Exergetic Costs for Thermal Systems

Exergy costing to estimate the unit cost of products from various power plants and refrigeration system is discussed based on modified-productive structure analysis (MOPSA) method. MOPSA method provides explicit equations from which quick estimation of the unit cost of products produced in various power plants is possible. The unit cost of electricity generated by the gas-turbine power plant is proportional to the fuel cost and inversely proportional to the exergetic efficiency of the plant and is affected by the ratio of the monetary flow rate of non-fuel items to the monetary flow rate of fuel. On the other hand, the unit cost of electricity from the organic Rankine cycle power plant with heat source as fuel is proportional to the unit cost of heat and the ratio of the monetary flow rate of non-fuel items to the generated electric power, independently. For refrigeration system, the unit cost of heat is proportional to the consumed electricity and inversely proportional to the coefficient of performance of the system, and is affected by the ratio of the monetary flow rate of non-fuel items to the monetary flow rate of consumed electricity

Income Smoothing Using Reserve Accounts By Japanese Companies

This paper examines income-smoothing by Japanese firms using several reserve accounts. Previous studies investigated the incentives for Japanese managers to smooth income using sales of assets, discretionary accounting accruals or depreciation charges under different operating environments. Discretion in reserve accounts as a means of income-smoothing, however, has not yet been investigated. Understanding Japanese managers’ earnings management via reserve accounts is particularly interesting because of the unique legal environment for reserve accounts. We find that income-smoothing via reserve accounts is associated with size, tax, capital intensity, operating deviations, leverage, earnings variability, and securities offerings. When we partition the sample to take into account the substantial structural changes in Japan in 1990, the effects of several variables appear to be different over the two periods

Background and necessity of implementing the subspecialty of pediatric emergency medicine in Korea

The members of a task force team of the Korean Society of Pediatric Emergency Medicine prepared the document to apply for the subspecialty accreditation of pediatric emergency medicine by the Korean Academy of Medical Sciences in spring 2020. Here, we summarize the background and necessity of implementing the subspecialty of pediatric emergency medicine in Korea. The goals of the implementation are as follows: 1) to augment research, 2) to cope with the development of medical technology, 3) to respond to the change in disease patterns, 4) to meet the increasing demand for medical care, and 5) to improve real aspects of the medical delivery system

After-hours care models in leading countries

After-hours care (AHC) provides medical care after the regular weekday work hours of clinics. In Korea, data from the National Emergency Department Information System showed that approximately 40% of the pediatric patients need AHC. To meet this need, many countries have different models of AHC. In this article, the authors tried to summarize and emphasize the advantages and disadvantages of AHC models in several leading countries. This article can be useful in designing AHC models in Korea because the proportions of potential patients requiring AHC are substantial, and the adoption of AHC models should be seriously considered

GASEOUS BUBBLE NUCLEATION UNDER SHEAR FLOW

ABSTRACT A decompression experiment of a water solution, saturated with methane gas at about 68 atm at room temperature, was done to investigate gas bubble nucleation under shear flow. A pressure reduction from 68 atm to atmospheric pressure is well below the decompression pressure required for spontaneous bubble nucleation of the methane gas, about 120 atm. The application of a shear flow from 5 minutes before to 1 minute after the decompression induced active bubble formation and the final gas content in the solution was reduced substantially, even with the application of low shear rate of 25/s

A review of the designated health care institution for child abuse in Korea and the compatible systems in other countries

This article reviews the designated health care institution for child abuse in Korea and the compatible systems in other countries. The Korean system is ready to be commenced by a relevant law, which came into effect in July 2019. To find lessons for the designated hospital or professional system, we examined the designated institutions for rape victims, tuberculosis patients, and aftercare for emergency department-based suicide attempters. We also looked at safeguarding system of the United Kingdom, which comprises designated and named professionals, and the National Association of Children’s Hospitals and Related Institutions guidelines and specialist system in the United States. The systems in the United States and the United Kingdom may offer insight to improving the planned designated health care institution for child abuse in Korea. This includes policy issues such as qualification control of professionals, role differentiation in accordance with the hospital classification, and assigning the title of the professional and health care institutions

Review of the Screening Tool for Child Abuse by Health Care Provider

The recent report regarding the death of children due to child abuse brought on an implementation of an Act on special cases concerning the punishment, etc. of crimes of child abuse in September 2014. According to the report in 2013 by the National Child Protectin Agency, there were 10,000 suspected child abuse cases, with about 6,000 confirmed cases. While health care providers are obligated to report suspected child abuse, the rate of report was only less than 1%. Several studies suggest that the ease of screening process for child abuse in hospitals could increase the insight and reporting rate. With regard to the improvement in the perception for child abuse by health care providers in Korea, the authors reviewed the health care provider's roles for the protection of child abuse victims, various kinds of screening tools for child abuse in hospitals, and clinical processes for the evaluation of child abuse by a child protection team