• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

• Radiation Oncology Journal
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• v.26 no.2
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• pp.96-103
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• 2008

Purpose: To conduct a nationwide academic hospital patterns of the practice status and principles of radiotherapy for prostate cancer. The survey will help develop the framework of a database of Korean in Patterns of Case Study. Materials and Methods: A questionnaire about radiation treatment status and principles was sent to radiation oncologists in charge of prostate cancer treatment at thirteen academic hospitals in Korea. The data was analyzed to find treatment principles among the radiation oncologists when treating prostate cancer. Results: The number of patients with prostate cancer and treated with radiation ranged from 60 to 150 per academic hospital in Seoul City and 10 to 15 outside of Seoul City in 2006. The primary diagnostic methods of prostate cancer included the ultrasound guided biopsy on 6 to 12 prostate sites(mean=9), followed by magnetic resonance imaging and a whole body bone scan. Internal and external immobilizations were used in 61.5% and 76.9%, respectively, with diverse radiation targets. Whole pelvis radiation therapy(dose ranging from 45.0 to 50.4 Gy) was performed in 76.9%, followed by the irradiation of seminal vesicles($54.0{\sim}73.8$ Gy) in 92.3%. The definitive radiotherapy doses were increased as a function of risk group, but the range of radiation doses was wide(60.0 to 78.5 Gy). Intensity modulated radiation therapy using doses greater than 70 Gy, were performed in 53.8% of academic hospitals. In addition, the simultaneous intra-factional boost(SIB) technique was used in three hospitals; however, the target volume and radiation dose were diverse. Radiation therapy to biochemical recurrence after a radical prostatectomy was performed in 84.6%; however, the radiation dose was variable and the radiation field ranged from whole pelvis to prostate bed. Conclusion: The results of this study suggest that a nationwide Korean Patterns of Care Study is necessary for the recommendation of radiation therapy guidelines of prostate cancer.

• Journal of the East Asian Society of Dietary Life
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• v.24 no.6
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• pp.748-758
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• 2014

This study aimed to investigate consumption status of cooked rice with different grains as well as examine related factors of Koreans. Based on the Korea National Health and Nutrition Examination Survey of the second year (2011) in the fifth stage, we extracted data on 7,190 people aged 1 year and higher who consumed cooked rice with one or more grains and legumes for at least one meal per day. A total of 15,250 meals were analyzed. Approximately 67.6% of subjects consumed cooked rice with different grains for more than one meal. Age was the strongest influencing factor for consuming cooked rice with different grains. Compared with people in their 40s, those aged 19~29 and in their 30s showed lower probabilities (0.5 and 0.6, respectively) of intake of cooked rice with different grains, whereas those in their 50s and 60s showed relatively higher probabilities (1.9 and 5.0, respectively). The intake ratio of cooked rice with different grains was higher in subjects who were females (64.5%), aged 1~18, over 50s, and residing in a metropolis (62.0%). Breakfast (69.6%) showed a higher intake ratio of cooked rice with different grains compared to lunch (49.1%) and dinner (57.9%). Intake of cooked rice with different grains was highest at home (71.2%), whereas it was lowest in restaurants (11.2%). The findings of the current study may be useful in planning dietary guidelines for intake of cooked rice with different grains.

• Journal of agricultural medicine and community health
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• v.36 no.1
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• pp.36-46
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• 2011

Objectives: To investigate the experience and competence of physicians providing emergency medical services at public health sub-centers on remote Korean islands. Methods: This study enrolled 79 doctors who work at public health sub-centers on remote Korean islands. Data were collected in December 2009 via self-administered e-mail questionnaires. The response rate was 44.3%. Results: Emergent situations occurred at most (58.68%) of the public health sub-centers that were surveyed in December 2009. An average of 1.92 cases required treatment by public health physicians. Only 20.25% of the physicians were specialists in emergency medicine, while the remainder were general practitioners (GPs) without clinical experience as emergency doctors. We also found that the physicians we surveyed had insufficient knowledge of emergency medical care. At some health centers only one doctor was available, and there was no medical team in holiday, although most of the physicians indicated that the ideal number of doctors per center was two or three. In cases of emergency, patients were often sent to the mainland by ship without receiving first-aid treatment. The public health sub-centers lacked the necessary medical equipment to save lives in emergencies and lacked escort systems for emergency patients. Conclusions: The Korean government should address the importance of providing emergency care in remote areas. Health administrators should provide suitable manpower, medical equipment, guidelines for emergency medicine, and education for public health physicians on remote islands.

• Journal of the korean academy of Pediatric Dentistry
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• v.39 no.2
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• pp.206-225
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• 2012

General status of pediatric dentistry in Korea is to conduct vigorous academic activities and specialized medical care centering the Korean Association of Pediatric Dentistry (KAPD) that has about 1,000 pediatric dentists as members, pediatric dentistry departments of 11 Colleges of Dentistry, numbers of pediatric dentistry training institutions and private clinics specialized in children. From 1996, the accredited pediatric dentists were produced by the KAPD and from 2008, the state began to produce the accredited pediatric dentists. Since then, doctors with expertise in pediatric care had opened private clinics in addition to the university hospitals, it became the basis of a momentum to deepen the specialty of pediatric dentistry. The Dentistry community of Korea is going through rapid and profound changes recently, and the underlying reasons for such changes can be classified largely into a few categories: (1) Decreasing population and structural changes in population (2) Increase in numbers of dentists, (3) Changes in the pattern of dental diseases and (4) Changes in medical environment. In Korea, the children population in the age range of 0 ~ 14 years old had been decreased by 2 million in 2010 compared to that of 2000 due to reduction of birth rate. The current population of children in the age range of 0 ~ 4 years old in 2010 takes up 16.2% of the total population, but it is estimated that such percentage would decrease to 8.0% by 2050. Such percentage is largely behind the estimated mean global population of 19.6% by 2050. On the other hand, the number of dentists had been largely increased from 18,000 in 2000 to 25,000 in 2010. And it is estimated that the number will be increased to 41,000 by 2030. In addition, the specialized personnel of Pediatric dentistry had been shown as increased by 2.5 times during past 10 years. For the changes in the pattern of dental diseases, including dental caries, each df rate of 5 years old children and 12 years old children had been decreased by 21.9% and 16.7% respectively in 2010 compared to 2000. Each df Index also had been decreased by 2.5 teeth and 1.2 teeth respectively. The medical expenditure of Korea is less than that of OECD and more specifically, the expenditure from the National Health Plan is less than OECD but the expenditure covered by households is larger than OECD. These facts indicate that it is considered as requiring the coverage of the national health plan to be reinforced more in the future and as such reinforcement needs continuous promotion. In medical examination pattern of Pediatric dentistry, the preventive and corrective treatment were increased whereas the restorative treatment was decreased. It is considered that such change is caused from decrease of dental caries from activation of the prevention project at national level. For the restorative treatment, the restorations in use of dental amalgam, pre-existing gold crowning and endodontic treatment had been decreased in their proportion while the restorative treatment in use of composite resin had been increased. It is considered that such changes is caused by the change of demands from patients and family or guardians as they desired more aesthetic improvement along with socio-economic growth of Korean society. Due to such changes in dentistry, the pediatric dentistry in Korea also attempts to have changes in the patterns of medical examination as follows; It tends to implement early stage treatment through early diagnosis utilizing various diagnostic tools such as FOTI or QLF. The early stage dental caries so called white spot had been included in the subjects for dental care or management and in order to do so, the medical care guidelines essentially accompanied with remineralization treatment as well as minimally invasive treatment is being generalized gradually. Also, centering the Pediatric dentists, the importance of caries risk assessment is being recognized, in addition that the management of dental caries is being changed from surgical approach to internal medicinal approach. Recently, efforts began to emerge in order to increase the target patients to be managed by dentists and to expand the application scope of Pediatric dentistry along with through such changes. The interest and activities of Pediatric dentists which had been limited to the medical examination room so far, is now being expanded externally, as they put efforts for participating in the preventive policy making process of the community or the state, and to support the political theories. And also opinions are being collected into the direction that the future- oriented strategic political tasks shall be selected and researches as well as presentations on the theoretical rationale of such tasks at the association level.

• Journal of the Korean Institute of Traditional Landscape Architecture
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• v.30 no.1
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• pp.66-75
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• 2012

The Seoul Metropolitan Government selected the sign designs of cultural heritages through a public prize contest from a public design perspective and applied the selected design format to the signs of the cultural assets that were designated by the central and Seoul governments and located in Seoul Metropolitan area in 2008. For the purpose of monitoring the result, this study analyzed the installation state of the signs of Seoul tangible cultural properties located in Jongno-gu. The scope of the analysis of this study was expanded to cover the surrounding areas of cultural heritages in order to review the arrangement and design of such signs. The result of this study can be summarized as follows; firstly, not only the flow of travelers' movement but also the direction of sight, their locations in relation to the surrounding facilities or other installations and the integration with similar signs or notices were necessary to be considered in the arrangement of the signs; secondly, the current sings had low quality in terms of durability and readability and seemed utterly distance from the cultural assets indicated by the signs because they were finished with tempered glass; thirdly, the size, shape and materials of the signs were not harmonized with their surrounding areas as only one design was used in the entire cultural property sites without considering such natural or artificial backgrounds of individual signs as rocks, plants, walls or buildings. When selecting the design format of the signs of individual cultural properties that are located dispersively as Seoul tangible cultural properties, it is recommended to determine a group of most representative designs based on natural, man-made and cultural landscape rather than one unified design format and to use a unique well-matched sign for each cultural property. For this reason, this study selected alternative exemplary design models and proposed the type of signs appropriate for each cultural site.

• The Sea:JOURNAL OF THE KOREAN SOCIETY OF OCEANOGRAPHY
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• v.23 no.2
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• pp.76-90
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• 2018

To determine the distribution of mercury (Hg) in the coastal surface sediments around the Korean peninsula, the baseline concentration of Hg was estimated, the extent of contamination was assessed, and the factors controlling the distribution were discussed. The concentrations of Hg in surface sediments were significantly high in Jinhae-Masan Bay in the South Sea, Ulsan-Onsan Bay and Yeongil Bay in the East Sea, but Hg in other sediments showed a similar distribution to Cs and relatively very low concentration between 0.21 and $39.5{\mu}g/kg$ ($13.6{\pm}7.80{\mu}g/kg$). Compared to the sediment quality guidelines in Korea, 8 % of the surface sediments (n=282) analyzed in this study exceeded the values of the threshold effects level (TEL), and six sediments collected around Onsan Port were higher than the value of the probable effects level (PEL). The contamination levels of Hg were assessed by the enrichment factors using the baseline concentration (2.06Cs+1.75) based on the residual analysis from the linear regression line for Cs, and further, factors controlling the distribution of Hg were discussed by the comparison with geochemical substances depending upon the Hg enrichment level. Hg concentrations were correlated well with Cs concentration in the range of less than 1.69 of EF implying grain size control, while in the range of 1.69 and 4.03 Hg concentrations were correlated well with Fe oxyhyroxide and organic carbon contents, which indicates Hg was enriched by superior sorption capability. On the meanwhile, samples with higher EFs (4.03 to 74.9) showed fairly positive correlations with other metals (Cu, Zn, Pb) rather than geochemical substances. For samples in Youngil Bay and Ulsan-Onsan Bay (n=30), Hg concentrations were correlated only with other metals rather than geochemical substances implying simultaneous supply of metal particles from metal refineries. But samples at Gosung, Sokcho and Uljin coast were correlated well with organic carbon even though they had high EFs. In addition, samples in Jinhae-Masan Bay with high contents of S were enriched by relatively high sulfide formation.

• The Korean Society of Law and Medicine
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• v.21 no.2
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• pp.209-244
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• 2020

TMS and tDCS are non-invasive devices that treat the diseases of patients or individual users, and manage or improve their health by applying stimulation to a brain through magnetism and electricity. The effect and safety of these devices have proved to be valid in several diseases, but research in this area is still much going on. Despite increasing cases of their application, legislations directly regulating TMS and tDCS are hard to find. Legal regulation regarding TMS and tDCS in the United States, Germany and Japan reveals that while TMS has been approved as a medical device with a moderate risk, tDCS has not yet earned approval as a medical device. However, the recent FDA guidance, European MDR changes, recalls in the US, and relevant legal provisions of Germany and Japan, as well as recommendations from expert groups all show signs of tDCS growing closer to getting approved as a medical device. Of course, safety and efficacy of tDCS can still be regulated as a general product instead of as a medical device. Considering multiple potential impacts on a human brain, however, the need for independent regulation is urgent. South Korea also lacks legal provisions explicitly regulating TMS and tDCS, but they fall into the category of the grade 3 medical devices according to the notifications of the Korean Ministry of Food and Drug Safety. And safety and efficacy of TMS are to be evaluated in compliance with the US FDA guidance. But no specific guidelines exist for tDCS yet. Given that tDCS devices are used in some hospitals in reality, and also at home by individual buyers, such a regulatory gap must quickly be addressed. In a longer term, legal system needs to be in place capable of independently regulating non-invasive brain stimulating devices.

• Journal of Nutrition and Health
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• v.55 no.3
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• pp.359-375
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• 2022

Purpose: Adult Korean men belonging to the main economically active population are known to have long sedentary hours. This study was undertaken to determine the difference and relevance of sedentary hours on the nutrition, diet, and health status of adult men, and to suggest how to prevent health risk factors. Methods: Subjects (n = 1,068) were classified into 4 groups based on their sedentary hours, ranging from the first quartile (Q1) having the least hours spent sitting, to the fourth quartile (Q4) spending the longest hours. Results: Subjects belonging to Q4 had the lowest average age, the largest waist circumference, and the highest level of education. Among those engaged in economic activities, the ratio of white-collar workers was significantly higher in Q4. Accordingly, the rate of not doing high-intensity or moderate-intensity physical activity while working was also the highest in Q4. A significant difference was obtained in the drinking frequency between groups, but this was found to be associated with the average working hours rather than sedentary hours. The proportion of not doing aerobic exercise was higher with longer sitting hours. The highest diagnosis of diabetes (8.8%) was obtained in the Q4 group. Among the factors related to cardiovascular disease, only low density lipoprotein-cholesterol showed a significant difference, with Q4 being significantly higher than Q1. Considering energy and nutrient intake, vitamin B₁ and calcium intake were the lowest in the group with the longest sitting hours, as well as the least consumption of vitamin C than the recommended estimated average requirement. Conclusion: The results of this study suggest that the health and nutritional status of Korean adult men are affected by sedentary hours. This should be recognized as a health risk factor and guidelines need to be developed for sedentary lifestyle management.

• Journal of Food Hygiene and Safety
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• v.37 no.3
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• pp.181-188
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• 2022

Despite the recent increase in the consumption level of the processed meat-byproducts, the health and safety issue has consistently been raised in the processes of production, distribution and consumption. The purpose of this study is to analyze and evaluate the microbiological hazard elements in the Korean sausage, "Sundae," to present not only the safety standard of meat by-product vendors based on HACCP (Hazard Analysis Critical Control Point), but also the quality control criteria and sanitary arrangements of small manufacturers. For the study, the microbiological hazards in 24 raw materials, 7 manufacturing processes, 40 facilities and tools, 17 workplace environment, and 12 workers were analyzed. The analysis revealed the hazardous elements in the initial stages with 6.28 and 4.07 log CFU/g of total aerobic count and coliforms, respectively, detected from the porcine blood and 3.23 log CFU/g of coliforms from the porcine small intestines. The result also showed that the total aerobic counts and coliforms in the process of mixing and filling process exceeds the standards in the hygiene guidelines by Natick with the total aerobic counts of 5.23, 5.45 log CFU/g, and the coliforms of 3.25, and 3.31 log CFU/g, respectively. Although the detected total aerobic count and the coliforms in the filling and washing rooms exceeded the standards, it was found that the total aerobic count was significantly reduced by 98% after cleaning and disinfecting and no coliforms was detected in any process thereafter. In order to achieve high level of safety in the manufacturing processes of Sundae, the separation of washing and disinfection room from the other sections and the sanitation control of the workers must be preceded, along with strict monitoring in the storage and distribution processes. The study raises necessity for additional studies for the safety evaluation of the processed meat-byproducts and further researches on the validity of the critical limits.