• 제목/요약/키워드: financial reporting

검색결과 214건 처리시간 0.024초

Breast Cancer Screening Barriers from the Womans Perspective: a Meta-synthesis

  • Azami-Aghdash, Saber;Ghojazadeh, Morteza;Sheyklo, Sepideh Gareh;Daemi, Amin;Kolahdouzan, Kasra;Mohseni, Mohammad;Moosavi, Ahmad
    • Asian Pacific Journal of Cancer Prevention
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    • 제16권8호
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    • pp.3463-3471
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    • 2015
  • Background: The principal aim of health service providers in the field of breast cancer is to detect and treat lesions at an appropriate time. Therefore, identification of barriers to screening can be very helpful. The present study aimed to systematically review the qualitative studies for extracting and reporting the barriers of screening for breast cancer from the womans perspective. Materials and Methods: In this systematic review; Pubmed, Google Scholar, Ovid Scopus, Cochrane Library, Iranmedex, and SID were searched using the keywords: screening barriers, cancer, qualitative studies, breast and their Persian equivalents, and the needed data were extracted and analyzed using an extraction table. To assess the quality of the studies, the Critical Appraisal Skills Programme (CASP) tool was used. Results: From 2,134 related articles that were found, 21 articles were eventually included in the study. The most important barriers from the point of view of 1,084 women were lack of knowledge, access barriers (financial, geographical, cultural), fear (of results and pain), performance of service providers, women's beliefs, procrastination of screening, embarrassment, long wait for getting an appointment, language problems, and previous negative experiences. Articles' assessment score was 68.9. Conclusions: Increasing women's knowledge, reducing the costs of screening services, cultural promotion for screening, presenting less painful methods, changing beliefs of health service providers, provision of privacy for giving service, decreasing the waiting time, and providing high quality services in a respectful manner can be effective ways to increase breast cancer screening.

Beyond SARS-CoV-2: Lessons That African Governments Can Apply in Preparation for Possible Future Epidemics

  • Oboh, Mary Aigbiremo;Omoleke, Semeeh Akinwale;Imafidon, Christian Eseigbe;Ajibola, Olumide;Oriero, Eniyou Cheryll;Amambua-Ngwa, Alfred
    • Journal of Preventive Medicine and Public Health
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    • 제53권5호
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    • pp.307-310
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    • 2020
  • Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) has placed unprecedented pressure on healthcare systems, even in advanced economies. While the number of cases of SARS-CoV-2 in Africa compared to other continents has so far been low, there are concerns about under-reporting, inadequate diagnostic tools, and insufficient treatment facilities. Moreover, proactiveness on the part of African governments has been under scrutiny. For instance, issues have emerged regarding the responsiveness of African countries in closing international borders to limit trans-continental transmission of the virus. Overdependence on imported products and outsourced services could have contributed to African governments' hesitation to shut down international air and seaports. In this era of emerging and re-emerging pathogens, we recommend that African nations should consider self-sufficiency in the health sector as an urgent priority, as this will not be the last outbreak to occur. In addition to the Regional Disease Surveillance Systems Enhancement fund (US$600 million) provided by the World Bank for strengthening health systems and disease surveillance, each country should further establish an epidemic emergency fund for epidemic preparedness and response. We also recommend that epidemic surveillance units should create a secure database of previous and ongoing pandemics in terms of aetiology, spread, and treatment, as well as financial management records. Strategic collection and analysis of data should also be a central focus of these units to facilitate studies of disease trends and to estimate the scale of requirements in preparation and response to any future pandemic or epidemic.

Cancer News Coverage in Korean Newspapers: An Analytic Study in Terms of Cancer Awareness

  • Min, Hye Sook;Yun, E Hwa;Park, Jinsil;Kim, Young Ae
    • Journal of Preventive Medicine and Public Health
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    • 제53권2호
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    • pp.126-134
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    • 2020
  • Objectives: Cancer diagnoses have a tremendous impact on individuals and communities, drawing intense public concern. The objective of the current research was to examine news coverage and content related to cancer-related issues in Korean newspapers. Methods: Primarily using the database system of the Korea Press Foundation, we conducted a content analysis of 2806 articles from 9 Korean daily newspapers during a recent 3-year period from 2015 to 2017. Thematic categories, the types of articles, attitudes and tone, and the number of sources in each article were coded and classified. Results: Many news articles dealt with a diverse range of themes related to cancer, including general healthcare information, the latest research and development, specific medical institutions and personnel, and technology and products, which jointly accounted for 74.8% of all articles. Those thematic categories differed markedly in terms of article type, tone, and the number of cited sources. News articles provided extensive information about healthcare resources, and many articles seemed to contain advertising content. However, the content related to complex social issues such as National Health Insurance did not include enough information for the reader to contextualize the issues properly or present the issues systematically. Conclusions: It can be assumed that the media exert differential influence on individuals through news coverage. Within the present reporting framework, the availability and usefulness of information are likely to depend solely on individuals' capabilities, such as financial and health literacy; this dependency has a negative impact on knowledge gaps and health inequities.

상장기업과 코스닥기업의 회계이익의 질 비교 (A Comparison of Earnings Quality Between KOSPI Firms and KOSDAQ Firms)

  • 문현주
    • 디지털융복합연구
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    • 제15권1호
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    • pp.129-141
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    • 2017
  • 본 연구는 K-IFRS도입 후 회계이익의 질을 상장기업(KOSPI, KOSDAQ)을 대상으로 하여 비교분석하였다. 분석결과를 보면 첫째, KOSPI가 KOSDAQ보다 발생액의 질이 높게 나왔고 보고이익과 현금이익의 지속성 및 예측력도 일관되게 더 양호함을 볼 수 있다. 둘째, KOSPI와 KOSDAQ 모두 일관되게 미래현금흐름에 대한 예측능력이 현금이익보다는 회계이익이 더 양호함을 볼 수 있다. 셋째 발생액의 정도에 따른 이익의 지속성과 예측력은 KOSPI와 KOSDAQ 모두 발생액의 질이 양호한 집단일수록 이익의 지속성과 예측력이 더 높음을 볼 수 있고 회계이익의 미래현금흐름 예측능력이 또한 더 양호함을 알 수 있다. 결론적으로 본 연구를 통해 K-IFRS도입 후 회계이익의 질은 KOSDAQ보다 KOSPI가 더 양호함을 볼 수 있고 발생액이 높을수록 그 차이는 더 큼을 볼 수 있다.

Cox 비례위험모형을 이용한 변액연금 해지율의 추정 (Estimation of lapse rate of variable annuities by using Cox proportional hazard model)

  • 김유미;이항석
    • Journal of the Korean Data and Information Science Society
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    • 제24권4호
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    • pp.723-736
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    • 2013
  • 해약율의 추정은 최근 보험제도의 변화 (국제회계기준의 도입에 따른 현금흐름방식의 가격산출체계 시행, 무해약환급금 보험상품의 판매 허용 등)에 따라 보험료의 결정과 손익분석 그리고 리스크 관리 등에 있어서 중요한 요소로 부각되고 있다. 특히, 변액연금은 최저보증옵션으로 인하여 보험계약자의 해약요소가 중요시되고 다른 보험 상품에 비해 복잡하므로 차별성 있는 통계모형의 선택과 분석이 필요하다. 기존의 해약률 연구는 실태분석 또는 회귀분석을 위주로 모형화하는 것에 초점이 맞추어져 있었으나 본 연구에서는 변액연금 계약과 관련된 여러 변수와 최저보증옵션을 반영하기 위하여 생존분석기법 중 하나인 Cox 비례위험모형을 이용하여 해지율을 추정하였다. 변액연금 해지율에 영향을 미치는 주요변수로는 납입방법, 보험료, 보험기간 대비 유지기간, 계약자적립금 대비 최소보증금, 계약자연령이 있으며 본 연구에서는 이에 관하여 분석해보았다.

A Comparison of the Effects of Worker-Related Variables on Process Efficiency in a Manufacturing System Simulation

  • Lee, Dongjune;Park, Hyunjoon;Choi, Ahnryul;Mun, Joung H.
    • Journal of Biosystems Engineering
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    • 제38권1호
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    • pp.33-40
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    • 2013
  • Purpose: The goal of this study was to build an accurate digital factory that evaluates the performance of a factory using computer simulation. To achieve this goal, we evaluated the effect of worker-related variables on production in a simulation model using comparative analysis of two cases. Methods: The overall work process and worker-related variables were determined and used to build a simulation model. Siemens PLM Software's Plant Simulation was used to build a simulation model. Also, two simulation models were built, where the only difference was the use of the worker-related variable, and the total daily production analyzed and compared in terms of the individual process. Additionally, worker efficiency was evaluated based on worker analysis. Results: When the daily production of the two models were compared, a 0.16% error rate was observed for the model where the worker-related variables were applied and error rate was approximately 5.35% for the model where the worker-related variables were not applied. In addition, the production in the individual processes showed lower error rate in the model that included the worker-related variables than the model where the worker-related variables were not used. Also, among the total of 22 workers, only three workers satisfied the IFRS (International Financial Reporting Standards) suggested worker capacity rate (90%). Conclusions: In the daily total production and individual process production, the model that included the worker-related variables produced results that were closer to the real production values. This result indicates the importance of worker elements as input variables, in regards to building accurate simulation models. Also, as suggested in this study, the model that included the worker-related variables can be utilized to analyze in more detail actual production. The results from this study are expected to be utilized to improve the work process and worker efficiency.

정량적 식스 시그마 프로젝트 관리를 위한 프레임워크와 도구 (Framework and Tool for Quantitative Six Sigma Project Management)

  • 박현철;류호연;백종문
    • 한국정보과학회논문지:소프트웨어및응용
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    • 제35권4호
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    • pp.234-244
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    • 2008
  • 식스 시그마는 80년대 중반에 처음 등장한 이래 각종 제조업, 금융이나 공공기관 같은 서비스업 등의 다양한 산업 분야에서 활용되어 오면서 무수한 성공사례를 롱해 그 능력과 가치를 입증해 온 품질 혁신 활동이다. 최근에는 소프트웨어 개발 및 품질 보증에서도 식스 시그마를 활용하기 위한 연구가 활발히 이루어지고 있다. 그러나 식스 시그마의 활발한 도입 및 활용에도 불구하고 식스 시그마 프로젝트의 수행을 지원하는 소프트웨어 도구는 많지 않다. 이러한 이유로 정량적인 식스 시그마 프로젝트 관리에 대한 필요성이 제기되게 되었고, 식스 시그마 프로젝트의 전체 프로세스에 걸친 통합적인 식스 시그마 프로젝트에 대한 측정 및 분석, 측정 및 분석결과에 대한 저장 및 리포팅 기능을 지원하는 프레임워크나 도구가 필요하다. 본 논문에서는 이러한 기능들을 지원하는 정량적인 식스 시그마 프로젝트 관리 프레임워크를 제안하고, 이 프레임워크에 기반하여 개발이 진행 중인 식스 시그마 프로젝트 지원도구에 대해 소개한다. 이를 통해 식스 시그마 프로젝트를 수행하는 조직이나 사용자는 정량적인 프레임워크와 도구의 사용에 바탕을 둔 식스 시그마 프로젝트의 관리를 통해 식스 시그마 프로젝트의 정량화, 체계화, 통합화라는 이득을 얻을 수 있을 것이다.

새로운 수익인식기준이 통신사업자의 재무보고에 미치는 영향 : 규제회계를 중심으로 (The Effect of New Revenue Recognition Standard on Telecom Firms' Financial Reporting : Focusing on Regulatory Accounting)

  • 천미림;정진향;이태희
    • 디지털융복합연구
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    • 제17권11호
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    • pp.163-170
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    • 2019
  • 새로운 기술과 산업의 등장으로 통신산업의 융복합화가 가속되면서 규제제도 개편에 대한 논의가 이루어지고 있다. 이러한 가운데 2018년 기업의 수익에 큰 변화를 야기하는 새로운 수익인식기준이 도입되었다. 본 연구는 새로 도입된 한국채택국제회계기준(K-IFRS) 제1115호 '고객과의 계약에서 생긴 수익'의 규제회계제도 적용가능성을 검토하고 통신정책 수립에 시사점을 제공하고자 하였다. 먼저 K-IFRS 제1115호 중 통신사업자의 수익에 영향을 미칠 수 있는 주요내용을 정리하고, 기존의 수익인식기준과 어떠한 차이가 있는가를 분석하였다. 또한 수행의무의 식별, 거래가격산정 및 거래가격의 배분에 대한 사례를 제시하여 새로운 수익인식기준이 통신사업자의 수익에 어떻게 영향을 미치는가를 확인하고 이에 대한 회계처리방법을 제시하였다. 통신사업자의 수익에 가장 큰 변화는 거래가격을 거래가격을 통신서비스와 휴대전화단말기 판매 두 개의 수행의무에 배부하는 것이며 이로 인해 사업자의 통신서비스매출은 일제히 감소할 것으로 예상된다. 본 연구는 새로운 수익인식기준의 도입에 대한 고찰을 통해 통신사업자의 수익의 변화와 회계처리에 대한 이해를 제고하고, 통신정책 수립에 중요한 시사점을 제공한다는데 의의가 있다.

한국 상병수당제도 및 전달체계 설계연구: 주요 선진국과의 제도 비교를 중심으로 (Designing the Sickness Benefit Scheme in South Korea: Using the Implication from Schemes of Advanced Nations)

  • 정현우;손민성;정혜주
    • 보건행정학회지
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    • 제29권2호
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    • pp.112-129
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    • 2019
  • Currently, the South Korean Government does not provide sickness benefits from the National Health Insurance, which is different from most other Organization for Economic Cooperation and Development countries. The sickness benefit guarantees a part of lost income due to injuries or diseases. The purpose of this study is to propose a sickness benefit scheme for South Korea. To this end, we compare health care systems, sickness benefit schemes, and delivery systems of those in Germany, Japan, and Sweden, focusing on the seven categories: management authority, object, level of payment, duration of payment, qualification requirements, connection with paid sick leave of workplace, and financial resources, and as to delivery system, the six categories: the number of procedures, transferring document between institutions, whether or not utilizing electronic reporting system, applicant, and administrative convenience. Based on the implications derived from the case study, we propose the sickness benefit scheme and its delivery pathway and other details for South Korea. This study is first to propose the sickness benefit for health insurance in Korea with its level of details. More studies should follow with case studies of other countries, as well as productive debates to build a feasible and sustainable sickness benefit system in South Korea.

의료의 질 향상을 위한 환자중심 건강결과 측정의 국제 동향과 국내 시사점 - OECD PaRIS를 중심으로 (International Trends on Patient-Reported Outcome Measures for Improving Care Quality and Its Implication for South Korea: Focus on OECD PaRIS)

  • 최지숙;박영신;김지애;박춘선
    • 한국의료질향상학회지
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    • 제25권1호
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    • pp.11-28
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    • 2019
  • Purpose: The purpose of this paper is to derive implication on the adoption of PROMs (Patient-Reported Outcome Measures) to improve quality of care in South Korea. With this purpose, the paper examines the status of PROMs in South Korea and other countries including OECD's PaRIS (Patient Reported Indicators Survey) initiative, and reviews policy cases that have adopted PROMs to improve performance of healthcare system. Methods: We conducted literature review on OECD reports on PaRIS, peer-reviewed journals, and information from the websites of relevant institutions such as ICHOM, NQF and OECD. Results: To identify healthcare services of best values and support patient-centered health system, OECD has initiated PaRIS which develops, collects and analyzes patient-reported indicators for cross-countries comparison. PaRIS is implemented on two work streams: 1) collect, validate and standardize PROMs in the areas where patient-reported indicators already exist such as breast cancers, hip and knee replacement, and mental conditions, 2) develop a new international survey on multiple chronic conditions. Countries like England, U.S., Sweden and Netherlands use PROMs for measuring performance of hospitals and performance evaluation at the national level, and provide the financial incentives for reporting PROMs. Conclusions: The use of PROMs can support the current policy agenda that is the patient-centered healthcare system which has been emphasized to reinforce the primary and the community-based care. For the use of PROMs, it is recommended to actively participate in PaRIS initiative by OECD, select appropriate instruments for PROMs, and continue on standardization of them. This will assure patients' involvement in improving health system performance, systemize information generated in the process of adopting PROMs, and develop a system to evaluate performance.