• Title/Summary/Keyword: rank analysis

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The Effect of Correction of Unaudited Financial Statements on Audit Hours (감사전 재무제표의 수정이 감사시간에 미치는 영향)

  • Park, Hong-Kyu;Park, Kyungho;Lee, Yu-sun
    • Journal of Convergence for Information Technology
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    • v.12 no.4
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    • pp.111-118
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    • 2022
  • This study is an analysis of auditor's response to audit risk. Specifically, audit risk is measured by the amount of correction of the current financial statements, and auditor's response is measured by the rate of change of audit hour in next auditing. The amount of correction can be viewed as audit risk recognized by auditor because the degree of auditor's correction will increase as the company's financial statement preparation ability is lower or the profit management amount is larger. Auditor's response is measured as the rate of change of audit hour because audit risk would be incorporated in audit plan. Although auditing is performed by a team, auditor's response would differ depending on their roles. It is expected the leaders who establish the audit plan and manage the audit quality would respond more sensitively to audit risk than the other auditors. The results show that when the amount of correction is greater than a certain level, auditors recognize it as audit risk and increase total(and leaders') audit hour in next year audit.

Assessment of the Caries Detection Ability of Quantitative Light-induced Fluorescence (QLF) in Primary Teeth in vitro (유치의 치아우식증 확인을 위한 정량형광분석(QLF) 검사법의 우식탐지능력 평가)

  • Cho, Kyung Hyun;Kang, Chung-Min;Jung, Hoi-In;Lee, Tae Yang;Song, Je Seon
    • Journal of the korean academy of Pediatric Dentistry
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    • v.49 no.1
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    • pp.65-75
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    • 2022
  • The aim of this study was to evaluate QLF (quantitative light-induced fluorescence) technology for the caries detection in primary teeth and validate the relationships between the cavity volume of carious lesions and QLF analysis results. Total 125 tooth surfaces include 53 occlusal surfaces, and 72 proximal surfaces were investigated with the portable QLF device for detection of dental caries in primary molars. Micro-CT radiograph was also performed to classify carious lesions and calculate the cavity volume. QLF showed good accuracy and reliability (sensitivity 0.75 - 0.94, specificity 0.82 - 0.95, and AUROC 0.88 - 0.98) for the caries detection in primary teeth except 𝚫R average results of proximal caries which showed relatively low values. Statistically significant relationships were found between 𝚫F average, QS-Index and the cavity volume according to Spearman rank-order correlation coefficients (r = 0.805 - 0.832, p < 0.001). QLF detection method would be a harmless and reliable way for children to diagnose dental caries without the concern about radiation exposure.

Hydrological drought risk assessment for climate change adaptation in South Korea (기후변화 적응을 위한 우리나라 수문학적 가뭄 위험도 평가)

  • Seo, Jungho;Chi, Haewon;Kim, Heey Jin;Kim, Yeonjoo
    • Journal of Korea Water Resources Association
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    • v.55 no.6
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    • pp.421-435
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    • 2022
  • As natural disasters have been increasing due to climate change, sustainable solutions are in need to alleviate the degree of drought hazard, assess and project the drought influence based on future climate change scenarios. In assessing drought risk, socio-economic factors of the region must be considered along with meteorological factors. This study categorized drought hazard, exposure, and vulnerability as three major components of drought risk according to the Intergovernmental panel on Climate Change (IPCC) risk assessment framework, and selected indices for each component to quantify the drought risk in South Korea according to the mid-size basins. Combinations of climate scenarios (Representative Concentration Pathway; RCP 2.6 and RCP 8.5) and socio-economic scenarios (Shared Socio-economic Pathways; SSP 1, SSP2 and SSP3) for the near future (2030-2050) ant the far future (2080-2099) were utilized in drought risk analysis, and results were compared with the historical data (1986-2005). In general, the drought risks for all scenarios shows large increases as time proceeds to the far furture. In addition, we analyzed the rank of drought hazard, exposure, vulnerability for drought risk, and each of their contribution. The results showed that the drought hazard is the most contributing component to the increase of drought risk in future and each basin shows varying contributing components. Finally, we suggested countermeasures for each basin according to future climate change scenarios, and thus this study provides made the basis for establishing drought management measures.

Correlation between Fatty Infiltration of Lumbar Paraspinal Muscle and Slip Percentage on 45 Korean Medicinal Treatment Cases of Spondylolisthesis: A Retrospective Study (척추전방전위증 환자 45예의 요추주변근육의 지방침착도와 전위정도의 상관성에 대한 후향적 연구)

  • Kim, Yu-Gon;Kim, Dae-Ho;Jeong, Hyeon-Gyo;Lim, Jin-Woong;Kim, Yong-Hwa;Kang, Deok;Jeong, Hwe-Joon;Shin, Kyung-Moon;Shin, Dong-Hoon;Yang, Jae-Woo;O, Ji-Hoon;Cho, Jae-Seong
    • Journal of Korean Medicine Rehabilitation
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    • v.32 no.1
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    • pp.51-62
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    • 2022
  • Objectives Objective of this study is to investigate the role of paraspinal muscles by examining the correlation between slip percentage (SP) of spondylolisthesis and fatty infiltration of lumbar paraspinal muscle. Methods Retrospective analysis was performed on 45 patients diagnosed with spondylolisthesis based on medical records. Using T2-weighted axial magnetic resonance imaging, cross-sectional areas (CSAs) of psoas major (PM), multifidus (MU) and erector spinae (ES) were calculated and divided by CSA of lower level vertebral body (VB). SP was measured using sagittal T2-weighted images. Correlation of SP with muscle relative cross-sectional area (RCSA) and muscle fatty infiltration by Goutallier classification was respectively analyzed using Spearman correlation. Statistic assessment conducted by Wilcoxon signed rank test and paired t-test using program GraphPad prism 5 (GraphPad Software, Inc., San Diego, CA, USA). Results Spondylolisthesis forward slip percentage by Taillard's method was negatively associated with both side MU RCSAs. No significant correlation was found between PM RCSA, ES RCSA and SP. Forward slippage was significantly correlated with fatty infiltration of lumbar paraspinal muscle measured by Goutallier classification. Conclusions This study is to understand the role of paraspinal muscle affecting spinal instability by investigating correlation between statistical deviation of lumbar muscle characters (RCSA, fatty infiltration of lumbar muscle) and SP. We found that spondylolisthesis SP is positively related to fatty infiltration of lumbar paraspinal muscle. and is negatively associated with both side MU RCSAs.

PPIA, HPRT1, and YWHAZ are suitable reference genes for quantitative polymerase chain reaction assay of the hypothalamic-pituitary-gonadal axis in sows

  • Kim, Hwan-Deuk;Jo, Chan-Hee;Choe, Yong-Ho;Lee, Hyeon-Jeong;Jang, Min;Bae, Seul-Gi;Yun, Sung-Ho;Lee, Sung-Lim;Rho, Gyu-Jin;Kim, Seung-Joon;Lee, Won-Jae
    • Animal Bioscience
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    • v.35 no.12
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    • pp.1850-1859
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    • 2022
  • Objective: The quantitative reverse transcription polymerase chain reaction (qPCR) is the most accurate and reliable technique for analysis of gene expression. Endogenous reference genes (RGs) have been used to normalize qPCR data, although their expression may vary in different tissues and experimental conditions. Verification of the stability of RGs in selected samples is a prerequisite for reliable results. Therefore, we attempted to identify the most stable RGs in the hypothalamic-pituitary-gonadal (HPG) axis in sows. Methods: The cycle threshold values of nine commonly used RGs (18S, HPRT1, GAPDH, RPL4, PPIA, B2M, YWHAZ, ACTB, and SDHA) from HPG axis-related tissues in the domestic sows in the different stages of estrus cycle were analyzed using two RG-finding programs, geNorm and Normfinder, to rank the stability of the pool of RGs. In addition, the effect of the most and least stable RGs was examined by normalization of the target gene, gonadotropin-releasing hormone (GnRH), in the hypothalamus. Results: PPIA, HPRT1, and YWHAZ were the most stable RGs in the HPG axis-related tissues in sows regardless of the stages of estrus cycle. In contrast, traditional RGs, including 18S and ACTB, were found to be the least stable under these experimental conditions. In particular, in the normalization of GnRH expression in the hypothalamus against several stable RGs, PPIA, HPRT1, and YWHAZ, could generate significant (p<0.05) elevation of GnRH in the preovulatory phase compared to the luteal phase, but the traditional RGs with the least stability (18S and ACTB) did not show a significant difference between groups. Conclusion: These results indicate the importance of verifying RG stability prior to commencing research and may contribute to experimental design in the field of animal reproductive physiology as reference data.

The Effects of Socioscientific Issue (SSI)-Based Instruction on Underachieving 9th-Grade Students: Achievement, Attitudes, and Scientific Participation and Lifelong Learning Competency (과학기술 관련 사회쟁점(SSI) 기반 수업이 중학교 3학년 과학 학습부진 학생의 기초 학업성취도, 과학학습에 대한 태도 및 과학적 참여와 평생학습 역량에 미치는 효과)

  • Jin-Kyong Hur;Nam-Hwa Kang
    • Journal of Science Education
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    • v.47 no.1
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    • pp.11-23
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    • 2023
  • In this study, we examined the effect of socioscientific issue (SSI) based science lessons on underachieving 9th-grade students. A total of seven lessons centered on two SSIs related to the national science curriculum were developed and implemented during the first semester of 2021. Data were collected from 185 9th-grade students in one middle school in a mid-sized city of South Korea. Among them, 37 were identified as achieving far below the standards (underachieving students hereafter). Quantitative data were collected from pre- and post-tests on basic science content and attitudes and competency measures. To supplement quantitative data, lesson observation notes were recorded, and student interviews with a selected number of students were conducted. The analysis of quantitative data was conducted through the Wilcoxon Signed Rank Test and paired t-tests. Qualitative data were analyzed to find reasons for changing attitudes. The findings showed that the SSI-based lessons were more effective on underachieving students than the others in enhancing basic academic achievement, while there was no significant effect on all in attitudes and competency. Lesson observation data showed that underachieving students were more engaged in SSI-based lessons than before. Student interviews demonstrated several reasons why they were engaged, suggesting the aspects of SSI-based lessons that facilitated underachieving students' learning. Further research topics are suggested.

Study on the Empirical Awareness Analysis of Navigational Officers on the Evaluation of Ship Stability (선박 복원성 평가에 관한 항해사의 경험적 인지도 분석 연구)

  • Hong-Beom Kim;Young-Joong Ahn;Yun-Sok Lee;Chang-Hyun Jung;Gil-Young Kong
    • Journal of the Korean Society of Marine Environment & Safety
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    • v.29 no.4
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    • pp.325-331
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    • 2023
  • The navigational officer's knowledge about securing stability, an essential factor for promoting the safe operation of ships, should be improved along with advancement in ship technology, such as the large-sized ships and the appearance of autonomous ships. Accordingly, this study conducted a survey on stability, targeting navigational officers, and analyzed empirical awareness using general characteristics. Navigational officers had a high level of understanding of the stability criteria for a higher rank, but lacked the understanding of the special criteria for specific ship types. Of the total respondents, 87.6% were using a loading computer to evaluate stability. The GM scored the highest (3.891/5.000 points) as a method of evaluating stability on the ship. Further, whether the stability was secured was determined based on the GM and stability criteria. Most navigational officers replenish additional ballast water to improve the stability and use a small angle of rudder in the case of lacking stability. The results of this study are intended to be used as important data for improving education and research on operator-centered stability in the future by evaluating the empirical awareness of navigational officers on the ship stability.

Cycle-Consistent Generative Adversarial Network: Effect on Radiation Dose Reduction and Image Quality Improvement in Ultralow-Dose CT for Evaluation of Pulmonary Tuberculosis

  • Chenggong Yan;Jie Lin;Haixia Li;Jun Xu;Tianjing Zhang;Hao Chen;Henry C. Woodruff;Guangyao Wu;Siqi Zhang;Yikai Xu;Philippe Lambin
    • Korean Journal of Radiology
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    • v.22 no.6
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    • pp.983-993
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    • 2021
  • Objective: To investigate the image quality of ultralow-dose CT (ULDCT) of the chest reconstructed using a cycle-consistent generative adversarial network (CycleGAN)-based deep learning method in the evaluation of pulmonary tuberculosis. Materials and Methods: Between June 2019 and November 2019, 103 patients (mean age, 40.8 ± 13.6 years; 61 men and 42 women) with pulmonary tuberculosis were prospectively enrolled to undergo standard-dose CT (120 kVp with automated exposure control), followed immediately by ULDCT (80 kVp and 10 mAs). The images of the two successive scans were used to train the CycleGAN framework for image-to-image translation. The denoising efficacy of the CycleGAN algorithm was compared with that of hybrid and model-based iterative reconstruction. Repeated-measures analysis of variance and Wilcoxon signed-rank test were performed to compare the objective measurements and the subjective image quality scores, respectively. Results: With the optimized CycleGAN denoising model, using the ULDCT images as input, the peak signal-to-noise ratio and structural similarity index improved by 2.0 dB and 0.21, respectively. The CycleGAN-generated denoised ULDCT images typically provided satisfactory image quality for optimal visibility of anatomic structures and pathological findings, with a lower level of image noise (mean ± standard deviation [SD], 19.5 ± 3.0 Hounsfield unit [HU]) than that of the hybrid (66.3 ± 10.5 HU, p < 0.001) and a similar noise level to model-based iterative reconstruction (19.6 ± 2.6 HU, p > 0.908). The CycleGAN-generated images showed the highest contrast-to-noise ratios for the pulmonary lesions, followed by the model-based and hybrid iterative reconstruction. The mean effective radiation dose of ULDCT was 0.12 mSv with a mean 93.9% reduction compared to standard-dose CT. Conclusion: The optimized CycleGAN technique may allow the synthesis of diagnostically acceptable images from ULDCT of the chest for the evaluation of pulmonary tuberculosis.

Prediction of Prognosis in Glioblastoma Using Radiomics Features of Dynamic Contrast-Enhanced MRI

  • Elena Pak;Kyu Sung Choi;Seung Hong Choi;Chul-Kee Park;Tae Min Kim;Sung-Hye Park;Joo Ho Lee;Soon-Tae Lee;Inpyeong Hwang;Roh-Eul Yoo;Koung Mi Kang;Tae Jin Yun;Ji-Hoon Kim;Chul-Ho Sohn
    • Korean Journal of Radiology
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    • v.22 no.9
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    • pp.1514-1524
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    • 2021
  • Objective: To develop a radiomics risk score based on dynamic contrast-enhanced (DCE) MRI for prognosis prediction in patients with glioblastoma. Materials and Methods: One hundred and fifty patients (92 male [61.3%]; mean age ± standard deviation, 60.5 ± 13.5 years) with glioblastoma who underwent preoperative MRI were enrolled in the study. Six hundred and forty-two radiomic features were extracted from volume transfer constant (Ktrans), fractional volume of vascular plasma space (Vp), and fractional volume of extravascular extracellular space (Ve) maps of DCE MRI, wherein the regions of interest were based on both T1-weighted contrast-enhancing areas and non-enhancing T2 hyperintense areas. Using feature selection algorithms, salient radiomic features were selected from the 642 features. Next, a radiomics risk score was developed using a weighted combination of the selected features in the discovery set (n = 105); the risk score was validated in the validation set (n = 45) by investigating the difference in prognosis between the "radiomics risk score" groups. Finally, multivariable Cox regression analysis for progression-free survival was performed using the radiomics risk score and clinical variables as covariates. Results: 16 radiomic features obtained from non-enhancing T2 hyperintense areas were selected among the 642 features identified. The radiomics risk score was used to stratify high- and low-risk groups in both the discovery and validation sets (both p < 0.001 by the log-rank test). The radiomics risk score and presence of isocitrate dehydrogenase (IDH) mutation showed independent associations with progression-free survival in opposite directions (hazard ratio, 3.56; p = 0.004 and hazard ratio, 0.34; p = 0.022, respectively). Conclusion: We developed and validated the "radiomics risk score" from the features of DCE MRI based on non-enhancing T2 hyperintense areas for risk stratification of patients with glioblastoma. It was associated with progression-free survival independently of IDH mutation status.

The Extent of Late Gadolinium Enhancement Can Predict Adverse Cardiac Outcomes in Patients with Non-Ischemic Cardiomyopathy with Reduced Left Ventricular Ejection Fraction: A Prospective Observational Study

  • Eun Kyoung Kim;Ga Yeon Lee;Shin Yi Jang;Sung-A Chang;Sung Mok Kim;Sung-Ji Park;Jin-Oh Choi;Seung Woo Park;Yeon Hyeon Choe;Sang-Chol Lee;Jae K. Oh
    • Korean Journal of Radiology
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    • v.22 no.3
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    • pp.324-333
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    • 2021
  • Objective: The clinical course of an individual patient with heart failure is unpredictable with left ventricle ejection fraction (LVEF) only. We aimed to evaluate the prognostic value of cardiac magnetic resonance (CMR)-derived myocardial fibrosis extent and to determine the cutoff value for event-free survival in patients with non-ischemic cardiomyopathy (NICM) who had severely reduced LVEF. Materials and Methods: Our prospective cohort study included 78 NICM patients with significantly reduced LV systolic function (LVEF < 35%). CMR images were analyzed for the presence and extent of late gadolinium enhancement (LGE). The primary outcome was major adverse cardiac events (MACEs), defined as a composite of cardiac death, heart transplantation, implantable cardioverter-defibrillator discharge for major arrhythmia, and hospitalization for congestive heart failure within 5 years after enrollment. Results: A total of 80.8% (n = 63) of enrolled patients had LGE, with the median LVEF of 25.4% (19.8-32.4%). The extent of myocardial scarring was significantly higher in patients who experienced MACE than in those without any cardiac events (22.0 [5.5-46.1] %LV vs. 6.7 [0-17.1] %LV, respectively, p = 0.008). During follow-up, 51.4% of patients with LGE ≥ 12.0 %LV experienced MACE, along with 20.9% of those with LGE ≤ 12.0 %LV (log-rank p = 0.001). According to multivariate analysis, LGE extent more than 12.0 %LV was independently associated with MACE (adjusted hazard ratio, 6.71; 95% confidence interval, 2.54-17.74; p < 0.001). Conclusion: In NICM patients with significantly reduced LV systolic function, the extent of LGE is a strong predictor for long-term adverse cardiac outcomes. Event-free survival was well discriminated with an LGE cutoff value of 12.0 %LV in these patients.