• Title/Summary/Keyword: Quality of Financial Reports

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Housing Policy for Low-income Households (Ger Areas) in Mongolia: Based on Generic Characteristic of Developing Countries

  • Ishdorj, Saruul;Lee, Hyun-Soo;Park, Moonseo
    • International conference on construction engineering and project management
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    • 2017.10a
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    • pp.138-145
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    • 2017
  • As that experienced in other developing countries, Mongolia has already faced multilateral side issues for two decades due to economic growth that created Ger areas or internationally 'Slum', public housing and living conditions for low-income citizens, on the basis of rapid migration from rural areas to urban. Ger areas appear to be the main cause of environmental pollution problems and impending comfortable living conditions of the city's residents by covering more than half area of Ulaanbaatar city. Also, the spread of the Ger areas has many side issues such as prevention of urban development and unaesthetic. Most inhabitants of the areas are on low-incomes, and living in the detached houses or felt yurts (Ger) usually build within a low budget, by themselves or unprofessional people, and by using materials of poor quality. Therefore, Ger areas are an inevitable issue that requires effective, proper and immediate housing policy coordination under the government and even the housing market. Unfortunately housing policies, laws, and projects adopted by Mongolian government have shown inefficient results. The government housing policies, unlike other developing countries did not target low-income households' housing which is the priority issue for two decades. But only in 2014, the Long-term housing policy with the strategy for affordable housing initiated the housing policy for low-income households. This policy has five main broad directions such as redevelopment of Ger area, the land readjustment, public rental housing, new settlements and new city and reconstruction for old apartments, which are rather general and would require tremendous financial resources if each of the directions is implemented simultaneously without prioritization. Therefore this research aims to suggest the efficient and adequate housing policy direction for the low-income households in Ger area based on achievement of other developing countries' strategies, performances and generic characteristic with explanatory models. Also, this research adopts a literature analysis method that uses various research reports, related papers in domestic and international journals, and theses by experts, researchers, public institutions, and agencies.

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A case study on benefit coverage of complementary medicine in public health insurance by the referendum in Switzerland (스위스에서의 국민투표에 의한 보완의학 건강보험 급여화 사례 연구)

  • Kim, Dongsu;Lim, Byungmook;Park, Inhyo;Lee, Yoon Jae
    • Journal of Society of Preventive Korean Medicine
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    • v.21 no.3
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    • pp.29-42
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    • 2017
  • Background : Efforts towards increasing insurance coverage for traditional Korean medicine (TKM) are being continued. However, various difficulties are faced in generating evidence for TKM due to limited financial support and the low quality of research methodology. Objectives : The objectives of this study were to review the Swiss evaluation program for complementary and alternative medicine (CAM) and assess the expansion in public health insurance coverage of complementary medicine as approved by referendum in Switzerland. Methods : The regulations of CAM in the European Union were assessed. Research articles, reports, government publications and websites which deal with the 'Programm Evaluation $Komplement{\ddot{a}}rmedizin$ (PEK)' and the referendum in Switzerland were searched for and analyzed. Results : The PEK was conducted from 1998 to 2005. The PEK evaluated the efficacy, utilization and cost-effectiveness of anthroposophical medicine, homeopathy, neural therapy, phytotherapy and traditional Chinese medicine. However, clear conclusions could not be drawn from the evaluation according to the PEK Report. Later, a referendum was implemented in which 5 therapies would be added to the Switzerland Constitution with the support of the public. The coverage of CAM was approved by Swiss a plebiscite with an approval rate of 67.0%. Conclusions : The reason for the successful referendum is suggested to be public support and the solidarity with CAM experts and politicians. It may be surmised that recognition of the political efforts and scientific aspects required to expand insurance coverage of TKM, and towards obtaining public support, is necessary.

The Effect of Non-Audit Services on Auditor Independence: Evidence from Vietnam

  • DOAN, Nga Thanh;PHAM, Cuong Duc;NGUYEN, Thuong Thi Uyen;VU, Mai Phuong;PHAM, Lam Ha
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.12
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    • pp.445-453
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    • 2020
  • Independence is a factor which has a significant impact on auditing quality, especially in the recent times where the marketplace is increasingly demanding transparency. The independence of auditors is assessed based on the main criteria such as the reliability of the audit opinions, the accuracy, truthfulness of financial reports, and the objectivity in the opinions of the auditor. The study investigates the effects of non-audit services (NAS) on auditor independence in emerging economies such as Vietnam. Non-audit services include taxation services, management advisory services and outsourcing internal audit services. Based on previously relevant researches, the authors develop hypotheses and a regression model about non-audit services (independent variables) and audit independence (dependent variable). The research collects data by 5-scale Likert questionnaire. The findings indicate the relationship between NAS and auditor independence. Specifically, the results reveal two main factors that have influence on auditor independence, namely, taxation services and management advisory services. The results of our research can be considered as new findings and can be compared to previous researches in Vietnam, which establishes a new viewpoint about the relationship between the NAS and the independence of the auditor. This result can be implemented for countries or jurisdictions which are similar to Vietnam.

A Study on ESG Management Strategies of Port Enterprises for Sustainable Ports: Focusing on Port Authority (지속가능 항만을 위한 항만기업의 ESG경영전략에 관한 연구: 항만공사를 중심으로)

  • Seo, Mun-Sung
    • Journal of Korea Port Economic Association
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    • v.39 no.4
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    • pp.309-324
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    • 2023
  • Recently, not only has ESG (Environment, Society, Governance) been discussed domestically and internationally intensively, both within companies and at the level of national competitiveness, but also ESG management is seen as a concept that practically implements a new value system for sustainable development of our humankind. As the mandatory disclosure of environmental, social and governance (ESG) is scheduled for 2025, it is a reality that companies are experiencing considerable burdens and difficulties. In recent years, among ESG activities, which are non-financial management performance in the shipping and port industries, environmentally friendly activities are acting as an important indicator for shipping companies. In particular, the National Assembly has enacted laws related to air quality, including ports, and the Ministry of Maritime Affairs and Fisheries is making various support measures and plans to create eco-friendly ports. Accordingly, the purpose of this study is to analyze the current status of ESG reports and suggest related problems and improvement plans for ESG activation.

Analysis of Use of Government Support for Palliative Care Units in Korea (말기암환자 완화의료 전문기관 운영 지원비 사용 평가)

  • Kim, Hyo-Young;Yoo, Eun-Sil;Kim, Yeol;Kong, Kyoung-Ae;Song, Hye-Young;Choi, Jin-Young
    • Journal of Hospice and Palliative Care
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    • v.14 no.4
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    • pp.212-217
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    • 2011
  • Purpose: Since 2005, the Ministry of Health & Welfare has provided financial support to promote palliative care for terminal cancer patients. We analyzed how palliative care facilities used the funding between 2006 and 2010. Methods: Frequency analysis was conducted by the item of expenditure based on fiscal reports of the palliative care facilities. Linear regression analysis was performed to examine a trend over time. Kruskal-Wallis test and Wilcoxon rank-sum test were used to compare expenditure items, the number of provision of financial support and type of palliative care units. Results: About a half of the fund was spent to pay care givers salary, improve facilities and purchase equipment regardless of the year, the number of financial support provided or facility type. By year, the operation cost for palliative care program and the education cost for health care workers have significantly increased in linear regression analysis (P<0.01). However, the amount of financial support for the low income group has decreased over years (P=0.024). This trend was affected by evaluation criteria and weight. Conclusion: The government aid for palliative care units has been used to improve facilities and equipment. Moreover, desirable changes were noted such as a higher portion of expenses for program operation and care giver training to enhance the quality of care. However, the evaluation criteria need to be adjusted to prevent any further decrease in the support provided to the low income group.

The reform of inspection of adult social care market in the UK and policy suggestions for long-term care in South Korea (영국 성인돌봄서비스 시장에 대한 감독 개혁과 한국 장기요양의 시사점)

  • Chon, Yongho
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.19 no.4
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    • pp.203-210
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    • 2018
  • The UK is famous for being the first country in Europe to adopt the policies of marketisation regarding social welfare. Numerous other countries, including social democratic countries, have followed suit, and South Korea has also adopted the marketisation of care through the introduction of long-term care insurance. The aim of this study is to examine recent reforms concerning adult social care market in the UK, and to determine policy recommendations to further develop the Korean long-term care insurance market. Findings show that the UK has actively regulated and managed the care market. In particular, after the sudden bankruptcy of nursing homes, the CQC systematically analyzes the risks of bankruptcy of big service providers in terms of financial conditions and quality of services according to the six steps detailed in the Care Act 2014. If some service providers experience high levels of risk, the CQC reports results to local authorities in order to manage the risk of bankruptcy of these service providers. Such reforms in the UK suggest a number of policy measures for South Korea in which the problems of long-term care market are prevalent, including increased system management, introduction of a new inspection system, the expansion of public-based inspection organizations, and disclosure of information by the National Health Insurance Corporation.

CQI Action Team Approach to Prevent Pressure Sores in Intensive Care Unit of an Acute Hospital Korea (중환자의 욕창 예방 연구 : 욕창 예방 QI팀을 중심으로)

  • Kang, So Young;Choi, Eun-Kyung;Kim, Jin-Ju;Ju, Mi-Jung
    • Quality Improvement in Health Care
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    • v.4 no.1
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    • pp.50-63
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    • 1997
  • Background : A pressure sore was defined as any skin lesion caused by unrelieved pressure and resulting in damage to underlying tissue. The health care institutions in the United States were reported the incident rate of pressure sores ranging from 6 to 14 %. Intensive Care Unit needed highest quality of care has been found over 40% incidence rate of pressure sore. Also, Annual expenditures for the care of pressure sores in patients in the United States have been estimated to be $7.5 billion; furthermore, 50 percent more nursing time is required to care for patients with pressure sore in comparison to the time needed to implement preventive measures against pressure sore formation. However, In Korea, there were little reliable reports, or researches, about incidence rates of pressure sore in health care institution including intensive care unit and about the integrated approach like CQI action team for risk assessment, prevention and treatment of pressure ulcers. Therefore, this study was to develop pressure sore risk assessment tool and the protocol for prevention of pressure sore formation through CQI action team activities, to monitor incident rate of pressure sore and the length of sore formation for patients at high risk, and to approximately estimate nursing time for sore dressing during research period as the effect of CQI action team. Method : CQI action team in intensive care unit, launched since early 1996, reviewed the literature for the standardized risk assessment tool, developed the pressure sore assessment tool based on the Braden Scale, tested its validity, compared on statistics including incidence rate of pressure sore for patients at high risk. Throughout these activities, CQI action team was developed the protocol, called as St. Marys hospital Intensive Care Unit Pressure Sore Protocol, shifted the emphasis from wound treatment to wound prevention. After applied the protocol to patients at high risk, the incident rate and the period of prevention against pressure development were tested with those for patients who received care before implementation of protocol by Chi-square and Kaplan-Meier Method of Survival Analysis. Result : The CQI action team found that these was significant difference of in incidence rate of pressure sores between patients at high risk (control group) who received care before implementation of protocol and those (experimental group) who received it after implementation of protocol (p<.05). 25% possibility of pressure sore formation was shown for the patients with 6th hospital day in ICU in control group. In experimental group, the patients with 10th hospital day had 10% possibility of pressure sore. Therefore, there was significant difference(p<.05) in survival rate between two groups. Also, nursing time for dressing on pressure sore in experimental group was decreased as much as 50% of it in control group. Conclusion : The collaborative team effort led to reduced incidence, increased the length of prevention against pressure sore, and declined nursing care times for sore dressing. However, there have had several suggestions for future study. The preventive care system for pressure sore should be applied to patients at moderate, or low risk throughout continuous CQI team activities based on Bed Sore Indicator Fact Sheet. Hospital-wide supports, such as incentives, would be offered to participants for keeping strong commitment to CQI team. Also, Quality Information System monitoring incidents and estimating cost of poor quality, like workload (full time equivalence) or financial loss, regularly in a hospital has to be developed first for supporting CQI team activities as well as empowering hospital-wide QI implementation. Being several limitations, this study would be one of the report cards for the CQI team activities in intensive care unit of an acute hospital and a trial of quality improvement of health care in Korea.

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Research on the Effects of Academic Achievements on the Spatial Features of a University Dormitory (대학기숙사의 공간특성이 학업성취도에 미치는 영향)

  • Baik, Min-Seok;Keum, Sang-Su
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.15 no.8
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    • pp.4901-4907
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    • 2014
  • This study examined how the spatial features, such as the standards of facilities and floor plan of a university dormitory affect the academic achievements. This thesis reports the implications of the management of local universities through the optimization of dormitory environments and provides guidelines for the development of local universities in the face of a decrease in the number of the students. The following results were drawn from a case study of 'S' University which is situated in North Chungcheong Province. First, the students' academic achievements improved with increasing quality of the overall university dormitory. The results show that the dormitory is not only the living space but also the learning space. Considering that an improvement in the students' academic achievements can affect the employment rate of college graduates, providing students with pleasant amenities is very important. Second, the results showed that the academic achievements vary with the spatial characteristics of the residential space; the academic results deteriorated with increasing number of students who share a room. The results of this analysis suggest that a flexible dwelling space that enables the multiple-use residential space to be remodeled into single or double rooms, is very important when facing a decrease in the number of students and the difficult financial stability of the university.

A Study on the Marketing Performance Using Social Media -Comparison between Portal Advertisement, Blog, and SNS Channel Characteristics and Performance- (소셜미디어 마케팅 성과에 관한 연구 -포탈 광고, 블로그, SNS 채널의 특징과 성과 비교를 중심으로-)

  • Chang, Yun-Hee
    • Journal of Digital Convergence
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    • v.10 no.8
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    • pp.119-133
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    • 2012
  • Recent rise of social media channel is changing social and economic paradigm and is being used as an effective communication in marketing. The following research analyzes the most employed social marketing tools such as portal advertisement, blogs, and SNS channels to effectively execute social media marketing from performance indicator and ICSI perspective, analyzes each channel's characteristics and results based on Korea distribution companies' case studies and suggests a framework to effectively use each channel. Portal site advertisements are the most effective channel to draw customers with new information and are thus linked to profit by corporations with excessive budget and workforce. Blogs target a specific range of customers providing quality information and knowledge thus improving a corporation's and its product's trustworthiness, spread the word by allowing customers to scrap the information, form social groups and synthesize ideas, events, new contents and social involvement with loyal customers. SNS channels allow customers to get involved in real time information and events, grow through network by the power of customers, react immediately to customers' needs, and execute real-time market and customer reports. Though national corporations currently rely heavily on portal site advertisements, insightful marketing professionals are showing financial results with blog and SNS. In the future, based on a precise understanding of each channel's benefits and expected results, and with a focus on flexibility, timeliness and integrated use of each channel, a portfolio of dynamic marketing as a maximizing strategy could be synthesized.

A Study for Improvement of Nursing Service Administration (병원 간호행정 개선을 위한 연구)

  • 박정호
    • Journal of Korean Academy of Nursing
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    • v.3 no.1
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    • pp.13-40
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    • 1972
  • Much has teed changed in the field of hospital administration in the It wake of the rapid development of sciences, techniques ana systematic hospital management. However, we still have a long way to go in organization, in the quality of hospital employees and hospital equipment and facilities, and in financial support in order to achieve proper hospital management. The above factors greatly effect the ability of hospitals to fulfill their obligation in patient care and nursing services. The purpose of this study is to determine the optimal methods of standardization and quality nursing so as to improve present nursing services through investigations and analyses of various problems concerning nursing administration. This study has been undertaken during the six month period from October 1971 to March 1972. The 41 comprehensive hospitals have been selected iron amongst the 139 in the whole country. These have been categorized according-to the specific purposes of their establishment, such as 7 university hospitals, 18 national or public hospitals, 12 religious hospitals and 4 enterprise ones. The following conclusions have been acquired thus far from information obtained through interviews with nursing directors who are in charge of the nursing administration in each hospital, and further investigations concerning the purposes of establishment, the organization, personnel arrangements, working conditions, practices of service, and budgets of the nursing service department. 1. The nursing administration along with its activities in this country has been uncritical1y adopted from that of the developed countries. It is necessary for us to re-establish a new medical and nursing system which is adequate for our social environments through continuous study and research. 2. The survey shows that the 7 university hospitals were chiefly concerned with education, medical care and research; the 18 national or public hospitals with medical care, public health and charity work; the 2 religious hospitals with medical care, charity and missionary works; and the 4 enterprise hospitals with public health, medical care and charity works. In general, the main purposes of the hospitals were those of charity organizations in the pursuit of medical care, education and public benefits. 3. The survey shows that in general hospital facilities rate 64 per cent and medical care 60 per-cent against a 100 per cent optimum basis in accordance with the medical treatment law and approved criteria for training hospitals. In these respects, university hospitals have achieved the highest standards, followed by religious ones, enterprise ones, and national or public ones in that order. 4. The ages of nursing directors range from 30 to 50. The level of education achieved by most of the directors is that of graduation from a nursing technical high school and a three year nursing junior college; a very few have graduated from college or have taken graduate courses. 5. As for the career tenure of nurses in the hospitals: one-third of the nurses, or 38 per cent, have worked less than one year; those in the category of one year to two represent 24 pet cent. This means that a total of 62 per cent of the career nurses have been practicing their profession for less than two years. Career nurses with over 5 years experience number only 16 per cent: therefore the efficiency of nursing services has been rated very low. 6. As for the standard of education of the nurses: 62 per cent of them have taken a three year course of nursing in junior colleges, and 22 per cent in nursing technical high schools. College graduate nurses come up to only 15 per cent; and those with graduate course only 0.4 per cent. This indicates that most of the nurses are front nursing technical high schools and three year nursing junior colleges. Accordingly, it is advisable that nursing services be divided according to their functions, such as professional, technical nurses and nurse's aides. 7. The survey also shows that the purpose of nursing service administration in the hospitals has been regulated in writing in 74 per cent of the hospitals and not regulated in writing in 26 per cent of the hospitals. The general purposes of nursing are as follows: patient care, assistance in medical care and education. The main purpose of these nursing services is to establish proper operational and personnel management which focus on in-service education. 8. The nursing service departments belong to the medical departments in almost 60 per cent of the hospitals. Even though the nursing service department is formally separated, about 24 per cent of the hospitals regard it as a functional unit in the medical department. Only 5 per cent of the hospitals keep the department as a separate one. To the contrary, approximately 12 per cent of the hospitals have not established a nursing service department at all but surbodinate it to the other department. In this respect, it is required that a new hospital organization be made to acknowledge the independent function of the nursing department. In 76 per cent of the hospitals they have advisory committees under the nursing department, such as a dormitory self·regulating committee, an in-service education committee and a nursing procedure and policy committee. 9. Personnel arrangement and working conditions of nurses 1) The ratio of nurses to patients is as follows: In university hospitals, 1 to 2.9 for hospitalized patients and 1 to 4.0 for out-patients; in religious hospitals, 1 to 2.3 for hospitalized patients and 1 to 5.4 for out-patients. Grouped together this indicates that one nurse covers 2.2 hospitalized patients and 4.3 out-patients on a daily basis. The current medical treatment law stipulates that one nurse should care for 2.5 hospitalized patients or 30.0 out-patients. Therefore the statistics indicate that nursing services are being peformed with an insufficient number of nurses to cover out-patients. The current law concerns the minimum number of nurses and disregards the required number of nurses for operation rooms, recovery rooms, delivery rooms, new-born baby rooms, central supply rooms and emergency rooms. Accordingly, tile medical treatment law has been requested to be amended. 2) The ratio of doctors to nurses: In university hospitals, the ratio is 1 to 1.1; in national of public hospitals, 1 to 0.8; in religious hospitals 1 to 0.5; and in private hospitals 1 to 0.7. The average ratio is 1 to 0.8; generally the ideal ratio is 3 to 1. Since the number of doctors working in hospitals has been recently increasing, the nursing services have consequently teen overloaded, sacrificing the services to the patients. 3) The ratio of nurses to clerical staff is 1 to 0.4. However, the ideal ratio is 5 to 1, that is, 1 to 0.2. This means that clerical personnel far outnumber the nursing staff. 4) The ratio of nurses to nurse's-aides; The average 2.5 to 1 indicates that most of the nursing service are delegated to nurse's-aides owing to the shortage of registered nurses. This is the main cause of the deterioration in the quality of nursing services. It is a real problem in the guest for better nursing services that certain hospitals employ a disproportionate number of nurse's-aides in order to meet financial requirements. 5) As for the working conditions, most of hospitals employ a three-shift day with 8 hours of duty each. However, certain hospitals still use two shifts a day. 6) As for the working environment, most of the hospitals lack welfare and hygienic facilities. 7) The salary basis is the highest in the private university hospitals, with enterprise hospitals next and religious hospitals and national or public ones lowest. 8) Method of employment is made through paper screening, and further that the appointment of nurses is conditional upon the favorable opinion of the nursing directors. 9) The unemployment ratio for one year in 1971 averaged 29 per cent. The reasons for unemployment indicate that the highest is because of marriage up to 40 per cent, and next is because of overseas employment. This high unemployment ratio further causes the deterioration of efficiency in nursing services and supplementary activities. The hospital authorities concerned should take this matter into a jeep consideration in order to reduce unemployment. 10) The importance of in-service education is well recognized and established. 1% has been noted that on the-job nurses. training has been most active, with nursing directors taking charge of the orientation programs of newly employed nurses. However, it is most necessary that a comprehensive study be made of instructors, contents and methods of education with a separate section for in-service education. 10. Nursing services'activities 1) Division of services and job descriptions are urgently required. 81 per rent of the hospitals keep written regulations of services in accordance with nursing service manuals. 19 per cent of the hospitals do not keep written regulations. Most of hospitals delegate to the nursing directors or certain supervisors the power of stipulating service regulations. In 21 per cent of the total hospitals they have policy committees, standardization committees and advisory committees to proceed with the stipulation of regulations. 2) Approximately 81 per cent of the hospitals have service channels in which directors, supervisors, head nurses and staff nurses perform their appropriate services according to the service plans and make up the service reports. In approximately 19 per cent of the hospitals the staff perform their nursing services without utilizing the above channels. 3) In the performance of nursing services, a ward manual is considered the most important one to be utilized in about 32 percent of hospitals. 25 per cent of hospitals indicate they use a kardex; 17 per cent use ward-rounding, and others take advantage of work sheets or coordination with other departments through conferences. 4) In about 78 per cent of hospitals they have records which indicate the status of personnel, and in 22 per cent they have not. 5) It has been advised that morale among nurses may be increased, ensuring more efficient services, by their being able to exchange opinions and views with each other. 6) The satisfactory performance of nursing services rely on the following factors to the degree indicated: approximately 32 per cent to the systematic nursing activities and services; 27 per cent to the head nurses ability for nursing diagnosis; 22 per cent to an effective supervisory system; 16 per cent to the hospital facilities and proper supply, and 3 per cent to effective in·service education. This means that nurses, supervisors, head nurses and directors play the most important roles in the performance of nursing services. 11. About 87 per cent of the hospitals do not have separate budgets for their nursing departments, and only 13 per cent of the hospitals have separate budgets. It is recommended that the planning and execution of the nursing administration be delegated to the pertinent administrators in order to bring about improved proved performances and activities in nursing services.

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