• 한국조리학회지
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• 제14권4호
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• pp.93-105
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• 2008

This study was attempted to analyze causal relations among flexibility, growth, and profitability variables, which are the financial indexes of restaurant enterprises. The samples were 24 restaurant enterprises in total, and 102 financial statements between 2002 and 2006 were analyzed. As a result of the analysis, total asset growth rate influenced all profitability variables among growth variables. Also, the net sales growth influenced return on sales and return on assets, and the assets turnover influenced return on assets and return on equity. Among flexibility variables, current ratio and interest coverage ratio to operating profit influenced return on assets, and return on equity was influenced by current ratio and debt-to-equity ratio.

• 한국병원경영학회지
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• 제2권1호
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• pp.80-95
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• 1997

It has been an issue in the field of hospital management to develope a systematic and comprehensive analysis frame for financial position. This study developed a return on equity(ROE) model that includes the components of financial profitability, activity, stability and growth with reference to that developed in the USA The application of the model was attempted to assess its feasibility using data collected from a general hospital that has long been in the red. The hospital's financial ratio were compared to those of another private hospital in the black and also to the average ratios values of the similar bed-sized hospitals. Factors that cause the financial deficit and the strategies that can help to reorient the management's financial decision-making together with requisite conditions for effective use of the model, were identified. This study concludes that the ROE model can be usefull when effective financial strategies of the private hospitals are to be formulated.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.487-495
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• 2021

As Islam supports fair trade, the Murabaha is the most popular and most common mode of Islamic financing. It is a contract of sale between the bank and its client for the sale of goods at a price plus an agreed profit margin for the bank. The contract involves the purchase of goods by the bank which then sells them to the client at an agreed mark-up. While their characteristics and values are unique, they are also subject to conventional measurement of efficacies. This study investigates how the primary health predictors of conventional banks under the Basel III regime could provide a positive means to assess the Murabaha funding and subsequently secure long-term profitability. This study constructed a path analysis (from 120 databases) to assess whether Islamic banks' leverage and capital adequacy may alter the Murabaha funding and increase stock equity directly and indirectly. The research findings are mixed where leverage does not alter the Murabaha funding but only affects the profitability; besides, capital adequacy increases the outgoing funding significantly but does not increase stock equity. Murabaha funding is essential to Islamic bank equity. This study implies Murabaha funding are expensed, despite increasing debts in Islamic banks.

• 보건행정학회지
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• 제10권3호
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• pp.108-128
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• 2000

The Korean government has implemented the policy for merging 141 health insurers into Korean Unified Health Insurer (KUHI) in July of 2000. The unification of multiple insurers will definitely effect the stability of financial management, equity of premium burdens and efficiency of administrative management. However, it is difficult to predict what forms the far-reaching effects of the unification would take. Thus, pursuing the unification may be express as a huge policy experiment. In order to lead the unification, which lies on a crossroad between success and failure, to the road of success, we need to infer the problems and obstacles predicted in the step-wise processes of merging organizations, finances and the systems of computing premium, and come up with the effective means to maintain the stability of financial management, to improve the equity of premium burdens and to increase the efficiency of administrative management. Thus, I first described the changes of the Korean medical insurance system, and analyzed the performances of self-employed medical insurance 1 year after the integration of societies in October of 1998. At the base of examining the stability of financial management, equity of premium burdens and efficiency of administrative management, I predicted the problems and obstacles that could occur after the unification of the multiple medical insurers, and proposed a few ways of leading the unification of the multiple medical insurers in Korea to success. The most worried factor is that insurance finance would become unstable since the expansion of premium revenues is not easy because raising the premium for all Koreans is to be difficult. In addition, the unification of insurance finance could weaken the insurer's efforts for declaring real incomes of the self-employed and increasing the collection rate of premiums from them. This weakening would be the decisive factor of lowering the equity of premium contributions between the self-employed and employees. And bureaucratization and rigidity that are unavoidable in a gigantic unified organization could lower the efficiency of administrative management. Furthermore, by having 3 labor unions in the unified organization, it is possible to experience frequent difficulties and discords among the unions and between the unions and organization. Thus, when smooth pursuing of the unification of multiple insurers gets difficult, the social expenses derived from the failure would eventually end up on all Koreans. The unification is to be performed after coming up with the ways to eradicate these worries, so that the unification of multiple insurers would step onto the road of success.

• 도시과학
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• 제8권1호
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• pp.51-58
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• 2019

본 연구의 목적은 노인들의 응급의료이용에 영향을 주는 요인들을 알아보고 의료접근의 형평성을 조사하는 데 있다. 2014년 한국의료패널조사 자료를 사용하여 기술분석과 로지스틱회귀분석이 행하여졌으며 인터뷰에 참여했던 1,313명의 노인들이 표본으로 선정되었다. 연령, 성별, 교육수준 등의 인구변수들이 응급의료이용의 중요한 결정요인이었다. 의료요구는 노인 계층 간 응급의료이용의 차이를 충분히 설명하지 못한 걸로 나타났으나 건강상태는 응급의료서비스를 사용하는 노인들의 중요한 결정요인이었다. 의료비지출은 응급의료서비스이용의 계층 간 차이를 개선하지 못했으나 응급의료이용의 중요한 예측요인으로 남았다. 한국에서 의료개혁은 의료요구를 가진 노인들이 효과적인 진료혜택을 받을 수 있도록 전국민 응급의료 보장을 확대하는 방향으로 계속 이루어져야 한다. 앞으로 연구도 75세 이상의 교령노인과 여성 및 교육수준이 낮은 노인, 그리고 높은 의료비 지출을 하는 노인과 같은 인구계층들에게 혹시 있으지 모르는 의료접근의 장애들을 허무는 방향으로 이루어질 필요가 있다.

• 보건행정학회지
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• 제32권3호
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• pp.258-271
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• 2022

The rapidly aging trend of Korea is a major factor that threatens the sustainability of the long-term care insurance system. Therefore, looking at how Japan and Germany mitigated the financial burden when they managed similar long-term care insurance systems will provide important implications for improving the Korean system in the future. The study was conducted using the literature review method, and the "country" was set as a unit for the case analysis. The three countries selected are Korea, Japan, and Germany. Recently in Korea, the insurance premium rates of all subjects have been rapidly rising, which can exacerbate the issue of intergenerational equity. On the other hand, Japan has responded to the aggravating finances for long-term care insurance due to aging by raising coinsurance for selected groups like the wealthy elderly. Germany is selectively raising the insurance premium rates by additionally increasing the premium rate for childless recipients. A more preventive and quality-oriented care service plan can be promoted by referring to the recent changes in Japan and Germany. In addition, a more effective and selective increase in payment burden in Japan and Germany could be considered in response to a recent equity issue in Korea.

• 보건교육건강증진학회지
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• 제32권4호
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• pp.1-11
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• 2015

Objectives: This paper reviews the main principles and values underlying health promotion and reflects upon recent health promotion efforts in Korea. Methods: The essay approaches these issues through the framework of the Ottawa Charter for Health Promotion (WHO, 1986) and other related (WHO) documents. The Ottawa Charter has been an important basis for health promotion worldwide over the last three decades since 1986. Emphasizing the instrumental value of health and the prerequisites for health, it provides the definition of health promotion and elaborates the strategies for health promotion as well as the main health promotion actions. Results: Beyond the values of health as both a fundamental human right and a resource for everyday life, the values and principles related to health promotion shown in WHO documents and other literature include holism, social justice and equity, public and community participation, autonomy, empowerment, socioecological approaches to health, sustainability, intersectoral collaboration, partnership-building, responsibility for health, and so on. Conclusions: Reflecting, subjectively, on health promotion efforts in Korea, some values, including holism in terms of target population, equity, public and community participation, empowerment, and socio-ecological approaches have been realized to some extent, while other values like intersectoral collaboration and partnership have not been considered sincerely in public efforts relating to health promotion. Therefore, future health promotion efforts in Korea should concentrate on incorporating these critical values and principles-based approaches into health promotion activities.

• 대한지역사회영양학회지
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• 제28권2호
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• pp.95-103
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• 2023

Objectives: The budget gap in the health sector of local governments affects the supply of health services, which can cause the health gap. This study classified local governments according to their financial characteristics, such as local financial independence and health budget level. It analyzed the health behaviors and disease prevalence of local residents to examine the effect of local government financial investment on the health of local residents. Methods: To classify types according to the financial characteristics of local governments, financial independence and the health budget data for 17 local governments were collected from the local fiscal yearbook of the Ministry of Public Administration and Security. The prevalence of chronic diseases and healthy behavior was compared using the 16,333 data of adults between the ages of 30 and 65 years among the original data of the National Health and Nutrition Examination Survey (2016-2020). Results: Cluster analysis was used to classify local governments into five clusters according to the health financial capacity type. A comparison of the prevalence of local residents by cluster revealed a similar prevalence of hypertension, diabetes, and hypercholesterolemia. On the other hand, the obesity rate (P < 0.01), high-risk drinking rate (P < 0.01), aerobic physical activity rate (P < 0.001), and healthy eating practice rate (P < 0.001) were significantly different. In addition, an analysis of the odds ratio based on the Seoul area revealed a higher risk of health behavior of non-Seoul residents. Conclusions: It is necessary to review the universal health promotion project budget considering the degree of regional financial vulnerability from the viewpoint of health equity to narrow the health gap among regions.

• 한국치위생학회지
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• 제9권4호
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• pp.644-658
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• 2009

Objectives : This study was to find out the status of job satisfaction and intent to leave the job for dental hygienists, and those factors affecting their intent to leave, so as to prevent dental hygienists from leaving their jobs in advance, and to strive for extending the life span of the job, contributing to improve dental care services provided by dental hygienists. Methods : The data were collected from 280 dental hygienists working in dental clinics or hospitals in Busan and Gyeongnam area by using a structured and self-administered questionnaire through mail, from February 1 to March 15, 2009, and were analyzed by using SPSS WIN 14.0 program. Results : First, It was the most prevalent for the dental hygienists surveyed to be between 100 to 149 thousand won in the level of monthly as 42.3%, and to be the assistance of dental examination and treatment for main duty as 62.5%. Leaving job was experience by 51.6% of the subjects, with work condition as the most common reason for 32.2%. Second, the degree of job satisfaction was 3.4 points overall in the score of 5 point Likert's scale on the average, showing affirmative level above the average, and significantly different according to certain characteristics such as age, education level, total years of work career, years of work career in the current job, monthly salary level, whether to provide monthly paid leave, and the number of patients treated per day. It also was significantly correlated with some structural factors and variables consisting attitude and value, including equity in pay(r=0.612), job perception as dental hygienist(r=0.573), work environment(r=0.552), self growth(r=0.531), affirmative attitude(r=0.421), and so on. Third, the mean score of intent to leave was 2.73 overall and lower than the average, showing significant relationship with some characteristics, such as age, marital status, education level, total years of work career, years of work career in the current job, monthly salary level, whether to provide monthly paid leave, and the number of patients treated per day. Intent to leave also showed the highest correlation with job satisfaction(r=-0.708), followed by equity in pay(r=-0.482), self growth (r=-0.453), job perception as dental hygienist(r=-0.392), work environment(r=-0.362), etc. Forth, job satisfaction was significantly influenced by some factors including equity in pay, followed by job perception as dental hygienist, relationship with fellow colleagues, affirmative attitude and work environment, and so on. Fifth, the intent to leave was significantly affected not only by job satisfaction but also by some structural factors including equity in pay, self growth and job perception as dental hygienist. Conclusions : The above results showed that the equity in pay was the most important factor for the intent to leave the job as well as job satisfaction among dental hygienists, thus suggesting that systematic measures should be provided to improve the job satisfaction to prevent economic loss due to leaving job frequently, and to provide pertinent reward system as a profession to enhance the motivation for accomplishment on job for dental hygienists.

• 보건행정학회지
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• 제22권1호
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• pp.85-108
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• 2012

One of the ways to achieve the principle of equal access for equal needs, availability and geographical accessibility of health care resources regardless of resident sites is important. The purpose of this paper is to measure socioeconomic inequities in distribution of health care resources among regions in the Republic of Korea (hereafter Korea). Data were extracted from regional statistics of National Health Insurance, Community Health Survey, Korea Social Science Data Archive, and Korean Statistical Information Services at the same period of 2009. The dependent variables were the number of health workforce and health care facilities in each region. The proxy indicator of regional socioeconomic status was local tax per person. To identify whether inequalities among regions, we examined the concentration index(CI) and indirectly standardized CI by controlling each region's demographics and need factors. Total observations were 232 districts in nationwide, and we analyzed separately Seoul(25 districts) and non-Seoul areas(207 districts). The standardized CI values of health care resources were positive(favoring the rich region) across the nation in almost all kinds of resources. Especially the number of specialist, dentist, dental clinics, clinics, oriental medical clinics, pharmacists, and pharmacies were statistically significantly favoring the rich region. But the CI for the number of long-term care hospitals, public health centers were negative(favoring the poor region). The tendency of CI presenting positive values were increased in Seoul area. But in the case of non-Seoul, the CI indexes were nearly zero. The results suggest that except the Seoul area, little regional socioeconomic-related inequalities were observed in the distribution of health care resources in Korea.