Kim, Og-Son;Choi, Jeong-Sil;Jeong, Jae-Sim;Park, Eun-Suk;Yoon, Sung-Won;Jung, Sun-Young;Jin, Hye-Young;Kim, Kyeong-Mi
Korean Journal of Adult Nursing
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v.22
no.5
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pp.466-476
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2010
Purpose: The purpose of this study was to examine the under-reporting rate and related factors after blood and body fluid (BBF) exposure among hospital employees. Methods: Fifteen hundred l employees were conveniently sampled from ten university and acute care hospitals. The survey questionnaire consisted of 37 items. Data were collected from September 10 to November 30, 2008. Results: The survey response rate was 88.7%. The 47.9% (638/1,331) of hospital employees were exposed to BBF and the mean number of exposure was $4.7{\pm}5.942$ within the previous year. Under-reporting rate after BBF exposure was 69.4% (443/638). By multi-variate logistic regression analysis, the exposure number, exposure type, infectious disease and hospital were independently related to the under-reporting of BBF among hospital employees. Conclusion: The under-reporting rate after being exposed to blood and body fluids was relatively high. To address this problem, educational programs are needed to decrease the under-reporting rate for healthcare workers. Further, it might be helpful if other factors related to under-reporting be investigated in future studies.
The objectives of this study were to determine whether older Americans would provide valid energy intake information using a 24-hr recall method and to determine which characteristics were predictive of under-report of energy intake. We conducted 24-hour recalls on 83 male and 105 female community-dwelling older adults(66-87y) in the USA to assess energy(EI) and nutrient intakes. Basal metabolic rate(BMR) was calculated from age-and gender-specific equations of Schofield. Under-reporting was defined a priori as EI : BMR<0.9. Subjects volunteered demographic information, underwent depression and cognition exams, and completed a Level II Nutrition Risk Screen. Differences between under- and adequate-reporters were assessed using t-tests for characteristics and macro-nutrient profile. Stepwise regression analyses were used to predict under-reporting status. Under-reporting of EI occurred in 34% of the sample. Neither geriatric depression scale(GDS) score, nor self-reported weight loss were related to under-reporting. On average, under-reporters had higher body mass indices. The most significant variables for the main effect to predict the ratio of energy intake to estimated basal metabolic rate(EI : BMRest) were BMI and age. Using a standard cut-off of 76% of the recommended dietary allowances for Americans, under-reporters were consistently more likely to be classified as having inadequate nutrient, as well as energy, intakes. (J Community 2(2) 135∼140, 2000)
Journal of the Korean Society of Marine Environment & Safety
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v.18
no.5
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pp.496-504
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2012
In the field of environmental protection, close co-operation between Contracting Parties is strongly required and the reporting obligation under MARPOL 73/78 is playing an important role as a part of international co-operation for the environmental protection. In this paper, I review the meaning of reporting obligation under MARPOL 73/78 from the perspective of the international law, and investigate the status of implementation for the reporting obligation. For this purpose, I analyze status of implementation for last 10 years from 2001 to 2010 regarding reporting obligations under MARPOL 73/78 in accordance with MEPC/Circ.318. Finally, I suggest the way forward to improve Contracting Parties' compliance with reporting obligations through this analysis.
The adoption of International Financial Reporting Standards (IFRS) is the one of important issues in the recent accounting research because the change from local GAAP (Generally Accepted Accounting Principles) to IFRS has a substantial effect on accounting information. Over 100 countries including Australia, China, Canada and the European Union member countries adopt IFRS (International Financial Reporting Standards) for financial reporting purposes, and several more including the United States and Japan are considering the adoption of IFRS (International Financial Reporting Standards). In Korea, 61 firms voluntarily adopted Korean International Financial Reporting Standard (K-IFRS) in 2009 and 2010 and all listed firms mandatorily adopted K-IFRS (Korea-International Financial Reporting Standards) in 2011. The adoption of IFRS is expected to increase financial statement comparability, improve corporate transparency, increase the quality of financial reporting, and hence, provide benefits to investors This study investigates whether recognized accounts receivable discounting (AR discounting) under Korean International Financial Reporting Standard (K-IFRS) is more value relevant than disclosed AR discounting under Korean Generally Accepted Accounting Principles (K-GAAP). Because more rigorous standards are applied to the derecognition of AR discounting under K-IFRS(Korea-International Financial Reporting Standards), most AR discounting is recognized as a short term debt instead of being disclosed as a contingent liability unless all risks and rewards are transferred. In this research, I try to figure out industrial responses to the changes in accounting rules for the treatment of accounts receivable toward more strict standards in the recognition of sales which occurs with the adoption of Korea International Financial Reporting Standard. This study examines whether accounting information is more value-relevant, especially information on accounts receivable discounting (hereinafter, AR discounting) is value-relevant under K-IFRS (Korea-International Financial Reporting Standards). First, note that AR discounting involves the transfer of financial assets. Under Korean Generally Accepted Accounting Principles (K-GAAP), when firms discount AR to banks before the AR maturity, firms conventionally remove AR from the balance-sheet and report losses from AR discounting and disclose and explain the transactions in the footnotes. Under K-IFRS (Korea-International Financial Reporting Standards), however, most firms keep AR and add a short-term debt as same as discounted AR. This process increases the firms' leverage ratio and raises the concern to the firms about investors' reactions to worsening capital structures. Investors may experience the change in perceived risk of the firm. In the study sample, the average of AR discounting is 75.3 billion won (maximum 3.6 trillion won and minimum 18 million won), which is, on average 7.0% of assets (maximum 38.6% and minimum 0.002%), 26.2% of firms' accounts receivable (maximum 92.5% and minimum 0.003%) and 13.5% of total liabilities (maximum 69.5% and minimum 0.004%). After the adoption of K-IFRS (Korea-International Financial Reporting Standards), total liabilities increase by 13%p on average (maximum 103%p and minimum 0.004%p) attributable to AR discounting. The leverage ratio (total liabilities/total assets) increases by an average 2.4%p (maximum 16%p and minimum 0.001%p) and debt-to-equity ratio increases by average 14.6%p (maximum 134%p and minimum 0.006%) attributable to the recognition of AR discounting as a short-term debt. The structure of debts and equities of the companies engaging in factoring transactions are likely to be affected in the changes of accounting rule. I suggest that the changes in accounting provisions subsequent to Korea International Financial Reporting Standard adoption caused significant influence on the structure of firm's asset and liabilities. Due to this changes, the treatment of account receivable discounting have become critical. This paper proposes an intelligent diagnostic system for estimating negative impact on stock value with self-organizing maps and case based reasoning. To validate the usefulness of this proposed model, real data was analyzed. In order to get the significance of this proposed model, several models were compared to the research model. I found out that this proposed model provides satisfactory results with compared models.
KSII Transactions on Internet and Information Systems (TIIS)
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v.8
no.10
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pp.3302-3320
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2014
An allocation of sensing and reporting times is proposed to improve the sensing performance by scheduling them in an efficient way for cognitive radio networks with cluster-based cooperative spectrum sensing. In the conventional cooperative sensing scheme, all secondary users (SUs) detect the primary user (PU) signal to check the availability of the spectrum during a fixed sensing time slot. The sensing results from the SUs are reported to cluster heads (CHs) during the reporting time slots of the SUs and the CHs forward them to a fusion center (FC) during the reporting time slots of the CHs through the common control channels for the global decision, respectively. However, the delivery of the local decision from SUs and CHs to a CH and FC requires a time which does not contribute to the performance of spectrum sensing and system throughput. In this paper, a super-allocation technique, which merges reporting time slots of SUs and CHs to sensing time slots of SUs by re-scheduling the reporting time slots, has been proposed to sense the spectrum more accurately. In this regard, SUs in each cluster can obtain a longer sensing duration depending on their reporting order and their clusters except for the first SU belonged to the first cluster. The proposed scheme, therefore, can achieve better sensing performance under -28 dB to -10 dB environments and will thus reduce reporting overhead.
Objectives: The purpose of this study is to develop a management system for the safe handling of chemicals and related health management based on reporting under the Chemical Control Act (CCA). It is used to search handling information by constructing data linked to the name of companies, chemicals, products, etc. Methods: Due to the differences in submission periods for each reporting regulation of the Chemical Control Act, the data used is as follows: A statistical survey collected 26,222 companies in 2014 and 2016, Pollutant Release Transfer Registers (PRTR) collected 4,234 companies in 2015-2017, performance reports by handlers of hazardous chemical substances collected 14,658 companies in 2016-2018, and declarations for import of toxic chemicals collected 892 companies in 2016-2017. The total information on 36,080 companies is standardized based on company ID, name, business registration number, address, and more. The data were classified into information such as company, chemical, and product name and amounts handled and released, and then extracted according to criteria to establish relationships among classified information. Results: A search service was developed for handling information on chemical substances for reporting data by linking four reporting data: statistical survey, PRTR, performance report by handler of hazardous chemical substances, and declaration for import of toxic chemicals under the CCA. It was composed of five menus to search by regulation type, reporting regulation, companies and chemicals, and system management. Conclusion: It is necessary to use data linked by company, region, and chemical to respond and to prevent chemical accidents. In addition, these items can be utilized to perform handling and safety management of chemicals according to whether regulations under the CCA may be implemented.
The purpose of this study is to compare the estimates of housework time by gender using two representative methods of time use study: Time Diary and Stylized Survey Questionnaire. Our analysis is based on the data from the Lifetime Use Survey(2004), which used time-diary questions, and the Korean Labor & Income Panel Study(KLIPS 2004), which used stylized questions on housework hours. The results show that men over-report their housework time in the stylized time use questions. In contrast, women under-report their housework time, which is unusual in the previous studies on response errors and reporting gap. Subgroup analysis shows that widowed/divorced men tend to over-report their contribution to housework more than other groups whereas among women, groups burdened with employed work, caring and housework underestimate their housework time. This reporting gap is explained by gendered norm and perception of time pressure. The theory to explain under-reporting of the housework time has been undeveloped in the previous studies. Our study suggests that perceptions of time pressure be an important factor to explain women's reporting gap of housework estimates.
To promote the aviation safety reporting system that is operated to enhance aviation safety and to utilize related information, it should first be preceded by standards for non-punishment and data protection. It is because the purpose of collection and analysis of aviation safety related data through the aviation safety reporting system is to prevent recurrence of accidents by investigating their causes through collection and analysis of diverse types of information related to aviation safety. Both mandatory and voluntary reporting systems are in operation for aviation safety under the current Aviation Safety Act. It is said that they were introduced to survey causes for accidents and to prevent recurrences. In fact, however, it is hard to expect active implementation of the reporting system for aviation safety unless the reporters are firstly exempted from punishment. Therefore, the system should be improved so that it can satisfy its purpose and the purposes of data collection concerning aviation safety through examination of the purposes of the reporting system. One of the matters that needs to be considered to promote the reporting system should be the scope of aviation safety hindrances presupposed under the current institution. The voluntary aviation safety reporting system differs from the systems of ICAO or the key advanced countries, including the USA and the UK as it limits the target accidents subject to reporting to minor aviation safety hindrances only. That being said, improvements should be made by requiring mandatory reporting of aviation safety hindrances based on their severity while recognizing a greater variety of aviation safety concerns like international standards. Safety actions and sharing of information based on collection and analysis of diverse data related to aviation safety will greatly contribute to enhance aviation safety as the purposes of the reporting system are to explore causes for accidents and to prevent their recurrences. What is most important in this regard is strict data protection and non-punishment principles; compliance with them should be secured. We can hardly expect the successful operation of the system unless the reporter is exempted from punishment and the relevant data is protected as promotion of voluntary reporting is an essential factor for enhancing the safety culture. Otherwise, the current system may induce hiding of relevant facts or data to evade punishment. It is true that the regulation for enhancing safety tends to have limitations or blind spots; nevertheless, it should still be enforced strictly and completely. Technological progresses and mistakes of operators appear in different forms based on individual cases. The consequential damages may amount to a truly severe level. Therefore, we have studied and suggested to the methods of activiation and amendments on the aviation safety reporting system, which is referred for one of the proactive safety management systems. The proposed improvement of the reporting system and introduction of non-punishment for collection of aviation safety data for deploying a preemptive prevention system would serve as the backbone for enhancing aviation safety in Korea.
Journal of the Korea Institute of Military Science and Technology
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v.16
no.5
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pp.646-652
/
2013
PRA(Position Reporting Accuracy) for EO/IR(Electro-Optic/Infrared) airborne camera is an important factor in geo-pointing accuracy. Generally, rate table is used to measure PRA of gimbal actuated camera like EO/IR. However, it is not always possible to fix an EUT(Equipment for Under Test) to rate table due to capacity limit of the table on the size and weight of the object(EUT). Our EO/IR is too big and heavy to emplace on it. Therefore, we propose a new verification method of PRA for airborne camera and assess the validity of our proposition. In this method we use collimator, angle measuring instrument, 6 dof motion simulator, optical surface plate, leveling laser, inclinometer and poster(for alignment).
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