• 한국병원경영학회지
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• 제22권2호
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• pp.1-16
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• 2017

1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that contribute to the enhancement of uncompensated care. However, some researchers argue not-for-profit hospitals do not provide uncompensated care as expected by their tax exemption. Thus, this paper examines whether independent external financial audits can help the not-for-profit hospitals to function as designed and ultimately for meeting the objectives of the not-for-profit organization, which are the clearest examples of charitable activities performed by not-for-profit hospitals. 2) Methodology: Panel data analysis was utilized with fixed effect using California hospital financial data from 2002 to 2011. 3) Findings: We found that hospitals receiving independent external financial audits provide more uncompensated care than their counterparts which do not receive audits. 4) Practical Implications: Not-for-profit hospitals provide uncompensated care to people in welfare blind spots. Therefore, they fulfill what governments cannot afford, and play a social role as a ʻnonprofitʼ organization with independent external financial audits.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.75-83
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• 2021

For many years, many academics and practitioners have paid attention to the increasing popularity of corporate social responsibility (CSR) and its relationship with financial performance. They have shown that creating social and sustainable responsibility can strengthen the organization's financial performance as the organization can achieve its current needs without compromising the ability to meet future needs. While much theoretical and empirical evidence has been provided to support this argument in developed countries, this topic is under-researched, and the outcomes are controversial in developing countries. Therefore, this paper aims to examine and investigate the relationship between corporate social responsibility and financial performance in Vietnamese organizations. The dataset includes 27 firms listed on the stock market exchanges in Ho Chi Minh city (HOSE) and Hanoi (HNX) from 2015 to 2019. The disclosure approach is adopted to measure corporate social activities; four areas were developed: environment, community, employee and product, customer, and supplier practices. Return on average equity (ROE) and return on average assets (ROA) are two proxies for measuring financial performance. The research results confirm the existing literature with a strong correlation between employees and returns on average assets.

• The Journal of Asian Finance, Economics and Business
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• 제8권8호
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• pp.433-442
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• 2021

This research examines the financial performance of Village and Urban Community Funds (VFs). The study also explores the beneficial effects of the biggest microfinance programs in the world in the lower and lowest income provinces; specifically, whether VFs change household economic status or not. The data is collected uniquely from the village funds in four provinces of each region in Thailand which considerably reflect the government achievement. Accordingly, several financial ratios have been applied to evaluate the financial efficiency of the village funds, and the ordered logit model has been used to estimate the impact on economic variables of the poor. The findings show that the village funds do not improve the savings, income, consumption, and asset of VFs' members, although such funds have a higher financial performance. Furthermore, the VFs are a good substitute compared to the Bank for Agriculture and Agricultural Cooperatives (BAAC) credit because the cross-price elasticity of quantity of demand for such loans is positive. In particular, the loans from village funds are insignificantly correlated with the debt, income, asset, and economic status of VF members. This implies that Thai Village Funds do not alleviate definitely the serious problem about the financial situation in rural provinces. Thus, this microfinance does not change the economic well-being of the poor.

• 가족자원경영과 정책
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• 제21권1호
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• pp.45-63
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• 2017

The purpose of this study was to emphasize the household financial education as a part of family life education, especially when provided at local community level; it also examines diverse measures by which to deliver such education. To this end, the current study focuses on the education programs of a healthy family support center, which has been established as a representative transmission system. The current status of its operations was examined, and practical measures by which to stimulate the delivery of financial education within that center were derived. In more detail, previous studies inside and outside of Korea were examined, and the current status of financial education included in the area of family life education was assessed; as a result of these assessments, the definition and objectives of financial education as family life education were adjusted. The limits of financial education that has been delivered thus far were reviewed, with the aim of proposing measures by which to sufficiently stimulate the delivery of financial education programs-programs that ultimately reflect the healthy family philosophy. This study proposes four specific measures by which to stimulate financial education. The first is the application of 'life cycle perspectives' to educational terms. The second is the activation of financial education programs that involve the family unit as educational subjects. Third, the delivery of lectures which related to the financing and nurturing of program coordinators was proposed. The fourth is drawing a connection between online and offline education in terms of effectively applying teaching methods. Ultimately, the results of this study can be used as basic data to inform the planning, development, and operational stages of financial education programs within family life education, which can be performed in healthy family support centers in the future.

• 한방안이비인후피부과학회지
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• 제19권2호
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• pp.168-179
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• 2006

Background and Aim : As the aged society is coming, people pay attention to it and the government is also increasing subsidy into the welfare of the aged. As a branch of social welfare, community welfare is familiar and close to local residents. We could open up a new field in community welfare for oriental medicine and oriental medical doctor(OMD). Materials and Method : Analyzing the worts of community welfare center, we tried to find ways for OMDs to take part in there. We focused m community care and home care service of community welfare center and community health center. Result : Free oriental medical services are offered in many places, but a lot of them are temporary and hard to continue due to financial problem and lack of specialist. Local residents want to know about oriental medicine but few OMDs are willing to participate, thereforen, unqualified lectures of such as hand acupuncture, moxibustion, meridian massage prevail among them. This leads to illegal oriental medical services in the name of volunteer medical work. Conclusion The system is needed that local OMD association take part in community welfare of oriental medical service and care with community welfare center and community health center. Local volunteer medical services and researches of medical policy can help increase the chance for OMDs to go into social welfare system of the aged.

• 한국조경학회지
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• 제43권1호
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• pp.108-119
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• 2015

최근 커뮤니티가 공원의 실질적 주인이 되어 공원을 운영하고 관리하는 방안이 미국과 영국 등에서 논의, 실천되고 있다. 이러한 방식은 지방정부에 대한 재정적 부담은 줄이면서 서비스의 질은 높이고, 공원의 자산적 가치를 지역 발전에 활용할 수 있다는 장점을 갖는다. 궁극적으로는 공유재로서의 공원에 대한 접근이기도 하다. 영국에서 진행되고 있는 공원의 커뮤니티자산이전도 이 같은 맥락에 있다. 커뮤니티자산이전은 보수당과 자유당 연합 정부가 추진하고 있는 '정부는 작게, 사회는 크게' 라는 빅소사이어티의 중요한 실천 정책이다. 커뮤니티자산이전은 공공토지나 건축물을 커뮤니티가 싸게 취득하거나 임대 받는 권한위임 과정을 거친 후 자산을 개발, 운영해 수익을 만드는 방식이다. 본 연구에서는 공원의 커뮤니티자산이전이 이루어진 여덟 사례를 자산이전의 과정, 파트너십, 재정구조라는 세 가지 항목으로 분석했다. 그리고 '재정적 기여, 공공성 확보, 공원과 커뮤니티의 유기적 관계'라는 세 가지 주제 속에서 사례분석 내용을 종합했다. 첫째, 재정적 기여에 있어서는 공원의 커뮤니티자산이전으로 지방정부에 대한 재정적 의존은 낮추고 있지만 자립에 있어서는 한계가 있었다. 각 사례들에서는 자립을 이룰 수 있는 방안이 강구되고 있었다. 두 번째, 공공성의 측면에서 사례를 보았을 때 수탁 단체들은 법적으로 공공성이 공인된 등록 자선 단체의 형태를 띠고 있었다. 또한 이사회를 통한 의사결정과 이용자를 배제하지 않는 수익사업 등으로 공공성이 훼손되지 않도록 하고 있다. 마지막으로, 공원과 커뮤니티의 관계에 있어서는 공원을 통해서 지역의 역량이 커지고 있고 이는 다시 공원의 인적자산이 되고 있다. 우리나라는 공원운영이 전적으로 행정서비스의 영역으로 인식되고 있고 공원 관리 운영에 있어서의 민 관 파트너십조차도 많은 경험을 갖고 있지 않아 커뮤니티의 공원 소유와 관리 운영의 실현은 단기적으로 어려우나 재정, 공원과 커뮤니티의 관계, 공원 관리 운영에의 민간의 참여라는 측면에서 시사점을 찾을 수 있다.

• 아태비즈니스연구
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• 제13권4호
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• pp.91-107
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• 2022

Purpose - This study quantitatively examines the level of financial inclusion of a microfinance institution in each region and how this is changing recently, and examines the level of financial inclusion by region and various financial characteristic factors related to it. It was empirically verified what kind of significant impact actually has on the institution's major management performance indicators (stability, profitability, efficiency, and public interest). Design/methodology/approach - It was confirmed that the institution's financial inclusion index declined rapidly after 2015 as a whole, although there were some differences by region depending on regional characteristics. However, considering the fact that the number of branches per 100,000 adult population is steadily increasing nationwide, it was found that, contrary to what is known, the simple decrease in the number of branches of the institution was not the main cause. Findings - The analysis results of this study show that the institution's efforts for financial inclusion have a positive impact on profitability, stability, efficiency, and public interest, and that the institution pursues profitability, efficiency, stability, and public interest. showed that some trade-offs exist. In other words, overall, it was analyzed that profitability of the institution has a positive effect on efficiency, and efficiency has a positive effect on stability and public interest. Research implications or Originality - Since the institution's efforts to improve its profitability do not have a negative impact on its stability and public interest, it is judged that it is important to take a strategic stance, so excessive loan supply that exceeds the scope of the institution's own control needs to be avoided as much as possible. More detailed financial supply strategies and business management capabilities that enhance the asset soundness and management efficiency of safes need to be demonstrated.

• Asian Pacific Journal of Cancer Prevention
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• 제16권9호
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• pp.4031-4035
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• 2015

Background: Breast cancer is one of the most feared diseases among women and it could induce the development of psychological disorders like anxiety and depression. An assessment was here performed of the status and to determine contributory factors. Materials and Methods: A cross-sectional study was conducted among breast cancer patients at University Kebangsaan Malaysia Medical Center (UKMMC), Kuala Lumpur. A total of 205 patients who were diagnosed between 2007 until 2010 were interviewed using the questionnaires of Hospital Anxiety and Depression (HADS). The associated factors investigated concerned socio-demographics, socio economic background and the cancer status. Descriptive analysis, chi-squared tests and logistic regression were used for the statistical test analysis. Results: The prevalence of anxiety was 31.7% (n=65) and of depression was 22.0% (n=45) among the breast cancer patients. Age group (p= 0.032), monthly income (p=0.015) and number of visits per month (p=0.007) were significantly associated with anxiety. For depression, marital status (p=0.012), accompanying person (p=0.041), financial support (p-0.007) and felt burden (p=0.038) were significantly associated. In binary logistic regression, those in the younger age group were low monthly income were 2 times more likely to be associated with anxiety. Having less financial support and being single were 3 and 4 times more likely to be associated with depression. Conclusions: In management of breast cancer patients, more care or support should be given to the young and low socio economic status as they are at high risk of anxiety and depression.

• Asian Pacific Journal of Cancer Prevention
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• 제16권6호
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• pp.2257-2261
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• 2015

Background: Return to work after treatment completion is important for both cancer survivors and society. Financial distress is one of the factors that may influence the return to work in cancer survivors. However, this relationship has not been well investigated. This study aimed to determine the rate of return to work and its relation to financial distress among Iranian cancer survivors. Materials and Methods: This descriptive-correlational study was undertaken among 165 cancer survivors who completed their initial treatments and had no signs of active cancer. The Return to Work questionnaire and Financial Distress/Financial Well-Being Scale were used for data collection. Data were analyzed using SPSS statistical software. Results: After initial treatments, 120 cancer survivors (72%) had returned to work, of which 50 patients (42%) had returned to full-time work and 70 (58%) reduced their work hours and returned to part-time work. Cancer survivors also reported high levels of financial distress. In addition, the financial distress was lower among patients who had returned completely to work, in comparison to patients who had quit working for cancer-related reasons (p= 0.001) or returned to work as part-time workers (p=0.001). Conclusions: The findings showed that a high percent of Iranian cancer survivors had not returned to their jobs or considerably reduced working hours after treatment completion. Accordingly, due to high levels of financial distress experienced by participants and its relation to return to work, designing rehabilitation programs to facilitate cancer survivor return to work should be considered.

• 한국경제지리학회지
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• 제19권2호
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• pp.265-285
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• 2016

이 논문은 경북 동해안 지역금융시장을 분석하고 있다. 분석결과에 따르면 신용협동기구는 지역의 영세기업의 금융제약을 완화하기 위해 충분한 노력을 기울이지 않고 있다. 많은 논의는 신용협동기구가 지역에 밀착된 경영을 통해 자신의 경쟁력을 강화하고 나아가 안정적인 성장을 도모해야 한다고 제안한다. 그러나 현재 그들은 차입자의 사적인 정보를 획득하기 위한 노력을 충분히 기울이고 있지 않은 채, 신용평점제도와 담보에 의존하여 자금을 운용하고 있다. 이 자체 그들의 취약한 경쟁력의 근저에 놓여있는 문제이다. 이러한 문제를 극복하기 위해 신용협동기구는 지역사회개발에 적극 참여해야 한다. 다른 한편 정부도 이들의 육성에 힘을 기울여야 한다. 이들의 기능이 활성화될 때 지역금융시장의 효율성이 제고되고 지역경제도 순조롭게 성장할 수 있을 것이다.