• The Korean Nurse
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• v.36 no.3
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• pp.70-80
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• 1997

This study of elderly in-patient subjects' expected level of care given by family members and nurses is intended to provide foundational information for use by nurses is attending to elderly patients. The objects of the study were elderly in-patients over the age of 65 hospitalized at two General hospitals in Chonju: 102 subjects filled out the 60 question survey between December 16 and 24. 1996. The analysis process was conducted using SPSS producing percentage. mean and standard deviation. maximum and minimum values. t-test, ANOVA. and so on. The results are as follows: 1. From the general results of the survey. one can observe that statistically significant differences appeared in various levels of education of the subjects: no education(2.98). primary school completed(2.91). middle school or higher completed(2.77). As shown. the lower level of education correlates with higher care-giving expectation. 2. On a scale of 1(minimum) to 4(maximum). the mean levels of care expected by elderly inpatients from their families is 2.93. with a standard deviation of 0.28. The level of psychological care expected(mean 3.02. standard deviation 0.31) is higher than the level of care expected(mean 2.83. standard deviation 0.34). 3. The level of care expected among those of different levels of dependency for daily living (differentiated as dependent. partially dependent. independent) was highest among the partially dependent(mean 2.98. standard deviation 0.17). but the results were not statistically significant. 4. Elderly in-patients with high levels of emotive interaction with their families expected relatively high levels of physical care. while the highest levels of socio-psychological care were expected from those who reported normal levels of emotive interaction with their families. However. We can see that low levels of care are expected from those reporting low levels of emotive interaction with their families. Overall. the differences in the level of care expected between those reporting different levels of emotive interaction with their families was not shown to be statistically significant.

• Health Policy and Management
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• v.22 no.3
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• pp.427-450
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• 2012

Objectives : This study examined the factors influencing variation by local areas of antibiotics prescription rate in upper respiratory infections (URI) according to the public reporting. Methods : We used the National Health Insurance Claims Data which the clinics claimed for URI (Korean Standard Classification of Disease, J00 ~ J06) in ambulatory care. The period of analysis was from the first quarter (from January to March) of 2005 to the first quarter of 2007. The number of samples was total 242 local areas that included all clinics (N = 7,942), which prescribed antibiotics for URI in ambulatory care. Results : None of the demographic and socioeconomic characteristic indicators was statistically significant. Among the provider factors, An increase in number of doctors and the average annual antibiotics prescription rate (from 2003 to 2004) for URI by local area were significantly related to an increase of antibiotics prescription rate according to the public reporting. And an increase in number of pediatric clinics, the proportion of clinics less than 5 years since has opened and the average annual fluctuation of antibiotics prescription rate (from 2003 to 2005) were significantly related to a decrease in antibiotics prescription rate by local area according to the disclosure of information. Conclusions : According to the public reporting, the antibiotics prescription rate in clinics had decreased sharply. However, the reduction of antibiotic prescription rate varied in different local areas. The factors influencing variation by local areas in antibiotics prescription rate can be used for establishing effective strategies to reduce variation by region in antibiotics prescription rate.

• Journal of Korean Society of Archives and Records Management
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• v.18 no.1
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• pp.79-99
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• 2018

The system for reporting record production has been operated to collect and transfer the public records adequately since the enactment of the Public Records Management Act in 1999. The Act, which was revised in 2007, regulates automated reporting methods in which the production reporting files are generated in the records creation systems and transferred to the records management systems. However, only one type of record is being notified electronically among seven types, which should be notified under the Act. The remaining six types of records are laboriously reported using complicated templates. Furthermore, the current working electronic notification mechanism is also causing various errors mainly because of inadequate specifications. This study analyzes the causes of failure of the electronic notification through the electronic records systems and suggests some policies for its improvement.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.153-158
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• 2021

Convergence is the process of gradual adoption of a certain accounting standard issued by different regulatory bodies. The aim is to achieve uniformity and standardization across borders to open opportunities for international investment and collaboration. The implementation of IFRS, in theory, encourages more transactions by presenting financial statements in a simple and understandable manner for all investors and other businesses interested in the company. Using event study methodology, this study investigates whether Malaysian companies' adoption of IFRS is recognized by the investment community. A total of 89 public listed companies in Bursa Malaysia are involved in this study. The results show that about 62.8 percent of the companies that adopted IFRS-based financial statements experienced an increase in their average abnormal return after the announcement. However, the paired sample test results show that only 5.6 percent out of 89 companies studied experience a significant difference in abnormal return before and after the announcement. The inexistence of the average abnormal return difference between before and after the announcement may indicate that IFRS-based financial statements do not have any new market informational content. This study found little evidence to show that convergence with IFRS affects the company's stock price in Malaysia.

• Journal of the Korean Society for Aviation and Aeronautics
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• v.21 no.1
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• pp.80-86
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• 2013

In an effort to decrease aviation accident worldwide, development of aviation safety management has been sought through aviation index and standardization, both by establishing SMS(Safety Management System). It also needs to be done in the domestic. both study on SMS which ICAO recommends and setting the top priority safety goal, each differently classified by nations. Accordingly, defining safety index and developing continuous monitoring approach. Aircraft accident reporting system in Air Force does not operate in a open approach method due to its uniqueness related to mission achievement. Therefore, limits of utilizing the recent worldwide aircraft data sharing and analyzing results to prevent accident is inevitable. This paper introduces an overview of ECCAIRS 5 which become the standard for the recent worldwide aviation safety reporting and data exchange system. Also using ECCAIRS 5, aircraft accident cases of the Air Force are classified such as accident type, year, month, occurrence category, and flight phase. The result of the study will provide a guide line for utilizing the civil system in prevention of future military aviation accidents.

• Journal of Industrial Convergence
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• v.8 no.1
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• pp.49-64
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• 2010

Penalty tax of basic law that has been revised in December 30, 2006 has been amended to tax 40 percent on no report and under-reporting in unjustifiable way. This revision is a punitive regulation that reflects the national tax service's will to not sit back and watch taxpayers' intentional tax evasion by imposing a heavier tax burden, and it raised penalty tax rate that has been applied leniently compared to foreign countries. Therefore, this study examines how changes in penalty tax rate affected faithful tax report and in what level the punitive penalty tax rate should be legislated so that the effect of the penalty tax rate can be maximized by performing empirical analysis on the effect on income tax rate reporting standard of self-employed businesses before and after the time the penalty tax rate increased dramatically from 33.3% to 300% based on the items.

• Journal of Digital Convergence
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• v.8 no.3
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• pp.143-154
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• 2010

This paper is to understand what effects the introduction of IFRS(International Financial Reporting Standard) will have on legacy AIS(Accounting Information System) and how to minimize the problems of that. In order to meet that purpose, we have to recognize the difference between K-GAAP(Korea-Generally Accepted Accounting Principles) and K-IFRS(Korea-International Financial Reporting Standards) first. And then we try to find out what effects the difference between K-GAAP and K-IFRS will have on the legacy AIS. In order to avoid the disorder When K-IFRS will be introduced to the company, new functions have to be added to existing system in proper manner and some existing functions should be changed correctly according to K-IFRS. And CIO(Chief Information Officer) should have to make a careful decision what is the better solution between in-house development and outsourcing for developing new system.

• Korean small business review
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• v.42 no.2
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• pp.1-22
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• 2020

This paper examines the effect of the adoption of international financial reporting standards(IFRS) on the financial reporting of SMEs. As IFRS is principle-based, management's discretion is needed to reflect the economic substance of transactions, and a sound internal accounting infrastructure is needed to support the judgment process. In the case of SMEs, the internal accounting infrastructure is not well established, which makes it difficult to apply principle-based accounting. The survey analysis of 132 small and medium-sized business accounting managers listed in the domestic stock market showed that the reliability of financial statements has increased due to the introduction of IFRS. In particular, SMEs perceived their financial statements as being more reliable after the adoption of IFRS than midsize companies. However, it was found that the costs and risks from the preparation of financial statements have increased significantly, and conflicts between auditors and supervisory authorities related to the application of the principles have increased. In particular, midsize companies felt the increase in conflict with auditors and supervisory authorities bigger than small companies. As for the practical difficulties in applying IFRS, both small and medium-sized companies have difficulty in interpreting the standards and lacked guidelines. In order to resolve these difficulties, it is necessary to enhance the function of Q&A by the Korea Accounting standard board(KASB) or Financial Supervisory Service(FSS). In conclusion, the reliability of the financial statements of SMEs has improved with the introduction of IFRS. However, we believe that policy and institutional support is needed in order to have better financial reporting for SMEs.

• Proceedings of the Korea Water Resources Association Conference
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• 2010.05a
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• pp.102-110
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• 2010

Central and regional government agencies collaborate to monitor and report on the quality of New Zealand's groundwater resources. Measurements from around 1,100 water wells representing the main economic aquifers are collected each season and used to prepare regional or national reports on its state, and trends over time. New Zealand's groundwater quality is of a relatively high standard by international standards, but is influenced by human activities and can also be affected by naturally occurring degrading processes.

• Journal of Energy Engineering
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• v.25 no.3
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• pp.157-164
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• 2016

This paper aims to create standard forms of MRV plan and report, used when policy funds are applied in accordance with ESCO regulations, when energy savings are measured (the savings would be generated as energy users and ESCOs signed the contract of guarantee for energy savings, and energy saving facilities are installed following the contract). To fully reflect the goals and effects of the installation of energy saving facilities, MRV plans and reports will be completed for the purposes of measuring, verifying, and reporting if the goals of energy savings have been achieved successfully. In this paper, the forms of MRV plans and reports were developed with the detailed descriptions for each form and instructions of completion. Based on the developed forms of MRV plans and reports, future studies need to developed guidelines to explain how to fill out these forms considering the application cases by ESCO technology and facility.