• Title/Summary/Keyword: Expenditure

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The Longitudinal Study on the Factors of Catastrophic Health Expenditure Among Disabled Elderly Households (장애노인 가구의 과부담 보건의료비 결정요인에 관한 종단적 연구)

  • Roh, Seung-Hyun
    • Korean Journal of Social Welfare
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    • v.64 no.3
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    • pp.51-77
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    • 2012
  • This study examines the scale of occurrence of Catastrophic Health Expenditure, and identifies the factors influencing Catastrophic Health Expenditure among disabled elderly households. Catastrophic Health Expenditure is defined by when the households' health care spending out of ability to pay exceeds 10%, 20%, 30%, and 40%. This study used the 2008, 2009, and 2010 surveys of the Panel Survey of Employment for the Disabled(PSED) to explore how gender, age, spouse, the level of education, the degree of disability, the type of disability, disability duration, subjective health status, chronic disease, the number of household members, the proportion of disabled households, the proportion of working households, the proportion of aged households, the type of poverty, household income, net asset, determine Catastrophic Health Expenditure among disabled elderly households. The study examines the frequency of Catastrophic Health Expenditure with 726 households, and conducted the panel logit model. The empirical results show that Catastrophic Health Expenditures are significantly related to age, spouse, the type of disability, subjective health status, chronic disease, the number of households, the proportion of disabled households, the proportion of aged households, the type of poverty. This study showed that the health care safety net in South Korea was insufficient for disabled elderly households and that a policy should be established in ordered to protect disabled elderly households from occurrence of Catastrophic Health Expenditure.

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Family Income Inequality and Medical Care Expenditure In Korea (한국 의료보장제도 의료비 부담과 가족소득 불평등의 관계)

  • Lee, Yong-Jae
    • The Journal of the Korea Contents Association
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    • v.16 no.8
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    • pp.366-375
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    • 2016
  • This study evaluates the degree of the inequality of medical care expenditure and private health insurance benefits and the relation with household income inequality in korea health care system. This study used the 2014 korea Health Panel survey, and study method is Gini coefficient. The main results are as follow. First, average household income in 1st income quartile is 6,290,000won and 10st income quartile is 101,930,000won. And Gini coefficient of Korea household income is 0.3756. In other words, family income inequality is quite serious. Second, the Gini coefficient of the public institution supported medical care expenditure, such as health insurance and public assistance, is 0.0761, and the Gini coefficient of the expenditure of transportation fee and medical materials etc that don't supported is 0878. The inequality in medical care expenditure in public health care system and without public support aren't serious all. Third, Gini coefficient in excluding household medical care expenditure from household income slightly increased. That is, the medical care expenditure of our country household is the factor of aggravating the inequality of household income. Fourth, Gini coefficient of private health insurance benefits is 0.0927. Therefore, the ineqality in private insurance benefits is low. In addition, the Gini coefficient of the sum of private insurance benefits and household income is 0.3672. it decrease from Gini coefficient(0.3756) of household's. Private health insurance perform the functions somewhat weaken household income inequality. However, it is very little improvement.

The Economic Effect of the Public Financial Expenditure on the National Industrial Complexes (국가산업단지에 대한 재정지출의 경제적 효과)

  • Park Won Seok
    • Journal of the Korean Geographical Society
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    • v.40 no.1 s.106
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    • pp.47-62
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    • 2005
  • This paper aims at analyzing the economic effect of the public financial expenditure on the national industrial complexes. Since public finance support is indirectly supplied to the national industrial complexes, the economic effect of the public financial expenditure on the national industrial complexes may be analyzed indirectly and circuitously In this contort, this paper uses 3 stage analysis method. In the first stage, the economic effect that the public financial expenditure influence the allotment, production and employment of companies residing in the national industrial complexes is analyzed by multiple regression analysis. In the second stage, the economic effect that the investment on the national industrial complexes influence the national and regional economies is analyzed by multiple regression analysis. In the third stage, the economic effect of the public financial expenditure on the national industrial complexes is analyzed through the compromising the results of the first and second stage. The main results of this paper are as follows. Firstly, public financial expenditure on the infrastructure of national industrial complexes leaded to positive growth of the allotment of companies residing in the national industrial complexes. Additionally, growth of the allotment of companies leaded to the positive effect on the production and employment of companies. And secondly, growth of the allotment of companies leaded to the positive effect on the gross regional domestic production. Finally, financial expenditure on the infrastructure of national industrial complexes leaded to positive effect on the national and regional economic growth through the compromising the results of the first and second stage.

An Asset Management based Accounting Method for Sewer Maintenance Expenditure (자산관리체계 도입을 위한 하수관거 유지관리 지출의 회계처리 발전 방안)

  • Lee, Ju-Hyun;Yun, Won-Gun;Kim, Kyong Ju
    • KSCE Journal of Civil and Environmental Engineering Research
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    • v.33 no.3
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    • pp.1203-1213
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    • 2013
  • Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

A Study of Variations in the Percentage of Body Fat, Energy Intake, and Expenditure, Based on Adult Women by Age on Cheju Island, Korea (제주지역 성인 여성들의 연령별 체지방율의 차이와 열량 섭취 및 소비량에 관한 조사연구)

  • 고양숙
    • Journal of Nutrition and Health
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    • v.26 no.4
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    • pp.390-404
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    • 1993
  • The purpose of this paper is to determine the percentage of body fat by measurement of skin-fold thickness of the triceps and the subscapular area to investigate the relationship between the daily energy intake and expenditure among obese women and nonobese women based on the percentage of body fat and age. This survey included 422 females in Cheju. 1) The age distribution of the 422 females surveyed was : 26.8% were in their 20's, 20.6% in their 30's, 21.3% in their 40's, 19.0% in their 50's and 12.3% were above 60 years of age. The 422 females consisted consisted of 78% housewives, 12.8% college student and 9.2% single working women. 2) The average height and weight of the surveyed women were respecitively 159.0$\pm$4.2cm and 56.0$\pm$7.2kg, the percentage of body fat of the surveyed women was 24.8$\pm$9.8%, and the BMI of those surveyed was 22.7$\pm$2.7. If higher than 30% body fat was defined as being obese, 15.6% of the surveyed women were assessed to be obese. 3) Total daily food consumption and energy intake of the group of women aged 60 and older was significantly small. Food consumption and nutrient intake of obese women was greater than that of the nonobese group, but not significant. Carbohydrate intake of the obese group in their 40's was significantly higher than the nonobese group. Total food consumption, energy and carbohydrate intake of the obese group in their 50's was significantly higher than the nonobese group. Vegetable intake of the obese group in their 60's and older was significantly higher than the nonobese group. 4) The total time of physiological activity of women aged 60 and older was significantly higher than for the other age groups and the total work time was significantly lower. The total work time of women in their 20's was not lower than the other groups. Considering the low energy expenditure of physical activity for women in their 20's, they appeared to have light activity. However, there was not a significant difference in the physical activity time among middle aged women groups(from 30 to 50). The entire energy expenditure of the obese group was greater than the nonobese group. However, the energy expenditure per body weight in the obese group was significantly less than that of the nonobese group in terms of the basal metabolic rate in consideration of the fat free mass. 5) There was a positive correlation between the percentage of body fat and the factors of age, sleeping time, total time of physiological activity, housework time, time spent watching TV, energy expenditure, energy intake, carbohydrate and cereal consumption. On the other hand, the percentage of body fat was negatively correlated with energy expenditure per body weight based on the basal metabolic rate in consideration of the free mass.

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A Study on the Relationship Between Child Poverty Rate and Family Policy Expenditure of Welfare States -Focused on OECD Countries- (복지국가의 아동·가족복지지출과 아동빈곤율의 관계 -OECD 국가를 중심으로-)

  • Ryu, Yun Kyu;Baek, Seung Ho
    • Journal of the Korean Society of Child Welfare
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    • no.36
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    • pp.65-99
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    • 2011
  • The main purpose of this study is to analyze the relationship between child poverty rate and family policy expenditure of welfare states (focusing on OECD countries). We analyzed not only the total social & family policy expenditures but the components of the family policy expenditure. OECD SOCX and calculated data from the LIS & OECD data were utilized for child and family policy expenditures and the poverty rate. One-way correlation and cluster analysis were employed for the analysis. The analytic results are as follows: Southern European and Anglo-Saxon countries' child poverty rates were higher and Scandinavian countries' child poverty rates were lower than any other clusters. The countries with high child poverty rate had higher child poverty rate than the entire nation's poverty rate, but Scandinavian countries' child poverty rate was lower. There was a strong correlation between family policy expenditure and child poverty rate. Especially the service expenditure and leave benefit expenditure were highly correlated with child poverty rate. On the other hand, cash expenditure was not significantly correlated with child poverty rate. We can suggest the policy implications from these results. Based on the analytic results, policy implications that the government should increase the family policy budget, especially the budget for family services and leave benefit to decrease child poverty rate and should make effort to support the employment of parents through policies such as active labor market strategies can be suggested.

Analysis of Source of Increase in Medical Expenditure for Medical Insurance Demonstration Area before(1982-1987) and after(1988-1990) National Health Insurance (의료보험 시범지역의 전국민 의료보험실시전후의 진료비증가 기여도 분석)

  • Cha, Byeong-Jun;Park, Jae-Yong;Kam, Sin
    • Health Policy and Management
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    • v.2 no.2
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    • pp.221-237
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    • 1992
  • The reasons for cost inflation in medical insurance expenditure are classified into demand pull inflation and cost push inflation. The former includes increase in the number of beneficiaries and utilization rate, while the latter includes increase in medical insurance fee and the charges per case. This study was conducted to analyze sources of increases of expenditure in medical insurance demonstration area by the period of 1982-1987 which was earlier than national health insurance and the period of national health insurance(1988-1990). The major findings were as follows: Medical expenditure in these areas increased by 9.4%(15.1%) annually between 1982 and 1990 on the basis of costant price(current price) and for this period, the yearly average increasing rate of expenses for outpatient care[10.5%(15.8%)] was higher than that of inpatient care [7.3%(12.6%)]. Medical expenditure increased by 6.3%(8.9%) annually between 1982 and 1987, the period of medical insurance demonstration, while it increased by 10.7%(18.9%) after implementing national health insurance(1988-1990). Medical expenditure increased by 35.9%(45.9%) between 1982 and 1987. Of this increase, 115.2%(92.1%) was attributable to the increase in the frequencies of utilization per beneficiary and 61.0%(68.1%) was due to the increase in the charges per case, but the expenditure decreased by 76.2%(60.2%) due to the reduction in the number of beneficiaries. Beteen 1988 and 1990, the period of national health insurance, medical expenditure increased by 21.2%(41.4%). Of this increase, 87.5%(46.4%) was attributable to the increase in the frequencies of utilization per beneficiary and 52.4%(73.4%) was due to the increase in the charges per case, and of the increase in the charges per case, 69.6%(40.8%) was attributable to the increase in the days of visit per case. Medical expenses per person in these areas increased by 78.2%(89.0%) between 1982 and 1987. Of this increase, 76.6%(69.1%) was attributable to the increase in the frequencies of utilization per beneficiary and 23.4%(30.9%) was due to the increase in the charges per case. For this period, demand-pull factor was the major cause of the increase in medical expenses and the expenses per treatment day was the major attributable factor in cost-push inflation. Betwee 1988 and 1990, medical expenditure per person increased by 31.2%(53.1%). Of this increase, 60.8%(37.2%) was attributable to the demand-pull factor and 39.2%(62.8%) was due to the increase in the charges per case which was one of cost-push factors. In current price, the attributalbe rate of the charges per case which was one of cost-push factors was higher than that of utilization rate in the period of national health insurance as compared to the period of medical insurance demonstration. In consideration of above findings, demand-pull factor led the increase in medical expenditure between 1982 and 1987, the period of medical insurance medel trial, but after implementing national health insurance, the attributable rate of cost-push factor was increasing gradually. Thus we may conclude that for medical cost containment, it is requested to examine the new reimbursement method to control cost-push factor and service-intensity factor.

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Medical Expenditure Attributable to Overweight and Obesity in Adults with Hypertension, Diabetes and Dyslipidemia : Evidence from Korea National Health and Nutrition Examination Survey Data and Korea National Health Corporation Data (성인의 고혈압, 당뇨병, 이상지질혈증으로 인한 총 진료비 중 과체중 및 비만의 기여분 : 국민건강영양조사자료와 국민건강보험공단 자료를 중심으로)

  • Kang, Jae-Heon;Jeong, Baek-Geun;Cho, Young-Gyu;Song, Hye-Ryoung;Kim, Kyung-A
    • Journal of agricultural medicine and community health
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    • v.35 no.1
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    • pp.77-88
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    • 2010
  • Objectives: This study was conducted to estimate medical expenditure attributable to overweight and obesity in adults with hypertension, diabetes and dyslipidemia using Korea National Health and Nutrition Examination survey data and Korea National Health Corporation data. Methods: The medical expenditure of hypertension, diabetes and dyslipidemia related to overweight and obesity were composed of inpatient care costs, outpatient care costs and medication costs. The population attributable risk (PAR) of overweight and obesity was calculated from national representative data of Korea such as the National Health Insurance Corporation cohort data and 2005 Korea National Health and Nutrition Examination survey data. Results: The medical expenditure attributable to overweight and obesity of hypertension were 456 billion won (men : 215 billion won, women : 241 billion won). Those of diabetes were 282 billion won (men : 148 billion won, women : 135 billion won), and of dyslipidemia were 17 billion won (men : 9 billion won, women : 8 billion won). Consequently, these costs corresponded to 33.3% of total medical expenditure due to hypertension, diabetes and dyslipidemia. Conclusions: We found a substantial medical expenditure due to overweight and obesity of hypertension, diabetes and dyslipidemia were very high. In order to reduce these costs, effective national strategies for prevention and management of overweight and obesity should be established and implemented.