• Journal of the Korea Convergence Society
• /
• v.9 no.11
• /
• pp.307-313
• /
• 2018

In this study, analyzed the effect of the introduction and operation of internal control system of a company on accounting information usefulness in a rapidly changing business environment. In order to conduct this study, we studied a comprehensive analysis on the usefulness of internal control and accounting information, and applied the research model to the purpose of this study. In this study, we analyzed the degree of the relationship between variables based on the discretionary accruals of the modified Jones model using the internal control evaluation index based on the components of the internal control system for China. In the empirical analysis, analyzed that the operation of internal control has a negative influence on discretionary accruals, which is a substitute for usability of accounting information. In addition, the risk management factors of the internal control system have a negative correlation with the usefulness of accounting information. The results of this study suggest that it is possible to present the positive function of internal control system to many firms where the introduction and operation of internal control is important, and to provide useful guidance in the study of the relationship between the operation of internal control and discretionary accruals for foreign company.

• Clinical and Experimental Pediatrics
• /
• v.50 no.6
• /
• pp.536-542
• /
• 2007

Purpose : We investigated the effects of restricted fluid in the first 7 days of life on the risk of bronchopulmonary dysplasia (BPD) or patent ductus arteriosus (PDA) in very low birth weight (VLBW) infants. Methods : Eighty three VLBW infants who lived more than 28 days were selected. The amount of daily maintenance fluid was determined by calculation of insensible water loss (IWL) and urine output (UO). Seventy to 80 percent of calculated amount was given to the ventilated infants. Subjects were grouped into low (<25th%), moderate (25-75th%), and high (>75th%) fluid groups for the first 24 hours, 3 days and 7 days. Chi square tests analyzed proportions of subjects with or without morbidities across fluid groups. Multivariate logistic regression was used to analyze the effect of fluid intake on BPD or PDA, controlling for factors that are significantly associated with BPD or PDA by univariate analysis. Results : Rates of BPD and PDA were not significantly associated with fluid groups on each time period. The result was the same after controlling for factors that are significantly associated with BPD or PDA by univariate analysis. For the first 3 and 7 days, fluid intakes were positively related with maximal weight loss, urine output and mechanical ventilation duration. Conclusion : In VLBW infants, when given based on needs reflected from IWL and UO versus intake, relatively low fluid intakes in the first week of life do not decrease the risk of BPD or PDA, and vice versa. We suggest that calculation of daily fluid based on IWL and UO is appropriate for VLBW infants.

• Journal of Preventive Medicine and Public Health
• /
• v.28 no.1 s.49
• /
• pp.225-243
• /
• 1995

Benzidine Industry in Korea has started after Japan has banned its production in early 1970's, and it has been in operation in Korea for over 20 years. However, it is not known yet whether any bladder cancer has developed from benzidine exposure. This study was done to screen benzidine-exposed workers for bladder cancer, and to examine the feasibility of employing screening test at the workplace. All the workplaces that manufacture or use benzidine for more than 20 years in Korea have been covered in this study, and they include 2 benzidine manufacturing factories, 5 benzidine using factories, as well as 2 benzidine free factories as an outside control. In total, 516 workers were screened with urine stick test and urine cytology test for the evidence of hematuria and abnormal urothelial cells. Each worker was also asked about risk factors and symptoms of bladder cancer including past medical history, smoking, medication and occupational history Benzidine in the air was measured by personal and area sampling. Out of 516 screened workers, 84(16.3%) workers showed positive hematuria in urine stick test, and 7(1.4%) workers showed degenerative cells in urine cytology tests. Those workers with abnormal urine test results who have been exposed to benzidine fo more than 10 years were further screened, and, in total, 23 workers were examined with intra-venous pyelography and cystoscopy. None of those screened had any evidence of bladder cancer When workers with only past hematuria history were included in the positive hematuria group, 96(18.5%) had positive hematuria. On the multiple logistic regression analysis, positive hematuria was significantly associated with benzidine exposure, history of other occupations with elevated bladder cancer risk, pyuria and glycosuria. The association got stronger as direct benzidine exposure was accounted through individual task analysis, and as exposure duration was accounted with tenure analysis. For those with benzidine exposure with more than 10 years of tenure, the odds of having positive hematuria was elevated 2.14(95%C.I is 1.08 to 4.25) times more than for those without exposure. Even though bladder cancer was not detected for several limitations including short observation period, majority of studied workers with short latency, healthy worker effect, and low sensitivity of single screening test in a cross-sectional study, the study results suggest that hematuria screening is a feasible and very useful test for bladder cancer screening among benzidine exposed workers.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.42 no.5
• /
• pp.617-626
• /
• 2022

In Korea, annual precipitation and its variability have gradually increased since modern meteorological observations began, and the risk of disasters has also been increasing due to significant regional variations and recent abnormal climate conditions. Given that damage from storms and floods mainly occurs around rivers, it is crucial to determine the appropriate design frequency for river-related projects. This study examined existing design practices used to determine hydrological design frequencies and suggested a new method to determine appropriate design frequencies. The study collected available data pertaining to seven evaluation factors, specifically the basin areas, shape parameters, channel slopes, stream orders, backwater effect reaches, extreme rainfall frequencies, and urbanized flood inundation areasfor 413 local rivers in Chungcheongnam-do in Korea. The estimated weights for areas of extreme rainfall frequencies and urbanized flood inundation were found to be 18, having a great effect on determining the design frequency. Compared with the established design frequency in previous government reports, the estimated design frequency increased for 255 rivers and decreased for 158 rivers.

• The Journal of the Korea Contents Association
• /
• v.21 no.11
• /
• pp.213-223
• /
• 2021

It is very important to build a safe walking environment for children because children are more likely to be exposed to traffic accidents than adults due to their behavioral and physical characteristics. Therefore, this study analyzed the characteristics of road and transportation safety facilities that affect pedestrian traffic accidents around school zones using spatial poisson regression. The pedestrian-vehicle crash data in Seoul 2016-2018 was provided by the Traffic Accident Analysis System(TAAS). The main analysis results are as follow; First, the more intersections and the higher percentage of neighborhood roads in the school zone, the higher the risk of pedestrian traffic accidents. Second, the pedestrian push button was found to reduce the occurrence of pedestrian traffic accidents. Third, except for the pedestrian push button, none of the transportation safety facilities considered in this study were effective in reducing the risk of pedestrian traffic accidents. On the other hand, if not only the improvement of physical facilities but also non-physical factors such traffic safety education are supported, the effect for reducing traffic pedestrian traffic accidents in the school zone is expected to be further maximized.

• Journal of Korean Neurosurgical Society
• /
• v.66 no.6
• /
• pp.726-734
• /
• 2023

Objective : Chronic subdural hematoma (CSDH) patients using antithrombotic agents (AT) at high risk for cardiovascular disease are increasing. The authors aimed to analyze the factors influencing outcome by targeting patients using AT and to establish a desirable treatment strategy. Methods : A retrospective analysis was performed on data from 462 patients who underwent burr hole trephination (BHT) surgery for CSDH at five hospitals from March 2010 to June 2021. Outcomes included incidence of postoperative acute bleeding, recurrence rate, and morbidity or mortality rate. Patients were divided into the following four groups based on their history of AT use : no AT. Only antiplatelet agents (AP), only anticoagulants (AC), both of AP and AC. In addition, a concurrent literature review was conducted alongside our cohort study. Results : Of 462 patients, 119 (119/462, 25.76%) were using AT. AP prescription did not significantly delay surgery (p=0.318), but AC prescription led to a significant increase in the time interval from admission to operation (p=0.048). After BHT, AP or AC intake significantly increased the period required for an in-dwelling drain (p=0.026 and p=0.037). The use of AC was significantly related to acute bleeding (p=0.044), while the use of AP was not (p=0.808). Use of AP or AC had no significant effect on CSDH recurrence (p=0.517 and p=1.000) or reoperation (p=0.924 and p=1.000). Morbidity was not statistically correlated with use of either AP or AC (p=0.795 and p=0.557, respectively), and there was no significant correlation with mortality for use of these medications (p=0.470 and p=1.000). Conclusion : Elderly CSDH patients may benefit from maintenance of AT therapy during BHT due to reduced thromboembolic risk. However, the use of AC necessitates individualized due to potential postoperative bleeding. Careful post-operative monitoring could mitigate prognosis and recurrence impacts.

• Journal of Environmental Health Sciences
• /
• v.34 no.1
• /
• pp.12-19
• /
• 2008

We evaluated the relationship between birth weight and mercury exposure levels in Seoul, Korea, by following a cohort of pregnant women and the outcomes of their pregnancies between 2001-2005. Eighty-five pregnant women were recruited into this study after obtaining informed consent. Samples were collected at delivery from normal pregnant women who were living in the city of Seoul, Korea. Mercury concentrations in 85 sets of maternal and cord blood samples were measured using a gold-amalgam collection method. We used multiple regression analysis to analyze the effect of mercury exposure on birth weight. The mean levels of total mercury concentrations were 5.41(ppb) in maternal blood of pregnant women and 3.58(ppb) in umbilical cord blood. The mean concentration of umbilical cord blood mercury exposures was higher than the level recommended by WHO. There was a significant correlation between maternal and cord blood mercury concentrations. Mercury concentrations of umbilical cord blood was associated with birth weight. In addition, after adjusting for potential confounding factors, we found that mercury exposure may reduce the birth weight. This study suggests that exposure to mercury concentration during pregnancy contributes to the risk of low birth weight. Therefore, prenatal and environmental education for various and possible sources of mercury exposure might be necessary for the good health of babies. The finding of this study supports the construction of national policy for environmental health management.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
• /
• v.13 no.4
• /
• pp.49-58
• /
• 2018

In recent years, various studies have been carried out on various types of entrepreneurship and comparative activities according to policy efforts and support such as the activation of a bachelor's degree in the establishment of a university, and attention has been paid to the fact that the participation and the educational effect of the students may be different depending on the type. The purpose of this study is to investigate entrepreneurial motivation, entrepreneurship, and entrepreneurial intention in the case of experiential entrepreneurship class focusing on the theoretical-oriented general entrepreneurship class, And the effect of entrepreneurship on entrepreneurial intention. The data were collected and empirical analysis was conducted to compare the difference between the two groups. The results of this study are as follows: First, out of the motivation factors of entrepreneurs, entrepreneurship education, achievement desire, human network, self - esteem, etc. We can confirm that the motivation of entrepreneurs is recognized more greatly. Second, the entrepreneurship factor was not significantly different from the perception between experiential entrepreneurship lecture and theoretical entrepreneurship learner. Third, experiential entrepreneurship learner perceived more willingness to start business than theoretical entrepreneurship learner. Finally, among the entrepreneurship motivation factors, among the entrepreneurship education, achievement desire and entrepreneurship factor, the risk sensitivity affects the entrepreneurial will. This study suggests that the direction of entrepreneurial education focused on quantitative expansion and the creation of qualitative effects of entrepreneurship education are needed. In the future, it will provide policy implications for revitalizing experiential entrepreneurship education In addition, it can contribute to the diffusion of research on the effect of entrepreneurship education.

• Journal of Korean Society of Occupational and Environmental Hygiene
• /
• v.34 no.1
• /
• pp.77-84
• /
• 2024

Objectives: Interventions promoting physical exercise and healthy habits in workplaces have been shown to be effective in reducing risk factors for metabolic syndrome. This study was conducted to examine the effects of an individualized conditioning exercise program of IT company office workers with or at higher risk of metabolic syndrome. Methods: A total of 444 IT company office workers with or at higher risk of metabolic syndrome participated in a 3-month conditioning exercise program. Body composition data using bioelectrical impedance analysis and cardiopulmonary data using cardiopulmonary exercise testing from 53 individuals (mean age: 34.8 ± 7.1 years, sex : 21% female, height : 170.4 ± 6.8 cm, weight : 75.2±12.2 kg, body mass index : 25.8±3.3 kg/m²) who have successfully completed pre-test, intervention, and post-test were analyzed. The 12 weeks intervention encompassed: (1) health counseling (2) supervised exercise(endurance-based, aerobic exercise, or circuit training once a week for 50 minutes at heart rate reserve(HRR) of 77-95%) (3) self-directed exercise and biweekly health screening checks. Results: The results indicated a significant decrease in body weight, body fat mass and body mass index, respectively. Moreover, VO₂peak, AT VO₂ and AT Time significantly improved, respectively. Resting blood pressure(SBP/DBP) showed positive changes but were not statistically significant. We observed the correlation between characteristics of participants and rate of changes in cardiopulmonary outcomes of participants, there are no significant correlation. These results indicate positive changes in body composition and cardiorespiratory fitness parameters following individualized conditioning exercise program. Conclusions: Individualized workplace exercise program for preventing metabolic syndrome can lead to improvements in body composition and cardiorespiratory fitness.

• Journal of Biomedical Engineering Research
• /
• v.38 no.6
• /
• pp.313-320
• /
• 2017

Myocardial infarction is a disease caused by stenosis of the coronary arteries. The high risk of sudden cardiac death due to myocardial infarction has triggered related researches that have been actively studied so far. However, these studies focused on the clinical results, which are mainly based on observations of symptoms due to infarction through electrocardiograms. Therefore, in this study, we tried to analyze the behavior of heart according to the position and volume of infarction lesion through the computer simulation study using three dimensional ventricular models. In order to implement infarction, commercial software was used to simulate cell necrosis due to blockage of a specific coronary. In addition, the conduction block due to infarction was mimicked by reducing the electrical conduction in the infarcted area, which was 100 times less than the electrical conduction of the whole ventricular lattice implemented by the finite element analysis method. Thus, this study classified the infarcted cases into the upper, middle, lower, and apex according to lattice data of eight different infraction areas. In other words, we assumed that myocardial infarction would have inherent electro-dynamic characteristics depending on the location and extent, and analyzed the ventricular electromechanical responses for infarction lesions using a three dimensional cardiac physiome model. The results showed that the volume of infarction did not directly affect the cardiac responses, but the location of the infarction lesions could influence the ventricular pumping efficiency. These suggest that the occlusion of specific coronary arteries may have a fatal effect on the decline in ventricular performance. In conclusion, although location of myocardial infarction lesions is considered to be an important variable to be considered clinically rather than lesion size, quantitative predictions should be made more in the future considering physiological factors such as lesion location and direction of myocardial fiber at that location.