• Journal of Korean Society of Industrial and Systems Engineering
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• v.46 no.1
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• pp.91-104
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• 2023

The records system is believed to have started in Italy in the 14th century in line with trade developments in Europe. In 1491, Luca Pacioli, a mathematician, and an Italian Franciscan monk wrote the first book that described double-entry accounting processes. In many countries, including Korea, the government accounting standards used single-entry bookkeeping rather than double-entry bookkeeping that can be aggregated by account subject. The cash-based and single-entry bookkeeping used by the government in the past had limitations in providing clear information on financial status and establishing a performance-oriented financial management system. Accordingly, the National Accounting Act (promulgated in October 2007) stipulated the introduction of double-entry bookkeeping and accrual accounting systems in the government sector from January 1, 2009. Furthermore, the Korean government has also introduced International Financial Reporting Standards (IFRS), and the System of National Accounts (SNA). Since 2014, Korea owned five national accounts. In Korea, valuation began with the 1968 National Wealth Statistics Survey. The academic origins of the valuation of national wealth statistics which had been investigated by due diligence every 10 years since 1968 are based on the 'Engineering Valuation' of professor Marston in the Department of Industrial Engineering at Iowa State University in the 1930s. This field has spread to economics, etc. In economics, it became the basis of capital stock estimation for positive economics such as econometrics. The valuation by the National Wealth Statistics Survey contributed greatly to converting the book value of accounting data into vintage data. And in 2000 National Statistical Office collected actual disposal data for the 1-digit asset class and obtained the ASL(average service life) by Iowa curve. Then, with the data on fixed capital formation centered on the National B/S Team of the Bank of Korea, the national wealth statistics were prepared by the Permanent Inventory Method(PIM). The asset classification was also classified into 59 types, including 2 types of residential buildings, 4 types of non-residential buildings, 14 types of structures, 9 types of transportation equipment, 28 types of machinery, and 2 types of intangible fixed assets. Tables of useful lives of tangible fixed assets published by the Korea Appraisal Board in 1999 and 2013 were made by the Iowa curve method. In Korea, the Iowa curve method has been adopted as a method of ASL estimation. There are three types of the Iowa curve method. The retirement rate method of the three types is the best because it is based on the collection and compilation of the data of all properties in service during a period of recent years, both properties retired and that are still in service. We hope the retirement rate method instead of the individual unit method is used in the estimation of ASL. Recently Korean government's accounting system has been developed. When revenue expenditure and capital expenditure were mixed in the past single-entry bookkeeping we would like to suggest that BOK and National Statistical Office have accumulated knowledge of a rational difference between revenue expenditure and capital expenditure. In particular, it is important when it is estimated capital stock by PIM. Korea also needs an empirical study on economic depreciation like Hulten & Wykoff Catalog A of the US BEA.

• Journal of the Korean Wood Science and Technology
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• v.45 no.1
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• pp.126-138
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• 2017

This study was conducted to investigate the potential of chicken feather (CF), which is a by-product in poultry industry, as a raw material of wood adhesives. For the purpose, adhesive resins were formulated with NaOH- and $H_2SO_4$-hydrolyzed CF as well as crosslinkers, and then the properties and water resistance of the adhesive resins against hot water were measured. CF was made of mainly keratin-type protein, and no or very low content of heavy metals was detected. Hydrolysis rate of CF increased as NaOH concentration in hydrolysis solutions increased. However, in order to minimize the loss of adhesive property of protein itself by the severe hydrolysis of CF and to seek its proper hydrolysis conditions, NaOH concentrations in hydrolysis solution determined to adjust to 5%, 7.5% and 10%. In the NaOH-hydrolyzed CF, $H_2SO_4$-hydrolyzed CF as a hardener and crosslinker were added to formulate CF-based adhesive resins. Solid content of the resins ranged from 28.3% to 44.8% depending on hydrolysis conditions and type of crosslinker. Viscosity of the resins at $25^{\circ}C$ was very high. However, when the temperature of the resins was increased to $50^{\circ}C$, the viscosity decreased greatly and thus the resins could be applied as a sprayable resin. Retention rate measured to evaluate the water resistance of adhesive resins was the highest in the cured resin formulated with 5% NaOH-hydrolyzed CF and 5% $H_2SO_4$-hydrolyzed CF of 10% based on the solid weight as a hardener. Retention rate depending on crosslinkers added into adhesive resins was the highest phenol-formaldehyde (PF) followed by melamine-urea-formaldehyde (MUF) and formalin. The retention rate of CF-based adhesives formulated with 5% NaOH-hydrolyzed CF, PF and $H_2SO_4$-hydrolyzed CF of 10% and over did not differ statistically from that of commercial MUF resins. All of CF-based adhesives formulated with PF as a crosslinker and one with 5% NaOH-hydrolyzed CF of 55%, 5% $H_2SO_4$-hydrolyzed CF of 15%, and MUF of 30% on the basis of solid weight could be substituted for commercial urea-formaldehyde resins, From the results, CF can be used as a raw material of wood adhesives if hydrolyzed in proper conditions.

• Sleep Medicine and Psychophysiology
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• v.3 no.1
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• pp.85-95
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• 1996

Obstructive sleep apnea syndrome(OSAS) in childhood is unique and different n-om that in adulthood in several aspects, including pathophysiology, clinical features, diagnostic criteria, complications, management, and prognosis. Characteristic features of childhood OSAS in comparison with the adult form are the variety of severe complications such as developmental delay, more prominent behavioral and cognitive impairments, vivid cardiovascular symptoms, and increased death risk, warranting a special attention to the possible diagnosis of OSAS in children who snore. However, the childhood OSAS is often neglected and unrecognized. We, therefore, report a case of very severe OSAS in a 5-year-old boy who was sucessfully treated with continuous positive airway pressure(CPAP) treatment. Interestingly, the patient was comor-bid with the attention deficit hyperactivity disorder. Prior to the initial visit to us, adenotonsillectomy had been done at the age of 4 with no significant improvement of apneic symptoms and heavy snoring. On the initial diagnostic procedures, marked degree of snoring was audible even in the daytime wake state and the patient was observed to be very hyperactive. Increased pulmonary vascularity with borderline cardiomegaly was noted on chest X-ray. The baseline polysomnography revealed that the patient was very sleep-apneic and snored very heavily, with the respiratory disturbance index(RDI) of 46.9 per hour of sleep, the mean SaO2 of 78.8%, and the lowest SaO2 of 40.0%(the lowest detectable oxygen level by the applied oxymeter). The second night polysomnography was done for CPAP titration and the optimal pressure turned out to be $8.0\;cmH_2O$. The applied CPAP treatment was well tolerated by the patient and was found to be very effective in alleviating heavy snoring and severe repetitive sleep apneas. After 18 months of the CPAP treatment, the patient was followed up with nocturnal polysomnography(baseline and CPAP nights) and clinical examination. Sleep apneas were still present without CPAP on the baseline night. However, the severity of OSAS was significantly decreased(RDI of 15.7, mean SaO2 of 96.2%, and the lowest SaO2 of 83.0%), compared to the initial polysomnographic findings before initiation of long-term CPAP treatment. Wechsler intelligence tests done before and after the CPAP treatment were compared with each other and surprising improvement of intelligence(total 9 points, performance 16 points) was noted. Clinically he was found to be markedly improved in his attention deficit hyperactive behavior after CPAP treatment, but with minimal change of TOVA(test of variables of attention) scores except conversion of reaction time score into normal range. On the chest X-ray taken after 18 months of CPAP application, the initial cardiopulmonary abnormalities were not found at all. We found that the CPAP treatment in a young child is very effective, safe, and well-tolerated and also improves the co-morbid attention deficit hyperactive symptoms. Overall, the growth and development of the child has been facilitated with the long-term use of CPAP. Cardiovascular complications induced by OSAS have been also normalized with CPAP treatment. We suggest that early diagnosis and active treatment intervention of OSAS in children are crucial in preventing and ameliorating possible serious complications caused by repetitive sleep apneas and consequent hypoxic damage during sleep.

• Journal of Gastric Cancer
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• v.6 no.4
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• pp.270-276
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• 2006

Purpose: The prognosis of Borrmann type IV gastric cancer is poorer than that of the other gastric carcinomas. We compared the clinicopathological features of Borrmann type IV gastric cancer with those of other types of cancer and analyzed the significance of a Borrmann type IV carcinoma as a prognostic factor Materials and Methods: We retrospectively reviewed the clinicopathologic features, TNM stage and survival rates of 4,389 gastric cancer patients who received surgical management at Samsung Medical Center between January 1995 and December 2004. Results: Patients with a Borrmann type IV gastric carcinoma had a more advanced stage than patients with other types of gastric carcinomas at the initial diagnosis, and the curative resection rate was lower. The 5-year survival rate of patients with Borrmann type IV cancer was 20.7%, and that of patients with other types of cancer was 50.3%. The 5-year survival rate of patients with Borrmann type IV gastric carcinomas was significantly lower than that of patients with other types of gastric carcinomas at the same TNM stage. In univariate and multivariate analyses, the depth of invasion, the nodal state, distant metastasis, the TNM stage, curability and the presence of a Borrmann type IV carcinoma were independent prognostic factors in cases of gastric cancer. Conclusion: Compared to the other types of gastric carcinomas, a Borrmann type IV carcinoma has unique clinicopathological features. The prognosis should be predicated considering the differences between Borrmann type IV qastric carcinomas and other types of gastric carcinomas, and multimodal and intensive therapies are needed in patients with a Borrmann type IV gastric carcinoma.

• Journal of Korean Academy of Nursing
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• v.18 no.2
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• pp.162-188
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• 1988

The purpose of this study is to guide the direction of the Korean nursing education to analysize ⑴ the philosophy and objectives ⑵ curriculum, and ⑶ educational environment. This analysis is based on the data from 50 nursing schools (14 4-year colleges and 35 3-year colleges) The survey was conducted from Dec. 1986 through Jan. 1987 by mail. 1) Educational philosophy and objectives 10 4-year colleges and 8 3-year college program have curricular philosoph. Most popular curricular philosophies are human beings, health, nursing, nursology, nursing education, nurses role in the present and in the future. 10 nursing schools mentioned that human being is the subject to interact with : environment physically, mentally and socially. 2 schools mentioned that health is the state of functioning well physically, mentally and socially. 13 schools mentioned that the nursing is the dynamic act to maintain and to promote the highest possible level of health. 4 schools mentioned that the nursology is an applied science. 4 schools mentioned that nursing education is the process to induce the behavioural changes based on the individual ability. There is different opinion about the nurses' role between 4-year college and 3-year college. In the responses from 4-year colleges they focus on the leadership in effective changes, self-regulating and self-determining responsibilities, applying the new technology, continuing education, and participation in research to further nursing knowledge. In the responses from 3-year colleges, they focus on the education in college, primary health care nursing, direct care provider and public health education. Among 50 respondents 40 schools have educational goals which can be divided into two categories. One is to establish the moral and the other is to develop the professionalism. 2) Curriculm The analsis of curriculum is only based on the data from the 4-year colleges because the most of 3-year colleges follow the curriculum guideline set by the Ministry of Education. a) Comparison of the credits in cultural subject and in nursing major. The average required credit for graduation is 154.6 and the median credit is the range of 140-149. The average credit of cultural subjects is 43.4. In detail, the average number of credit of required course and elective courses are 24.1 and 19.3 respectively. The average credit for major subject is 111.2. In detail, the average credit for required courses and electives course are 100.9 and 10.4 respectively. In 5 colleges, students are offered even on elective course b) Comparison of the credit by class. The average earned credits are as follows : 41.1 in freshman, 400 in sophormore 38.3 in junior and 32.4 in senior. Cultural subjects are studied in early phases. c) Comparison of the compulsory and elective cultural subject by institute. The range of credit is 7-43 in compulsory cultural subjects and there are lot of differences among institutions. While all respondents require liberal arts as compulsary subjects, few respondents lists social science, natural science and behavioral science as required subjects. Social science-related subjects are frequently chosen as cultural subjects d) Distribution of creditsin cultural subjects by institute. The liberal art subjects are taught in 20 institute. English and physical education courses are taught in all instituions. The social science subjects are taught in 15 colleges and the basic Psycology and the Basic sociology are the most popular subjects. The natural science subjects are taught in 7 colleges and Biology and Chemistry are the most popular subjects among them. e) Distribution of credits in major basic courses by institute. Most of the institutes select Anatomy, Microbiology, Physiology, biochemistry and Pathology as basic major courses. f) Comparison of the required and elective courses for nursing major by institutions. Subjects and credit ranges in major are varing by institute. More than half of the respondents select the following subjects as required major subjects. (1) Adults Health Nursing and Practice (19.5 credits) (2) Mother and Child Care and Practice (8.9 credits) (3) Community Health Care and Practice (8.5 credits) (4) Psychiatric Nursing Care and Practice (8.1 credits) (5) Nursing Management and Practice (3.9 credits) (6) Fundamental of Nursing, Nursing Research and Health Assessment and Practice. Three institutions select Introduction to nursing, Rehabilitation Nursing, School Nursing, Public Health Nursing, Nursing English, Communication, Human Development as electives in nursing major. 3) Educational environment a) Nursing institution There are forty-three 3-year colleges and seventeen 4-year colleges and 81.4% of which are private b) Number of students and faculty 19.2% of the students are in 4-year colleges and 80.8% of the students are in 3-year colleges. In 4-year colleges, the number of nursing faculty members is in the other of assistant professor, instructor and professor. In 3-year colleges, the orderiis lecturer, associate professor, full time instructor and assistant professor. In 4-year colleges, 18.8 students are allocated per nursing faculty and in 3-year colleges, 33.1 students are allocated per nursing faculty. c) Clinical practices 66.7% of the 4-year colleges practice over 1201 hours in clinic and 28.5% of 3-year colleges practice over 1201 hours in clinic. In 4-year colleges, 11.5 students are allocated per nursing faculty and in 3-year colleges,17 students are allocated per nursing faculty The survey shows no difference in the procedure between 4-year colleges and 3-year colleges but 3-year colleges choose the more variety practicing site such as special hospital and community health clinic. d) Audiovisual facilities The survey shows a lot of difference in audiovisual facilities among institution and 3-year colleges are less equipped than 4-year colleges.

• Journal of the Korean Society of Food Science and Nutrition
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• v.4 no.1
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• pp.13-17
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• 1975

1. A nursery school principal must think over physical stamina and health of his children, and he must make an epoch making changes to nutrition control. I think that authorities concerned must give weight to quality before quantity to manage the nursery school. If the nursery school principal who has aid received from abroad and his native country must manage the nursery school rationally. It is expected that, though the nutrition level is below the level of sports middle school children, it is above the common level of home children. 2. I fear that the calories which the pupils of sports middle school assimilate a day on the average is apt to be more calories as compared with other pupils of their age(weight). This is also true for their level of activity. It is required that the nutritionist must recheck the quantity of the calorie provision. 3. I took no thought about infection with parasites in this thesis. It is because that the pupils of sports middle school have much Hb (hemoglobin), because they have had meals with a settled menu for a year or two. So, that it is expected that it is caused only by the nutritious foods regardless of parasites and that they have little Hb(hemoglobin). Besides though they are little pupils, because they have much Hb. Of taking the level with upper life classes of the the Ewha Girls University students, it will be more reliable. Therefore as we maintain the states of health of the common home children and nursery school children normally, to increase the national power, the managers of nursery schools or the heads of families must pay attention to the control of nutrition, and authorities concerned must pay attention to the control of nutrition, and authorities concerned must take the trouble much more to the management of nursery school.1. We have been undertaking the occupations of the family plannings for more ten years. But we have still failed to realize the anticipated result in the farm villages. Though it is not in this district, I think that we must make efforts in these occupations urgently, and control increases in population, decrease the consumptions of food and salt, and contribute to the increasing of the general income. 2. There is a tendency to take a little more salted foods in the cities than in the farm villages. But we are apt to take more salt in quantity(20g) to be taken in a day both in the cities and in the farm villages than it is necessary to us. So it is required that we must grope for a means of increasing of the general income as early as possible, and that we must improve our diet to be got rid of dietary life in importance. And so we have to study throughly the side effect caused due to too much salt to be taken in, if it is discovered, we must spour on a means of sweep of it.

• Korean Chemical Engineering Research
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• v.56 no.4
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• pp.577-584
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• 2018

This study was conducted to investigate the potential of chicken feather (CF), which is a by-product in poultry industry, as a partial substitute of wood fiber in the production of wood-based fiberboard. Keratin-type protein constituted the majority of CF, and its appearance did not differ from that of wood fiber. When the formaldehyde (HCHO) adsorptivities of CF compared by its pretreatment type, feather meal (FM), which was pretreated CF with high temperature and pressure and then grounded, showed the highest HCHO adsorptivity. In addition, there was no difference between the adsorbed HCHO amounts, which was measured by dinitrophenylhydrazine method, of scissors-chopped CF and CF beated with an electrical blender. Mechanical properties and HCHO emission of medium-density fiberboards (MDF), which were fabricated with wood fiber and 5 wt% CF, beated CF or FM based on the oven-dried weight of wood fiber, were not influenced by the pretreatment type of CF. However, when the values compared with those of MDF made with just wood fiber, thickness swelling and HCHO emission of the MDF were improved greatly with the addition of CF, beated CF or FM. Based on the results, it might be possible to produce MDF with improved dimensional stability and low HCHO emission if CF, beated CF or FM is added partially as a substitute of wood fiber in the manufacturing process of MDF produced with the conventional urea-formaldehyde resin of $E_1$ grade. However, the use of CF or FM in the production of MDF has a low economic feasibility at the current situation due to the securing difficulty and high cost of CF. In order to enhance the economic feasibility, it requires to use CF produced at small to medium-sized chicken meat plants. More importantly, it is considered that the technology developed from this research has a great potential to make provision for the prohibition of animal-based feed and to dispose environmentally avian influenza-infected poultry.

• Journal of Distribution Science
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• v.9 no.1
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• pp.29-38
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• 2011

Since a distribution market was opened in 1993 after the conclusion of the Uruguay Round (UR), various new businesses emerged in the Korean retail industry, such as convenience shops, supermarkets, specialty stores, non-store marketing methods, and cyber shopping malls, in addition to traditional markets and department stores. Competition among these retail businesses has intensified. According to the National Statistical Office (NSO), the growth rate of the total retail industry has shown a 32% increase in the past 5 years. While department stores, supermarkets, specialty stores, and other non-store retailing venues have shown signs of stagnation at a growth rate of 20-30%, which is similar to the growth rate of the entire retail industry, convenience shops and non-store marketing have shown 60-70% growth over the same period. By comparison, the growth rate of cyber shopping malls has nearly tripled. When applying development aspects of retail businesses through the competition to the retail life cycle, mom-and-pop stores and traditional markets have already entered the decline phase as specialty stores reach their maturity phase and demonstrate their limit of growth. Department stores are now in the latter part of the growth phase, which is still considered to have some growth potential. Big super markets are still in the early part of their growth stage although they were introduced 20 years ago. Meanwhile, retail businesses such as convenience stores, supermarkets, mail order houses, and warehouse stores are entering the middle growth phase and are expected to continue with their quantitative growth. At a time when most retail businesses in Korea are in a state of development or in the full growth stage, what kind of new innovative retailing will appear and develop? Moreover, what growth engine will drive it? This study analyzes the appearance of innovative retailing and its development process by establishing a discussable consumer's choice model through the interlocking mutual behavior of differentiated competitiveness and consumers' choice based on an awareness of this issue. The analysis of the results of this study can be summarized as follows. First, if a new vacuum zone emerges at the retail market level, innovative retailing such as low price/low service or high price/high service will emerge simultaneously. Second, if the number of new businesses in the vacuum zone increases, this will create competitiveness among the businesses, and each retailer will develop raising of level. Third, if a new business that raises the level develops, competition between the new and the existing retailer will occur, and an assimilation process between the existing retailing and the new retailing will be unfolded. Fourth, each retailing will promote distribution innovations in order to break the frontier of the existing distribution technology, and other retailing will follow the innovator. On the basis of an analysis of the abovementioned results, this study presents the following three suggestions. First, responding to the consumer's decision-making process on the attributes of retail shops that promote differentiation in strategies, this study established a consumer's choice model that can be discussed in relation to changes in market share. Second, this study provided an analysis of the emerging and developmental processes of innovative retail businesses using a more precise logical structure on the basis of the consumer's choice model described in this study. Third, the development process of retail businesses discussed in this study presented retailing solutions regarding management aspects on how to compose a strong retail mix that can help retail businesses gain competitive advantages in the market.

• Journal of Hospice and Palliative Care
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• v.21 no.1
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• pp.23-32
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• 2018

Purpose: Little is known regarding the extent to which dying patients with chronic obstructive pulmonary disease (COPD) receive life-sustaining procedures and palliative care in U.S. hospitals. We examine hospital cost trends and the impact of palliative care utilization on the use of life-sustaining procedures in this population. Methods: Retrospective nationwide cohort analysis was performed using National Inpatient Sample (NIS) data from 2005 and 2014. We examined the receipt of both palliative care and intensive medical procedures, defined as systemic procedures, pulmonary procedures, or surgeries using the International Classification of Diseases, 9th revision (ICD-9-CM). Results: We used compound annual growth rates (CAGR) to determine temporal trends and multilevel multivariate regressions to identify factors associated with hospital cost. Among 77,394,755 hospitalizations, 79,314 patients were examined. The CAGR of hospital cost was 5.83% (P<0.001). The CAGRs of systemic procedures and palliative care were 5.98% and 19.89% respectively (each P<0.001). Systemic procedures, pulmonary procedures, and surgeries were associated with increased hospital cost by 59.04%, 72.00%, 55.26%, respectively (each P<0.001). Palliative care was associated with decreased hospital cost by 28.71% (P<0.001). Conclusion: The volume of systemic procedures is the biggest driver of cost increase although there is a cost-saving effect from greater palliative care utilization.

• The Korean Society of Law and Medicine
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• v.20 no.3
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• pp.143-174
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• 2019

Our Constitution obliges the state to protect the health of the people, and the Medical Law, which embodied Constitution, sets out in detail the matters related to open the medical institution, and one of them is to prohibit the operation of multiple medical institutions. By the way, virtually multiple medical institutions could be opened and operated because the Supreme Court had interpreted that several medical institutions could be opened if medical activities were not performed directly at the additional medical institution which was opened under the another doctor's license. However, some health care providers opened the several medical institutions with another doctor's license for the purpose of the maximization of profit, and did illegal medical cares like the unfair luring of patients, over-treatment, and commission treatment. Also, realistic problems such as the infringed health rights have arisen. Accordingly, lawmakers had come to amend the Medical Law to readjust the system of opening for medical institution so that medical personnel could not open or operate more than one medical institution for any reason. For this reason, the Constitutional Court recently declared a constitutional decision through a long period of in-depth deliberation because the constitutional petition and the adjudication on the constitutionality of statutes had been filed on whether Article 33 paragraph 8 of the revised medical law is unconstitutional. The Constitutional Court acknowledged the "justice of purpose" in view of the importance of public medical institutions, of the prevention from seduction of for-profit patients and from over-treatment, and of the fact that health care should not be the object of commercial transactions. Given the risk that medical personnel might be subject to outside capital, the concern that the holder of the medical institution's opening certificate and the actual operator may be separated, the principle that the human body and life should not be just a means, and the current system's inability to identify over-treatment, it also acknowledged the 'minimum infringement'. Furthermore, The Constitutional Court judged it is constitutional in compliance with the principle of restricting fundamental rights, such as 'balance of legal interests'. In this regard, legislative complements are needed in order to effectively prevent the for-profit management and the over-treatment the Constitutional Court is concerned about. In this regard, consumer groups actively support the need for legislation, and health care providers groups also agree on the need for legislation. Therefore, the legislators should respect the recent Constitutional Court's decision and in the near future complete the complementary legislation to reflect the people's interests.