• Journal of the Korea Academia-Industrial cooperation Society
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• v.4 no.2
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• pp.102-107
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• 2003

A new base expense .system is implemented to substitute the standard income ratio system which has been used for more than 50 years. A base expense system requires a rigorous documentary evidences of important expenses such as purchase cost, labour cost, or rent. In order to make a successful tax savings, it is necessary to know the critical factors affecting tax payment in a base expense system. In this article, operating mechanisms of the base expense system and tax strategy under this system are introduced. If base expense system is successfully implemented, it will contributes considerably to progress in inducing tax compliance of non book keeping professionals who earn relatively high income in Korea.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.10 no.2
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• pp.425-431
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• 2009

To provide fundamental educational materials for the effective management of patients with high blood pressure and diabetes in korea, and to expand the scope of such educational businesses the survey was administered between September 2007 and February 2008 to 1,213 consenting patients suffering from high blood pressure and diabetes in private medical centers within Daejeon in Korea. The patients were provided with standardized education materials and were monitored whether they were conducting a controlled management of their blood pressure and diabetes level as well as monitoring changes in their daily routine. Out of the 1,213 patients, 51.3% of the patients suffered only from high blood pressure, 26.3% suffered only from diabetes and 22.4% suffered from both high blood pressure and diabetes (Condor difference was not considered in this research). Physical education was the most commonly used education upon visitation to these medical centers, which was then followed by eating habits and weight management, respectively. The education demanded and preferred from the patients was similar to the education provided during the visitations. 56.7% of the medical doctors responded that the majority of the patients were passive in controlling and managing their illnesses. 63.7% of the participants believed that the education provided through this research was effective.

• Journal of Chest Surgery
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• v.31 no.6
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• pp.576-580
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• 1998

This study is to clarify the results of atrial septal defect(ASD) repair and mitral valve surgery through right anterolateral thoracotomy since 1989, and those of more generalized application of minimal invasive cardiac surgery since August 1997. We retrospectively analyzed the results of open heart surgery(OHS) through other than full sternotomy carried out until October 1997. There were 28 cases of OHS done through right anterolateral thoracotomy(17 cases of ASD, 4 cases of mitral valve repair, 6 cases of mitral valve replacement, and 1 redo mitral and tricuspid valve repalcement) which has demonstrated no surgical mortality or morbidity except only 1 case of reoperation for bleeding. During the period between August and October 1997, we performed near routine application of upper sternotomy or transverse sternotomy in aortic valve cases and routine application of minimal incision in cases with ASD and there was no evidence of early and late complications associated with this approach. We conclude that OHS with the use of minimal incisions is very safe, cosmetically excellent, and superior in terms of the amount of bleeding. The indication for minimal incision, therefore, should be extended afterwards.

• Journal of Preventive Medicine and Public Health
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• v.31 no.4 s.63
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• pp.770-785
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• 1998

This study describes the relation of physician's income and price of medical service and social welfare through microeconomic view, reviews the literature of influencing factor on physician's income, and it describes general distribution of physician's income, and analyzes influencing factor of physician's income. A total of 844 persons responded to the mail survey, through stratified sampling by 23 branches of medical society in Korean RBRVS study. The design of the study is cross sectional study, and the unit of analysis is a physician. To examine the change of average income per month, multiple regression was used to test the change according to physician's characteristics, demographic characteristics, scale of clinic, average intensity of ordinary work, and specialty. The major findings of this study are as follows; 1. As for self-employed physicians, the difference of average income per month among specialties was mcreased \4,850,000, but the difference was \6,020,000 under the control of control variables. 2. The number of average out-patients per month and number of nurses and nursing aides significantly positively associated, and average income per month was significantly higher for physicians who had sick-beds than physicians who had no sick-beds. In conclusion, the number of out-patient and number of nurses and nursing aides is the major influencing factor, and the difference of average income per month among specialties existed in self-employed physicians. So this study suggests basic hypothesis that the price of medical service and supply of physician by specialties are not pertinent. Being a cross-sectional study, this study can not suggest causal explanations. In the future, further study is needed for causal explanations.

• Journal of Chest Surgery
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• v.34 no.2
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• pp.162-166
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• 2001

배경: 흉선암은 드문 질환으로 치료경과 및 예후가 침윤성 흉선종에 비해 나쁜 것으로 알려져 있으며 병기의 분류나 병기에 따른 치료방법이 아직 표준화 되어있지 않아 치료에 어려운 점이 있다. 이에 본교실에서 흉선암으로 진단되었던 환자들의 피료방법 및 성적을 분석하여 그 결과를 보고하고자 한다. 대상 및 방법: 계명대학교 동산의료원 흉부외과학교실에서는 1984년 8월에서 흉선암으로 진단되었던 8례의 환자를 대상으로 의무기록을 참고하여 병기에 따른 치방법료 및 예후 등을 후향적으로 분석하였다. 결과: 연령은 23세에서 67세까지로 평균 46세였으며 전흉부통증이 주증상이었다. 조직학적으로는 임파상피양암(lymphoepithelioma-like carcinoma)이 2례, 편평상피암(squamous cell carcinoma)이 2례, 기저세포암(basaloid carcinoma)이 1례, 혼합형(mixed type)이 3례 있었다. 임상적 병기분류는 Masoka의 분류법을 사용하였으며 제I기 2례, 제II기 4례, 제III기 1례, 제IVAr기가 1례 있었다. 4례의 환자에서는 종양의 완전적출이 가능했으며 3례에서는 고식적 수술을 시행하였다. 1례의 환자는 주위조직으로의 침윤과 심낭에 퍼져있어 조직생검만을 시행하였다. 전례에서 보조적 항암치료를 받았고 술후 병기가 제III기 이상이거나 종양의 절제가 불완전했던 5례의 환자에서는 보조적 방사선치료를 병행하였다. 이들 중 5례에서 술후 보조적 항암치료 및 방사선치료를 받고 현재까지 생존해있다. 평균추적기간은 55.3$\pm$64.6 개원이었고, 3례의 환자는 사망하였으며 4례의 환자는 종양의 재발증거 없이 생존해있다. 결론: 종양의 조기진단과 완전종양적출후 적극적인 보조적 항암치료 및 방사선치료가 흉선암을 치료하는데 도움이 될 것으로 사료된다.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.6
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• pp.470-477
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• 2017

The Quality of Early Childhood Teachers has recently become More Important as the Amount of Time Spent by Early Childhood Educational Institutions Increases. The Purpose of this Study was to Investigate the Effects of Professionalism Awareness and Occupational Stress on Teacher and Child Interactions in Early Childhood Teachers. The Questionnaires were Distributed to 150 teachers in 30 Early Childhood Education Centers and 134 completed Questionnaires were Collected and Analyzed Using SPSS 18.0 Program. The Results of this Study are as Follows. First, the Lack of Leadership and Administrative Support Adversely Affects Teacher's Professionalism Awareness. Behavior Interaction and Verbal Interaction among Teachers and Children are Influenced by Emotional Interaction. Second, analysis of the Influence of Professionalism Awareness and Occupational Stress on Emotional Interaction of Early Childhood Teachers revealed that Among the Sub-factors of Professional Awareness, the Variables of Work Ethics, Professional Knowledge and Technical Requirements Positively Influenced Affective, Emotional, Verbal, and Behavioral Interactions.

• Applied Biological Chemistry
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• v.23 no.3
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• pp.178-183
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• 1980

Citrus fruits harvested in 1979 were collected from markets scattered in Jeju and Seogwipo area on Jeju island and also from citrus orchards with five, ten, fifteen, twenty, and thirty years of cultivation history. Organophorous insecticides and organochloro acaricides in the pulp of fruits were analysed by gas liquid chromatograph. It was found that EPN and Kelthane were most significant residues found in the citrus fruits in terms of both level and frequency of occurrence. Among citrus fruits collected from various markets, EPN was detected in 28% of the fruits samples in the range of 0.009 to 0.025 ppm, while Kelthane, at lower level, was found in all citrus fruits in the range of trace to 0.007 ppm. Residue levels of citrus fruits from orchards of various cultivated periods, in general, confirmed those of the fruits collected from commercial markets. However, residues of Kelthane in the citrus fruits tended to increase with orchards having longer cultivation history.

• Quality Improvement in Health Care
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• v.19 no.2
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• pp.36-46
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• 2013

Objectives: The purpose of this study is to find a way to effectively introduce accreditation for ambulatory health care organization by identifying the physicians' attitude for accreditation and characteristics that affect thei r attitude. Methods: A web survey was conducted from February 15 to March 4, 2011 for 183 physicians who work in ambulatory health care organizations throughout the nation. Self-reported questionnaire was used for this study. SPSS WIN(version 12.0) was utilized for statistical analysis. Results: Physician's attitude towards accreditation for ambulatory health care organization was positive(25.7%), moderate(39.3%), and negative(35.0%). Clinics that practice as a group or which treat more patients per day showed more positive attitude(p<0.05). The result of ordinal regression analysis indicates the groups with daily patients over 100 showed 36.3 times more positive attitude than the one under 75(p<0.05). Conclusion: The accreditation for ambulatory health care organization has not been throughly discussed yet. Many physicians did not have knowledge about accreditation. Clinics that see more patients per day had more positive attitude for accreditation. It indicates the cost may play important role in voluntary participation in accreditation.

• Korean Journal of Childcare and Education
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• v.10 no.4
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• pp.119-132
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• 2014

The purpose of this study is to see how young children's playfulness and ability to creatively problem solve can affect their behavior. young children's playfulness in creases with in creasing creativity and personality traits and behavioral problems decrease with increasing of playfulness. Young children's behavioral problems increase with increasing of creative personality traits. In addition, young children's playfulness and creative personality characteristics affect their behavioral problems. The impact on the behavioral problems with variables for playfulness and creative personality traits has a negative correlation with creative curiosity, a sense of humor and expression of fun. The cognitive and physical spontaneity of the playfulness are correlated positively to young children's behavioral problems.

• Journal of the Society of Cosmetic Scientists of Korea
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• v.46 no.3
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• pp.243-252
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• 2020

Using Fervidobacterium islandicum AW-1, polar low molecular weight keratin peptides were produced and confirmed through factors related to the skin elasticity. As a result of confirming the cytotoxicity and collagen synthesis ability according to the concentration of the polar low molecular weight keratin peptide in human fibroblasts, it was confirmed that the cytotoxicity did not appear and the collagen synthesis in human fibroblasts was increased. A mask pack containing a polar low-molecular weight keratin peptide was used, and a test product was used for 4 weeks in 22 healthy women subjects. As a result, it showed statistically significant effects on skin elasticity, skin torsion elasticity, skin color and moisture improvement. Through this test, it was confirmed that the polar low-molecular keratin peptide can be used as a cosmetic ingredient that helps improve skin elasticity.