• 산경연구논집
• /
• 제6권2호
• /
• pp.13-16
• /
• 2015

Purpose - Benford's Law is a simple and effective auditor tool that detects fraud. This paper's purpose is to audit the efficiency of Benford's law, which uses a set of strange observations, certain numbers repeated over other numbers in the data set. Research design, data, and methodology - Benford's law was applied in numerical analysis. We can say that in addition to reducing the duration of the audit, the capacities of the audit were more robust. Results - Sample auditse valuated the ability of auditors to prove fraud and expand the use of analytical procedures in planning the audit. Additionally, the use of the analyses as part of the computer's internal controls helped to further improve the effectiveness of internal controls and reinforce them. Conclusions - Benford analysis should be carried out as appropriate. In subsequent studies, it can also be examined as a tool to reveal doubtful accounts. Numerical analysis of the data and a computer are necessary. Programs for data analysis in various applications such as auditing (SAS) and (ACL) and (Case Ware) and (IDEA) are available.

• Tuberculosis and Respiratory Diseases
• /
• 제81권2호
• /
• pp.123-131
• /
• 2018

Background: Chronic obstructive pulmonary disease (COPD) may cause changes in the shape of the thoracic cage by increasing lung volume and hyperinflation. This study investigated changes in thoracic cage dimensions and related factors in patients with COPD. Methods: We enrolled 85 patients with COPD (76 males, 9 females; mean age, $70.6{\pm}7.1years$) and 30 normal controls. Thoracic cage dimensions were measured using chest computed tomography at levels 3, 6, and 9 of the thoracic spine. We measured the maximal transverse diameter, mid-sagittal anteroposterior (AP) diameter, and maximal AP diameter of the right and left hemithorax. Results: The average AP diameter was significantly greater in patients with COPD compared with normal controls ($13.1{\pm}2.8cm$ vs. $12.2{\pm}1.13cm$, respectively; p=0.001). The ratio of AP/transverse diameter of the thoracic cage was also significantly greater in patients with COPD compared with normal controls ($0.66{\pm}0.061$ vs. $0.61{\pm}0.86$; p=0.002). In COPD patients, the AP diameter of the thoracic cage was positively correlated with body mass index (BMI) and 6-minute walk test distance (r=0.395, p<0.001 and r=0.238, p=0.028) and negatively correlated with increasing age (r=-0.231, p=0.034). Multiple regression analysis revealed independent correlation only between BMI and increased ratio of AP/transverse diameter of the thoracic cage (p<0.001). Conclusion: Patients with COPD exhibited an increased AP diameter of the thoracic cage compared with normal controls. BMI was associated with increased AP diameter in these patients.

• Journal of the Korean Wood Science and Technology
• /
• 제20권2호
• /
• pp.73-80
• /
• 1992

The effect of presteaming on native oak specimens(Quercus serrata) of 2.5cm thick were investigated by measuring specific gravities, internal moisture gradients, residual extractives, and transport rates of free and bound water. The specific gravities and internal moisture gradients of the presteamed samples did not much deviate from those of the controls, but after presteaming discrepancy in moisture content between specimens lessened. The amount of residual hot-water extractives of the presteamed samples were less than those of the controls by 25%. The transport rates of bound water were determined by measuring steady-state diffusion coefficients with a vapormeter cup. After presteaming the diffusion coefficients in radial direction increased by 35%, but decreased those in the tangential direction.

• 대한한방내과학회지
• /
• 제23권1호
• /
• pp.1-4
• /
• 2002

Objective : Hyperhomocysteinemia has been proven to be an independent risk factor for stroke. The genetic mutation of methylenetetrahydrofolate reductase(MTHFR) elevates serum homocysteine level, but it still remains controversial whether the MTHFR gene mutation could be a predictor of ischemic stroke. Therefore, we studied if this genetic defect could cause ischemic stroke independently. Methods : We gathered ischemic stroke subjects and age, sex-matched controls. Age, gender, past medical history, smoking habit, serum homocysteine level, and the MTHFR genotype were recorded. General characteristics of ischemic stroke subjects were compared to the controls. We classified the stroke according to the related vessels(small and large artery infarction) and single lesion and multiple infraction. Relevant risk of the MTHFR genotype was evaluated in each stroke subtype with multiple logistic regression analysis. Results : When the controls were compared to the whole ischemic stroke, there was no specific difference except some medical histories. However, further analysis based on stroke subtypes showed important results. The small artery infarction group, multiple infraction group had significant odds ratio of the MTHFR TT genotype adjusted for age, gender, medical history and smoking habit. Conclusions : The MTHFR TT genotype is an independent risk factor for certain types of ischemic stroke, small artery infarction and multiple infarction.

• 대한한의학원전학회지
• /
• 제20권2호
• /
• pp.137-145
• /
• 2007

Pulse diagnosis that distinguishes internal injury from external injury by comparing the left and right of the chon pulse was formed in the process of Naegyoung's pulsation theory of ST9 and LU9 being assimilated into diagnostic method by taking chon pulse. The founder of school of internal injury, I Dong-won, expanded the horizon for this method to be widely used in clinical practice by especially explaining the specific application and theoretical background. According to him, pulse at ST9 which means chon pulse at the left hand, is bigger than the chon pulse at the right hand, it reflects external injury. Bigger "entrance pulse", a chon pulse at the right hand means internal injury. The reason is the left side of the body is a path for Yanggi so it controls the exterior part and the right side of the body is a path for Eumgi to descend so it controls the interior part. Internal injury develops as the spleen and stomach get injured. If the spleen and stomach is damaged essence derived from food cannot ascend to the stomach and will flow back to the lower part. As a result, fire of Eum type formed at the lower part will shoot up to the upper part and manifests external injury-like exterior syndromes. In this case, evidence distinguishing between internal and external injury is the fact that right hand pulse is bigger than the left hand. The important reason for distinguishing between internal and external injury is because when treating external injury caused by excess syndrome, pathogenic Gi should be dispelled. However, treating internal injury cased by deficiency syndrome, requires promoting the primordial Gi.

• Asian Pacific Journal of Cancer Prevention
• /
• 제16권7호
• /
• pp.2671-2674
• /
• 2015

Thyroid cancer is the most prevalent endocrine cancer and is evident in nearly 5% of thyroid nodules. The correlation between mean platelet volume (MPV) and many other cancer types has been investigated previously. However, the correlation between papillary thyroid carcinoma (PTC) and MPV has not yet been studied in detail. The aim of this study was to examine whether MPV would be a useful inflammatory marker to differentiate PTC patients from cases of benign goiter and healthy controls. Preoperative MPV levels in patients with PTC were found to be significantly higher when compared with benign goiter patients and healthy controls ((respectively, 8.05 femtoliter (fl), 7.57 fl, 7.36 fl, p=0.001). After surgical treatment of PTC patients, a significant decrease in MPV levels was seen (8.05 fl versus 7.60 fl, p=0.005). ROC analysis suggested 7.81 as the cut-off value for MPV (AUC=0.729, sensitivity 60%, specificity 80%). In conclusion, maybe changes in MPV levels can be used as an easily available biomarker for monitoring the risk of PTC in patients with thyroid nodules, enabling early diagnosis of PTC.

• Journal of Information Technology Applications and Management
• /
• 제30권5호
• /
• pp.83-105
• /
• 2023

The purpose of this study was to investigate the impact of investment fund attributes such as fund product characteristics, returns on fund investment (ROI), internal controls, and after service on fund investor behavior based on investment information technology. In addition, we also examined how customers reinvest through emotional immersion, company trust and company satisfaction of investment firms in the context of fund investment. First, empirical results show that fund product characteristics, returns on fund investment, and financial firms' internal controls and after service act as signals to fund investors to shape their reinvestment intentions. Second, while investors are generally perceived to be interested only in investment returns, this study also shows that they consider both fund product characteristics and fund investment returns, which are core attributes of funds, as well as financial firms' internal control and after service, which are non-core attributes. Third, we find that company trust is an important factor in investors' reinvestment intentions, showing that investors are more likely to reinvest in a fund if they perceive the financial firm to be trustworthy and reliable. Finally, these findings emphasize that investors consider not only tangible aspects of fund products, such as fund product characteristics and returns on fund investment, but also intangible factors, such as financial firms' internal control and after service, and trustworthiness. Taken together, another implication is that the more advanced the investment information technology of financial firms, the more trust, satisfaction, immersion, and reinvestment intentions of investors will increase.

• 대한한방내과학회지
• /
• 제29권4호
• /
• pp.1000-1010
• /
• 2008

Objective : Hypothyroidism is a syndrome characterized by symptoms such as cold intolerance, or weight gain. Because of side effects of Western medicine treatment, interest in oriental medicine has been increasing. In this study, we examined the therapeutic effects of Evodiae fructus and histological modification in hypothyroidism rat model induced by PTU(6-propyl, 2-thiouracil). Methods : After inducing hypothyroidism in the rats by PTU injections, we divided the rats into four groups, the Evodiae fructus 100 500, control, and $LT_4$ (levothyroxine) groups. After 2 weeks Evodiae fructus and $LT_4$ were administered, respectively. The weight was measured once a week. After sampling the blood for biochemical analysis to check the levels of $T_3$, $T_4$ and TSH, the thyroid tissue was removed, stained with H&E, and an image was obtained using an optical microscope. Results : Compared with normals, controls showed low $T_4$ and high TSH. The Evodiae fructus group showed a statistically meaningful $T_3$ increase to be dose related. But the levels of TSH showed no meaningful difference between the Evodiae fructus group and normals. About the biochemical tests(liver, kidney etc) and weight change, there was no meaningful difference between the Evodiae fructus group and controls. In the biopsy, the Evodiae fructus group showed thyroid tissue improvement compared to controls. Conclusions : These results show that Evodiae fructus stimulates the decreased functions of the thyroid, and also has thyroid cell protecting effects. The lab results also showed that Evodiae fructus is a safe substance that doesn't cause hepatotoxicity or nephrotoxicity. Therefore it is an effective substance in the treatment of hypothyroidism.

• Tuberculosis and Respiratory Diseases
• /
• 제79권3호
• /
• pp.165-178
• /
• 2016

Background: Although recent metagenomic approaches have characterized the distinguished microbial compositions in airways of asthmatics, these results did not reach a consensus due to the small sample size, non-standardization of specimens and medication status. We conducted a metagenomics approach by using terminal restriction fragment length polymorphism (T-RFLP) analysis of the induced whole sputum representing both the cellular and fluid phases in a relative large number of steroid $na{\ddot{i}}ve$ asthmatics. Methods: Induced whole sputum samples obtained from 36 healthy subjects and 89 steroid-$na{\ddot{i}}ve$ asthma patients were analyzed through T-RFLP analysis. Results: In contrast to previous reports about microbiota in the asthmatic airways, the diversity of microbial composition was not significantly different between the controls and asthma patients (p=0.937). In an analysis of similarities, the global R-value showed a statistically significant difference but a very low separation (0.148, p=0.002). The dissimilarity in the bacterial communities between groups was 28.74%, and operational taxonomic units (OTUs) contributing to this difference were as follows: OTU 789 (Lachnospiraceae), 517 (Comamonadaceae, Acetobacteraceae, and Chloroplast), 633 (Prevotella), 645 (Actinobacteria and Propionibacterium acnes), 607 (Lactobacillus buchneri, Lactobacillus otakiensis, Lactobacillus sunkii, and Rhodobacteraceae), and 661 (Acinetobacter, Pseudomonas, and Leptotrichiaceae), and they were significantly more prevalent in the sputum of asthma patients than in the sputum of the controls. Conclusion: Before starting anti-asthmatic treatment, the microbiota in the whole sputum of patients with asthma showed a marginal difference from the microbiota in the whole sputum of the controls.

• 대한한방내과학회지
• /
• 제39권4호
• /
• pp.637-644
• /
• 2018

Objectives: In this study, the tongue features of patients with functional dyspepsia (FD) were compared with those of healthy controls. Methods: This prospective, case-control study was conducted on patients with FD and controls recruited at a single center. After screening, the subjects were allocated to the patient or control groups (patients=42, controls=40). Tongue images were acquired using a computerized tongue image acquisition system (CTIS). An independent t-test was conducted to compare the measurements from patients and controls. Binary logistic regression was performed to determine significant differences between the two groups after adjusting for age and sex. Results: The CIE $a^*$ color value in the tongue coating area was significantly lower in the patients with FD than in the controls (p=0.001). The tongue coating ratios were also significantly higher in the FD group than in the control group (p=0.003). We found that the CIE $a^*$ color value in the tongue coating area and the tongue coating ratios were significant predictive factors in both groups, based on binary regression analysis (p=0.016, 0.044, respectively). Conclusions: This study found that FD was significantly associated with CIE $a^*$ color value in the tongue coating area and tongue coating ratios. We suggest that these factors could be used as objective indicators of FD.