• Title/Summary/Keyword: risk-targeted

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The Effect of Voluntary Disclosure Level and Accounting Quality on Audit Fees and Audit Hours (자율공시수준과 회계이익의 질이 감사보수 및 감사시간에 미치는 영향)

  • Jung, Seol Hee
    • Journal of the Korea Convergence Society
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    • v.9 no.4
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    • pp.169-177
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    • 2018
  • The purpose of this study is to make an empirical analysis of how voluntary disclosure level has an impact on auditor's audit fees and audit hours and additionally identify if the relationship between the twos depends on the accounting quality. As final sample for analysis, this study targeted the KOSPI listed firms from 2007 to 2013, and as for audit fees(audit hours), 4,572 (4,460) corporate/annual data were used. The results from the empirical analysis in this study are as follows. First, auditor's audit fees appeared higher in KOSPI listed firms compared to the non-KOSPI listed firms, and when targeting the KOSPI listed firms only, the results were the same. Second, auditor's audit hours increased significantly in the KOSPI listed firms compared to the non-KOSPI listed firms, and this result appeared consistently even when analyzing the KOSPI listed firms only. Third, when the accounting quality was not good in the KOSPI listed firms, auditor's audit fees got significantly lower, whereas when targeting the KOSPI listed firms only, no relevance was found. Fourth, when the accounting quality was bad in the KOSPI listed firms, auditor's audit hours were found to have been spent less, but when analyzing the KOSPI listed firms only, such a fact was not identified. This study is significant in that it examined the fact that auditor's audit risk depends on voluntary disclosure level in terms of audit fees and audit hours.

The New Health Promotion Strategy in Japan-focusing on life-style related diseases (일본의 건강증진 정책의 방향 -생활습관병 대책을 중심으로-)

  • Lee, Jung-Su;Lee, Won-Chul;Lee, Kyeong-Soo;Koh, Kwang-Wook;Choi, Eun-Jin;Park, Chun-Man
    • Korean Journal of Health Education and Promotion
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    • v.25 no.3
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    • pp.167-181
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    • 2008
  • The prevention of life-style related diseases is an increasingly important issue in Japan, because not only have the number of patients with life-style related diseases increased but also medical care costs. This paper gives recent strategies for the prevention of cardiovascular diseases through life-style modification. Health objectives for the year 2010, called "Healthy Japan 21", were established in 2000 by the Ministry of Health, Labour and Welfare and the Health Promotion Act was enacted in 2002 to promote this health policy. However, the prevention efforts for life-style related diseases have not been effective in regard to the evaluation of the strategy objectives. The reform of the medical care system which included a new nationwide prevention strategy for life-style related diseases was presented in 2006. The new strategy starting from April 2008 included a "specific health checkup" and "specific health education" for those with metabolic syndrome. The specific health checkup is used to screen people according to criteria of the metabolic syndrome and divide them into 3 groups. These groups will receive specific health education. The purpose of this strategy is the early detection of those who have cardiovascular risk factors, and the early management of the clustering of cardiovascular risk factors of obese people aged 40-74 years old. It is mandatory for every insurer to conduct a specific health checkup and specific health education under the new Act. The implementation rate of the specific health checkup and the specific health education, and a reduction rate of individuals with metabolic syndrome among insured people will be evaluated every year. The national objective is to increase the rate of those undergoing the specific health checkup to 80% and the rate of those receiving the specific health education to 60% by the year 2015. The national objective also targeted a reduction rate of 25% for those with metabolic syndrome. This new strategy will be the biggest intervention trial in the world, and it will produce a big health care market in Japan. Not only public administrative institutions but also private institutions are now preparing to take part in this new strategy. However, various tasks remain, such as training more professionals in health education, developing more evidence based practices, and encouraging cooperation with various sectors, to enforce this new strategy.

Vitamin D Levels in Patients with Breast Cancer: Importance of Dressing Style

  • Alco, Gul;Igdem, Sefik;Dincer, Maktav;Ozmen, Vahit;Saglam, Sezer;Selamoglu, Derya;Erdogan, Zeynep;Ordu, Cetin;Pilanci, Kezban Nur;Bozdogan, Atilla;Yenice, Sedef;Tecimer, Coskun;Demir, Gokhan;Koksal, Gulistan;Okkan, Sait
    • Asian Pacific Journal of Cancer Prevention
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    • v.15 no.3
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    • pp.1357-1362
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    • 2014
  • Background: Vitamin D deficiency is a potentially modifiable risk factor that may be targeted for breast cancer (BC) prevention. It may also be related to prognosis after diagnosis and treatment. The aim of our study was to determine the prevalence of vitamin D deficiency as measured by serum 25-hydroxy vitamin D (25-OHD) levels in patients with BC and to evaluate its correlations with life-style and treatments. Materials and Methods: This study included 186 patients with stage 0-III BC treated in our breast center between 2010-2013. The correlation between serum baseline 25-OHD levels and supplement usage, age, menopausal status, diabetes mellitus, usage of bisphosphonates, body-mass index (BMI), season, dressing style, administration of systemic treatments and radiotherapy were investigated. The distribution of serum 25-OHD levels was categorized as deficient (<10ng/ml), insufficient (10-24 ng/ml), and sufficient (25-80 ng/ml). Results: The median age of the patients was 51 years (range: 27-79 years) and 70% of them had deficient/insufficient 25-OHD levels. On univariate analysis, vitamin D deficiency/insufficiency was more common in patients with none or low dose vitamin D supplementation at the baseline, high BMI (${\geq}25$), no bisphosphonate usage, and a conservative dressing style. On multivariate analysis, none or low dose vitamin D supplementation, and decreased sun-exposure due to a conservative dressing style were found as independent factors increasing risk of vitamin D deficiency/insufficiency 28.7 (p=0.002) and 13.4 (p=0.003) fold, respectively. Conclusions: The prevalence of serum 25-OHD deficiency/insufficiency is high in our BC survivors. Vitamin D status should be routinely evaluated for all women, especially those with a conservative dressing style, as part of regular preventive care, and they should take supplemental vitamin D.

Assessment of Relationship between Fyn-related Kinase Gene Polymorphisms and Overweight/Obesity in Korean Population

  • Jung, Mi-Young;Kim, Bum-Shik;Kim, Youn-Jung;Koh, In-Song;Chung, Joo-Ho
    • The Korean Journal of Physiology and Pharmacology
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    • v.12 no.2
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    • pp.83-87
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    • 2008
  • The fyn-related kinase (FRK) belongs to the tyrosine kinase family of protein kinases. Recent studies have shown that Frk affects pancreatic beta cell number during embryogenesis and promotes beta cell cytotoxic signals in response to streptozotocin. To investigate the genetic association between FRK polymorphisms and the risk of obesity in Korean population, single nucleotide polymorphisms (SNPs) in the FRK gene region were selected and analyzed. The body mass index (BMI) was calculated, and biochemical data (systolic blood pressure, diastolic blood pressure, hemoglobin A1C, triglyceride, total cholesterol, high density lipoprotein, and low density lipoprotein) of blood sample from each subject were also measured. One hundred fifty five healthy control and 204 overweight/obesity subjects were recruited. Genotype frequencies of six SNPs [rs6568920 (+8391G>A), rs3756772 (+56780A>G), rs3798234 (+75687C>T), rs9384970 (+68506G>A), rs1933739 (+72978G>A), and rs9400883 (+75809A>G)] in the FRK gene were determined by Affymetrix Targeted Genotyping Chip data. According to the classification of Korean Society for the Study of Obesity, control (BMI 18 to < 23) and overweight/obesity (BMI$\geq$23) subjects were recruited. For the analysis of genetic data, EM algorithm, SNPStats, Haploview, HapAnalyzer, SNPAnalyzer, and Helixtree programs were used. Multiple logistic regression analysis (codominant, dominant, and recessive models) was performed. Age and gender as covariates were adjusted. For biochemical data, Student's t test was used. The mean value of BMI in the control and overweigh/obesity groups was 21.1${\pm}$1.2 (mean${\pm}$SD) and 25.6${\pm}$2.0, respectively. All biochemical data of the overweight/obesity group were statistically significance, compared with the control group. Among six SNPs, two linkage disequilibrium (LD) blocks were discovered. One block consisted of rs1933739 and rs9400883, and the other comprised rs3756772 and rs3798234. One SNP (rs9384970, +68506G>A) showed an association with overweight/obesity in the codominant model (p=0.03). Interestingly, the AA genotype distribution in the overweight/obesity group (n=7, 3.5%) was higher than those in the control group (n=1, 0.6%), which is not found in either Japanese or Chinese subjects. Therefore, the AA genotype of rs9384970 may be a risk factor for development of obesity in Korean population. The results suggest that FRK may be associated with overweight/obesity in Korean population.

Mobi-kids: A Case-control Study Protocol on Electromagnetic Field Radiation Exposure from Telecommunication and Brain Tumors in Children and Adolescents (모비키즈: 통신전자파 노출과 어린이청소년의 뇌종양에 관한 환자 -대조군 연구 프로토콜)

  • Choi, Kyung-Hwa;Kim, Dong-Seok;Lee, Jung-il;Ra, Young-Shin;Phi, Ji Hoon;Ahn, Young Hwan;Kwon, Jong Hwa;Lee, Ae-Kyoung;Choi, Hyung-Do;Ha, Mina
    • Journal of Environmental Health Sciences
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    • v.41 no.3
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    • pp.182-190
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    • 2015
  • Objectives: To introduce a protocol of Mobi-kids study which was aimed to examine an association between radiofrequency (RF) radiation exposure by mobile phone use and brain tumor risk in children and adolescents. Methods: The Mobi-kids study was a multinational matched case control study using a standardized protocol with the number of subjects targeted about 1,000 cases and 2,000 controls aged 10 to 24. In Mobi-Kids Korea, the source population was restricted to Seoul, Incheon, and Gyeonggi-do province. Eligible cases of primary brain tumor (glioma, meningioma, and others) were diagnosed from January 2012 to June 2015. Eligible controls were appendicitis patients operated during the study period. Two controls were matched on age, gender, and study region for 1 case. Information about pattern and history of mobile phone use and other covariates were obtained by face to face interview by trained interviewer. The Mobi-kids study has been involved in Mobi-expo as a validation study about mobile phone use, XGridmaster to localize tumor in the brain for RF energy calculation, and histological review for validation of diagnosis. Results: The Mobi-kids was the first and largest study in children and adolescents to estimate risk of brain tumor in association with the RF energy absorption in the brain estimated by mobile phone use. Forty-six-cases and 54 controls were collected as of September 2014 in Korea. Conclusions: The meaningful results of the study were expected because of the largest sample size, high validity of EMF exposure assessment as well as the susceptible study populationof children and adolescents.

Relationship between Psychosocial Factors, Job Stress Contents, Fatigue Symptoms and Quality of Nursing Services among General Hospital Nurses (종합병원 간호사들의 사회심리적 요인, 직무스트레스 및 피로와 간호서비스의 질과의 관련성)

  • Lee, Myung-Jun;Yoon, Seok-Han;Cho, Young-Chae
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.17 no.8
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    • pp.569-581
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    • 2016
  • The purpose of this study was to define the quality of nursing services in relation to a nurse's psychosocial factors (type A behavior pattern, self-esteem, locus of control, and anxiety), job stress, and fatigue. This study targeted 503 nurses currently working at one of six general hospitals in Daejeon city, the data were collected by a self-administered questionnaire, which was surveyed from April 1 to June 30, 2014. According to multivariate logistic regression analysis, the high self-esteem, locus of control, and strong support by supervisor and co-workers decrease the risk of a low career quality. In contrast, high situational fatigue and overall fatigue increase the risk of a low career quality. According to the results of hierarchical multiple regression analysis, the quality of nursing services increased with age, the subjective health condition was satisfying, aptitude corresponded to the jobs, self-esteem was high, anxiety was low, support by co-workers was strong, and the overall fatigue was low. Above results suggest that the quality of nursing services of nurses who work at a general hospital has a strong correlation with the psychosocial factors, job stress, and fatigue.

Birth Weight and the Development of Functional Gastrointestinal Disorders in Infants

  • Baldassarre, Maria Elisabetta;Di Mauro, Antonio;Salvatore, Silvia;Tafuri, Silvio;Bianchi, Francesco Paolo;Dattoli, Enzo;Morando, Lucia;Pensabene, Licia;Meneghin, Fabio;Dilillo, Dario;Mancini, Valentina;Talarico, Valentina;Tandoi, Francesco;Zuccotti, Gianvincenzo;Agosti, Massimo;Laforgia, Nicola
    • Pediatric Gastroenterology, Hepatology & Nutrition
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    • v.23 no.4
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    • pp.366-376
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    • 2020
  • Purpose: To assess the association between birth weight and the development of functional gastrointestinal disorders (FGIDs) in the first year of life. Methods: This is a secondary analysis of a prospective cohort multicenter study including neonates, consecutively enrolled at birth, and followed up for one year. At birth all infants were classified by birth weight as extremely low (ELBW), very low, or low when <1,000, <1,500, and <2,500 g, respectively, and by birth weight for gestational age as appropriate (AGA, weight in the 10-90th percentile), small (SGA, weight <10th percentile), and large (LGA, weight >90th percentile) for gestational age. FGIDs were classified according to the Rome III criteria and assessed at 1, 3, 6, and 12 months of life. Results: Among 1,152 newborns enrolled, 934 (81.1%) completed the study: 302 (32.3%) were preterm, 35 (3.7%) were ELBW, 104 (11.1%) were SGA, 782 (83.7%) were AGA, and 48 (5.1%) were LGA infants. Overall, throughout the first year of life, 718 (76.9%) reported at least one FGID. The proportion of infants presenting with at least one FGID was significantly higher in ELBW (97%) compared to LBW (74%) (p=0.01) and in LGA (85.4%) and SGA (85.6%) compared to AGA (75.2%) (p=0.0001). On multivariate analysis, SGA was significantly associated with infantile colic. Conclusion: We observed an increased risk of FGIDs in ELBW, SGA, and LGA neonates. Our results suggest that prenatal factors determining birth weight may influence the development of FGIDs in infants. Understanding the role of all potential risk factors may provide new insights and targeted approaches for FGIDs.

The Effects of Tai Chi Exercise on Physiologic, Psychological Functions, and Falls among Fall-Prone Elderly (태극운동이 낙상 위험 노인의 신체적, 심리적 기능 및 낙상발생에 미치는 효과)

  • Choi, Jung-Hyun;Moon, Jung-Soon;Sohng, Kyeong-Yae
    • Journal of muscle and joint health
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    • v.10 no.1
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    • pp.62-76
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    • 2003
  • This study was a quasi-experimental study of non-equivalent control group pretest and posttest design. The purpose of this study was to determine the effect of Tai Chi exercise program on physical functions, psychological functions, and fall among the fall-prone elderly. The data were collected from September 19, 2001 to January 31, 2002. The study, conducted at two facilities located in Kwang-ju, was targeted to the ambulatory aged 60 years or older who had at least one of the key fall risk factors. Experimental group participated in Tai Chi exercise for 40 minutes per one time and three times a week for 12weeks at an auditorium. Fifty nine fall-prone elderly were assigned to 12-week Tai Chi exercise program (n=29) and control group (n=30). They underwent tests of lower muscle strength, time for chair stand, balance, flexibility, depression, falls efficacy, fear of falling, and numbers of fall at the baseline and at the 12th week. Numbers of fall and fall injuries were monitored for 16 weeks(12-weeks intervention plus 4-week follow-up periods) using fall calendar. Each participant was given a calendar to record the numbers of fall per day for a month. The calendars were collected at the last week of each month. 1. Tai Chi exercisers showed significant improvement in the strength of knee flexors, and ankle dorsiflexors and plantarflexors compared to the control group. The experimental group had improvement in the strength of knee extensors while the control group did not, with no statistical significance. 2. Tai Chi exercisers reported positive change in the average time of chair stand as compared to the control group. 3. Tai Chi exercisers had significant improvement in flexibility as compared to the control group. 4. There was no significant difference in the depression between the two groups, even though the Tai Chi exercisers maintained depression score in the same level while the others were increased. 5. Tai Chi exercisers showed significant improvements in the falls efficacy as compared to the control group. The falls efficacy was significantly improved among the experimental group while the opposite was identified among the control group. 6. The experimental group reported the significant reduction of the fear of fall, whereas control group reported the opposite. 7. Of the 59 subjects for 16weeks(12weeks intervention period and 4weeks follow up), 9 (31.0%) of the 29 in exercise group and 15 (50%) of the 30 in the control group fell (relative risk=0.62. 95% CI 0.32-1.19), even with no statistical difference. The results suggest that the Tai Chi exercise program can improve the strength of knee flexors, ankle dorsiflexors and plantarflexors, chair stand. flexibility, falls efficacy, and fear of falling for the fall-prone elderly.

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Comparative Study of Korean Workers' Exposure to Dichloromethane by Process Category between Work Environment Monitoring Program and ECETOC TRA (국내 디클로로메탄 제조·사용 사업장 근로자의 공정별 노출수준에 대한 작업환경측정값과 ECETOC TRA 모델값 비교연구)

  • Jeong, Sujin;Bae, Gyewan;Lee, Naroo
    • Journal of Korean Society of Occupational and Environmental Hygiene
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    • v.31 no.4
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    • pp.317-330
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    • 2021
  • Objectives: By law, companies in Korea must periodically measure workers' exposure to harmful chemicals (the system is called the Work Environment Monitoring Program (WMP)[a]) and report the results to the government. The government also measures exposure to monitor the WMP's reliability (called Reliability Assessment (RA) for WMP[b]). The issue is that measured data from these two sources are so different that the objectivity of WMP needs to be confirmed by comparing the results using the European Centre for Ecotoxicology and Toxicology of Chemicals' Targeted Risk Assessment (ECETOC TRA). Methods: Step 1: Data collection from WMP reports submitted by companies (n=586) and RA for WMP written by the government (n=33). Step 2: Data Standardization by key information included. Step 3: Data conversion to input-variables required to run the ECETOC TRA model, and run the model with specific data (n=514) which meet the predetermined exposure scenario. Step 4: Statistical data analysis by process category (PROC) and ventilation type from each source ([A] and [B]). Step 5: Additional analysis of any unexpected results. Results: The process categories of the production and handling of Dichloromethane were classified into 12 PROCs, and ten of them were selected to run ECETOC TRA. Modeled values tended to be higher than measured values from both sources. For the measured values from WMP, RCR distribution by PROC was narrow (0.197-0.267, 95% CI) and did not have a relationship with ventilation type, which differs from the tendency of the modeling result. Meanwhile, the measured values from RA for WMP were relatively widely distributed (0.301-1.177, 95% CI) by PROC. In particular PROCs (13,19) were high enough to exceed 1. Also, they become low with better ventilation types and appear differently depending on the ventilation type, similar to the model result. Conclusions: This study revealed that ECETOC TRA might have the potential to serve as a screening tool for exposure assessment and to be used as assistive method for WMP to estimate exposure. Further empirical study is required to confirm its availability as a screening tool.

The Strategy for Improving Work Environment and Working Conditions among Long-term Health Care Workers in Korea (한국 노인장기요양시설 및 재가 요양보호사들의 노동환경과 노동조건 개선방안)

  • Son, Mia;Kim, Tae Un;Yeh, Sang Eun;Hwang, Eun A;Choi, Minseo;Yun, Jae-Won
    • Health Policy and Management
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    • v.32 no.4
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    • pp.368-379
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    • 2022
  • Background: This study aimed to establish a strategy to improve the poor working environment and working conditions among long-term healthcare workers in Korea. Methods: A total of 600 questionnaires with which long-term health care workers participated in the targeted base areas of each city and province nationwide were distributed directly and 525 responses were collected and 506 responses were analyzed. Surveys, on-site field visits, and in-depth interviews were also conducted to understand the working environment as well as conditions and establish a strategy for improving the working environment among long-term healthcare workers to understand the demands of working conditions and working conditions. Results: Korean long-term care workers firstly and mostly enumerated their risk factors for ill-health when lifting or moving elderly recipients directly by hand (69.9%), followed by increased physical workload with old beds, tools, and facilities (42.3%) in the workplaces, shortage of manpower (32%), and source of infection (30%). To improve the working environment as well as conditions, Korean long-term care workers considered improving low-wage structures, ergonomic improvements to solve excessive physical loads, and increasing various bonus payments as well as implementing the salary system, positive social awareness, and increasing resting time. Of 506 responses, 92.3% replied that the long-term care insurance system for the elderly should be developed to expand publicization at the national level. Conclusion: This study proposes to improve the low-wage structure of Korean long-term care workers, automation and improvement of facilities, equipment, and tools to eliminate excessive physical loads (beneficiary elderly lifting), and reduction of night labor.