• Journal of Korean Academy of Nursing
• /
• v.29 no.1
• /
• pp.161-173
• /
• 1999

The purpose of this study was to develope and test the structural model for quality of life in women having hysterectomies. A hypothetical model was constructed on the basis of previous studies and a review of literature. The conceptual framework was built around eight constructs. Exogenous variables included in this model were marital intimacy, importance of uterus, professional support, positive coping behavior and pre-operative symptoms. Endogenous variables were spouse's support, sense of loss and quality of life. Empirical data for testing the hypothetical model was collected using a self-report questionnare from 203 women having hysterectomies at the outpatient clinics of four general hospitals and a mail survey in Pusan City. The Data was collected from December, 1997 to January, 1998. Reliability of the eight instruments was tested with Cronbach's alpha which ranged from 0.639-0.915. For the data analysis, SPSS 7.5 WIN Program and LISREL 8.12 WIN Program were used for descriptive statistics and covariance structural analysis. The results of covariance structure analysis were as follows : 1. Hypothetical model showed a good fit with the empirical data. ［$\chi$$^2$＝6.93(df＝5, P＝.23), GFI＝.99, AGFI＝.94, RMSR＝.019, NNFI＝.97, NFI＝.98, CN＝440, standardized residuals(-2.14-2.10)］ 2. For the parsimony of model, a modified model was constructed by deleting 3 paths and adding 1 path according to the criteria of statistical significance and meaning. 3. The modified model also showed a good fit with the data. ［$\chi$$^2$＝5.26(df＝7, P＝.63), GFI＝.99, AGFI＝.97, RMSR＝.014, NNFI＝1.02, NFI＝.99, CN＝710, standardized residuals(-1.46-1.70)］ Results of the testing of the hypothesis were as follows : 1. Marital intimacy(${\gamma}$11＝.78, t＝14.37) and professional support(${\gamma}$13＝.12, t＝2.12) had a significant direct effect on the spouse's support. 2. Pre-operative symptoms(${\gamma}$25＝.32, t＝3.12), importance of uterus(${\gamma}$22＝.20, t＝2.61) and spouse's support($\beta$2l＝-.19, t＝-2.43) had a significant direct effect on the sense of loss. 3. Sense of loss($\beta$32＝-.66, t＝-9.83) had a direct effect on the quality of life. Marital intimacy had a direct(${\gamma}$31＝.19, t＝3.33), indirect(${\gamma}$31＝.14, t＝2.52) and total effect(${\gamma}$31＝.25, t＝4.41) on the quality of life. Professional support had a direct effect(${\gamma}$33＝.11, t＝2.07) and total effect(${\gamma}$33＝.13, t＝2.31) on the quality of life. The direct effect of pre-operative symptoms(${\gamma}$35＝-.36, t＝4.02) and positive coping behavior(${\gamma}$34＝.15, t＝2.06) had the insignificant effect on the quality of life while, due to the idirect effect these variables had overall significant effect on the quality of life. The results of this study showed that the sense of loss had the most significant direct effect on the quality of life. Marital intimacy, pre -operative symptoms and spouse's support had a significant direct effect on this sense of loss. These four variables, the sense of loss, marital intimacy, pre-operative symptoms and spouse's support, were identified as relatively important variables. The results of this study suggested that there is needed to determine if nursing intervention would alleviate this sense of loss and promote a greater quality of life in women who have had hysterectomies.

• Management & Information Systems Review
• /
• v.36 no.3
• /
• pp.151-165
• /
• 2017

This study investigates the effect of revenue recognition by percentage of completion method on financial analysts' earnings forecasting information in order industry. Specifically, we examines how the analysts' earnings forecast errors and biases differ according to whether or not to report the unbilled revenue account balance and the level of unbilled revenue account balance. The sample consists of 453 firm-years listed in Korea Stock Exchange during the period from 2010 to 2014 since the information on unbilled revenue accounts can be obtained after the adoption of K-IFRS. The results are as follows. First, we find that the firms with unbilled revenue account balances have lower analysts' earnings forecast accuracy than the firms who do not report unbilled revue account balances. In addition, we find that the accuracy of analysts' earnings forecasts decreases as the amount of unbilled revenue increases. Unbilled revenue account balances occur when the revenue recognition of the contractor is faster than the client. There is a possibility that managerial discretionary judgment and estimation may intervene when the contractor calculates the progress rate. The difference between the actual progress of the construction and the progress recognized by the company lowers the predictive value of financial statements. Our results suggest that the analysts' earnings forecasts may be more difficult for the firms that report unbilled revenue balances as applying the revenue recognition method based on the progress criteria. Second, we find that the firms reporting unbilled revenue account balances tend to have higher the optimistic biases in analysts' earnings forecast than the firms who do not report unbilled revenue account balances. And we find that the analysts' earnings forecast biases are increases as the amount of unbilled revenue increases. This study suggests an effort to reduce the arbitrary adjustment and estimation in the measurement of the progress as well as the introduction of the progress measurement method which can reflect the actual progress. Investors are encouraged to invest and analyze the characteristics of the order-based industry accounting standards. In addition, the results of this study empower the accounting transparency enhancement plan for order industry proposed by the policy authorities.

• Journal of Korean Academy of Nursing
• /
• v.28 no.1
• /
• pp.117-131
• /
• 1998

The purpose of this study was to develop a critical pathway for case management for patients who have received Coronary Artery Bypass Graft (CABG) because of Ischemic Heart Disease(IHD) which is a factor of rising medical expenses. For this study. a conceptual framework was developed through a review of the literature including six critical pathways which are currently being used in USA. In order to identify the overall service contents required by these patients and to draw up a preliminary critical pathway, 30 cases of medical records of patients who had CABG because of IHD between January, 1995 to June. 1996 at the Cardiovascular Center of Yonsei Medical Center in Seoul were analyzed. An expert validity test was done for the preliminary critical pathway and clinical validity test was also done using seven IHD patients with CABG between November 11 and 23, 1996. After these processes. the final critical pathway was developed. The results of this study are summarized as follows : 1. The vertical axis of the critical pathway includes the following eight items : tests, nutrition, medications, consultations, activity, assessments, treatments, education discharge planning and the horizontal axis includes the time from the start of hospitalization to discharge. 2. Analysis of the 30 medical records indicated that the average length of stay was 20.2days with the average length of stay from hospitalization day to operation day being 6.2 days, and the average length of stay from operation day to discharge day was 13. 9 days. Analysis of the service contents showed that the horizontal axis of the preliminary critical pathway was set from hospitalization to the 14th post operation day and the vertical axis was set to include eight items, the contents which ought to have occurred, according to the time frames of the horizontal axis. 3. As a result of the experts validity, it was found that among the total of 571 items. there was over 83% agreement for 482 items, less than 83% for 89 items, which were then deleted and a revision of the critical pathway was done. 4. A clinical validity test was done using seven IHD patients with CABG. During the process, three patients were deleted because they were out of the criteria the investigator set. Finally, four patients were used. The result of study indicated that only one patient was discharged on the tenth post operation day, which was one day later than the expected day. Three patients were discharged later than the expected day from three days to nine days. All the cases progressed on schedule until the operation day and the first post operation day, but from the second post operation days, there were differences between the critical pathway and the actual practice. The differences came from tests, assessments, and treatments. 5. On the basis of the results of the clinical validity test. the following revisions in the final critical pathway were made : the transfer from ICU to step down ward would be the second post operation day, and the transfer to a general ward, the fifth post operation day, for patients who complained of lack of sleep from the fifth post operation day to discharge, a sleeping pill would be prescribed, skin observations would be performed routinely from immediately after the operation until the third post operation day, and would continue if there was a sign of skin injury on the fourth post operation day, and assessment of chest pain would be done from the third post operation day, and the “stairs climbing” item, expected to be done on the ninth post operation day would be deleted. In conclusion, this critical pathway is partially applicable to the care of patients with CABG but there are some parts needed to be further investigated.

• Management & Information Systems Review
• /
• v.35 no.1
• /
• pp.189-206
• /
• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

• Journal of health informatics and statistics
• /
• v.43 no.4
• /
• pp.307-317
• /
• 2018

Objectives: This study aimed to verify the effectiveness of Internet-based intervention programs for adults with diabetes by conducting a meta-analysis of studies conducted since 2000. Methods: We conducted a systematic review of research papers published in domestic and overseas journals from January 2000 to December 2015, and selected 9 papers that met the analysis criteria. Data analysis was performed using the open source statistical software R 3.5.0, to analyze the effectiveness of Internet-based interventions on experimental and control groups. Results: The analysis showed that intervention programs for controlling HbA1c levels in adult patients with diabetes most commonly comprised 7 sessions on Internet-based management (77.8%), and the most common frequency of application of intervention programs was 4 session in 6 months (33.4%). The present meta-analysis revealed statistically significant effects of Internet-based intervention activities (SMD = 0.92, 95% CI 0.45-1.40). The analysis of the effect size according to the intervention period showed that the 3-month, 6-month, and 12-month interventions reported in eight studies (89%) had a high effect on the Internet-based intervention group. Conclusions: The results of this study confirm the effectiveness of Internet-based intervention programs for adult patients with diabetes. The need for research on the utilization of Internet-based intervention programs for the steady management of diabetes, a chronic disease; for the development of specific guidelines for intervention activities; and for establishing appropriate protocols are acknowledged.

• Korean Journal of Soil Science and Fertilizer
• /
• v.32 no.4
• /
• pp.383-397
• /
• 1999

For sites to be investigated, the results of such an investigation can be used in determining foals for cleanup, quantifying risks, determining acceptable and unacceptable risk, and developing cleanup plans t hat do not cause unnecessary delays in the redevelopment and reuse of the property. To do this, it is essential that an appropriately detailed study of the site be performed to identify the cause, nature, and extent of contamination and the possible threats to the environment or to any people living or working nearby through the analysis of samples of soil and soil gas, groundwater, surface water, and sediment. The migration pathways of contaminants also are examined during this phase. Key aspects of cost-effective site assessment to help standardize and accelerate the evaluation of contaminated soils at sites are to provide a simple step-by-step methodology for environmental science/engineering professionals to calculate risk-based, site-specific soil levels for contaminants in soil. Its use may significantly reduce the time it takes to complete soil investigations and cleanup actions at some sites, as well as improve the consistency of these actions across the nation. To achieve the effective site assessment, it requires the criteria for choosing the type of standard and setting the magnitude of the standard come from different sources, depending on many factors including the nature of the contamination. A general scheme for site-specific assessment consists of sequential Phase I, II, and III, which is defined by workplan and soil screening levels. Phase I are conducted to identify and confirm a site's recognized environmental conditions resulting from past actions. If a Phase 1 identifies potential hazardous substances, a Phase II is usually conducted to confirm the absence, or presence and extent, of contamination. Phase II involve the collection and analysis of samples. And Phase III is to remediate the contaminated soils determined by Phase I and Phase II. However, important factors in determining whether a assessment standard is site-specific and suitable are (1) the spatial extent of the sampling and the size of the sample area; (2) the number of samples taken: (3) the strategy of taking samples: and (4) the way the data are analyzed. Although selected methods are recommended, application of quantitative methods is directed by users having prior training or experience for the dynamic site investigation process.

• The Korean Journal of Archival Studies
• /
• no.18
• /
• pp.139-178
• /
• 2008

The functional requirements standards for electronic records management systems which have been published recently describe the specifications very precisely including not only core functions of records management but also the function of system management and optional modules. The fact that these functional requirements standards seem to be similar to each other in terms of the content of functions described in the standards is linked to the global standardization trends in the practical area of electronic records. In addition, these functional requirements standards which have been built upon with collaboration of archivists from many national archives, IT specialists, consultants and records management applications vendors result in not only obtaining high quality but also establishing the condition that the standards could be the certificate criteria easily. Though there might be a lot of different ways and approaches to benchmark the functional requirements standards developed from advanced electronic records management practice, this paper is showing the possibility and meaningful business cases of gaining useful practical ideas learned from imaging electronic records management practices related to the functional requirements standards. The business cases are explored central functions of records management and the intellectual control of the records such as classification scheme or disposal schedules. The first example is related to the classification scheme. Should the records classification be fixed at same number of level? Should a record item be filed only at the last node of classification scheme? The second example addresses a precise disposition schedule which is able to impose the event-driven chronological retention period to records and which could be operated using a inheritance concept between the parent nodes and child nodes in classification scheme. The third example shows the usage of the function which holds or freeze and release the records required to keep as evidence to comply with compliance like e-Discovery or the risk management of organizations under the premise that the records management should be the basis for the legal compliance. The last case shows some cases for bulk batch operation required if the records manager can use the ERMS as their useful tool. It is needed that the records managers are able to understand and interpret the specifications of functional requirements standards for ERMS in the practical view point, and to review the standards and extract required specifications for upgrading their own ERMS. The National Archives of Korea should provide various stakeholders with a sound basis for them to implement effective and efficient electronic records management practices through expanding the usage scope of the functional requirements standard for ERMS and making the common understanding about its implications.

• Management & Information Systems Review
• /
• v.37 no.4
• /
• pp.1-20
• /
• 2018

This study aimed to examine earnings quality of firms selected as Global Champs project which has been promoted by the government since 2013 to support small and medium sized enterprises, for the screening year(t-1) and selected year(t). Earing quality is measured as the value of discretionary accruals estimated by Dechow et al.(1995) adjusted Jones model and Kothari et al.(2005) model, respectively. I analyze the differences of earning quality between the Global Champ firms and the paired firms selected through criteria of the similar total assets and the same industry in the screening year and the selected year. This study is motivated by the needs of measurement of the performance of the Project from the accounting transparent point of view. As the results of this study, major findings are summarized as follows. Firstly the earnings quality of the selected firms was lower than that of the paired firms. This can be explained as a result of motivation of earnings management by companies eager to meet the requirements to be selected for the Project. Secondly, in the selected year, the earnings quality was proved to improve, comparing to the screening year. This can be explained by the efforts of companies to reinforce management innovation and transparent management, which in turn led to positive effects on the earnings quality. These findings were found to be consistent in the additional analyses, where the earning quality of the reconstructed sample with only selected companies was compared for the screening year and the selected year, based on the year before the screening year(t-2).

• Journal of Korean Society of Disaster and Security
• /
• v.14 no.2
• /
• pp.61-75
• /
• 2021

Recently, as the occurrence frequency of sudden floods due to climate change increased and the aging of the existing spillway, it is necessary to establish a plan to utilize an auxiliary spillway to minimize the flood damage of downstream rivers. Most studies have been conducted on the review of flow characteristics according to the operation of auxiliary spillway through the hydraulic experiments and numerical modeling. However, the studies on examination of flood damage in the downstream rivers and the stability of the revetment according to the operation of the auxiliary spillway were relatively insufficient in the literature. In this study, the stability of the revetment on the downstream river according to the outflow conditions of the existing and auxiliary spillway was examined by using 3D numerical model, FLOW-3D. The velocity, water surface elevation and shear stress results of FLOW-3D were compared with the permissible velocity and shear stress of design criteria. It was assumed the sluice gate was fully opened. As a result of numerical simulations of various auxiliary spillway operations during flood season, the single operation of the auxiliary spillway showed the reduction effect of maximum velocity and the water surface elevation compared with the single operation of the existing spillway. The stability of the revetment on downstream was satisfied under the condition of outflow less than 45% of the design flood discharge. However, the potential overtopping damage was confirmed in the case of exceeding the 45% of the design flood discharge. Therefore, the simultaneous operation with the existing spillway was important to ensure the stability on design flood discharge condition. As a result of examining the allocation ratio and the total allowable outflow, the reduction effect of maximum velocity was confirmed on the condition, where the amount of outflow on auxiliary spillway was more than that on existing spillway. It is because the flow of downstream rivers was concentrated in the center due to the outflow of existing spillway. The permissible velocity and shear stress were satisfied under the condition of less than 77% of the design flood discharge with simultaneous operation. It was found that the flood damage of downstream rivers can be minimized by setting the amount allocated to the auxiliary spillway to be larger than the amount allocated to the existing spillway for the total outflow with simultaneous operation condition. However, this study only reviewed the flow characteristics around the revetment according to the outflow of spillway under the full opening of the sluice gate condition. Therefore, the various sluice opening conditions and outflow scenarios will be asked to derive more efficient utilization of the auxiliary spillway in th future.

• Journal of Legislation Research
• /
• no.44
• /
• pp.211-239
• /
• 2013

In 2012, the Korean government has hosted the AFoCO Secretariat in Seoul. The AFoCO Secretariat is established by Agreement between the Governments of the Member States of the Association of Southeast Asian Nations and the Republic of Korea on Forest Cooperation (AFoCO Agreement) which is initiated by the Korea. The Korea government, however, does not have any laws and regulations to regulate the matter of legal status and legal personality of nationally hosted international organizations including the AFoCO Secretariat. Therefore, the legal status and legal personality of AFoCO Secretariat in international and domestic arena are still not clear. To articulate such issues and to propose some answers, this article analyzes the international and domestic legal theory and practice about the status and legal personality of public international organizations. As a result, it is common in the literature to delimit international organizations by some standards. One characteristic is that international organizations are usually created between states. A second characteristic is that they are established by means of a treaty. And as a third characteristic, international organizations must possess at least one organ which has a will distinct from the will of its members. According to those criteria, the AFoCO Secretariat can be categorized as a public international organization. It means that the AFoCO enjoys certain privileges and immunities as a public international organization and must confer legal capacity in Korea even there is no domestic laws and regulations conferred the status and legal personality to it. It, however, will be a better way to confer domestic legal personality on the AFoCO Secretariat through a domestic act like an "Act on the Assistance of International Organization Attraction". This act will stipulate the legal status of international organization in Korea including the privileges and immunities as well as the matter of assistance of hosting international organizations.