• Title/Summary/Keyword: the accounting standard

Search Result 203, Processing Time 0.026 seconds

Paediatric Retinoblastoma in India: Evidence from the National Cancer Registry Programme

  • Rangamani, Sukanya;SathishKumar, Krishnan;Manoharan, N;Julka, Pramod Kumar;Rath, Goura Kishor;Shanta, Viswanathan;Swaminathan, Rajaraman;Rama, Ranganathan;Datta, Karabi;Mandal, Syamsundar;Koyande, Shravani;Deshmane, Vinay;Ganesh, B;Banavali, Shripad D;Badwe, Rajendra A;Ramesh, C;Appaji, Lingappa;Nandakumar, Ambakumar
    • Asian Pacific Journal of Cancer Prevention
    • /
    • v.16 no.10
    • /
    • pp.4193-4198
    • /
    • 2015
  • Background: Globally, retinoblastoma is the most common primary intraocular malignancy occurring in children. This paper documents the recent incidence rates of retinoblastoma by age and sex groups from the Population Based Cancer Registries (PBCRs) of Bangalore, Mumbai, Chennai, Delhi and Kolkata using the data from the National Cancer Registry Programme. Materials and Methods: Relative proportions, sex ratio, method of diagnosis, and incidence rates (crude and age standardized) for each PBCR and pooled rates of the five PBCRs were calculated for the years 2005/06 to 2009/10. Standard errors and 95% confidence limits of ASIRs by sex group in each PBCR were calculated using the Poisson distribution. Standardised rate ratios of ASIR by sex group and rate ratios at risk were also calculated. Results: The maximum retinoblastoma cases were in the 0-4 age group, accounting for 78% (females) and 81% (males) of pooled cases from five PBCRs. The pooled crude incidence rate in the 0-14 age group was 3.5 and the pooled ASIR was 4.4 per million. The pooled ASIR in the 0-4, 5-9 and 10-14 age group were 9.6, 2.0 and 0.1 respectively. The M/F ratio in Chennai (1.9) and Bangalore PBCRs (2.0) was much higher than the other PBCRs. Among the PBCRs, the highest incidence rate in 0-4 age group was found in males in Chennai (21.7 per million), and females in Kolkata (18.9 per million). There was a distinct variation in incidence rates in the PBCRs in different geographic regions of India.

Manufacturing of a Korean Hand Phantom with Human Electrical Properties at 835 MHz and 1,800 MHz Bands (835 MHz 및 1,800 MHz 대역에서 인체의 전기적 특성을 가지는 한국인 손 모양의 팬텀 제작)

  • Choi, Donggeun;Gimm, Yoonmyoung;Choi, Jaehoon
    • The Journal of Korean Institute of Electromagnetic Engineering and Science
    • /
    • v.24 no.5
    • /
    • pp.534-540
    • /
    • 2013
  • Interest of the hand effect on the electromagnetic wave are internationally increasing with the increase of the use of the mobile phone. IEC TC106(International Electrotechnical Commission, Technical Committee 106) promotes international research exchange program in order to reflect the effect of human hands in the standard assessment method of human exposure dosimetry by the electromagnetic wave of mobile phones. Since current commercialized hand phantom is manufactured by taking into account the average size of westerners and provides only one grip posture, it imposes many restrictions on the accurate SAR measurement. Therefore, the development of proper hand phantom accounting for domestic situation and various grip posture capability is essential in order to analyze the accurate effect of human hand on the exposure estimation. In this paper, a jelly hand phantom suitable for Korean was manufactured with various grip posture capability at 835 MHz and 1,800 MHz bands. Although the tolerances of permittivity and conductivity of the manufactured hand phantom are with ${\pm}10%$ each, it was much less than CTIA(Cellular Telecommunication Industry Association) tolerance of ${\pm}20%$ at both bands. Its 3D CAD(3 Dimensional Computer Aided Design) file which was developed can be utilized for the simulation of human hand effect on SAR measurement of mobile phones. The findings in this study can be utilized for the analysis of human hand effect on SAR measurement of a mobile phone.

The Effect of Electrochemical Treatment in Lowering Alkali Leaching from Cement Paste to an Aquatic Environment: Part 1- Leachability of Alkali Ions (전기화학적 기법을 통한 시멘트페이스트의 수중노출에 따른 알칼리이온 침출저감 효과: Part 1- 알칼리이온의 침출능)

  • Bum-Hee Youn;Ki-Yong Ann
    • Journal of the Korean Recycled Construction Resources Institute
    • /
    • v.11 no.2
    • /
    • pp.138-144
    • /
    • 2023
  • In this study, the effect of electrochemical treatment in mitigating alkali leaching into an aquatic environment was investigated. To modify the surface of cement paste, 1000 mA/m2 of the direct current was passed through anodic graphite to the external mesh for 4 weeks. Then, the cement paste specimen was exposed to still water in air-tight condition to prevent natural healing of alkali leaching in the water. For 100 days of monitoring in water, the pH value was marginally increased at the electrochemical treatment, while control specimen ranked to the even higher pH accounting for 13.2 in the pH. Moreover, after the pH monitoring, the pH profile for the paste specimen indicated that the electrochemical treatment was effective in securing the higher alkalinity of cement matrix. The water obtained from alkali leaching process, was used to ecological test for Daphnia magna. It was evident that the electrochemical treatment had minimal adverse effect on ecological impact, while control specimen mostly immobilized the standard Daphnia magna.

International Case Study and Strategy Proposal for IUCN Red List of Ecosystem(RLE) Assessment in South Korea (국내 IUCN Red List of Ecosystem(생태계 적색목록) 평가를 위한 국제 사례 연구와 전략 제시)

  • Sang-Hak Han;Sung-Ryong Kang
    • Journal of Wetlands Research
    • /
    • v.25 no.4
    • /
    • pp.408-416
    • /
    • 2023
  • The IUCN Red List of Ecosystems serves as a global standard for assessing and identifying ecosystems at high risk of biodiversity loss, providing scientific evidence necessary for effective ecosystem management and conservation policy formulation. The IUCN Red List of Ecosystems has been designated as a key indicator (A.1) for Goal A of the Kunming-Montreal Global Biodiversity Framework. The assessment of the Red List of Ecosystems discerns signs of ecosystem collapse through specific criteria: reduction in distribution (Criterion A), restricted distribution (Criterion B), environmental degradation (Criterion C), changes in biological interaction (Criterion D), and quantitative estimation of the risk of ecosystem collapse (Criterion E). Since 2014, the IUCN Red List of Ecosystems has been evaluated in over 110 countries, with more than 80% of the assessments conducted in terrestrial and inland water ecosystems, among which tropical and subtropical forests are distributed ecosystems under threat. The assessment criteria are concentrated on spatial signs (Criteria A and B), accounting for 68.8%. There are three main considerations for applying the Red List of Ecosystems assessment domestically: First, it is necessary to compile applicable terrestrial ecosystem types within the country. Second, it must be determined whether the spatial sign assessment among the Red List of Ecosystems categories can be applied to the various small-scale ecosystems found domestically. Lastly, the collection of usable time series data (50 years) for assessment must be considered. Based on these considerations, applying the IUCN Red List of Ecosystems assessment domestically would enable an accurate understanding of the current state of the country's unique ecosystem types, contributing to global efforts in ecosystem conservation and restoration.

Single-particle Characterization of Aerosol Particles Collected Nearby a Lead Smelter in China

  • Jung, Hae-Jin;Song, Young-Chul;Liu, Xiande;Li, Yuwu;Ro, Chul-Un
    • Asian Journal of Atmospheric Environment
    • /
    • v.6 no.2
    • /
    • pp.83-95
    • /
    • 2012
  • China has been a top producer and exporter of refined lead products in the world since the year 2000. After the phasing-out of leaded gasoline in the late 1990s, non-ferrous metallurgy and coal combustion have been identified as potential major sources of aerosol lead in China. This paper presents the single particle analytical results of ambient aerosol particles collected near a lead smelter using a scanning electron microscopy- energy dispersive x-ray spectroscopy (SEM-EDX). Aerosol particle samples were collected over a 24-hour period, starting from 8 pm on 31 May 2002, using a high volume TSP sampler. For this near source sample, 73 particles among 377 particles analyzed (accounting for 19.4%) were lead-containing particles mixed with other species (S, Cl, K, Ca, and/or C), which probably appeared to be from a nearby lead smelter. Lead-containing particles of less than $2{\mu}m$ size in the near source sample were most frequently encountered with the relative abundances of 42%. SEM-EDX analysis of individual standard particles, such as PbO, PbS, $PbSO_4$, $PbCl_2$, and $PbCO_3$, was also performed to assist in the clear identification of lead-containing aerosol particles. Lead-containing particles were frequently associated with arsenic and zinc, indicating that the smelter had emitted those species during the non-ferrous metallurgical process. The frequently encountered particles following the lead-containing particles were mineral dust particles, such as aluminosilicates (denoted as AlSi), $SiO_2$, and $CaCO_3$. Nitrate- and sulfate-containing particles were encountered frequently in $2-4{\mu}m$ size range, and existed mostly in the forms of $Ca(NO_3,SO_4)/C$, $(Mg,Ca)SO_4/C$, and $AlSi+(NO_3,SO_4)$. Particles containing metals (e.g., Fe, Cu, and As) in this near source sample had relative abundances of approximately 10%. Although the airborne particles collected near the lead smelter contained elevated levels of lead, other types of particles, such as $CaCO_3$-containing, carbonaceous, metal-containing, nitrates, sulfates, and fly-ash particles, showed the unique signatures of samples influenced by emissions from the lead smelter.

A Study on Social Worker's Perception and Practice of the Right to Self-determination for Person with Developmental Disability: Application of Importance-Performance Analysis(IPA) (발달장애인의 자기결정권에 대한 사회복지사의 인식 및 실천에 관한 연구: 중요도-실행도분석(IPA)의 적용)

  • Lee, Nam-Jeong;Lee, Dong-Young
    • The Journal of the Korea Contents Association
    • /
    • v.20 no.11
    • /
    • pp.624-635
    • /
    • 2020
  • This study focuses on the right to self-determination, which has a higher possibility of infringement on rights, for people with developmental disabilities, who are more vulnerable to rights protection than other types of disabilities, and seeks to obtain implications of the basis for academic discussion and practical strategies. To this end, data were collected through a structured survey on 302 social workers in Seoul, Gyeonggi, and Gangwon area to identify the importance and execution degree of self-determination components of the developmental disabled, and descriptive analysis, differences. analysis, matrix analysis was applied. As a result of the analysis, the importance and performance degree were evaluated at an absolute level lower than the positive level, and the overall average standard execution degree was found to be applied relatively later, and the difference between the two levels was statistically significant. Meanwhile, goal setting and achievement, self-management and regulation, branch recognition and perception, etc. were identified as under-action elements as disparity between importance and performance. Therefore, in order to improve the balanced positivity of social workers and people with developmental disabilities in consideration of the reciprocity of human rights protection, applied behavior analysis, positive behavior support, and individualized service plan based on the application of a person-centered program and self-determination improvement program are applied. Suggestions were made on detailed strategies such as accounting.

Damage Conditions and Assessment for Cut Slope Structures due to Acid Rock Drainage (산성암반배수에 의한 절취사면 구조물의 피해 현황과 평가)

  • Lee Gyoo Ho;Kim Jae Gon;Park Sam-Gyu;Lee Jin-Soo;Chon Chul-Min;Kim Tack Hyun
    • Journal of the Korean Geotechnical Society
    • /
    • v.21 no.5
    • /
    • pp.83-92
    • /
    • 2005
  • The aim of this study was to investigate damage conditions of cut slope structures due to acid rock drainage (ARB) and to assess the acid production potential of various rocks. Acid rock drainage is produced by the oxidation of sulfide minerals contained in coal mine zone and mineralization belt of Pyeongan supergroup and Ogcheon group, pyrite-bearing andesite, and Tertiary acid sulfate soils in Korea. Most of cut slopes producing ARB have been treated with shotcrete to reduce ARD. According to the field observations, ARD had an adverse effect on slope structures. The corrosion of shotcrete, anchors and rock bolts and the bad germination and growth diseases of covering plants due to ARD were observed in the field. The concentration of heavy metals and pH of ARD from cut slope exceeded the environmental standard, indicating a high potential of environmental pollution of surrounding soil, surface water and ground water by the ARD. According to acid base accounting (ABA) of the studied samples, hydrothermally altered volcanic rocks, tuffs, coaly shales, tailings of metallic mine had a relatively high potential of acid production but gneiss and granite had no or less acid production potential. It is expected that the number of cut slopes will increase hereafter considering the present construction trend. In order to reduce the adverse effect of ARD in construction sites, we need to secure the data base for potential ARD producing area and to develop the ARD reduction technologies suitable.

Moderating effects of Income Smoothing on the relationship between managerial ability and manager compensation (경영자 능력과 경영자 보상의 관련성에 이익유연화가 미치는 조절효과)

  • Lee, Eun-Ju;Hwang, Sung-Jun
    • Journal of Digital Convergence
    • /
    • v.19 no.12
    • /
    • pp.321-329
    • /
    • 2021
  • A measure of managerial ability was derived using DEA, a measure of management efficiency, and the correlation coefficient between discretionary accrual and non-discretionary accrual, net income and operating cash flow standard deviation was used as a proxy for income smoothing. verified. In addition, the manager's compensation was used by taking the natural logarithm of the cash compensation per manager. The analysis results are summarized as follows. The analysis period for hypothesis testing is from 2004 to 2017, as a result of the hypothesis analysis of the correlation with the level of manager's compensation, it was suggested that the income smoothing behavior decreased the performance-based compensation and increased the performance-controlled compensation. This can be said to be the result of indirectly confirming that additional compensation is differentially paid for income smoothing. This study has a contribution to the study by empirically analyzing whether income smoothing affects the relationship between managerial ability and managerial compensation. However, although a number of previous studies empirically analyzed that there are upper and lower bounds for manager compensation, there is limitations that could not be analyzed for asymmetric compensation due to income smoothing is expected to expand.

Trastuzumab in a Patient with Metastatic Salivary Duct Carcinoma : A Case Report (트라스투주맙 치료에 반응을 보인 HER2/neu 양성 전이성 타액관 암종 1예)

  • Kong, Bong Han;Lee, Jieun;Choi, Sang-Su;Park, Jinhee;Kim, Yeon Shil;Kim, Min-Sik;Lee, Youn-Soo;Lee, Ji-Yeon;Hong, Sook Hee;Kang, Jin Hyoung
    • Korean Journal of Head & Neck Oncology
    • /
    • v.30 no.2
    • /
    • pp.90-94
    • /
    • 2014
  • Salivary duct carcinoma(SDC) is rare malignancy, accounting for approximately 1-3% of all malignant salivary gland tumors. Systemic chemotherapy has been used for stage IV SDC, but there is no consensus on the standard treatment. SDC is histologically similar to ductal carcinoma of breast and often overexpress HER2/neu, hence HER2/neu targeted therapy could be one of treatment options. A 75-year-old Arabian man was diagnosed as SDC of right parotid gland with extensive metastases. He received oral 5-FU as palliative chemotherapy, but he was intolerable to oral chemotherapy due to severe oral mucositis. Considering immunohistochemical stain of tumor tissue showing strong positive for HER2/neu, we decided to administer an anti-HER2/neu antibody, trastuzumab. Follow-up CT scans before the third dose of trastuzumab demonstrated remarkable regression of multiple metastases as well as primary tumor. This case suggests that HER2/neu targeted therapy may be a potential therapeutic option for the SDC patient with overexpression of HER2/neu.

Correlation between Lithium Concentration and Ecotoxicoloigy in Lithium Contained Waste Water (리튬 함유 폐액에서의 리튬 농도와 생태독성과의 연관성 연구)

  • Jin, Yun-Ho;Kim, Bo-Ram;Kim, Dae-Weon
    • Clean Technology
    • /
    • v.27 no.1
    • /
    • pp.33-38
    • /
    • 2021
  • Demand for lithium-based secondary batteries is greatly increasing with the explosive growth of related industries, such as mobile devices and electric vehicles. In Korea, there are several top-rated global lithium-ion battery manufacturers accounting for 40% of the global secondary battery business. Most discarded lithium secondary batteries are recycled as scrap to recover valuable metals, such as Nickel and Cobalt, but residual wastes are disposed of according to the residual lithium-ion concentration. Furthermore, there has not been an attempt on the possibility of water discharge system contamination due to the concentration of lithium ions, and the effluent water quality standards of public sewage treatment facilities are becoming stricter year after year. In this study, the as-received waste water generated from the cathode electrode coating process in the manufacturing of high-nickel-based NCM cathode material used for high-performance and long-term purposes was analyzed. We suggested a facile recycling process chart for waste water treatment. We revealed a correlation between lithium-ion concentration and pH effect according to the proposed waste water of each recycling process through analyzing standard water quality tests and daphnia ecological toxicity. We proposed a realistic waste water treatment plan for lithium electrode manufacturing plants via comparison with other industries' ecotoxicology.