82 research outputs found

    Risk factors associated with traffic accidents among occupational drivers based on fatigue and sleep assessment

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    ๊ฐ„ํ˜ธํ•™๊ณผPURPOSE: The aim of this study was to explore the risk factors associated with traffic accidents involving fatigue and sleep-related characteristics among occupational drivers in Korea. This cross-sectional descriptive study was conducted to provide fundamental information for establishing public health policy for promoting sleep-related health and reducing traffic accidents among occupational drivers. METHODS: A total of 180 occupational drivers were recruited from 10 commercial vehicle companies located in Gyeonggi Province, Chungcheong Province, Incheon Metropolitan City, and Daegu Metropolitan City via convenience sampling from March 22 to May 4, 2018. A structured questionnaire was administered to collect data, including traffic accident risk (15 items), driverโ€™s perceived fatigue (10 items), quality of sleep (18 items), daytime sleepiness (eight items), health status (12 items), general characteristics (14 items), and work-related characteristics (eight items). Data were analyzed using descriptive analysis, the independent t-test, the chi-squared test, one-way analysis of variance or relevant nonparametric analysis, Pearsonโ€™s correlation analysis, multiple linear regression, and binary logistic regression with the IBM SPSS 24.0 program. RESULTS: In the final sample of 161 drivers, their vehicle types were categorized into trucks (n=79), construction vehicles (n=40), taxis (n=21), and buses (n=21). The mean age of participants was 53.03ยฑ9.42 years old, and the majority of them were males (98.1%). 1. The mean score of the traffic accident risk index of participants was 1.97ยฑ0.76 (range:1~5). From multiple linear regression analysis, the model explained 35.1% of the traffic accident risk index. For bus drivers compared with taxi drivers (ฮฒ=0.27, p<.01), high perceived fatigue (ฮฒ=0.29, p<.01), excessive daytime sleepiness (ฮฒ=0.22, p<.01), and poor mental health status (ฮฒ=-0.18, p=.02) were associated with higher traffic accident risk index scores. 2. The prevalence of constant driving despite fatigue, bad weather, or heavy traffic for work among the participants was 50.9%. From binary logistic regression analysis, the model explained 24.2% of constant risky driving. Working for more than 12 hours per day compared with working 12 hours per day or fewer (OR=3.79, 95% CI=1.75-8.22) and excessive daytime sleepiness (OR=10.11, 95% CI=1.10-92.68) were associated with constant risky driving. 3. The prevalence of not wearing seatbelts among the participants was 30.4%. From binary logistic regression analysis, the model explained 37.9% of not wearing a seatbelt. High perceived fatigue (OR=1.09, 95% CI=1.02-1.15) and poor mental health status (OR=0.92, 95% CI=0.86-0.98) were associated with not wearing a seatbelt. Excessive daytime sleepiness (OR=0.06, 95% CI=0.01-0.46) was associated with wearing a seatbelt. 4. The prevalence of โ€œoftenโ€ or โ€œalwaysโ€ driving over the speed limit was 17.4%. From binary logistic regression analysis, the model explained 38.1% of speeding. Current smoking habit (OR=4.25, 95% CI=1.46-12.38), alcohol usage (OR=7.38, 95% CI=1.86-29.30) were associated with speeding. 5. The prevalence of recordable crashes in oneโ€™s career as an occupational driver was 44.7%, and 24.8% of participants had experienced car crashes within the past year. The prevalence of having a near miss during the past week was 24.2%, and 41.6% of participants had received moving violations in the past 12 months. From binary logistic regression analysis, the model explained 20.4% of traffic accidents experienced within the past year. Low quality of sleep (OR=1.29, 95%CI=1.08-1.54) was associated with traffic accident experience. CONCLUSIONS: The study findings revealed that traffic accident risk is associated with high perceived fatigue, low quality of sleep, excessive daytime sleepiness, poor mental health status, vehicle types, and long working hours per day among occupational drivers. This suggests that we need to develop health management nursing interventions to enhance quality of sleep, improve physical and mental health, and manage fatigue for occupational drivers. Vehicle-related organizations or communities need to establish public policies to reduce the traffic accident risk associated with occupational drivers. ๋ณธ ์—ฐ๊ตฌ์˜ ๋ชฉ์ ์€ ๊ตญ๋‚ด ์ง์—…์šด์ „์ž์˜ ํ”ผ๋กœ ๋ฐ ์ˆ˜๋ฉด๊ด€๋ จ ํŠน์„ฑ์„ ํŒŒ์•…ํ•˜์—ฌ, ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์„ฑ์— ์˜ํ–ฅ์„ ๋ฏธ์น˜๋Š” ์š”์ธ์„ ๊ทœ๋ช…ํ•˜๊ธฐ ์œ„ํ•จ์ด๋‹ค. ๋ณธ ์—ฐ๊ตฌ๋Š” ์ง์—…์šด์ „์ž์˜ ์ˆ˜๋ฉด๊ด€๋ จ ๊ฑด๊ฐ•์„ ์ฆ์ง„ํ•˜๊ณ , ๊ตํ†ต์‚ฌ๊ณ ๋ฅผ ๊ฐ์†Œ์‹œํ‚ฌ ์ˆ˜ ์žˆ๋Š” ๋ณด๊ฑด์ •์ฑ… ๋งˆ๋ จ์˜ ๊ทผ๊ฑฐ์ž๋ฃŒ๋ฅผ ์ œ๊ณตํ•˜๊ณ ์ž ํ•˜๋Š” ํšก๋‹จ์  ์„œ์ˆ ์  ์กฐ์‚ฌ์—ฐ๊ตฌ์ด๋‹ค. ๋ณธ ์—ฐ๊ตฌ์˜ ์ž๋ฃŒ์ˆ˜์ง‘์€ 2018๋…„ 3์›” 22์ผ๋ถ€ํ„ฐ 5์›” 4์ผ๊นŒ์ง€ ๊ฒฝ๊ธฐ๋„, ์ถฉ์ฒญ๋„, ์ธ์ฒœ๊ด‘์—ญ์‹œ, ๋Œ€๊ตฌ๊ด‘์—ญ์‹œ ์†Œ์žฌ์˜ ์ด 10๊ฐœ ์šด์ˆ˜์—…์ฒด์— ์ข…์‚ฌํ•˜๋Š” 180๋ช…์˜ ์ง์—…์šด์ „์ž๋ฅผ ํŽธ์˜ํ‘œ์ง‘ํ•˜์—ฌ ์‹œํ–‰ํ•˜์˜€๋‹ค. ์ตœ์ข… 161๋ช…์„ ๋Œ€์ƒ์œผ๋กœ ํ•œ ๋ถ„์„์—๋Š” ์ง์—…์šด์ „์ž์˜ ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์„ฑ 15๋ฌธํ•ญ, ์ง์—…์šด์ „์ž ์ž๊ฐํ”ผ๋กœ 10๋ฌธํ•ญ, ์ˆ˜๋ฉด์˜ ์งˆ 18๋ฌธํ•ญ, ์ฃผ๊ฐ„์กธ๋ฆผ์ฆ 8๋ฌธํ•ญ, ๊ฑด๊ฐ•์ƒํƒœ 12๋ฌธํ•ญ, ์ผ๋ฐ˜์  ํŠน์„ฑ 14๋ฌธํ•ญ ๋ฐ ๊ทผ๋ฌด๊ด€๋ จ ํŠน์„ฑ 8๋ฌธํ•ญ์˜ ์ด 85๋ฌธํ•ญ์œผ๋กœ ๊ตฌ์„ฑ๋œ ์ž๊ฐ€๋ณด๊ณ  ์„ค๋ฌธ ์ž๋ฃŒ๊ฐ€ ์ด์šฉ๋˜์—ˆ๋‹ค. ์ˆ˜์ง‘๋œ ์ž๋ฃŒ๋Š” IBM SPSS 24.0 ํ”„๋กœ๊ทธ๋žจ์„ ์ด์šฉํ•˜์—ฌ ๊ธฐ์ˆ ์  ํ†ต๊ณ„, ๋…๋ฆฝํ‘œ๋ณธ t๊ฒ€์ •, ๊ต์ฐจ๋ถ„์„, ๋ถ„์‚ฐ๋ถ„์„ ๋˜๋Š” ํ•ด๋‹น ๋น„๋ชจ์ˆ˜๊ฒ€์ •, ์ƒ๊ด€๊ด€๊ณ„๋ถ„์„, ๋‹ค์ค‘์„ ํ˜•ํšŒ๊ท€๋ถ„์„๊ณผ ์ด๋ถ„ํ˜• ๋กœ์ง€์Šคํ‹ฑํšŒ๊ท€๋ถ„์„์„ ์‚ฌ์šฉํ•˜์—ฌ ๋ถ„์„๋˜์—ˆ๋‹ค. ๋ณธ ์—ฐ๊ตฌ์˜ ๊ฒฐ๊ณผ๋Š” ๋‹ค์Œ๊ณผ ๊ฐ™๋‹ค. ์ด 161๋ช…์˜ ์ง์—…์šด์ „์ž๋Š” ์šด์ „ ์ฐจ๋Ÿ‰ ์ข…๋ฅ˜์— ๋”ฐ๋ผ ํŠธ๋Ÿญ 79๋ช…, ๊ฑด์„ค ๊ด€๋ จ ์ฐจ๋Ÿ‰ 40๋ช…, ํƒ์‹œ 21๋ช…, ๋ฒ„์Šค 21๋ช…์œผ๋กœ ๊ตฌ๋ถ„๋˜์—ˆ๋‹ค. ๋Œ€์ƒ์ž์˜ ์—ฐ๋ น์€ ํ‰๊ท  53.03ยฑ9.42์„ธ๋กœ ๋Œ€๋ถ€๋ถ„ ๋‚จ์ž(98.1%)์˜€๋‹ค. 1. ๋Œ€์ƒ์ž์˜ ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์ง€์ˆ˜ ์ ์ˆ˜๋Š” ํ‰๊ท  1.97ยฑ0.76(๋ฒ”์œ„:1~5)์ ์œผ๋กœ ๋ณด๊ณ ๋˜์—ˆ๋‹ค. ๋Œ€์ƒ์ž์˜ ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์ง€์ˆ˜์— ๋Œ€ํ•œ ๋‹ค์ค‘์„ ํ˜•ํšŒ๊ท€๋ถ„์„ ๊ฒฐ๊ณผ, ๋ชจํ˜•์˜ ์„ค๋ช…๋ ฅ์€ 35.1%์ด๋ฉฐ, ์šด์ „์ฐจ๋Ÿ‰ ์ข…๋ฅ˜๊ฐ€ ํƒ์‹œ์šด์ „์ž๋ณด๋‹ค๋Š” ๋ฒ„์Šค์šด์ „์ž์ผ์ˆ˜๋ก (ฮฒ=0.27, p<.01), ์šด์ „์ž ์ž๊ฐํ”ผ๋กœ๋„๊ฐ€ ๋†’์„์ˆ˜๋ก(ฮฒ=0.29, p<.01), ๊ณผ๋‹ค ์ฃผ๊ฐ„์กธ๋ฆผ์ฆ์ด ์žˆ๊ฑฐ๋‚˜(ฮฒ=0.22, p<.01), ์ •์‹ ์  ๊ฑด๊ฐ•์ƒํƒœ๊ฐ€ ๋‚˜์ ์ˆ˜๋ก(ฮฒ=-0.18, p=.02), ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์ง€์ˆ˜ ์ ์ˆ˜๊ฐ€ ๋†’์•„์ง€๋Š” ๊ฒƒ์œผ๋กœ ํ™•์ธ๋˜์—ˆ๋‹ค. 2. ๋Œ€์ƒ์ž์˜ 50.9%๊ฐ€ ํ”ผ๋กœ, ์•…์ฒœํ›„ ๋˜๋Š” ์‹ฌํ•œ ๊ตํ†ต์ฒด์ฆ์—๋„ ๋ถˆ๊ตฌํ•˜๊ณ  ์šด์ „์„ ์ง€์†ํ•˜์˜€๋‹ค. ์ง€์†์  ์œ„ํ—˜์šด์ „ ์—ฌ๋ถ€์— ์˜ํ–ฅ์š”์ธ์„ ๋ถ„์„ํ•œ ๊ฒฐ๊ณผ, ํšŒ๊ท€ ๋ชจํ˜•์˜ ์„ค๋ช…๋ ฅ์€ 24.2%์ด๋ฉฐ, ํ•˜๋ฃจ ํ‰๊ท  12์‹œ๊ฐ„ ์ดํ•˜ ๊ทผ๋ฌดํ•˜๋Š” ๊ทธ๋ฃน๋ณด๋‹ค 12์‹œ๊ฐ„ ์ดˆ๊ณผ ๊ทผ๋ฌดํ•˜๋Š” ๊ทธ๋ฃน์ด(OR=3.79, 95% CI=1.75-8.22), ๊ณผ๋‹ค ์ฃผ๊ฐ„์กธ๋ฆผ์ฆ์ด ์žˆ๋Š” ๊ฒฝ์šฐ(OR=10.11, 95% CI=1.10-92.68), ์ง€์†์  ์œ„ํ—˜์šด์ „์„ ํ•  ํ™•๋ฅ ์ด ๋” ๋†’์•˜๋‹ค. 3. ๋Œ€์ƒ์ž์˜ 30.4%๋Š” ์šด์ „ ์ค‘ ์•ˆ์ „๋ฒจํŠธ๋ฅผ ์ฐฉ์šฉํ•˜์ง€ ์•Š๋Š”๋‹ค๊ณ  ๋ณด๊ณ ํ•˜์˜€๋‹ค. ์•ˆ์ „๋ฒจํŠธ ์ฐฉ์šฉ ์—ฌ๋ถ€์— ์˜ํ–ฅ ์š”์ธ์„ ๋ถ„์„ํ•œ ๊ฒฐ๊ณผ, ํšŒ๊ท€ ๋ชจํ˜•์˜ ์„ค๋ช…๋ ฅ์€ 37.9%์ด๋ฉฐ, ์ง์—…์šด์ „์ž์˜ ์ž๊ฐํ”ผ๋กœ๋„๊ฐ€ ๋†’์•„์งˆ์ˆ˜๋ก(OR=1.09, 95% CI=1.02-1.15), ์ •์‹ ์  ๊ฑด๊ฐ•์ƒํƒœ๊ฐ€ ๋‚˜์ ์ˆ˜๋ก(OR=0.92, 95% CI=0.86-0.98), ์•ˆ์ „๋ฒจํŠธ๋ฅผ ์ฐฉ์šฉํ•˜์ง€ ์•Š๋Š” ํ™•๋ฅ ์ด ๋†’์€ ๊ฒƒ์œผ๋กœ ๋‚˜ํƒ€๋‚ฌ๋‹ค. ๊ณผ๋‹ค ์ฃผ๊ฐ„์กธ๋ฆผ์ฆ์ด ์žˆ๋Š” ๊ฒฝ์šฐ(OR=0.06, 95% CI=0.01-0.46), ์•ˆ์ „๋ฒจํŠธ๋ฅผ ์ฐฉ์šฉํ•˜๋Š” ํ™•๋ฅ ์ด ๋” ๋†’์•˜๋‹ค. 4. ๋Œ€์ƒ์ž์˜ 17.4%๊ฐ€ โ€˜์ž์ฃผโ€™ ๋˜๋Š” โ€˜ํ•ญ์ƒโ€™ ์‹œ์† 16 km(10 miles)์ด์ƒ์˜ ๊ณผ์†์„ ํ•˜๋Š” ๊ฒƒ์œผ๋กœ ๋‚˜ํƒ€๋‚ฌ๋‹ค. ๊ณผ์† ์—ฌ๋ถ€์— ์˜ํ–ฅ ์š”์ธ์„ ๋ถ„์„ํ•œ ๊ฒฐ๊ณผ, ํšŒ๊ท€ ๋ชจํ˜•์˜ ์„ค๋ช…๋ ฅ์€ 38.1%์ด๋ฉฐ, ๋น„ํก์—ฐ์ž๋ณด๋‹ค ํก์—ฐ์ž๊ฐ€(OR=4.25, 95% CI=1.46-12.38), ๋น„์Œ์ฃผ์ž๋ณด๋‹ค ์Œ์ฃผ์ž๊ฐ€(OR=7.38, 95% CI=1.86-29.30), ๊ณผ์†ํ•  ํ™•๋ฅ ์ด ๋” ๋†’์•˜๋‹ค. 5. ๋Œ€์ƒ์ž์˜ 44.7%๊ฐ€ ์ง์—…์šด์ „์ž ๊ทผ๋ฌด๊ฒฝ๋ ฅ ์ค‘ ๊ตํ†ต์‚ฌ๊ณ  ๊ธฐ๋ก์ด ์žˆ์—ˆ๊ณ , 24.8%๋Š” ์ง€๋‚œ 1๋…„๋™์•ˆ ๊ตํ†ต์‚ฌ๊ณ ๋ฅผ ๊ฒฝํ—˜ํ•œ ๊ฒƒ์œผ๋กœ ๋‚˜ํƒ€๋‚ฌ๋‹ค. ๋Œ€์ƒ์ž์˜ 24.2%๋Š” ์ง€๋‚œ 1์ฃผ์ผ๋™์•ˆ ์•„์ฐจ์‚ฌ๊ณ (a near miss)๋ฅผ ๊ฒฝํ—˜ํ•œ ์ ์ด ์žˆ์œผ๋ฉฐ, 41.6%๊ฐ€ ์ง€๋‚œ 1๋…„๋™์•ˆ ๊ตํ†ต๋ฒ•๊ทœ ์œ„๋ฐ˜ ๊ณ ์ง€๋ฅผ ๋ฐ›์€ ์ ์ด ์žˆ๋‹ค๊ณ  ๋ณด๊ณ ํ•˜์˜€๋‹ค. ์ง€๋‚œ 1๋…„๊ฐ„ ๊ตํ†ต์‚ฌ๊ณ  ๊ฒฝํ—˜ ์—ฌ๋ถ€์— ์˜ํ–ฅ ์š”์ธ์„ ๋ถ„์„ํ•œ ๊ฒฐ๊ณผ, ํšŒ๊ท€ ๋ชจํ˜•์˜ ์„ค๋ช…๋ ฅ์€ 20.4%์ด๋ฉฐ, ์ˆ˜๋ฉด์˜ ์งˆ์ด ๋‚ฎ์„์ˆ˜๋ก(OR=1.29, 95%CI=1.08-1.54), ๊ตํ†ต์‚ฌ๊ณ  ๊ฒฝํ—˜ํ•  ํ™•๋ฅ ์ด ๋” ๋†’์•˜๋‹ค. ๋ณธ ์—ฐ๊ตฌ์—์„œ ์ง์—…์šด์ „์ž์˜ ๋†’์€ ์ž๊ฐํ”ผ๋กœ๋„, ๋‚ฎ์€ ์ˆ˜๋ฉด์˜ ์งˆ, ๊ณผ๋‹ค ์ฃผ๊ฐ„์กธ๋ฆผ์ฆ, ๋‚˜์œ ์ •์‹ ์  ๊ฑด๊ฐ•์ƒํƒœ์™€ ์ฐจ๋Ÿ‰ ์ข…๋ฅ˜, ์žฅ์‹œ๊ฐ„์˜ ์ผ์ผ ๊ทผ๋ฌด์‹œ๊ฐ„์ด ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์„ฑ์— ์˜ํ–ฅ์„ ๋ฏธ์น˜๋Š” ๊ฒƒ์„ ํ™•์ธํ•˜์˜€๋‹ค. ๋”ฐ๋ผ์„œ, ์ง์—…์šด์ „์ž ์ง์—… ํŠน์„ฑ์— ์•Œ๋งž์€ ํ”ผ๋กœ ๊ด€๋ฆฌ, ์ˆ˜๋ฉด์˜ ์งˆ ๋˜๋Š” ์‹ ์ฒด์ ยท์ •์‹ ์  ๊ฑด๊ฐ•์ƒํƒœ๋ฅผ ํ–ฅ์ƒ์‹œํ‚ฌ ์ˆ˜ ์žˆ๋Š” ๊ฑด๊ฐ•๊ด€๋ฆฌ ๊ฐ„ํ˜ธ์ค‘์žฌ์•ˆ ๊ฐœ๋ฐœ์„ ํ•„์š”๋กœ ํ•œ๋‹ค. ๋˜ํ•œ, ์ง์—… ํ™˜๊ฒฝ์„ ๊ณ ๋ คํ•œ ๊ตํ†ต์‚ฌ๊ณ  ์œ„ํ—˜์„ฑ์„ ๊ฐ์†Œ์‹œํ‚ค๋Š” ๋ฐฉ์•ˆ์— ๋Œ€ํ•ด ํ•ด๋‹น ๊ธฐ๊ด€๊ณผ ์ง€์—ญ์‚ฌํšŒ์˜ ์ •์ฑ… ๋งˆ๋ จ์ด ํ•„์š”ํ•จ์„ ์‹œ์‚ฌํ•œ๋‹ค.open์„

    A Case Study on Goodwill Impairment Test under K-IFRS

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