Search | Korea Science

Developing and Fostering Public Benefit of Not-For-Profit Medical Institutions in Korea through Tax Benefits (면세혜택을 통한 한국형 비영리법인 의료기관의 공익성 발전 방안)

Kim, Hyun-Myung;Oh, Hyun-Jong;Kim, Yang-Kyun
- Korea Journal of Hospital Management
- /
- v.23 no.3
- /
- pp.1-15
- /
- 2018
Purpose: This study is conducted to identify the impacts of tax exemption on community benefit, policy, human resource management, and public benefit. Based on the results of analysis, we explore several avenues to raise public benefit that is central to the value of existence of non-for-profit hospitals in Korea. Methodology: Survey was formulated referring to the US IRS tax exemption criteria, Form990/Schedule H, and Korean public hospital criteria. A total of 182 survey responses were collected and used to verify measurement validity and perform reliability analysis, confirmatory factor analysis, and path analysis. Findings: The result of this study showed positive relationships among; i) tax development and planning, ii) planning and human resource management, iii) human resource management and policy, iv) policy and community benefit, v) community benefit and public benefit. Practical Conclusion: Tax exemption affects community benefit and public benefit directly as well as indirectly. This implies that expanding tax exemption is likely to improve public benefit mediating community benefit.
PDF KSCI

Analysis on the Satisfaction Factors of Housing Performance and Residential Environment of Public Housing in Seoul (서울시 공공임대주택 주택성능과 주거환경 만족도에 미치는 영향요인)

Sung, Jin-Uk;Nam, Jin
- Journal of Korea Planning Association
- /
- v.54 no.3
- /
- pp.49-62
- /
- 2019
In order to balance with supply policy, public housing management and operation policies have been implemented in terms of housing welfare, but citizens have not yet achieved the results that the citizens are experiencing. The purpose of this study is to analysis the residential satisfaction of the including the housing performance through the characteristics of the public housing residents in Seoul. The data used in this study is based on the survey data of public housing panel survey in Seoul (2016). The study method used ordered logistic regression analysis based on the fact that dependent variables appeared as ordered responses. Major research results are as follows. Firstly, housing performance and residential satisfaction may not match. Even though the satisfaction of housing area, type, and management fee is high, satisfaction with residential environment is low if commuting distance, the number of small libraries, and hospitals are small. Secondly, it showed different characteristics of residential environment factors among types of public housing. Rather than focusing on supply, customized supply is needed considering characteristics of public housing types. Thirdly, the policy for public housing needs to be realized by a fair policy on the residential environment. It is necessary to contribute to better housing stability as a customized policy considering the local residential environment.
https://doi.org/10.17208/jkpa.2019.06.54.3.49 인용