• Title/Summary/Keyword: In(III)

Search Result 13,123, Processing Time 0.045 seconds

Topic Modeling of Profit Adjustment Research Trend in Korean Accounting (텍스트 마이닝을 이용한 이익조정 연구동향 토픽모델링)

  • Kim, JiYeon;Na, HongSeok;Park, Kyung Hwan
    • Journal of Digital Convergence
    • /
    • v.19 no.1
    • /
    • pp.125-139
    • /
    • 2021
  • This study identifies the trend of Korean accounting researches on profit adjustment. We analyzed the abstract of accounting research articles published in Korean Citation Index (KCI) by using text mining technique. Among papers whose themes were profit adjustment, topics were divided into 4 parts: (i) Auditing and audit reports, (ii) corporate taxes and debt ratios, (iii) general management strategy of companies, and (iv) financial statements and accounting principles. Unlike the prediction that financial statements and accounting principles would be the main topic, auditing was analyzed as the most studied area. We analyzed topic trends based on the number of papers by topic, and could figure out the impact of K-IFRS introduction on profit adjustment research. By using Big Data method, this study enabled the division of research themes that have not been available in the past studies. This study enables the policy makers and business managers to learn about additional considerations in addition to accounting principles related to profit adjustment.

A Delphi Study for Constructing a Suicide Prevention Protocol for Male Baby Boomers (베이비붐세대 남성의 자살 예방 프로토콜 구성을 위한 델파이 연구)

  • Kim, Hee-SooK;Shin, Eun-Jeong;Kim, Gab-Yeon
    • Journal of Internet of Things and Convergence
    • /
    • v.7 no.1
    • /
    • pp.43-54
    • /
    • 2021
  • Purpose: The purpose of this study was to construct a protocol for the prevention of suicide in male baby boomers. Methods: In order to construct the protocol, a three-step expert consensus process was carried out. The first step was to compose questions based on various research data. For this purpose, two professors of psychiatric mental health nursing and two advanced practitioner nurse of psychiatric mental health in the composition. The second step was to conduct the first Delphi survey on expert panelists. The survey period was from October 13, 2015 to November 1, 2015. The third stage, the second Delphi investigation was conducted from November 10 to December 4, 2015. Results: As a result of the survey, a total of 7 areas of protocol configuration items were derived. The derived items include the characteristics of male baby boomers, suicidal signs, suicide risk factors, suicide protection factors, suicide measurement tools, related organizations, and mental health promotion programs. Conclusion: This study can be used as a guideline when intervening suicide prevention of male baby boomers in community mental health centers.

Floristic Study of Algific Talus Slope (Yeotan-ri, Jeongseon-gun) in a Specific Area of Forest Biodiversity (산림생물다양성 특정지역 풍혈지(정선군 여탄리)의 관속식물상)

  • Lee, Jong-Won;Yun, Ho-Geun;Hwang, Tae Young;An, Jong Bin
    • Korean Journal of Plant Resources
    • /
    • v.35 no.2
    • /
    • pp.317-345
    • /
    • 2022
  • This study carried out a survey to utilize basic data for the conservation of northern lineage plants that are vulnerable to climate change, targeting algific talus slope of a specific forest biodiversity region in Yeotan-ri, Jeongseon-eup, Jeongseon-gun, Gangwon-do. The survey was conducted by dividing the wind hole into 625 m2 inside and 6,925 m2 outside based on the wind hole. The vascular flora were identified as 84 families, 203 genera, 296 species, 6 subs., 27 var., 2 for., and a total of 331 taxa. This was found to be about 7% of 4,724 species of vascular plants in Korea. Plants endemic to the Korean peninsula were identified as 19 taxa, including Syringa fauriei, and 11 taxa for rare plants designated by IUCN. Critically endangered grade (CR) was Paeonia obovata 1 taxa, Endangered grade (EN) was Forsythia saxatilis and Prunus choreiana 2 taxa. A total of 78 taxa were florisitc target species, and 19 taxa were classified for indicator plants in the limestone area. As for alien plants, 20 taxa such as Taraxacum officinale were identified, and the naturalization rate was 6.04% and the urbanization rate was 5.33%. Geographical plants of the study area are 2 taxa of Syringa fauriei and Syringa villosa subsp. wolfii.

A Study on Improvements of Incheon International Passenger Port Management System (인천항 국제여객부두 관리체계 개선에 관한 연구)

  • Lee, Kyong-Han;Lee, Jong-Phil;Go, Dong-Hun
    • Journal of Korea Port Economic Association
    • /
    • v.37 no.3
    • /
    • pp.35-53
    • /
    • 2021
  • Over the past 20 years, Korea's number of international passengers and freight transportation records has increased by 8.6% per year, respectively. However, despite the development of sea lanes and increased voyages, there have been constant calls for improving the inefficient management of international passenger ports. Hence, this paper presents improvements and further directions for international passenger port management. Focusing on the Incheon International passenger port as a representative case study, the main results show that the most important, urgent, possible measures for improving the port management include (i) the expansion of customs personnel and implementation of a 24-hours customs clearance system in operation, (ii) installation of buffer facilities between the ferry and ferry cargo and establishment of hinterland specialized in car ferry freight in a facility, and (iii) clear standards for cost-bearing subjects and limitation of high cost related to terminal use in institution. These results imply the need for government policy access and investment reflecting stakeholder opinions at various levels, such as operation, facilities, institution, and so forth, for efficient management of international passenger ports.

A Study on Secure Encoding for Visible Light Communication Without Performance Degradation (가시광 통신에서 성능 저하 없는 보안 인코딩 연구)

  • Kim, Minchul;Suh, Taeweon
    • KIPS Transactions on Computer and Communication Systems
    • /
    • v.11 no.1
    • /
    • pp.35-42
    • /
    • 2022
  • Visible light communication (VLC) is a method of transmitting data through LED blinking and is vulnerable to eavesdropping because the illumination affects the wide range of area. IEEE standard 802.15.7 defines On-Off Keying (OOK), Variable Pulse Position Modulation (VPPM), and Color Shift Keying (CSK) as modulation. In this paper, we propose an encryption method in VPPM for secure communication. The VPPM uses an encoding method called 4B6B where 16 different outputs are represented with 6-bit. This paper extends the number of outputs to 20, to add complexity while not violating the 4B6B generation conditions. Then each entry in the extended 4B6B table is scrambled using vigenère cipher. The probability of decrypting each 6-bit data is $\frac{1}{20}$. Eavesdropper should perform $\sum\limits_{k=1}^{n}20^k$ number of different trials to decrypt the message if the number of keys is n. The proposed method can be applied to OOK of PHY II and CSK of PHY III. We further discuss the secure encoding that can be used in OOK and CSK without performance degradation.

Risk Factors for COVID-19 Infection Among Healthcare Workers. A First Report From a Living Systematic Review and meta-Analysis

  • Dzinamarira, Tafadzwa;Nkambule, Sphamandla Josias;Hlongwa, Mbuzeleni;Mhango, Malizgani;Iradukunda, Patrick Gad;Chitungo, Itai;Dzobo, Mathias;Mapingure, Munyaradzi Paul;Chingombe, Innocent;Mashora, Moreblessing;Madziva, Roda;Herrera, Helena;Makanda, Pelagia;Atwine, James;Mbunge, Elliot;Musuka, Godfrey;Murewanhema, Grant;Ngara, Bernard
    • Safety and Health at Work
    • /
    • v.13 no.3
    • /
    • pp.263-268
    • /
    • 2022
  • Health care workers (HCWs) are more than ten times more likely to be infected with coronavirus infectious disease 2019 (COVID-19) than the general population, thus demonstrating the burden of COVID-19 among HCWs. Factors that expose HCWs to a differentially high-risk of COVID-19 acquisition are important to elucidate, enable appropriate public health interventions to mitigate against high risk and reduce adverse outcomes from the infection. We conducted a systematic review and meta-analysis to summarize and critically analyze the existing evidence on SARS-CoV-2 risk factors among HCWs. With no geographical limitation, we included studies, in any country, that reported (i) the PCR laboratory diagnosis of COVID-19 as an independent variable (ii) one or more COVID-19 risk factors among HCWs with risk estimates (relative risk, odds ratio, or hazard ratio) (iii) original, quantitative study design, and published in English or Mandarian. Our initial search resulted in 470 articles overall, however, only 10 studies met the inclusion criteria for this review. Out of the 10 studies included in the review, inadequate/lack of protective personal equipment, performing tracheal intubation, and gender were the most common risk factors of COVID-19. Based on the random effects adjusted pooled relative risk, HCWs who reported the use of protective personal equipment were 29% (95% CI: 16% to 41%) less likely to test positive for COVID-19. The study also revealed that HCWs who performed tracheal intubations were 34% (95% CI: 14% to 57%) more likely to test positive for COVID-19. Interestingly, this study showed that female HCWs are at 11% higher risk (RR 1.11 95% CI 1.01-1.21) of COVID-19 than their male counterparts. This article presents initial findings from a living systematic review and meta-analysis, therefore, did not yield many studies; however, it revealed a significant insight into better understanding COVID-19 risk factors among HCWs; insights important for devising preventive strategies that protect them from this infection.

Reconceptualization of Catechesis for Forming Holistic Faith (통전적 신앙형성을 위한 교리교육의 재개념화)

  • Jang, Shin-Geun
    • Journal of Christian Education in Korea
    • /
    • v.68
    • /
    • pp.175-216
    • /
    • 2021
  • This essay aims to seek an alternative model of catechesis, as this form of education faces various challenges from the Korean Church especially during COVID-19 pandemic. For a long time, catechesis in the Korean Church narrowly focused on the act of producing Christians who would be loyal to the local church, rather than focusing on nurturing members loyal to Christ, an issue that has been problematized in recent publications on catechesis. Thus, the loss of social trust in the Korean Church and the decline of its public image exemplify how this type of catechesis as disciple-making for local church's benefit, mostly nurtures a vertical dimension of faith. The current teaching and learning method mostly employs a unilateral transfer of doctrine from the teacher to the learner and emphasizes the memorization of doctrine. This type of instruction renders the catechesis as the most lackluster and outdated form of Christian education. This essay aims to reconceptualize the traditional model of catechesis. This essay first critically evaluates current situations of catechesis and presents several alternative meanings on the concept of doctrine. Then it explores the theories of catechesis through different models posed by Christian educators such as John Westerhoff III and Richard Osmer. The final section is devoted to presenting an alternative form of catechesis that focuses on seeking holistic faith.

Development of Korean NOVA Food Classification and Estimation of Ultra-Processed Food Intake Among Adults: Using 2018 Korea National Health and Nutrition Examination Survey (한국형 NOVA 식품분류체계의 개발 및 한국 성인의 초가공식품 섭취량 추정: 2018년 국민건강영양조사 자료를 활용하여)

  • Hae Jin, Park;Sohyun, Park;Jee Young, Kim
    • Korean Journal of Community Nutrition
    • /
    • v.27 no.6
    • /
    • pp.455-467
    • /
    • 2022
  • Objectives: In this study, we suggest a Korean NOVA food classification that can be applied to food consumption among Korean. Based on this suggestion, the nutritional intake of Korean adults from ultra-processed foods (UPFs) was estimated. Methods: Korean commercial food was categorized based on the NOVA food classification criteria through the Korea Food Code and expert meetings. Then, the nutrient intake status of 6,991 participants in the 2018 National Health and Nutrition Examination Survey was analyzed according to the food processing level. Then, 4,152 adult participants (age 19-65) were divided into quartiles on the basis of their intake of UPFs, and the nutrient intakes from UPFs were compared. Results: Korean NOVA Food Classification defines with priority Group I (Unprocessed/ Minimally processed foods) and Group II (Processed culinary ingredients) foods based on the food cooking or consumption. Then, Group III (Processed foods) and Group IV (UPFs) are classified according to whether the characteristics of the raw materials used are maintained or whether the food was consumed before the 1970s. Our analysis results showed that most of the calories in the diet were consumed by Group I (52.7%), followed by Group IV (29.3%). After categorization of the adult participants into four groups according to their energy consumption from UPFs, we found that the highest consumption group (Q4) was younger and had higher percentage of men than women. The comparative analysis of the consumption of ultra-processed foods by Korean adults revealed that participants of a younger age and men consumed higher energy from UPFs than older participants and women, respectively (P < 0.01). Furthermore, the larger intake of UPFs was associated with an increasing trend for a higher intake of energy, sugar, saturated fat (P for trend < 0.001), total fat (P for trend = 0.021), and sodium (P for trend = 0.005), whereas the intake of carbohydrate, protein, and dietary fiber had a decreasing trend (P for trend < 0.001). Conclusions: With the current increase in the consumption of processed and ultra-processed foods, it is important to carefully consider not only nutrient intake but also the level of food processing.

Updates of Evidence-Based Nursing Practice Guideline for Prevention of Venous Thromboembolism (근거기반 정맥혈전색전증 예방 간호실무지침 개정)

  • Cho, Yong Ae;Eun, Young;Lee, Seon Heui;Jeon, Mi Yang;Jung, Jin Hee;Han, Min Young;Kim, Nari;Huh, Jin Hyung
    • Journal of Korean Clinical Nursing Research
    • /
    • v.29 no.1
    • /
    • pp.24-41
    • /
    • 2023
  • Purpose: This study aimed to update the previously published nursing practice guideline for prevention of venous thromboembolism (VTE). Methods: The guideline was updated according to the manuals developed by National Institute for Health and Care Excellence (NICE) and Scottish Intercollegiate Guidelines Network (SIGN), and a Handbook for Clinical Practice Guideline Developer Version 10. Results: The updated nursing practice guideline for prevention of VTE was consisted of 16 domains, 46 subdomains, and 216 recommendations. The recommendations in each domain were: 4 general issues, 8 assessment of risk and bleeding factors, 5 interventions for prevention of VTE, 18 mechanical interventions, 36 pharmacological interventions, 36 VTE prevention starategies for medical patients, 25 for cancer patients, 13 for pregnancy, 8 for surgical patients, 7 for thoractic and cardiac surgery, 16 for orthopedic surgery, 10 for cranial and spinal surgery, 5 for vascular surgery, 13 for other surgery, 3 educations and information, and 2 documentation and report. For these recommendations, the level of evidence was 32.1% for level I, 51.8% for level II, and 16.1% for level III according to the infectious diseases society of America (IDSA) rating system. A total of 112 new recommendations were developed and 49 previous recommendations were deleted. Conclusion: The updated nursing practice guideline for prevention of VTE is expected to serve as an evidence-based practice guideline for prevention of VTE in South Korea. It is recommended that this guideline will disseminate to clinical nursing settings nationwide to improve the effectiveness of prevention of VTE practice.

Effects of different types of xanthophyll extracted from marigold on pigmentation of yellow-feathered chickens

  • Yu Wei;Kun Qin;Xu Qin;Fulong Song;Xiao Xu
    • Animal Bioscience
    • /
    • v.36 no.12
    • /
    • pp.1853-1859
    • /
    • 2023
  • Objective: This study aimed to explore the effects of different types of xanthophyll extracted from marigold on the growth performance, skin color, and carcass pigmentation. Methods: A total of 192 healthy 60-day-old yellow-feathered broilers weighing an average of 1,279±81 g were randomly allocated to 4 groups, each with 6 replicates and 8 broilers. The 4 treatments were as follows: i) CON group, fed with basal diet; ii) LTN group, supplemented with lutein; iii) MDP group, supplemented with monohydroxyl pigment including dehydrated lutein, β-cryptoxanthin, and α-cryptoxanthin; iv) LTN+MDP group, supplemented with lutein and monohydroxyl pigment in proportion to 1:1. The supplementary content of LTN, MDP, and LTN+MDP was 2 g/kg. Skin color was measured after 7, 14, 21, and 28 days of feeding the dietary treatments. The breast, thigh, and abdominal fat of slaughtered chickens were stored in cold storage at 4℃ for 24 hours and then the meat color of lightness (L*), redness (a*), and yellowness (b*) values was determined. Results: The results showed that all treatments enhanced the yellow scores of subwing skin on day 14, 21, and 28 (p<0.05), and the mixture of lutein and monohydroxyl pigment promoted the yellow scores of shanks on day 14, 21, and 28 (p<0.05). The mixture of lutein and monohydroxyl pigment increased the yellow scores of beaks and all treatments enhanced the yellow of shanks on day 28 (p<0.05). In addition, all treatments improved the yellow (b*) values of breast and thigh muscle, moreover, the monohydroxyl pigment and the mixture of lutein and monohydroxyl pigment enhanced the values of redness (a*) and yellow (b*) of abdominal fat (p<0.05). Conclusion: In summary, different types of xanthophyll extracted from marigold significantly increased the yellow scores of skin color and the yellow (b*) values of carcass pigmentation. Especially, the mixture of lutein and monohydroxyl pigment was more efficient on skin color.