• Title/Summary/Keyword: Computerized Accounting

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Effecting the System Characteristic and Individual Characteristic of Computerized Tax Accounting to Education Performance through Education Satisfaction; Based on KcLep Education Students of Korean Association of Certified Public Tax Accountants (전산세무회계 교육용 소프트웨어의 시스템특성 및 개인적 특성이 교육만족도를 매개로 교육성과에 미치는 영향; 한국세무사회의 KcLep(케이렙) 교육생을 중심으로)

  • Kim, Hyeongyu;So, Wonhyun;Kim, Hakyun
    • Journal of Fisheries and Marine Sciences Education
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    • v.27 no.1
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    • pp.1-12
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    • 2015
  • This article starts with a review of the system characteristic(easiness, flexibility, reliability) and individual characteristic(self-efficacy, achievement motive, computer ability) through education satisfaction especially in relation to the education performance(perceived usefulness, educatee value). We found that all variables significantly affect the education satisfaction, but only computerized ability doesn't significantly affect the education satisfaction. Education satisfaction significantly affect the education performance. This paper suggests that the followings; first, response time of systems is valuable factor in KcLep. Second, self-efficacy and achievement motive are more important then computer ability in KcLep educatee. Finally, software developer and teacher always think about rapid response time of systems and exchange of data for the education performance in KcLep.

Parotid sialolithiasis in a two-year-old boy

  • Kim, Do Hoon;Song, Woo Sun;Kim, Yeong Jin;Kim, Won Duck
    • Clinical and Experimental Pediatrics
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    • v.56 no.10
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    • pp.451-455
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    • 2013
  • Sialolithiasis is caused by the obstruction of a salivary gland or its excretory duct by the formation of calcareous concretions or sialoliths; this results in salivary ectasia and provokes subsequent dilation of the salivary gland. Sialolithiasis is relatively common, accounting for 30% of salivary diseases; however, it is rarely observed in childhood. This case report describes a 2-year-old male patient who complained of a painful swelling over the right cheek, and presented with palpable stones and pus discharge from the orifice of the right Stensen's duct. Computerized tomography of the neck confirmed the diagnosis, and the patient received intravenous empiric antibiotics combined with intraoral sialolithotomy. We also provide a review of the spectrum of concepts regarding the pathogenesis, diagnosis, and treatment of sialolithiasis.

Ureteral Injury Caused By Blunt Trauma: A Case Report (둔상에 의한 요관 손상 1례)

  • Kwon, Oh Sang;Mun, Yun Su;Woo, Seung Hwo;Han, Hyun Young;Hwang, Jung Joo;Lee, Jang Young;Lee, Min Koo
    • Journal of Trauma and Injury
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    • v.25 no.4
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    • pp.291-295
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    • 2012
  • Ureteral trauma is rare, accounting for less than 1% of all urologic traumas. However, a missed ureteral injury can result in significant morbidity and mortality. The purpose of this case presentation is to suggest another method for early detection of ureteral injury in blunt traumatic patient. A 47-years-old man was injured in pedestrian traffic accident. He undergone 3-phase abdominal CT initially and had had a short-term follow-up simple. We suspected ureteral injury. Our final diagnosis of a ureteral injury was based on follow-up and antegrade pyeloureterography, he underwent emergency surgery. We detected the ureteral injury early and took a definitive action within 24 hours. In blunt trauma, if abnormal fluid collection in the perirenal retroperitoneal space is detect, the presence of a ureteral injury should be suspected, so a short-term simple X-ray or abdominal CT, within a few hours after initial abdominal CT, may be useful.

Difference of Perspectives between Companies and Students for Tax Science Education-Focused on K University (산업체와 학생의 세무학 교육 인식 비교-K대학의 사례)

  • Choi, Im-Soo
    • Journal of the Korean Society of Industry Convergence
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    • v.13 no.3
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    • pp.153-160
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    • 2010
  • This study analyzes the difference of perspectives between companies and students for tax science education in order to present plans to enhance the efficiencies of tax science education. Analyses were made on a total of 93 subjects composed of companies and seniors majoring in tax science at the department of taxation in K University. After analyzing the perspectives on the need for the current curriculum, there was no difference in the overall average between companies and students. For the need for revising the education course, there was a difference in perspective between the two groups at about 1%. There was no difference between the groups for perception on theoretical, lab and on-site experience education, but there was a high difference from the current education course for its perception level. For certification instructions there was a noticeable difference between companies and students at about 1%, and companies responded that guidance on computerized taxation accounting was needed, while students stated that they needed guidance on financial administrator certification. In brief, the significance of this study is that it shows that in order to enhance the efficiency of education on tax sciences, the rapidly changing educational environment must be reflected, and the demands of companies and students.

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Acute Adverse Reactions to Gadolinium-based Intravenous Contrast Agents for MRI : Retrospective Analysis Using Computed Reporting System (자기공명영상검사용 가돌리늄 경정맥 조영제의 급성 부작용: 부작용 전산 체계를 이용한 후향적 분석)

  • Choi, Moon-Hyung;Choi, Joon-Il;Jung, Seung-Eun;Ahn, Kook-Jin;Lee, Hae-Giu
    • Investigative Magnetic Resonance Imaging
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    • v.15 no.2
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    • pp.139-145
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    • 2011
  • Purpose : To assess the frequency and severity of acute adverse reactions to intravenous administration of gadolinium-based contrast agents using computerized reporting system at a single large academic institution. Materials and Methods : We assessed data from electronic hospital information system from October 2008 to December 2010. Reactions were classified as mild, moderate, or severe. We compared the frequency of adverse reactions among three contrast agents (Gd-BT-DO3A, Gd-DTPA and Gd-EOB-DTPA). Results : The total number of administrated contrast agents was 33,600, and the number of administration of Gd-BT-DO3A, Gd-DTPA and Gd-EOB-DTPA were 20,824 (62%), 10,417 (31%) and 2,359 (7%), respectively. Total 39 adverse reactions were reported accounting for 0.1161% of all administrations. The incidences of adverse reactions were 0.1248% (26/39, 67%) for Gd-BT-DO3A, 0.0768% (8/39, 21%) for Gd-DTPA, and 0.2120% (5/39, 13%) for Gd-EOB-DTPA. The difference of frequencies of adverse reaction among three contrast agents was not significant. Most cases of the adverse effect were mild (35/39, 89.7%). Moderate and severe adverse reactions were encountered in two patients, respectively. Conclusion : Among Koreans, adverse effects were rare, and especially, moderate to severe adverse reactions were much rarer. There was no difference among the frequencies of adverse reactions caused by three different contrast agents.