• Progress in Medical Physics
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• v.27 no.4
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• pp.180-188
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• 2016

Acuros XB advanced dose calculation algorithm (AXB, Varian Medical Systems, Palo Alto, CA) has been released recently and provided the advantages of speed and accuracy for dose calculation. For clinical use, it is important to investigate the dosimetric performance of AXB compared to the calculation algorithm of the previous version, Anisotropic Analytical Algorithm (AAA, Varian Medical Systems, Palo Alto, CA). Ten volumetric modulated arc therapy (VMAT) plans for each of the following cases were included: head and neck (H&N), prostate, spine, and lung. The spine and lung cases were treated with stereotactic body radiation therapy (SBRT) technique. For all cases, the dose distributions were calculated using AAA and two dose reporting modes in AXB (dose-to-water, $AXB_w$, and dose-to-medium, $AXB_m$) with same plan parameters. For dosimetric evaluation, the dose-volumetric parameters were calculated for each planning target volume (PTV) and interested normal organs. The differences between AAA and AXB were statistically calculated with paired t-test. As a general trend, $AXB_w$ and $AXB_m$ showed dose underestimation as compared with AAA, which did not exceed within -3.5% and -4.5%, respectively. The maximum dose of PTV calculated by $AXB_w$ and $AXB_m$ was tended to be overestimated with the relative dose difference ranged from 1.6% to 4.6% for all cases. The absolute mean values of the relative dose differences were $1.1{\pm}1.2%$ and $2.0{\pm}1.2%$ when comparing between AAA and $AXB_w$, and AAA and $AXB_m$, respectively. For almost dose-volumetric parameters of PTV, the relative dose differences are statistically significant while there are no statistical significance for normal tissues. Both $AXB_w$ and $AXB_m$ was tended to underestimate dose for PTV and normal tissues compared to AAA. For analyzing two dose reporting modes in AXB, the dose distribution calculated by $AXB_w$ was similar to those of AAA when comparing the dose distributions between AAA and $AXB_m$.

• Journal of Navigation and Port Research
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• v.45 no.3
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• pp.173-180
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• 2021

Although accounting is one of the core fields of corporate management, few studies have reported accounting phenomena involving shipping companies. In addition, although financial reporting is very important to shipping companies that use several financial tools such as ship finance and financial lease, it is difficult to identify studies investigating shipping companies' financial reporting, especially their earnings management. The purpose of this study is to analyze accrual earnings management behavior of shipping companies. Companies with high debt ratios and net losses are known to have incentives for earnings management. Due to the nature of the industry, shipping companies have a high debt ratio and often report net losses. Accordingly, shipping companies are expected to engage in substantial earnings management. Based on the analysis of KOSP I companies listed on the Korea Exchange from 2001 to 2020, it was found that shipping companies are engaged in higher levels of earnings management than non-shipping companies. Discretionary accrual was used as a proxy variable for earnings management. Discretionary accrual was measured using the modified Jones model of Dechow et al. (1995) and the performance matched model of Kothari et al.(2005). In this study, significant results were derived by comparatively analyzing the earnings management practices, which is one of the major accounting behaviors of shipping and non-shipping companies. Stakeholders such as external auditors, investors, financial institutions, analysts, and government authorities need to be aware of the earnings management behavior of listed shipping companies during their external audit, financial analysis, and supervision. Finally, listed shipping companies must conduct stricter accounting based on accounting principles.

• Therapeutic Science for Rehabilitation
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• v.11 no.3
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• pp.7-22
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• 2022

Objectives : This study was a systematic review of tongue movements in stroke patients with dysphagia. This study aimed to provide a basis for verifying the effects of tongue movement and identifying the tendency of tongue movement. Methods : A systematic review was conducted using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses checklist and flow chart. PubMed, MEDLINE, CINAHL, RISS, and e-articles databases were searched. A total of six documents were investigated, and the PEDro scale was used to evaluate the quality of the papers. Results : Three intervention methods were included in the six papers analyzed. Regarding the type of tongue exercise, three TPRT (Tongue to Palate Resistance Trainings) and two TSAT (Tongue Strength and Accuracy Training) were mediated through the IOPI (Iowa Oral Performance Instrument), and only one study applied TSE (Tongue Stretching Exercise). The treatment effects for each intervention implemented in the literature were confirmed to be effective. However, generalizability of findings is difficult because of the small sample size. Further, no significant difference was found between the experimental and control groups. Conclusions : This study can help occupational therapists provide efficient swallowing rehabilitation treatment by applying tongue exercises to stroke patients with dysphagia. More research should be conducted to determine the effects of tongue exercise.

• Journal of the Korean Society of Radiology
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• v.83 no.4
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• pp.876-886
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• 2022

Purpose To evaluate the performance of MicroPure US imaging to detect and characterize microcalcifications. Materials and Methods A total of 171 lesions with suspicious microcalcifications seen on mammography and B-mode US were included and simultaneously evaluated using MicroPure US imaging. The size of microcalcifications was divided into small (punctate, amorphous, fine pleomorphic, and fine linear) and large (coarse heterogeneous), and the extent was divided into narrow (grouped) and wide (others). MicroPure US imaging visibility was divided into four types based on the number of microcalcifications on the two images: B > M (more on B-mode), B = M (similar), B < M (more on MicroPure), and negative. Triple pairwise comparison was used to evaluate the imaging features according to the MicroPure US imaging visibility. Results Among the 171 lesions examined, 157 lesions (91.8%) were detected by MicroPure US imaging. The proportion of Breast Imaging Reporting and Data System (BI-RADS) category 4A was significantly higher in the MicroPure positive group, and that of category 4B was significantly higher in the MicroPure negative group (p = 0.035). The other imaging features did not differ. Among the positive MicroPure subgroups, all features showed no significant difference. Conclusion MicroPure US imaging demonstrated 91.8% positivity in detecting microcalcifications on B-mode US. MicroPure US imaging visibility correlated with the BI-RADS category of microcalcifications.

• KIPS Transactions on Software and Data Engineering
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• v.5 no.5
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• pp.203-208
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• 2016

Information system audit is the requirement to configure the information system successfully. However, there is a problem with reduction of efficiency in the audit work when the system capacity is growing up. In the subsidiary field of information system audit, there is the same problem. In this paper, we will focus on the database audit, and implement an SQL audit tool in order to improve the performance of a database. During the designing phase of the SQL audit tool which aim to improve the performance of a database, we have analyzed the requirements of SQL audit work. Based on the aforementioned them, the process of the SQL audit tool has been designed with SQL audit features in accordance with information audit process. During the implementation phase, we have implemented 3 main function modules according to the output of the design phase. The main modules we implemented are the audit job definition module, audit job executing module and result reporting module. With the implemented tool, it applied to an Electric Power Corporation project in China and compared with other tools that are able to use SQL audit. In this paper, the implemented SQL audit tool is able to perform the general SQL audit work and to reduce the cost of the audit work for database performance and to raise the accuracy of result and to apply the extended inspection rule which need to use SQL parsing.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.18 no.2
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• pp.600-608
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• 2017

This study analyzed the management index, debt ratio, and business performance of livestock agricultural farming corporations since the Korea international financial reporting standards (K-IFRS) was introduced in 2011. In addition, this study was based on credible accounting reports by the financial supervisory service's DART (data analysis, retrieval and transfer) system. First, after analyzing the key management index, the results showed that the current ratio, debt ratio, and current liabilities ratio decreased and the ratio of the owners increased on the safety index. Regarding the profitability index, the ROA (return on total assets), ROE (return on equity), and ROS (return on sales) increased slightly in 2014 compared to 2013. The overall growth and external growth on the growth index have not increased. Second, an analysis of the debt ratio and business performance, the debt ratio has a negative effect on the ROA and ROS. These results show that the use of debt of livestock agricultural farming corporations contributes to the external growth but it has a negative effect on business performance. These results show that management should consider solutions for the increase in sales to achieve cost reductions. In addition, the debt ratio should be reduced and solutions for an increase in revenue are needed to reduce management expenses, such as propagation of technical development.

• Journal of Home Health Care Nursing
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• v.4
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• pp.30-40
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• 1997

The change in health care environment increases the importance of Visiting Nursing Services Program. It has been performed by nurses of district health centers in Seoul since 1991. The Achievement of Visiting Nursing Services Program will be dependent upon their activities. The purpose of this study was to identify the Performance of Visiting Nurses and Job satisfaction of district health centers in Seoul. Therefore, it was to provide the fundamental data development of Visiting Nursing Services Program. The subjects were 214 Visiting Nurses of district health centers in Seoul. The data was collected by self reporting questionnaire from April 15 to April 30, 1997. Their performances and various supportive factors were measured with the instruments developed by the researcher. Job satisfaction were also measured by the instrument developed by Slavitt et al. (1978) was used. The data were, analyzed by Cronbach Alpha, mean, standard deviation, percentage, t -test, ANOVA Duncan test, Correlation Coefficient, and Stepwise Multiple Regression with SAS program. The results of this study were as follows: 1. The average of budget of Visiting Nursing Services Program of district health centers was 0.9% and the average of visiting nursing services personnel of district health centers was 10.1%. 2. With regard to the job satisfaction of Visiting Nurses the mean score was 2.92 out of 5. While the level of Job prestige / status presented as a mean score of 3.48 which was the largest among the 7 components of job satisfaction, the level of administration was the lowest showing 2.57 scores respectively. There were significant differences in the job satisfaction by age, working career of health centers(p<0.01, 0.001). 3. The average of the performance level of Visiting Nurses variables was 2.29; The variable with highest degree of performance was the teaching & consultation, establishment of performance plan, whereas the on with the lowest degree was the directive nursing services. The significant difference was found in performance level according to age, structure type of visiting nursing services, working career of health centers and working career of visiting nursing services(p<0.05). 4. With regard to the perception of the performance expertise by the Visiting Nurses the mean score was 2.37 : The variable with highest degree of performance expertise was the teaching & consultation, establishment of performance plan, whereas the on with the lowest degree was management of home-environment. The significant difference was found in performance expertise according to working career outside of health centers(p<0.05). 5. With regard to the perception of the performance necessity by the Visiting Nurses the mean was 2. 40 : the variable with highest degree of performance necessity was the teaching & consultation, establishment of performance plan, whereas the on with the lowest degree was directive nursing services. The significant difference was found in performance necessity according to working career of visiting nursing services(p<0.05). 6. A positive correlation was found between job satisfaction and performance level(r=.3731, P<0.001). Also, a weak positive correlation was found between the components of job satisfaction and performance level. 7. Stepwise multiple regression analysis revealed that the most powerful predictor was the variance of job satisfaction(R=.3557, $R^2$=.1265). Structure type of visiting nursing services and working career of visiting nursing services accounted for 19.0% of the variance in performance level in nurses. In conclusion, Job satisfaction, Structure type of visiting nursing services and Working career of visiting nursing services variables had influenced on performance level in health centers. Further research is required to confirm these findings.

• Journal of Digital Convergence
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• v.16 no.4
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• pp.11-22
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• 2018

The Social Economy including social enterprise is solving various social problems of our society by innovative business Nevertheless, social economic companies have limited investment ingrowth due to insufficient capital. There are various attempts to solve the limit of capital investment by social finance. Social iImpact bonds that introduced performance-based compensation into financial system is recognized as a new means of procuring that capital lacks. 89 social impact bonds were issued in 19 countries around the world. )f the 22 social impact bonds reporting performance, 21 bonds report positive performance. The twelve bonds paid incentives to investors. It can be said that the government provides incentives to review the issuance of social impact bonds at the government level, which is difficult to expand the social welfare budget. This study confirmed the performance of the social impact bonds and confirmed the possibility of introducing it in korea. There is a limit to continuously increasing the government's social expenditure to meet demand. Therefore, in order to support the growth of social economy based on private investment, the issuing of social impact bonds should create a virtuous circle of social financial market.

• Korean Journal of Construction Engineering and Management
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• v.19 no.1
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• pp.65-73
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• 2018

Since unfair trading practices between participants in construction project are common, the government has enforced several policies and systems to prevent or minimize the unfair trading practices in construction industry. However, not much attention has been paid to figure out which policies or acts are working or not. This paper analyzed the effectiveness of the policies and acts which are being implemented to prevent unfair trading practices and provided several suggestions to improve the performance of those acts. Survey was conducted to industry experts to collect data regarding their perceptions on those policies and acts. Then the effectiveness of the policies and acts were analyzed in terms of their importance and performance through IPA (Importance-Performance Analysis) based on the survey result. It was found through IPA that execution related acts such as investigation, exposure, and punishment for unfair trading practice have shown low effectiveness in entire construction process and dispute arbitration and mediation related center operated by authority showed low performance too. To improve the effectiveness of those acts, dispute arbitration system improvement, investigation & reporting system consolidation and enhancement practical binding force of punishment and penalty were suggested. Most of all, rules and culture for fair trading should become more established in construction industry by preventing conflict among participants through active communication.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.9 no.3
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• pp.129-138
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• 2014

After global economic crisis, China has become one of the two pillars in the global economies and the country contributing to the Korean economy. Nevertheless, the research on Chinese financial market, particularly capital market, is rare to date. This study examined the growth enterprise market that emergedat the Shenzhen stock exchange and made comparative analysis on before and after listing for the Chinese small and medium sized firms and venture firms. The listing requirements at the Chinese growth enterprise market for the technologically innovative venture firms and fast-growing small and medium sized firms with financing purpose were more alleviated than the main board of Shenzhen stock exchange. Moreover, the listing procedures are simplified as well. Accordingly, many Chinese enterprises tend to list and the competition for listing is also intense. In particular, with the 36 initially listed firms at growth enterprise market as the research target, the investigation for the business performance before and after listing reveals that the three indexes including return on common equity, debt ratio and operating profit growth rate dropped dramatically for most all the firms. That is, the profitability and growth for the venture firms and small and medium sized firms listed on the Chinese growth enterprise market decreased rapidly after going public, only the stability improved due to the great financing. Taking a step forward, this phenomenon may result from the exaggerated reporting for the business performance before listing with the purpose of going public by the venture firms and small and medium sized firms. Thus, Chinese Securities Regulatory Commission should strengthen the accounting evaluation standard and regulation for the listing firms before going public. In addition, strict sanctions should be imposed on the firms with fraudulent accounting to establish healthy capital market.