• Title/Summary/Keyword: 관련법

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The Case on Valuation of IT Enterprise (IT 기업의 가치평가 사례연구)

  • Lee, Jae-Il;Yang, Hae-Sul
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.8 no.4
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    • pp.881-893
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    • 2007
  • IT(Information Technology)-based industries have caused a recent digital revolution and the appearance of various types' information service, being largely expanded toward info-communication device company, info-communication service company, software company etc.. Therefore, the needs to evaluate the company value of IT business for M&A or liquidation are growing tremendously. Unlike other industries, however, IT industry has a short lift cycle and so it doesn't have not only a company value-evaluating model for general businesses but the objective one for IT companies yet. So, this thesis analyzes various value-evaluating technique and newly rising ROV. DCF, the change method of company's cash flow including tangible assets into future value, had been applied during the past industrialization economy era and has been persuasively applied to the present. However, the DCF valuation has no option but to make many mistakes because IT companies have more intangible assets than tangible assets. Accordingly, it is ROV, recognized as the new method of evaluating companies' various options normally and quantitatively, that is brought up recently. But the evaluation on the companies' various options is too subjective and theoretical up to now and due to the lack of objective ground and options, it's not possible to be applied to reality. In this thesis, it is found that ROV is more accurate than DCF, comparing DCF and ROV through four examples. As the options applied to ROV are excessively limited, we tried to develop ROV into a new method by deriving five invisible value factors within IT companies. Therefore, on this occasion, we should set up the basic valuation methods on IT companies and should research and develop an effective and various valuation methods suitable to each company like an internet-based company, a S/W developing enterprise, a network-related company among IT companies.

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Critiques of 'The Endangered and Protected Wild Species List in Korea' Proposed by Korea Ministry of Environment and Listing Process - Is This the Best Process for the Current National Management of Endangered Wildlife and Plants in Korea? - (2011년 환경부 멸종위기종 등록절차 및 대상 멸종위기종 식물 목록 재고-과연 현재 국가 멸종위기종 관리가 최선의 방안인가? -)

  • Kim, Hui;Lee, Byong Cheon;Kim, Yong Shik;Chang, Chin-Sung
    • Journal of Korean Society of Forest Science
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    • v.101 no.1
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    • pp.7-19
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    • 2012
  • After having announced legislation for threatened or endangered species on the List of Endangered and Threatened Wildlife and Plants in 2005, the Korea Ministry of Environment proposed (in June 2011) amending the list, thereby delisting or reclassifying endangered species using new quantitative criteria for two levels (I and II), as well as status reviews. The new legislation included 40 species remained in their original endangered status, but 19 species were delisted, 5 species were proposed as candidates for delisting, 29 species were given a new endangered listing, and 3 species were proposed for an endangered listing in Korea. We assessed the threatened status of 98 plants using the IUCN Red List Criteria (version 3.1) at the global level, and compared the Ministry's revised criteria with the IUCN Red List Criteria and ESA criteria used in the USA. Most species proposed by the Ministry do not qualify as threatened and one of the major difficulties found in applying IUCN Red List Criteria at the global scale was a lack of knowledge on the status of species at broader geographic scales and the perceived difficulty this causes. Under the current classification process, many endangered species, such as Abeliophyllum distichum, Leontice microrhyncha, Echinosophora koreensis, Leontopodium coreanum, Iris odaesanensis, and Corylopsis coreana at global level were excluded here. Knowledge gaps and uncertainties mean that the number of taxa at high risk of extinction may be substantially greater than is currently understood. Due to a lack of information on its taxonomic status, currently there is controversy over the Red List status of Physocarpus insularis. Also, Caragana koreana, which was an invalidly published name, should be excluded here. Although the Korea Ministry of Environment insisted this procedure was conducted by applying the modified IUCN threat categories and definitions, this evaluation has been carried out based only on subjective views and misapplication of the IUCN Red List Criteria. The current listings by the Korea Ministry of Environment should be challenged. We suggest that broad species concepts on endemic species are applied and also criteria that adequately address the proper quantitative knowledge should be used. It is suggested that the highest priorities for the Red List should be given to endemic species at least in the Korean peninsula first at global scale.

A Measure of Improvement of the Shell Egg Grading System (계란등급제 개선방안에 관한 연구)

  • Kim, Dong Jin;Lim, Sung Soo
    • Korean Journal of Poultry Science
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    • v.42 no.3
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    • pp.223-230
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    • 2015
  • Eggs are an important source of protein for the human diet. Consumers want fresher, more delicious and more sanitary eggs. In Korea, the Shell Egg Grading system (EGS) was employed in 2001. The portion of graded shell eggs has increased every year, but graded shell eggs account for only 6% of all eggs. The EGS should satisfy producers, distributors and consumers. However, the EGS does not have an official function because of many problems. Consumers cannot select various graded shell eggs in the market, and producers do not receive enough profit even though they produce top-quality graded shell eggs. There are few studies on the EGS, Therefore, this study was performed to improve the EGS. We surveyed the EGS, GP Centers and farmers. Large companies (farmers) are more satisfied than small companies with the EGS. There was a high tendency for the companies (farmers) that are not involved with the EGS to think that graded and ungraded shell eggs are similar, in contrast to the companies (farmers) connected to the EGS. We should have to change the grading system of grade shell eggs, establish of the cold chain system, change of the law for the school meals, minimize payment for the grading shell eggs for developing EGS. Based on this study, the egg industry can benefit through the improvement of the EGS.

Preservation of Subvalvular Apparatus During Mitral Valve Replacement (판막하부 구조물을 보존하는 인공 승모판막 치환술)

  • 임창영;임정철
    • Journal of Chest Surgery
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    • v.29 no.12
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    • pp.1329-1336
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    • 1996
  • From January, 1994 to January. 1996, mitral valve replacement was performed in 27 patients. Among these, 17 patients underwent mitral valve replacement(MVR) with preservation of the annulo-papillary continuity(PAPCMVR) (-Group I), and 10 patients underwent conventional methods of excision of all the chordae(Group II). The operative technique for PAPCM VR consists of the division of the anterior leaflet into anterior and posterior segments, shifting and reattachment of the divided segments to the mitral ring of the respective commissural areas. This retrospective study has been designed to evalute the postoperative left ventricular function in the two groups. In the group 1, LVEF(Left Vnetricular Ejection Fraction : %) was 52 $\pm$ 3 preoperatively And 50$\pm$3 postoperatively, LVESI Vent icular End Systolic Volume Index/mL/m2) wIns 59 :6 and 51 $\pm$ 7, LVEDI Ventricular End Diastolic Volume Index/mL/m2) was 124$\pm$ 11 and 91 :8. In the group II, LVEF was 56$\pm$1 and 47:), LVESVI 62$\pm$12 and 61$\pm$15, LVEDVI 133$\pm$27 and 104$\pm$17. : the variation of the LVEF in these two group was statistically different(p(0.05). A comparison of left ventricular function data between Group I(n: 17) and Group II(n: 10) revealed better results in echocardiographic LVEF(p<0.05), LVEDVI(p<0.01) in the former group. The mean functional class(UYHA) was 2.6 preoperative and improved to 1.0 postoperatively In group 1, and 2.8 and to 1.0 in group II. We conclude that maintenance of continuity between the mitral annulus and papillary muscles is expected to have a beneficial effect on postoperative left ventricular performance.

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Surgical Treatment of the Aortic Dissection (대동맥박리증의 외과적 치료)

  • Jung, Jong-Pil;Song, Hyun;Cho, You-Won;Kim, Chang-Hoi;Lee, Jay-Won;Song, Meong-Gun
    • Journal of Chest Surgery
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    • v.29 no.12
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    • pp.1360-1365
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    • 1996
  • From September 1992 to May 1996, 38 patients ranging in age from 23 to 78, were operated for aortic dissection at Asan medical center There were 21 men and 17 women. The underlying aortic pathology were acute aortic dissection in 23, chronic aortic dissection in 15. Eight patients had Martian syndrome. In 34 cases of DeBakey type I, II patients, femoral artery and vein and/or right atrial auricle were used as cannulation site. With deep hypothermic c rculatory arrest (esophageal temperature 12 $\pm$ 2.5$^{\circ}C$) and retrograde cerebral perfusion of cold oxygenated blood through SVC, we replaced the ascending aorta and the part of arch if necessary. The mean duration of the total circulatory arrest time was 25 $\pm$ 1.7 mintstuts. In 4 cases of DeBakey type III patients, we replaced descending thoracic aorta or thoracoabdomlnal aorta without shunt or bypass under normothermia with an average 30: 1.5 minutesaortic cross clamp time. One death(2.6%) occurred on the twenty-second postoperative day owing to asphyxia related to ulcer bleeding. Postoperative complications were myocardial infarction with transient left peroneal palsy in 1 case, transient lower extremity weakness in 1 case and prolonged ventilatory support in 1 case. Two patients required reoperation due to retrograde extended dissection and aortic insufuciency. There was no late death with an average 25 months follow-up period.

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Surgical Results for Treating Postpneumonectomy Empyema with BPF by Using an Omental Pedicled Flap and Thoracoplasty (전폐절제술 후 기관지 흉막루를 동반한 농흉에서 유경성 대망 이식편과 흉곽성형술을 이용한 수술적 치료에 대한 임상 고찰)

  • Jeong, Seong-Cheol;Kim, Mi-Jung;Song, Chang-Min;Kim, Woo-Shik;Shin, Yong-Chul;Kim, Byung-Yul
    • Journal of Chest Surgery
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    • v.40 no.6 s.275
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    • pp.420-427
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    • 2007
  • Background: Postpneumonectomy empyema (PPE) due to bronchopleural fistula (BPF) can be a surgical challenge for surgeons. We analyzed the follow-up outcomes after performing omentopexy and thoracoplasty for the treatment of PPE with BPF after pneumonectomy. Material and Mehod: Between December 1991 and January 2006, 9 patients underwent BPF closure using an omental pedicled flap for the treatment of PPE with BPF after pneumonectomy. There were 7 males and 2 females (mean age: $45.9{\pm}9$ years). The patients were followed up for a mean of 58 months (median: 28 months, range: $6{\sim}169$). When we performed omentopexy, the surgical procedures for empyema were thoracoplasy for 8 patients and the Clagett procedure for 1 patient. Thoracoplasty was performed for the latter patient due to recurrence of empyema, Result: For the 8 patients who were treated by omentopexy and thoracoplasty, there was 1 operation-related death due to sepsis. During follow up, 1 patient, who was treated by omentopexy and a Clagett procedure, died of acute hepatitis 40 months postoperatively. The early mortality was 11.1% (8/9). Of the 8 patients, including the 1 late death patient, successful closure of the BPF were achieved in all patients (8/9) and the empyema was cured in 7 patients (7/8). Conclusion: The BPF closure using an omental pedicled flap was an effective method for treating PPE with BPF due to 75-destroyed lung, and thoracoplasty with simultaneous omentopexy was effective and safe for removing dead space if the patient was young and in a good general condition.

Hypothyroidism after Radiotherapy of Locally Advanced Head and Neck Cancer (국소 진행된 두경부암 환자의 방사선치료 후 갑상샘기능저하증)

  • Lee, Jeong-Eun;Kim, Jae-Chul;Yea, Ji-Woon;Park, In-Kyu
    • Radiation Oncology Journal
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    • v.28 no.2
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    • pp.64-70
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    • 2010
  • Purpose: The aim of the present study was to retrospectively evaluate the incidence of hypothyroidism in locally advanced head and neck cancer patients who received radiotherapy (RT) either with or without neck dissection. Materials and Methods: From January 2000 to December 2005, 115 patients with locally advanced head and neck cancer and who received definitive RT or postoperative RT including standard anterior low-neck field were recruited to be part of this study. Nineteen patients had undergone ipsilateral neck dissection, whereas, 18 patients underwent bilateral neck dissection, and 78 patients were received RT alone. Patients' ages ranged from 28 to 85 years (median, 59 years) and there were a total of 73 male and 42 female patients. The primary tumor sites were the oral cavity, oropharynx, hypopharynx, larynx, and other sites in 18, 40, 28, 22 and 7 patients, respectively. Radiation dose to the thyroid gland ranged from 44 Gy to 66 Gy with a median dose of 50 Gy. Follow-up time ranged from 2 to 91 months, with a median of 29 months. Results: The 1- and 3- year incidence of hypothyroidism was 28.7% (33 patients) and 33.0% (38 patients), respectively. The median time to detection of hypothyroidism was 8.5 months (range, 0 to 36 months). A univariate analysis revealed that neck node dissection was a risk factor for hypothyroidism (p=0.037). However, no factor was statistically significant from the results of a multivariate analysis. Conclusion: Patients treated for advanced head and neck cancer with radiotherapy with or without neck dissection will develop hypothyroidism. It is important to check the thyroid function periodically in these patientsespecially with the risk factor of neck node dissection.

Legislative Study on the Mitigation of the Burden of Proof in Hospital Infection Cases - Focusing on the revised Bürgerliches Gesetzbuch - (병원감염 사건에서 증명책임 완화에 관한 입법적 고찰 - 개정 독일민법을 중심으로 -)

  • Yoo, Hyun Jung
    • The Korean Society of Law and Medicine
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    • v.16 no.2
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    • pp.159-193
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    • 2015
  • Owing to causes such as population aging, increased use of various medical devices, long-term hospitalization of various patients with reduced immune function such as cancer, diabetes, and organ transplant patients, and the growing size of hospitals, hospital infections are continuing to increase. As seen in the MERS crisis of 2015, hospital infections have become a social and national problem. In order to prevent damage due to such hospital infections, it is necessary to first strictly implement measures to prevent hospital infections, while, on the other hand, providing proper relief of damage suffered due to hospital infections. However, the mainstream attitude of judicial precedents relating to hospital infection cases has been judged to in fact shift responsibility over damages due to hospital infections on the patient. In light of the philosophy of the damage compensation system, whose guiding principle if the fair and proper apportionment of damages, there is a need to seek means of drastically relaxing the burden of proof on the patient's side relative to conventional legal principles for relaxing the burden of proof, or the theory of de facto estimation. In relation to such need, the German civil code (Burgerliches Gesetzbuch), which defines contracts of medical treatment as typical contracts under the civil code, and has presumption of negligence provisions stipulating that, in cases such as hospital infections which were completely under the control of the medical care providers, if risks in general medical treatment have been realized which cause violations of the life, body, or health of patients, error on the part of the person providing medical care is presumed, was examined. Contracts of medical treatment are entered into very frequently and broadly in the everyday lives of the general public, with various disputes owing thereto arising. Therefore, it is necessary to, by defining contracts of medical treatment as typical contracts under the civil code, regulate the content of said contracts, as well as the proof of burden when disputes arise. If stipulations in the civil code are premature as of yet, an option may be to regulate through a special act, as is the case with France. In the case of hospital infection cases, it is thought that 'legal presumption of negligence' relating to 'negligence in the occurrence of hospital infections,' which will create a state close to equality of arms, will aid the resolution of the realistic issue of the de facto impossibility of remedying damages occurring due to negligence in the process of occurrence of hospital infections. Also, even if negligence is presumed by law, as the patient side is burdened with proving the causal relationships, such drastic confusion as would occur if the medical care provider side is found fully liable if a hospital infection occurs may be avoided. It is thought that, alongside such efforts, social insurance policy must be improved so as to cover the expenses of medical institutions having strictly implemented efforts to prevent hospital infections in the event that they have suffered damages due to a hospital infection accident, and that close future research and examination into this matter will be required.

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A Suggested New Clinical Classification for Pediatric Intussusception (소아 장중첩증의 새로운 임상적 분류의 제안)

  • Park, Moon Ho;Shon, Su Min;Choe, Byung Kyu;Kim, Yeo Hyang;Lee, Hee Jung;Choi, Won Joung;Kim, Ae Suk;Hwang, Jin-Bok
    • Pediatric Gastroenterology, Hepatology & Nutrition
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    • v.9 no.1
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    • pp.39-47
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    • 2006
  • Purpose: We proposed a new classification of pediatric intussusception based on clinical and radiologic findings. Methods: Data from 88 consecutive patients with intussusception were reviewed. We retrospectively analyzed six factors; patient age, sites of intussusception, symptoms, therapeutic methods, existence of enlarged mesenteric lymph nodes, and ultrasonographic (US) findings from clinical records. Results: 1) There was one neonatal case (1.1%), the others (98.9%) were infants and children. 2) These 87 infant and child cases consisted of 14 cases (16.1%) of small bowel intussusception (SBI) and 73 cases (83.9%) of ileo-colic intussusception (ICI). Of the 14 SBI cases, 12 cases were symptomatic and 2 cases were asymptomatic. The symptomatic group comprised 8 transient cases (66.7%), 3 operative cases (25.0%), and 1 enema-reduction case (8.3%). Two asymptomatic cases were incidentally captured by computed tomography. Of the 73 ICI cases, 19 cases (26.0%) required operation, and 54 (74.0%) enema-reduction. 3) When transient SBI cases were compared with operated SBI cases, enema-reduced and operated ICI cases, the age ($38.0{\pm}22.9$ months) of transient SBI cases were significantly higher than those of the others (p=0.003). Mean mass size ($20.8{\pm}2.7mm$) in transient SBI was significantly smaller than in the others (p=0.0001). 4) No correlation was found between the existence of enlarged mesenteric lymph nodes and therapeutic method or concomitant illness. 5) Most of the target types observed by US were in transient SBI cases, the remainder were in the enema-reduced ICI cases. In terms of the doughnuts type, all 8 cases (34.8%) with an external hypoechoic rim thickness of >8.9mm were treated surgically. Conclusion: Pediatric intussusception may be classified based on clinical and radiologic findings, which are likely to indicate appropriate therapies.

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Clinical Feature and Dietary Pattern of Infantile Constipation Under Two Years of Age (2세 이하 영유아 변비의 임상 양상과 식이 방식)

  • Kim, Hye-Jin;Moon, Jin Soo;Hwang, Jong Hee;Jang, Hyun Oh;Nam, Seung Yeun;Kim, Dong Wook;Lee, Chong Guk
    • Pediatric Gastroenterology, Hepatology & Nutrition
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    • v.9 no.1
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    • pp.31-38
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    • 2006
  • Purpose: Infantile constipation is one of the most common problems in pediatric gastrointestinal outpatient clinic. We planed to show the clinical feature of infantile constipation and explore the possible relationship between diets and symptoms of constipation. Methods: We analyzed the medical records and telephone questionnaire about infants under 2 years of age with constipation, who visited outpatient clinic of Department of Pediatrics, Ilsan Paik Hospital during the time from March 2002 to February 2005. Data including the symptoms and signs of constipation, diet history, and past-medical history were analyzed. Results: Total 96 infants, 40 male and 56 female, were enrolled in this study. The mean age was 9 months. Twenty-three infants were exclusively breast milk fed (BMF), 20 infants were cow's milk fed (CMF) and 53 infants had a history of mixed feeding with cow's milk and breast milk (MMF). Patients showed painful defecation (95.8%), abdominal distension (53.1%), palpable rectal stool (35.1%), hard stool (30.2%), blood-tinged stool (29.2%) and anal fissure (16.7%). Patients with exclusive cow milk feeding had prominent clinical features, such as anal fissure (p=0.03), hematochezia (p=0.04) and palpable rectal stool (p=0.025). Patients who had a history of larger intake of liquid food had a tendency to get anal skin tag (p<0.05). Conclusion: Exclusive breast milk feeding seemed important to avoid constipation with clinical significance. To educate caregivers in appropriate way of the weaning food may help the infants with constipation.

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