• Title/Summary/Keyword: school-based

Search Result 46,406, Processing Time 0.079 seconds

Current Status and Future Perspective of PET (PET 이용 현황 및 전망)

  • Lee, Myung-Chul
    • The Korean Journal of Nuclear Medicine
    • /
    • v.36 no.1
    • /
    • pp.1-7
    • /
    • 2002
  • Positron Emission Tomography (PET) is a nuclear medicine imaging modality that consists of systemic administration to a subject of a radiopharmaceutical labeled with a positron-emitting radionuclide. Following administration, its distribution in the organ or structure under study can be assessed as a function of time and space by (1) defecting the annihilation radiation resulting from the interaction of the positrons with matter, and (2) reconstructing the distribution of the radioactivity from a series of that used in computed tomography (CT). The nuclides most generally exhibit chemical properties that render them particularly desirable in physiological studies. The radionuclides most widely used in PET are F-18, C-11, O-15 and N-13. Regarding to the number of the current PET Centers worldwide (based on ICP data), more than 300 PET Centers were in operation in 2000. The use of PET technology grew rapidly compared to that in 1992 and 1996, particularly in the USA, which demonstrates a three-fold rise in PET installations. In 2001, 194 PET Centers were operating in the USA. In 1994, two clinical and research-oriented PET Centers at Seoul National University Hospital and Samsung Medical Center, was established as the first dedicated PET and Cyclotron machines in Korea, followed by two more PET facilities at the Korea Cancer Center Hospital, Ajou Medical Center, Yonsei University Medical Center, National Cancer Center and established their PET Center. Catholic Medical School and Pusan National University Hospital have finalized a plan to install PET machine in 2002, which results in total of nine PET Centers in Korea. Considering annual trends of PET application in four major PET centers in Korea in Asan Medical Center recent six years (from 1995 to 2000), a total of 11,564 patients have been studied every year and the number of PET studies has shown steep growth year upon year. We had 1,020 PET patients in 1995. This number increased to 1,196, 1,756, 2,379, 3,015 and 4,414 in 1996,1997,1998,1999 and 2000, respectively. The application in cardiac disorders is minimal, and among various neuropsychiatric diseases, patients with epilepsy or dementia can benefit from PET studios. Recently, we investigated brain mapping and neuroreceptor works. PET is not a key application for evaluation of the cardiac patients in Korea because of the relatively low incidence of cardiac disease and less costly procedures such as SPECT can now be performed. The changes in the application of PET studios indicate that, initially, brain PET occupied almost 60% in 1995, followed by a gradual decrease in brain application. However, overall PET use in the diagnosis and management of patients with cancer was up to 63% in 2000. The current medicare coverage policy in the USA is very important because reimbursement policy is critical for the promotion of PET. In May 1995, the Health Care Financing Administration (HCFA) began covering the PET perfusion study using Rubidium-82, evaluation of a solitary pulmonary nodule and pathologically proven non-small cell lung cancer. As of July 1999, Medicare's coverage policy expanded to include additional indications: evaluation of recurrent colorectal cancer with a rising CEA level, staging of lymphoma and detection of recurrent or metastatic melanoma. In December of 2001, National Coverage decided to expand Medicare reimbursement for broad use in 6 cancers: lung, colorecctal, lymphoma, melanoma, head and neck, and esophageal cancers; for determining revascularization in heart diseases; and for identifying epilepsy patients. In addition, PET coverage is expected to further expand to diseases affecting women, such as breast, ovarian, uterine and vaginal cancers as well as diseases like prostate cancer and Alzheimer's disease.

Biogeochemical Studies on Tidal Flats in the Kyunggi Bay: Introduction (경기만 부근 갯벌의 생지화학적 연구: 서문)

  • Cho, B.C.;Choi, J.K.;Lee, T.S.;An, S.;Hyun, J.H.
    • The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
    • /
    • v.10 no.1
    • /
    • pp.1-7
    • /
    • 2005
  • Tidal flats have been regarded to carry out transformation and removal of land-derived organic matter, and this purifying capability of organic matter by tidal flats is one of very important reasons for their conservation. However, integral biogeochemical studies on production and decomposition of organic matter by benthic microbes in tidal flats have been absent in Korea, although the information is indispensable to quantification of the purifying capability. Our major goals in this multidisciplinary research were to understand major biogeochemical processes and rates mediated by diverse groups of microbes dominating material cycles in the tidal flats, and to assess the contribution of benthic microbes to removal of organic matter and nutrients in the tidal flats. Our study sites were Ganghwa and Incheon north-port tidal flats that had been regarded as naturally well reserved and organically polluted, respectively. Our research group measured over 3 years primary production, biomass and community structure of primary producers, abundance and production of bacteria, enzyme activities, distribution of protozoa and protozoan grazing rates, rates of denitrification and sulfate reduction, early sediment diagenesis, primary production and respiration based on oxygen microelectrode. We analyzed major features of each biogeochemical process and their interactions. The results are compiled in the following articles in this special issue: An (2005), Hwang and Cho (2005), Mok et at. (2005), Na and Lee (2005), Yang et at. (2005), and Yoo and Choi (2005).

Critical Pathway Development for the Hysterectomy Patients and its applied Effect (자궁적출술 환자를 위한 critical pathway 개발과 적용효과)

  • Noh, Gi-Ok;Park, Kyung-Sook
    • Women's Health Nursing
    • /
    • v.6 no.2
    • /
    • pp.234-257
    • /
    • 2000
  • At present in the medical care, the study and effort for producing health service to consider efficiency, effectiveness, and quality are urgently called for because of the difficulty in the keen competition according to the inter- nationalization and opening, the operation in the medical institution service testing system, the change in the medical policy of KDRGs, and the lack of the health care cost increasing rate. As an alternative, the case management for the new management system is introduced in the U.S., and the Critical Pathway that is the method designing the contents of activity and its result has been developed and applied in order to anticipate and manage the patient-outcome for the realization of the cost-effective case-management. Thus, this study intended to analyze the effectiveness to obtain by developing the Critical Pathway presented as the method to improve the quality-betterment and cost effectiveness through the continuous and consistent patient management for the hysterectomy patient and applying it to the real practice. As a study method, this author formed a conceptual framework through considering five Critical Pathway used in the current U.S. and three Critical Pathway presented in the literature to develop the Critical Pathway for the hysterectomy patient, and made out the preliminary Critical Pathway through reviewing the old chart. This author made the verified the validity of the expert group about the developed Critical Pathway, and to confirm the possibility of practice application, completed and settled the final Critical Pathway after using the Critical Pathway to the hysterectomy patient from March 1st to 15th, 1997. Finally, to analyze the application-effect of the developed Critical Pathway, this author offered health care service applying the Critical Pathway to the hysterectomy patient from April 15th to August 31th, 1997. The guide for the Critical Pathway was carried out in advance by outpatient setting nurse for outpatient setting visit before the operation, and after hospitalization the primary nurse monitored the execution degree on the every duty. After discharge this author surveyed the complication through phone visiting, and one month after discharge surveyed the patient's reaction about the offered service when outpatient setting visit and analyzed the result. The source for health care cost was obtained by the statistics about the hospital charge which was offered by the General Business Department. The results were as follows. 1. It was decided that the vertical line of the Critical Pathway was made up of eight items such as monitoring/assessment, treatment, line/drains, activity, medication, lab test, diet, patient teaching, and the horizontal line of the Critical Pathway was made up of from hospitalization to discharge. 2. After the analysis of service contents through reviewing the old chart, it was decided that the horizontal line of the preliminary Critical Pathway was made up of from hopitalization to fourth postoperative day, and the vertical line of it was divided into eight items which were the contents to occur with the time frame of the horizontal line. 3. After the verifying the validity of the expert group about the preliminary Critical Pathway, the horizontal line was amended from hopitalization to third postoperative day, and taking their consensus, some contents of the horizontal line was amended and deleted. 4. From March 1st to 15th, 1997, to confirm the clinical suitability, this author offered eight hysterectomy patients the medical service through the Critical Pathway. The result was that three of them could be discharged at the expected discharge day, and the others later than that day. Supplementing the preliminary Critical Pathway through analyzing the cause of that delay- case, this author developed the final Critical Pathway. 5. There were no significant differences between the experimental and the control group in the incidence of complication(P > 0.05). 6. The 92.4% of experimental group was satisfied with the Critical Pathway service. 7. The length of hospital stay of the experimental group offered with the Critical Pathway service was 4.6 days and there was a significant difference that it was 1.3 days shorter than that of the control group(t=-29.514, P=0.000). 8. There wsa a significant difference that the mean medical charge per one patient of the experimental group offered the Critical Pathway service was cheaper \124,150 than that of the control group(t=-9.826, P=0.000). 9. The result that the author assumed and analyzed hospital income with the rate of turning bed was assumed that the increase of hospital income was \63,245,072 for that study, and the income increase was expected with \68,704,864 for a year. The result that this author applied the Critical Pathway to the hysterectomy patient have no differences in the incidence of complication, high satisfaction with that service, and the length of hospital stay decreased in the experimental group, and the mean hospital charge per one patient decreased, but hospital income increased. Suggestions for further study and nursing practice are as follows. 1. The study to apply the Critical Pathway for a year, verify the validity, and measure the effect repeatedly is needed. 2. To apply and manage the Critical Pathway effectively, the study to computerize it is needed. 3. The study to develop hospital-based Critical Pathway about other diseases or procedure, and measure the effect is needed.

  • PDF

The Health Status of Rural Farming Women (농촌여성(農村女性)의 건강실태(健康實態)에 관한 연구(硏究))

  • Park, Jung-Eun
    • Journal of agricultural medicine and community health
    • /
    • v.15 no.2
    • /
    • pp.97-106
    • /
    • 1990
  • 1. Background Women's health and their involvement in health care are essential to health for everyone. If they are ignorant, malnourished or over-worked, the health &-their families as well as their own health will suffer. Women's health depends on broad considerations beyond medicine. Among other things, it depends upon their work in farming. their subordination to their families, their accepted roles, and poor hygiene with poorly equipped housing and environmental sanitation. 2. Objectives and Contents a. The health status of rural women : physical and mental complaints, experience of pesticides intoxication, Farmer's syndrome, experiences of reproductive health problems. b. participation in and attitudes towards housework and farming c. accessibility of medical care d. status of maternal health : fertility, family planning practice. induced abortion, and maternal care 3. Research method A nationwide field survey, based on stratified random sampling, was conducted during July, 1986. Revised Cornell Medical index(68 out of 195 items). Kawagai's Farmers Syndrome Scale, and self-developed structured questionnaires were used to rural farming wives(n=2.028). aged between 26-55. 4. Characteristics of the respondents mean age : 40.2 marital status : 90.8% married mean no. of household : 4.9 average years of education : 4.7 yrs. average income of household : \235,000 average years of residence in rural area : 36.4 yrs average Working hours(household and farming) : 11 hrs. 23 min 5. Health Status of rural women a. The average number of physical and mental symptoms were 12.4, 4.7, and the rate of complaints were 22.1%, 38.8% each. revealing complaints of mental symptomes higher than physical ones. b. 65.4% of rural women complained of more than 4 symptoms out of 9, indicating farmer's syndrome. 11.9 % experienced pesticide overdue syndrome c. 57.6% of respondents experienced women-specific health problems. d. Age and education of respondents were the variables which affect on the level of their health 6. Utilization of medical services a. The number of symptoms and complaints of respondents were dependent on the distance to where the health-care service is given b. Drug store was the most commonly utilized due to low price and the distance to reach. while nurse practitioners were well utilized when there were nurse practitioner's office in their villages. c. Rural women were internalized their subordination to husbands and children, revealing they are positive(93%) in health-care demand for-them but negative(30%) for themselves d. 33.0% of respondents were habitual drug users, 4.5% were smokers and 32.3% were alcohol drinkers. and 86.3% experienced induced-abortion. But most of them(77.6%) knew that those had negative effects on health. 7. Maternal Health Care a. Practice rate of contraception was 48.1% : female users were 90.9% in permanent and 89.6% in temporary contraception b. Induced abortions were taken mostly at hospital(86.3%), while health centers(4.7%), midwiferies(4.3%). and others(4.5%) including drug stores were listed a few. The repeated numbers of induced abortion seemed affected on the increasing numbers of symptoms and complaints. c. The first pre-natal check-up during first trimester was 41.8%, safe delivery rate was 15.6%, post-natal check-up during two months after delivery. Rural women had no enough rest after delivery revealing average days of rest from home work and farming 8.3 and 17.2. d. 86.6% practised breast feeding, showing younger and more educated mothers depending on artificial milk 8. Recommendations a. To lessen the multiple role over burden housing and sanitary conditions should be improved, and are needed farming machiner es for women and training on the use of them b. Health education should begin at primary school including health behavior and living environment. c. Women should be encouraged to become policy-makers as well as administrators in the field of women specific health affairs. d. Women's health indicators should be developed and women's health surveillance system too.

  • PDF

A STUDY ON COMORBID DISORDERS AND ASSOCIATED SYMPTOMS OF PERVASIVE DEVELOPMENTAL DISORDER CHILDREN (전반적 발달장애 아동들의 공존질환 및 동반증상에 대한 연구)

  • Kwak, Young-Sook;Kang, Kyung-Mee;Cho, Seong-Jin
    • Journal of the Korean Academy of Child and Adolescent Psychiatry
    • /
    • v.10 no.1
    • /
    • pp.64-75
    • /
    • 1999
  • Objective:The purpose of this study was to investigate the prevalence and characteristics of comorbid disorders and associated symptoms in pervasive developmental disorder(PDD) and to examine the correlation between associated symptoms and developmental characteristics in PDD children. Method:The sample consisted of 209 cases of PDD and 143 cases of developmental language disorder(DLD)(control group) who were treated at the Seoul National Mental Hospital from Jan. 1996 to Mar. 1999. The diagnostic work based on DSM-IV criteria was performed by one or two child psychiatrists, while the clinical feature was evaluated by doctors’s notes, occupational/speech therapy reports, and results of social maturity scale(SMS), childhood autism rating scale(CARS), and psycho-educational profile(PEP). Two groups were compared on a wide range of measures including comorbid disorders, associated symptoms, treatment drugs, and PEP. The relation between associated symptom & PEP was investigated in total(106 cases) and in each dignostic group. Sixty-four cases of PDD were divided into three groups by CARS and then compared on associated symptoms. Result:The prevalence of comorbid disorder was 19.6% in PDD, 41.2% in DLD. The rate of manifestation of 13 associated symptoms was 31.47% in PDD, 22.13% in DLD on the average. Associated symptoms significantly high in PDD were preoccupation, obsession, self-mutilation, stereotypy, sleep problems, and odd response. In total patient group, associated symptoms that significantly influenced PEP were preoccupation, self-stimulation, stereotypy, inappropriate affect, sleep problems, and odd response. But, in each diagnostic group, no associated symptom influenced PEP. Associated symptoms significantly different between the 3 groups of CARS were stereotypy, anxiety, and sleep problems. Conclusion:These preliminary results suggest that developmental characteristics may influence associated symptoms in PDD children and a realistic approach considering minute diagnosis by associated symptoms and comorbid disorders is required.

  • PDF

DIAGNOSTIC VALIDITY OF THE K-ABC AND THE K-LDES FOR CHILDREN WITH LEARNING DISORDER AND LEARNING PROBLEM (학습장애를 가진 아동에 대한 K-ABC와 K-LDES의 진단적 타당도)

  • Shin, Min-Sup;Cho, Soo-Churl;Kim, Boong-Nyun;Jeon, Sun-Young
    • Journal of the Korean Academy of Child and Adolescent Psychiatry
    • /
    • v.14 no.2
    • /
    • pp.209-217
    • /
    • 2003
  • Object:This study examined the diagnostic validity of the K-ABC and the K-LDES for identifying the cognitive deficits and the learning difficulty of children with learning disorder and to diagnose the learning disorder. Method:The clinical group consisted of 15 children with learning disorder or attention deficit hyperactivity disorder accompanying learning problem(LP) and 14 children with attention deficit hyperactivity disorder. They were diagnosed either learning disorder or attention deficit hyperactivity disorder based on DSM-IV criteria by child psychiatrists and clinical psychologists visiting Seoul National University Children’s Hospital. The normal group was composed of 15 children be going to an elementary school. All groups were between the age of 7 and 12. The K-ABC was administered to the clinical and the normal group. The K-LDES was also administered to mothers of all groups. Result:There were no significant differences on sequential, simultaneous, mental processing subscales of the K-ABC in three groups. However, The LP group showed slightly lower scores on Achievement scale and significant low scores on Reading/Decoding than the other groups. On K-LDES, LP group showed significant low scores on Listing, Thinking, Reading, Writing, Spelling, Mathematical calculation, Learning quotient(LQ) than the other groups. Also there were significant correlations between K-ABC and K-LDES subscales. Conclusion:The result of present study showed that the K-ABC and the K-LDES are a valid and effective instruments for evaluating and diagnose the learning disorder.

  • PDF

Survey of Chemistry Teachers' Perceptions and Teaching Style on Chemistry I Course (화학 I 교과에 대한 화학 교사들의 인식과 학습 지도 방식에 대한 조사)

  • Lee, Eun-Ju;Cho, Young-Ja;Kim, Eun-Suk;Ryu, Ran-Yeong;Kim, Dong-Jin;Park, Kuk-Tae
    • Journal of the Korean Chemical Society
    • /
    • v.51 no.1
    • /
    • pp.73-81
    • /
    • 2007
  • The purpose of this study was to find out chemistry teachers' perceptions on the aims and characteristics of the chemistry I course from the 7th national curriculum by means of investigating how frequently particular learning contents were selected and what the teachers' teaching styles were in order to find out how effectively teachers were working with the 7th national curriculum in teaching. For this study, data was collected by means of questionnaires, which was answered by 44 chemistry teachers in 40 different high schools. Results from this study are as follows: As for the perception on the aim and characteristics of chemistry I course, many chemistry teachers have already perceived that the aim of the course was to promote democratic citizens with the knowledge of chemistry. And the most appropriate way of teaching chemistry I course was inquiry-centered teaching such as experiment-practice and inquiry-discussion. However, these perceptions were not reflected when they actually taught students in the classroom. Instead, most of the class was concepts learning and there were a lot of differences in selecting learning contents among chemistry teachers. Furthermore, although chemistry I course was considered a good subject to make students have interest and curiosity in chemistry, it was not appropriate to make students understand the concepts of chemistry. Therefore, learning contents in chemistry I course need to improve. In conclusion, as the goal of 7th national curriculum of chemistry I course was to emphasize inquiry teaching, inquiry based teaching should be practiced in the class. Moreover, sufficient teacher training should be accompanied and alternative additional teaching contents should be developed. Finally teachers' experiences should be reflected in the national curriculum when it is revised.

Studies on Influence of Water-Proof Agents on the Properties of Mortar (방수제(防水劑)가 모르터의 제성질(諸性質)에 미치는 영향(影響)에 관(關)한 연구(硏究))

  • Kim, Seong Wan;Sung, Chan Yong;Kim, Sun Young
    • Korean Journal of Agricultural Science
    • /
    • v.14 no.2
    • /
    • pp.358-372
    • /
    • 1987
  • This study was performed to obtain data which can be applied to use of water-proof mortars. The data was based on the properties of water-proof mortars depending upon various mixing ratios to compare those of cement mortar. The water-proof agents used were retard and accelerate type which are being used as mortar structures. The water-proof agents, mixing ratios of cement to fine aggregate were 1:1, 1:2, 1:3 and 1:4. The results obtained were summarised as follows; 1. The results of flow test, water-cement ratio was increased with the increasing of mixing ratio. 2. The permeability were increased in poorer mixing ratio and higher water pressure. 3. The bulk density was decreased with the increasing of mixing ratio, and compressive and tensile strength were increased with increasing of the bulk density. 4. At 1:1 mixing ratio, the highest strengths were showed and strengths were decreased with the increasing of mixing ratio. 5. The absorption rates were increased in- poorer mixing ratio 6. The correlation between W/C, permeability, bulk density, compressive strength and absorption rate were highly significant as a straight line, respectively.

  • PDF

A Study on the Unified Operation and Maintenance System of Irrigation Facilities in Korea - With Reference to the Survey Results on the Activities of Irrigation Fraternities in Chungnam Province - (농업용수리시설의 유지관리체제일원화에 관한 연구 - 충남지역 수리계 운영실태조사결과를 중심으로 -)

  • Kim, Sung-Min;Lim, Jae-Hwan
    • Korean Journal of Agricultural Science
    • /
    • v.31 no.1
    • /
    • pp.53-75
    • /
    • 2004
  • This study is aimed at identifying the national economic value of the irrigation facilities by reviewing the existing papers on economic values of the irrigation facilities and presenting current status of dual O & M problems of the irrigation facilities. This study suggested the unified O & M system rather than continuing the existing dual O & M system of irrigation facilities based on the surveyed results of the activities of irrigation fraternities in Chungnam Province. The findings and proposals for the successful unified and mono O & M system of the irrigation facilities are as follows: (1) Total number of irrigation facilities in the nation accounts for 67,582, while the total length of irrigation and drainage canals amounted to about 174,259km. On account of the total length of structural canals was estimated at 31%, much losses of water and much O & M costs have been inevitable for the full irrigation rice culture. In spite of the past heavy investment for irrigation facilities, the ratio of rain-fed and partially irrigated paddy fields accounts for 23% in 2003. Both Korea Agricultural and Rural Infrastructure Corporation (KARICO) and the city and Gun Governments have managed the irrigation facilities separately by irrigation fraternities. The KARICO have commanded 59% of irrigation paddy area with 18% of the total irrigation facilities, while the city and Gun governments covered 41% of irrigation paddy area with 82% of the existing number of irrigation facilities representing small and medium scale. (2) The 1999 demand prices of irrigation water per ton expressed in 2000 constant market price was estimated at 388 won, the supply price was amounted to 184 won per ton. Considering the supply and demand curve of the irrigation water, the existing irrigation facilities could not satisfy the demand of irrigation water. (3) In 1999, total present added value of the irrigation facilities during the economic life accounted for 48 trillion won, while total supply cost was 44.7 trillion won. The marginal benefit and cost ratio of irrigation water was 1.08. (4) The total O & M cost per year amounting to 681.1 billion won have been required to maintain and repair the existing irrigation facilities in Korea. For the successful unified O & M of irrigation facilities covering whole irrigated paddy field in Korea, 950 billion won of O & M costs are required to keep up the marginal benefit of irrigation water as 2,800 billion won per year. The total O & M cost as 950 billion won should be allocated 40%, 380 billion won for O & M costs of irrigation facilities and 60%, 570 billion won for improvement of irrigation facilities. (5) The study investigated and reviewed the present O & M status of the irrigation facilities by small and medium irrigation fraternities. Most of the farmers belong to the irrigation fraternities preferred not only unified O & M but also KARICO take-over of the whole O & M activities of the irrigation facilities. The prevailing O & M cost per 10a expended by the Corporation was amounted to 104,890 won, while that of city and Gun governments was only amounted to 4,600 won per 10a. regarding the small amount of O & M cost expended by city and Gun governments, it is evident that the existing irrigation system have been managed ineffectively and deteriorated the facilities comparing that of KARICO. In conclusion, the Government could not satisfied the demand of irrigation water by suppling water with existing irrigation facilities. Therefore new additional investment and financial support for irrigation water development should be made to convert rain-fed and partially irrigated paddy fields into fully irrigated ones. The operation and maintenance cost should be supported to keep the marginal values of rice production of existing irrigation facilities in the national economy and to modernize the obsolete irrigation facilities. By unifying the existing dual O & M systems, all the farmers belong to the irrigated paddy fields have to be equally benefited and could be increased their farm income and be stabilized their rural lives.

  • PDF

Accounting Conservatism and Excess Executive Compensation (회계 보수주의와 경영자 초과보상)

  • Byun, Seol-Won;Park, Sang-Bong
    • Management & Information Systems Review
    • /
    • v.37 no.2
    • /
    • pp.187-207
    • /
    • 2018
  • This study examines the negative relationship between accounting conservatism and excess executive compensation and examines whether their relationship increases as managerial incentive compensation intensity increases. For this purpose, a total of 2,755 company-years were selected for the analysis of the companies listed on the Korea Stock Exchange from December 2012 to 2016 as the final sample. The results of this study are as follows. First, there is a statistically significant negative relationship between accounting conservatism and manager overpayment. This implies that managers' incentives to distort future cash flow estimates by over booking assets or accounting profits in order to maximize their compensation when manager compensation is linked to firm performance. In this sense, accounting conservatism can reduce opportunistic behavior by restricting managerial accounting choices, which can be interpreted as a reduction in overpayment to managers. Second, we found that the relationship between accounting conservatism and excess executive compensation increases with the incentive compensation for accounting performance. The higher the managerial incentive compensation intensity of accounting performance is, the more likely it is that the manager has the incentive to make earnings adjustments. Therefore, the high level of incentive compensation for accounting performance means that the ex post settling up problem due to over-compensation can become serious. In this case, the higher the managerial incentive compensation intensity for accounting performance, the greater the role and utility of conservatism in manager compensation contracts. This study is based on the fact that it presents empirical evidence on the usefulness of accounting conservatism in managerial compensation contracts theoretically presented by Watts (2003) and the additional basis that conservatism can be used as a useful tool for investment decision.