• 제목/요약/키워드: Agency costs

검색결과 278건 처리시간 0.028초

전산프로그램을 이용한 급성호흡기감염증 청구자료 심사 시행 후 개원의의 진료 및 청구 행태 변화 (Influence of review system using computerized program for Acute Respiratory Infection upon practicing doctors' behaviour)

  • 정설희;박은철;정형선
    • 보건행정학회지
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    • 제16권2호
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    • pp.49-76
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    • 2006
  • The aim of this study was to explore the effects of a computerized review program which was introduced in August 1, 2003, using claims data for acute respiratory infection related diseases. National Health Insurance (NHI) claims data on respiratory infection related diseases before and after the introduction, with six month intervals respectively, were used for the analysis. Clinic was the unit of observation, and clinics with only one physician whose specialty was internal medicine, pediatrics, otorhinolaryngology and family medicine and clinics with a general practitioner were selected. The final sample had 7,637 clinics in total. Indices used to measure practice pattern was prescription rates of antibiotics, prescription rates of injection drug per visit, treatment costs per claim, and total costs per claim. Changes in the number of claims for major disease categories and upcoding index for disease categories were used to measure claiming behavior. Data were analysed using descriptive analysis, t-test for indices changes before and after the introduction, analysis of variance (ANOVA) for practice pattern change for major disease categories, and multiple regression analysis to identify whether new system influenced on provider' practice patterns or not. Prescription of antibiotics, prescription rates of injection drug, treatment costs per claim, and total costs per claim decreased significantly. Results from multiple regression analysis showed that a computerized review system had effects on all the indices measuring behavior. Introduction of the new system had the spillover effects on the provider's behavior in the related disease categories in addition to the effects in the target diseases, but the magnitude of the effects were bigger among the target diseases. Rates of claims for computerized review over total claims for respiratory diseases significantly decreased after the introduction of a computerized review system and rates of claims for non target diseases increased, which was also statistically significant. Distribution of the number of claims by disease categories after the introduction of a computerized review system changed so as to increase the costs per claims. Analysis of upcoding index showed index for 'other acute lower respiratory infection (J20-22)', which was included in the review target, decreased and 'otitis media (H65, H66)', which was not included in the review target, increase. Factors affecting provider's practice patterns should be taken into consideration when policies on claims review method and behavior changes. It is critical to include strategies to decrease the variations among providers.

대리인문제가 보유현금의 가치에 미치는 영향에 관한 연구 (The Effect of Agency Problem on the Value of Cash Holdings)

  • 박순홍;연강흠
    • 재무관리연구
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    • 제26권4호
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    • pp.1-34
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    • 2009
  • 본 연구는 2002년부터 2007년까지 유가증권시장에 상장한 기업들을 대상으로 기업이 보유하고 있는 현금성자산의 비중이 해당 기업의 가치에 미치는 영향을 상대적으로 연구가 많이 이루어지지 않았던 대리인이론에 근거하여 실증적으로 분석하였다. 특히, 본 연구에서는 경영자나 외국인 지분율 등 소유구조 자료를 주로 사용한 기존의 선행연구와는 달리 개별기업들의 지배구조적 특성을 다방면으로 평가한 기업지배구조점수를 활용하여 보유현금의 가치가 대리인비용 발생가능성에 따라 차이가 있는지 살펴보았다. 기초분석에서는 기업의 보유현금 증가가 기업가치를 유의적으로 증가시키는 것을 발견하였다. 기업지배구조점수를 통해 대리인문제 발생 가능성을 고려해 본 결과, 기업지배구조가 우수해 향후 대리인문제가 발생할 가능성이 낮은 기업군이 그렇지 않은 기업군보다 보유현금이 기업가치에 보다 긍정적인 영향을 주는 것으로 나타나 대리인이론의 주장을 지지하는 결과를 확인하였으며 지배구조의 내생성을 고려한 이후에도 이와 동일한 결과를 얻었다. 따라서 기업이 미래 불확실성 등으로 보유현금을 증가시키더라도 기업지배구조가 좋을 경우 기업의 경영자가 자신의 사적이익을 추구하기 보다는 주주가치를 증가시키는 의사결정을 하도록 효율적으로 감시할 수 있기 때문에 해당 보유현금은 시장에서 보다 긍정적으로 평가받는 것으로 나타났다.

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Family Ownership and Firm Value : Perspective to Related-party Transaction and Wealth Transfer

  • Kim, Dong-Wook;Kim, Byoung-Gon;Youn, Myoung-Kil
    • 유통과학연구
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    • 제15권4호
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    • pp.5-13
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    • 2017
  • Purpose - This research analyzes the effects of Korean family ownership characteristics on firm value. The positive and negative effects of family ownership on Korean firm value were analyzed. If negative effects are evident, this research explores the factors that cause a decrease in firm value. Research design, data, and methodology - The study examined a total of 5,743 companies listed on the Korea Exchange from the period 2002 to 2012 using a panel data regression analysis. Result - An empirical analysis suggests that Korean family ownership diminishes firm value. Korean family firm value has been reduced when controlling shareholders are participated in management and pursue excessive wages, or make the management entrenchment effects associated with ownership-control disparity. When the controlling shareholders of family firms have increasing control rights over the shareholders' general meeting and the directors' board, the agency costs associated with seeking increasing executive wages or private benefits reduce firm value. Conclusions - This study has significance because it reveals the negative effect of family ownership in Korea on firm value. These negative effects can be the result of agency problems from controlling family shareholders seeking excessive wages or ownership-control disparity.

국내 R&D 전문관리기관의 R&D 기획·평가·관리비의 효율성 분석에 관한 연구 (A Study on the Efficiency Analysis of R&D General Management Cost for Domestic R&D Agency Institutes)

  • 송광석;유한주;김경원;장현덕
    • 품질경영학회지
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    • 제43권1호
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    • pp.85-102
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    • 2015
  • Purpose: This study is aimed to develope effective guidelines of R&D institute with regard to general management cost, by analyzing the management characteristics of 14 domestic R&D institutes general management costs. Methods: The bootstrapping method is applied to obtain the average general management cost of 14 R&D institute and the effective R&D institutes are presented by comparing the general management costs of R&D and the rate of inflation. Results: The results show that the average R&D general management cost of 14 R&D institutes is 3.32% and, in general, it turns out that the R&D general management costs do not reflect the inflation rate after a comparative analysis of the variation of the R&D general management costs. In addition, the results of cost-effective analysis show that only 5 R&D institutes are efficient in R&D activities. Conclusion: Applying a uniform standard of R&D general management costs although their management characteristics are different, can cause the impediment to the independence and transparency of R&D institutes. Therefore it is recommended a strict implementation with respect to the monitoring system of each R&D institute and the budget policy methods which are reflected management characteristics.

고객특성이 전환장벽, 전환의도와 재방문의사에 미치는 영향 - 여행사.항공사간 비교분석을 중심으로 - (Impact of Switchover Barrier, Switchover Intention and Willingness to Revisit on Customer's Characteristics - Comparison between Travel Agency and Airlines -)

  • 정웅용;문혜영
    • 한국콘텐츠학회논문지
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    • 제8권9호
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    • pp.259-273
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    • 2008
  • 경제의 발전과 더불어 산업사회가 고도화 되면서 국민소득의 증가, 여가시간의 증가, 여성의 취업 증가 등의 변화에 따라 국민의 생활수요도 다양해지고 있다. 이러한 수요의 변화에 따라 서비스 산업은 여러 형태로 발전하면서 오늘날 현대 경제는 서비스 경제 또는 서비스 사회라고도 불리어 지고 있다. 이는 서비스 산업이 경제 전체에서 차지하는 비중이 확대되고 서비스 산업의 범위가 넓어지고 있고 현대사회에서 서비스 산업의 중요성이 크게 부각되고 있기 때문이다. 이러한 서비스 산업의 경우 최근 경쟁이 치열해지고 브랜드에 대한 충성도가 감소함에 따라 신규고객 유치와 시장점유율 확대 등의 공격적 마케팅전략 보다는 기존고객 유지의 방어적 마케팅 전략의 중요성이 커지고 있다. 특히 여행사와 항공사의 경우 많은 경쟁과 성수기, 비수기의 수요 양극화 현상 등으로 인하여 서비스전환의 용이성이 증가함에 따라 기존 고객을 유지하고 전환을 억제하는 것이 더욱 중요시되고 있는 실정이다. 이에 본 연구는 고객특성에 따른 전환장벽과 전환의도 그리고 재방문 의사의 관계에 대하여 연구하여 업계에 도움이 되는 시사점을 찾고자 하였다.

관절병증 질환자의 의료이용에 따른 의료비 및 생산성 손실비용 연구 (Medical expenses and lost productivity costs due to the medical use of research arthropathy disease)

  • 유인숙
    • 문화기술의 융합
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    • 제2권2호
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    • pp.51-63
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    • 2016
  • 본 연구는 관절병증질환자의 의료이용에 따른 의료비와 생산성손실비용 조사하고자 하였다. 본 연구를 위하여 2012년 한국의료패널 총 5,434가구, 15,872명을 이용하여 만19세 이상 관절병증질환자는 1,370명을 대상으로 하였다. 연구방법은 응급의료이용, 입원의료이용, 외래의료이용에 대한 평균의료이용횟수와 의료비를 구하였고, 연간관절병증 질환자의 응급생산성손실비용은 2012년 1일 평균임금 ${\times}$ N ${\times}$ 평균의료비를 곱하여 산출하였다. 연간응급 의료이용횟수는 1회, 의료비는 42,128,870원, 생산성손실비용은 98,640,000원이였다. 연간입원의료이용횟수는 4.79회, 의료비는 42,128,870원, 생산성손실비용은 945,036,820원이였다. 연간외래의료이용횟수는 12.7회, 의료비는 42,128,870원, 생산성손실비용은 91,252,728,000원이였다. 이상과 같은 결과를 바탕으로 다음과 같은 결론을 얻었다. 관절병증의 발생은 의료비증가와 생산성저하에 영향을 미칠 수 있으며 가구 및 환자에 있어 큰 부담이며 삶의 질도 저하될 것이다, 관절병증질환의 감소를 위한 운동 및 관리에 철저한 검토가 필요하다.

원전 및 신재생에너지 정책에 따른 전력공급비용 분석 (Analysis of Power Supply Cost According to Nuclear and Renewable Energy Policies)

  • 우필성;김강원;황순현;김발호
    • 전기학회논문지
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    • 제67권1호
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    • pp.16-21
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    • 2018
  • As a result of the Fukushima disaster and climate change due to excessive greenhouse gases, international energy affairs are currently focused on establishing safe and environment-friendly policies. To achieve this, Republic of Korea has established a plan for environment-friendly energy supplies. It is expected that policy enforcement will be accompanied by an increase in energy supply costs. An analysis of energy supply costs is necessary before the establishment of any national energy policy. This paper analyzes and compares the energy supply costs accompanying environmental and nuclear energy policies, based on the Korean National Energy Master Plan and the Basic Plan for Long-Term Electricity Supply and Demand, in order to understand the implications of these national energy policies.

자동차유리 제조공정에서 발생하는 산업재해의 손실비용 추정 (Cost Estimation of Accidents in Auto-Glass Manufacturing Process)

  • 임현교;이승훈
    • 한국안전학회지
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    • 제26권1호
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    • pp.43-48
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    • 2011
  • Estimation of accident costs would set a sound criterion on which invest judgement for work improvement would be decided. Unfortunately, however, the professional agency and most companies in Korea still adopt the conventional cost estimation method based on Heinrich's theory would not be applicable any more since it was developed about a century ago. This research was carried out to confirm the validity of conventional accident cost estimation method. With 110 accident cases occurred in an autoglass manufacturing plant for last 7 years, post-accident treatment procedure was simplified as a model with several phases, and practical costs were analyzed case by case. The results showed that, as expected, the company should the largest portion of loss due to accidents, and that mean indirect cost were 10.10(${\pm}20.70$) times as much as direct cost estimated by conventional method. Therefore, finally, accident types and items influenced much on accidents costs were analyzed and discussed.

Framework to Compute Vehicle Emission Costs Associated with Work Zones

  • Shrestha, K. Joseph;Adebiyi, Jeremiah;Uddin, Mohammad Moin;Sturgill, Roy
    • 국제학술발표논문집
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    • The 9th International Conference on Construction Engineering and Project Management
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    • pp.952-959
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    • 2022
  • Active construction work zones will result in longer travel time and/or longer travel distances for road users because of reduced speed limits and/or detours. This results in increased fuel consumption and increased emissions of harmful gases such as Carbon Monoxide (CO), Nitrogen Oxides (NOx), and Sulfur Oxides (SOx), which causes discomfort to the environment and road users around the work zone. The impact of such emissions should be considered while designing work zones or determining the number of days the roadway will be allowed to be closed partially or fully. This study develops a methodology to compute additional road user costs associated with such work zones. To achieve this goal, a) an extensive literature review is conducted, b) a framework to compute emission cost is developed, c) emission rates are computed for all counties (95) of the state of Tennessee, and d) a case study is conducted to demonstrate the use of the framework to estimate the additional impact of emission because of the work zone. For the case study conducted, the emission cost was computed to be $10,653.60 for the duration of the project. State DOTs can account for such road user costs while selecting contractors using A+B bidding. Accounting for such impact of emission will also indicate the agency's willingness to consider sustainability as a part of the business practices.

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국방분야 인용 원·부자재 규격/표준 개정 효율화 연구 (A Study on the Revision Efficiency of Referenced Specifications/Standards for Raw and Subsidiary Materials in the Field of National Defense)

  • 박경철;백현무;김태원;길현준;권준식;이일랑;송석봉;원순호
    • 품질경영학회지
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    • 제46권3호
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    • pp.497-508
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    • 2018
  • Purpose: The purpose of this study is to research the revision efficiency of the referenced specifications/standards for raw and subsidiary materials in the field of national defense. Methods: Firstly, it was carried out to investigate the all of the Korean military drawings and establish the database for specifications/standards referenced in the field of national defense. Secondly, it was reviewed the validity of referenced specifications/standards of raw and subsidiary materials. Finally, proposal documents were made for invalid referenced specifications/standards of raw and subsidiary materials in order to suggest alternative specifications/standards. Results: All of the specifications/standards referenced in the Korean military drawings were 11,924 kinds and raw and subsidiary specifications/standards were 2,711 kinds. The proposal documents for revision of invalid referenced specifications/standards were suggested and approved by the military procurement standardization committee of DAPA (Defense Acquisition Program Administration). Therefore, the revision process of 472 kinds of referenced specifications/standards and 160,177 papers of the Korean military drawings were finished. Conclusion: Based on the results of this investigation, it could be significantly reduce to administrative costs and efforts through revision of referenced specifications/standards instead of conventional engineering change.