This study is analyzed using the Shanghai stock market and Shenzhen stock market data in order to analyze the usefulness of accounting information to appear from the introduction of international accounting standards in China. Summarized the relevant previous researches for objective study approach, studied the hypothesis based on the empirical analysis and set a hypothesis as adjusting the stuffs to fix in this research model. In this study, Analyzed the hypothesis to input of detailed variables for analyzing the value relevance between periods before fair value and after fair value. Also, in this hypothesis study, analyzed and estimated to affect the quality of information the acceptant period when compare with acceptant periods and before periods of fair value. These results suggested that impact the net asset value per share and earnings per share of the company because the value of the relationship had statistically significant at the level of relevance. Therefore, in the future studies about fair value assessment, will be expected that usefulness of the enterprise value evaluation method enable to discuss it such as critical sucess factors.
This Research was designed to develop an instrument that can be used for measuring and analysing the degree of the quality of life of the Allogenic bone marrow transplantation survivors and to provide basic data to help them attain a better quality of life. The subjects of this study were a total of 101 people who were undergone Allogenic bone marrow transplantation and were over 100 days after transplantation. Data were collected during the period from September 3 to December 2. 2000. In Developing this instrument, the researcher established a conceptual framework based on the result of previous research, interview of patients and medical staff and researcher's experience. The scale for this instrument consisted of 51 items. Responses were obtained from the respondents through a self reporting method and each item had a possible score of 5. The collected data were analyzed using the SPSS program. The reliability of the scale was tested by Cronbach‘s alpha. For the examination of the component factors of the measuring instruments, factor analysis method was used. Examination of the difference in the quality of life as related to demographic variables was done using t-test, analysis of variance(ANOVA). For the examination of the major variables influencing the quality of life, Pearson's Correlations was used. The results were as follows: (1) The reliability of the instrument was 0.90 (Cronbach's alpha) (2) The validity of the instrument was tested by factor analysis. The result of the factor analysis of the 51 items is making up the instruments were classified into the following factor; emotional state, Interpersonal problem, physical problem, spiritual state, social problem, decrease of physical energy, physical problem-eye, physical problem-skin and mucosa, health awareness, elimination problem, worry about health, financial problem, sexual problem. (3) Demographic variables related to quality of life is the time after transplantation. GVHD experience, lose of job. Age at the transplantation, diagnosis, type of the transplantation, marital status, monthly income, educational background, sex, religion are not related to the quality of life.
Australian Curriculum Assessment and Reporting Authority(ACARA) was founded by Australian federal government in 2009. Leading under ACARA, national education curriculum development was propelled. Also from 2014 they gradually extended enforcement of new curriculum by a Reminder about new syllabus implementation (2013.01.29.). The research result of Australia's curriculum, and textbook shows that students repeat, and advance the same contents under spiral curriculum as they move to higher grade. They actively use digital technology, and also puts emphasis on practical context such as Money & financial mathematics. On the level of difficulty, or quantity aspect, Korea handles relatively advanced contents of 'number and operation' or 'Letters and Algebraic Expressions' domain than Australia. However on statistics domain, Australia not only puts more focus on practical stats than Korea, but also concerns as much on both various and qualitative terms Australia doesn't deal with formal concept of 'function'. However, they learn the wide concept of function by handling various graphs. This shows Australia has a point of similarity, and also difference to Korea on various angles.
The purpose of this study is to analyze the media policy of the Third Republic and its influence on local newspapers in Korea. Just after the May 16th coup Military Government enforced the press merger and abolition and in 1962 announced the direction of the media policy and its implementation standards. These standards had a serious impact on local newspapers. It had resulted in weakening the reporting activities and aggravating the financial difficulties of the local newspapers. The media policy in 1971, which was in the form of self-purification resolutions of media corporations limited the dissemination and weakened the activities of local newspapers. By these measures the centralizing to Seoul of the media had to be deepened. The industrialization policy promoted by the Third Republic exacerbated this centralizing process.
Lee, Haewon;Ahn, Deborah Y.;Choi, Soyoung;Kim, Youngchan;Choi, Hyunju;Park, Sang Min
Journal of Preventive Medicine and Public Health
/
v.46
no.3
/
pp.118-126
/
2013
We investigated the major trends in health aid financing in the Democratic People's Republic of Korea (DPRK) by identifying the primary donor organizations and examining several data sources to track overall health aid trends. We collected gross disbursements from bilateral donor countries and international organizations toward the DPRK according to specific health sectors by using the Organization for Economic Cooperation and Development creditor reporting system database and the United Nations Office for the Coordination of Humanitarian Affairs financial tracking service database. We analyzed sources of health aid to the DPRK from the Republic of Korea (ROK) using the official records from the ROK's Ministry of Unification. We identified the ROK, United Nations Children's Fund (UNICEF), World Health Organization (WHO), United Nations Population Fund (UNFPA), and The Global Fund to Fight AIDS, Tuberculosis and Malaria (GFATM) as the major donor entities not only according to their level of health aid expenditures but also their growing roles within the health sector of the DPRK. We found that health aid from the ROK is comprised of funding from the Inter-Korean Cooperation Fund, private organizations, local governments, and South Korean branches of international organizations such as WHO and UNICEF. We also distinguished medical equipment aid from developmental aid to show that the majority of health aid from the ROK was developmental aid. This study highlights the valuable role of the ROK in the flow of health aid to the DPRK, especially in light of the DPRK's precarious international status. Although global health aid from many international organizations has decreased, organizations such as GFATM and UNFPA continue to maintain their focus on reproductive health and infectious diseases.
The Korean pharmacy education has introduced new curriculum since 2011. In the new curriculum, pharmacy students have been provided strenthen experimental education and clinical pharmacy has been more important than previous curriculum. Thus, faculties in the college of pharmacy should prepare the circumstances correlated with the changed curriculum. To accomplish successful setting, all faculty and practice experts must work together and need financial assisstant from the college. However, there are many different obstacles among 35 colleges of pharmacy in Korea. In order to narrow a gap among students and find the way to overcome it together, we studied the problem of preparation process in Korean colleges of Pharmacy. We studied the process of practical education in college of pharmacy by means of self-reporting questionnaire from November 29th 2012 to December 31th 2012. The questionaire comprised of syllabus related to clinical pharmacy, the number of professor in charge of clinical pharmacy or pharmacotherapeutics, the plan of securing faculties in the field of clinical pharmacy, the budget, site, instrument for preparing experimental education, the lesson time number of experimental education, MOU, education and treatment of preceptor in the practice site and committee of experimental education in the college. Total 21 of 35 colleges participated in this survey. They showed different composition of syllabus, budget, the circumstances of experimental education, the education and treatment of preceptor. Most colleges are unclear the site and preceptor of experimental education and they did not contract the MOU with the sites. 9 of 21 also did not have the committee of experimental education in the colleges. From 2013, some colleges of pharmacy start actual experimental education. Inadequete preparation and different quality of education can make student incomplete pharmacists, so it will be negative effect on public health. To overcome challenge and obtain desirable goal, funding/administrative assistant from the college and networking within 35 colleges of pharmacy are needed.
Purpose: The purpose of this study was to evaluate the quality of meta-analysis regarding exercise using Assessment of Multiple Systematic Reviews (AMSTAR) as well as to compare effect size according to outcomes. Methods: Electronic databases including the Korean Studies Information Service System (KISS), the National Assembly Library and the DBpia, HAKJISAand RISS4U for the dates 1990 to January 2014 were searched for 'meta-analysis' and 'exercise' in the fields of medical, nursing, physical therapy and physical exercise in Korea. AMSTAR was scored for quality assessment of the 33 articles included in the study. Data were analyzed using descriptive statistics, t-test, ANOVA and ${\chi}^2$-test. Results: The mean score for AMSTAR evaluations was 4.18 (SD=1.78) and about 67% were classified at the low-quality level and 30% at the moderate-quality level. The scores of quality were statistically different by field of research, number of participants, number of databases, financial support and approval by IRB. The effect size that presented in individual studies were different by type of exercise in the applied intervention. Conclusion: This critical appraisal of meta-analysis published in various field that focused on exercise indicates that a guideline such as the PRISMA checklist should be strongly recommended for optimum reporting of meta-analysis across research fields.
Kim, Jihae;Chung, Ickjoong;Lee, Heeyoun;Kim, Kyunghee
Korean Journal of Social Welfare
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v.65
no.2
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pp.131-154
/
2013
Although fatalities due to child abuse are frequently happened, there has been a dearth of research on the topic. The present research analyzes deaths due to child abuse in representative newspapers in order to examine incidences, causes, and characteristics of child abuse. The results showed that from 2000 to 2012 child abuse deaths occurred 141 cases. Most deaths due to child abuse were committed by single mothers, biological mothers, cohabiting women and stepmothers, and biological fathers. As regards the reasons of deaths due to child abuse, the frequency of newborn infant deaths as the result of abuse by single mother or single parent was the highest, and lack of parenting skills, postpartum depression, hardships of living and lack of financial abilities were followed. Also, subjects received extensive media coverage were crime compositions-stereotypes of child abusers, habitual and continual child abuse, lack of child abuse reporting and prevention system, and mild penalties. Finally, based on the results of the study, the implications to prevent and resolve deaths due to child abuse were discussed.
Concerning this nation's M&A system, it is expected that standards of limitation on ownership is considerably modified and alleviated. This would allow companies to freely merge with each other, raising the efficiency of the whole national economy and ultimately benefiting all economic subjects. Another goal of business merger lies in adjusting net income or reducing tax amount. The income and the amount are to be financially reported. If merger between companies does not create any synergy effect, but just contributes to net income increase or tax reduction for the purpose of the parties' financial reporting, it might distort a rational distribution of wealth over all facets of economy. Merger whose goal is to create the most desirable synergy effect should be positively encouraged, but that whose goal lies in tax avoidance needs to be strongly restricted. Thus the purpose of this study was to find how to improve this nation's merger-related taxation system. For the purpose, this researcher investigated problems of existing tax supports to merger, which meets related taxation requirements, especially in terms of liquidation income, appraisal profit from merger, fictitious dividend and requirements for taxation. Among the problems, the study found, the biggest thing was that liquidation income or deficit carried forward, if any, is subject to be prior deducted from surplus, so the income is likely to generate. To raise the consistency of this nation's taxation on business restructuring, existing local systems in regard to merger, division, investment in kind and dividend-exclusion method need to be reconsidered following the introduction of consolidated taxation system.
The focus of this paper is to critically evaluate the contemporary health promotion policy of g Korea and Japan. The primary purpose of this comparative research project is to stimulate policy debate and to strengthen the design and implementation of evidence-based policies that improve population health and reduce health related disparities. For the purpose of the research object we adopted analysis of health promotion(HP) sources. The HP Source which is still under development in Europe, is a potentially valuable tool for global use. This European Commission funded project lead by the London School of Hygiene and Tropical Medicine has brought together organisations from all of the European Union Member States, plus Norway, Iceland, Latvia, Switzerland and the Czech Republic to contribute their data. The findings of this research will be conclude by making recommendations for further comparative studies and in particular how EUHPID and the HP Source tool and database can be expanded for use at global level through the IUHPE. The result as follows: 1. The Health Promotion Act enacted 1995 in Korea and 2000 in Japan. The government has a national document on HP titled Health Plan 2010 and Healthy Korea 2010 in Korea and Healthy Japan 21 in Japan. 2. The Health Plan 2010 of Korea contains 14 goals, i.e. life expectancy, smoking, nutrition, mental health, dental health, reproductive health, hypertension, cerebrovascular diseases, arthritis, diabetes mellitus, cardiovascular diseases, and cancer. It should be emphasized that the Korean HP national document adds 3 goals of health expectancy, reproductive health, and arthritis to its Japanese counterpart. Health Plan 2010 of Korea specifies 37 objectives in 14 goals, and Healthy Japan 21 proposes 48 objectives and 80 targets in 9 goals. 3. Health Plan 2010 and Healthy Japan 21 have not been evaluated yet, and no regular systematic monitoring reporting of HP policies is available in Korea and Japan yet. 4. National Health Promotion Fund is a financial source of HP programs at the national level in Korea. Its annual amount is 736 billion Won(equivalent to approximately 640 million US$), otherwise no specific Health Promotion Fund in Japan.
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