• Title/Summary/Keyword: Tax System

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A Study on the Code of Disease of Game Addiction and the Classification of Sin Stocks for Game Companies (게임중독의 질병코드 규정과 게임 기업의 죄악주 분류에 관한 연구)

  • Rhee, Chang Seop;Rhee, Hyunjung;Hue, Kwangbok
    • The Journal of the Korea Contents Association
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    • v.19 no.10
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    • pp.364-371
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    • 2019
  • The World Health Organization (WHO) announced the 11th International Classification System (ICD-11), which classifies game addiction as a disease in 2018. Sin stocks are defined as the companies that have negative addictive properties and are taxed on social costs. If a game disorder is listed in the disease classification system in Korea, it is highly likely that Korean game companies may be considered as sin stocks that causes negative addictive properties and social costs such as the game addiction and the game addiction tax. This suggests that game companies could be newly included in the scope of sin stocks in Korea. In this study, we examine the effect of the inclusion of game companies in the scope of sin stocks on the job preferences of game companies. We found that there is a high level of opposition to the opinion of the listing sin stocks of game companies, and a high degree of addiction and gambling was suggested as the cause of the game companies being classified as sin stocks. We also found that firm value and job preference would be decrease if a game company was classified as sin stocks. The study is meaningful in that it suggests that game companies can be perceived negatively as sin stocks due to the disease code of game disorder, which has recently emerged as a social issue. Also, this study will contribute to the academia and market participants by reporting statistically the effect of the classification of sin stocks in game companies on job preferences for game companies.

Understanding Policies related to Home Modification for the Elderly: An Occupational Therapist's Perspective (고령자 가정환경수정 관련 정책에 대한 이해: 작업치료사의 관점에서)

  • Hwang, Na-Kyoung;Shim, Sun-Hwa
    • Journal of the Korea Convergence Society
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    • v.12 no.12
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    • pp.389-399
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    • 2021
  • The purpose of this study was to explore the domestic and overseas home modification policies, and review the direction of domestic home modification policies to enable 'Aging In Place; AIP' and the competencies required of occupational therapist as and expert in home modification. In order to expand occupational therapy for domestic home modification and strengthen occupational therapist competency, it is required to establish a clear and practical home modification process that reflects the design and intervention of occupational therapy. Appropriate selection and standardization of the evaluation tools that identifies the needs of the elderly and reflects the characteristics of domestic housing types are also required. In addition, it is necessary to understand policies and systems, and endeavour to establish a relevant knowledge base for communication and cooperation with experts in other fields. In terms of the policy, there is a need for the home modification support system that allows the elderly to adapt to their aging regardless of their income level, beyond the existing support system, which was implemented mainly for low-income people and disabled. In addition, as in overseas cases, the efforts need to be made to provide various and efficient measures, such as support for barrier-free housing, expansion of the scope of support through cooperation between the national government and local governments, low-interest loans and tax reductions, and establishment of governance with organizations and institutions related to home modification services.

Feature and Operation on Correlation for Royal (State operation) Storage of Baekjae (백제 왕실(국영) 창고시설의 특징과 운영)

  • So, Jae Yun
    • Korean Journal of Heritage: History & Science
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    • v.45 no.4
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    • pp.22-37
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    • 2012
  • Storage facility of the pre-historic Korea is classified into the subterranean, ground and overground types. The rectangular-shaped subterranean Storage facilities have been identified in the Pungnaptoseong, the Gong mountain fortress site and the Gwanbukri site. Feature no. 196 at Gyeongdang District in Pungnaptoseong yielded a large quantity of glazed potteries, and a wooden storage at the Gwanbukri site contained a large amount of fruit seeds. These storage facilities might be functioned as the warehouse for the highest group rather than the storage for the emergency such as war and flooding and stipend of government officials. This article subdivided into "state storage" on the concept of the former that "royal storage" on the concept of the latter. If it look on the state storage at large, this include the royal storage too. But it subdivided to help article understand because Baekjae changed from state storage to royal storage by change and specialization of system after 4th. The reason why the diversification of storage pits was closely related to the unification of local polities and the concentration of political power in the state-level. Therefore, it might reflect the political circumstances the ruling elites attempted to heighten their authority in terms of the organizing tax collecting system. And divided the time of storage is confirmed separative storage pits in the suburbs of capital city. There is hight probability of top local polities or nation that have possessional a role. This is to cover on frequent war in the Three States. On the other hand, state storage is located around ancent road that linked castle gate that is divided into center and periphery depending on function and position of storage. Center is located royal storage focusing in the presumed royal palace that periphery is located state storage to provide service to the public. It is presumed that located with the government office.

A Study on the Evolution of the Holding and Utilizing System of Fisheries Resources in Korea (수산자원 소유.이용제도의 변천에 관한 연구)

  • 류정곤
    • The Journal of Fisheries Business Administration
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    • v.22 no.1
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    • pp.1-52
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    • 1991
  • This study deals with the evolutional history of the holding and utilization of fisheries resources in Korea. Fisheries resources have the basic characteristics of the density dependent self-regulating renewable and common property resources, Irrational utilization of fisheries resources is mainly due to the unlimited access to the resources. The holding and utilization of fisheries resources in Koryo era was opened to everyone. But it was nationalized in the early Yi Dynasty. The purpose of its nationalization was to provent the paticular powered-man with their monoplized holding and to levy fisheries tax. Eoeop-peop, the first modern fisheries law in Korea, was enacted as a part of the invasion policy of Japan in 1908. With the japanese annexation of Korea in 1910, the Japanese Government established a new institutional system of fisheries as a part of an overall reformation of the institutional for an implementation of the colonial policy. It was very the new enacted Fisheries Law (Gyogyorei). Also the Government enacted compulsorily another new Fisheries Law (Chosen Gyogyorei) with its adjunct laws and regulations revise the institutional system of fisheries on May 1, 1930. After Eoeop-peop enactment, the fisheries resources in Korea could be used only under the license, permission, and statement. After Korea was from Japan in 1945, Korea Government at last enacted the new fisheries law (Susaneop-peop) in 1953. The goal of Susaneop-peop was to achive the general usage and protection of the fisheries resources, and to attain the development and democratization of the fishery in Korea. This law was amended 13 times until 1990. The license fishery have a legal right on the fishery, called a fishery rigt. This right means a right of exclusive occupation and utilization of a unit of the inshore fishing grounds. The main evolutional issues of license fishery are as the following : 1) the foundation of the exclusive usable fishery right(1911, Gyogyorei), 2) the deletion of the settled U9space lift net and settled space sein net fishery, and the expansion of the cooperative fishery-No.1, 2, and 3 type cooperative fishery-(3rd amendment, 1963), 3) the deletion of the No.2 and 3 type cooperative fishery, and the separation of the culturing fishery in No.1 and 2 type culturing fishery (13th amendment, 1990). The effective period of the license fishery was amended as the following : 1) 1908(Eoeop-peop) : within 10 years, renovation system, 2) 1929(Chosen Gyogyorei) : within 10 years, unlimited extension system, 3) 1971. 7th amendment : 10 years, renovation system, 4) 1972. 8th amendment : 10 years, only 1 extension system, 5) 1975. 9th amendment : 5-10 years, only 1 extension system, 6) 1990.13th amendment : 10 years, within 10 years of total extensional years. The priority order of the fishery license was established in 1953 (Susaneop-peop). The amendment of it is as follows : 1) 1953. enactment \circled1 the fishing grounds that the fishery right is extablished 1st order : the existing fishery right man, unlimited renovation 2nd order : the corporate that the regional fisherfolk organized 3rd order : the rest experienced fishermen \circled2 new fishing grounds 1st order : the corporate that the regional fisherfolk organized 2nd order : the rest experienced fishermen 2) 1971. 9th amendment \circled1 the fishing grounds that the fishery right is established 1st order : the existing fishery right man, unlimited renovation 2nd order : the Eochongye that the regional fisherfolk organized 3rd order : the regional fishery cooperative that the regional fisherfolk organized 4th order : the rest experienced fishermen \circled2 new fishing grounds 1st order : the Eochongye that the regional fisherfolk organized 2nd order : the regional fishery cooperative that the regional fisherfolk organized 3rd order : the rest experienced fishermen 3) 1981. 10th amendment \circled1 the inside of No.1 type cooperative fishing grounds 1st order : the Eochongye that the regional fisherfolk organized 2nd order : the regional fishery cooperative that the regional fisherfolk organized 3rd orer : the rest experienced fishermen 4) 1990. 13th amendment \circled1 No.1 type cultural fishery 1st order : the Eochongye that the regional fisherfolk organized 2nd order : the regional fishery cooperative that the regional fisherfolk organized 3rd order : the rest experienced fishermen \circled2 No.2 type cultural and settle fisher : general priority order The effective period of the permission fishery was amended 6 timed. First, it was within 5 years and renovation system (Eoeop-peop). Now it is 5 years and renovation system. The effective period of the statement fishery was amended 4 times. First, it was within 5 years, and then was amended within 3 years(Chonsen Gyogyorei). Now it is 5 years.

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Effects of the Forest-land Registry System of the Forest Law of 1980 on the Colonial Forest-land Policy used in Korea under the influence of Japanese Imperialism (삼림법(森林法)(1908)의 지적신고제도(地籍申告制度)가 일제(日帝)의 식민지(植民地) 임지정책(林地政策)에 미친 영향(影響)에 관(關)한 연구(硏究))

  • Bae, Jae Soo
    • Journal of Korean Society of Forest Science
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    • v.90 no.3
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    • pp.398-412
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    • 2001
  • The purpose of this study is to examine the roles of the forest-land registry system in the Forest Law of 1908 and the effects this system had on the colonial forest-land policy used in Korea under the influence of Japanese Imperialism. This was started under the Profit-sharing Forest System which was one of the policies for disposing of the Korean national forests. The purpose of this system was to establish forest-land ownership, a fundamental human right. This system was enforced by the Japanese Colonial Government without regard to the customary and important right of Koreans to use the forests, and without considering the distinction between national and private forests. Koreans understood that this system was a warning sign of a tax being imposing on forest-land owners. Furthermore, Koreans thought the Japanese were using this system to deprive them of their forest-land. The strata of Koreans reporting ownership were very limited and included the intellectual(upper-middle) class, higher officials in counties and townships, relatives and relations of these officials, and survey agents. In particular the actual owners could not submit a report registering their land in this system because the required survey cost more than the value of the forest-land. Within the time period specified by the Japanese Colonial Government, about 520,000 registries were reported involving 2.2 million Jung-bo(.9917 hectare) with most of these coming during the last five months of reporting period. Koreans made a reasonable request to extend the deadline, but it was refused. After the reporting period expired there were no follow-up measures such as verification of the reported registrations nor establishment of boundaries between national and private forests. According to Article 19 in the Forest Law of 1908 about 14 million Jung-bo, which was not registered within the reporting period was nationalized. The colonial forest-land policy used in Korea by the Japanese Colonial Government was as follows : (1) to create a large number of national forests in the early period of their rule, (2) to divide these national forests into indispensible national forests and dispensible national forests, and (3) to transfer ownership of the dispensible national forests to colonial Japanese. To achieve the latter, the occupational government needed a method to insure ownership. They devised a tree-planting scheme in which the national forests classified as disposable were "loaned" and then transferred to these Japanese. The actual Korean owners claimed title to this forest-land and asked for the eviction of the new owners but the Japanese occupation government rejected these suits using the excuse that previous Korean owners did not submit the required registration report within the specified time period. In short the Principle of Forest-land Registry was used as a means to consolidate the forest-lands of Korea and distribute large portions of it to Japanese citizens after seizing it from the rightful Korean owners.

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The Competition Policy and Major Industrial Policy-Making in the 1980's (1980년대 주요산업정책(主要産業政策) 결정(決定)과 경쟁정책(競爭政策): 역할(役割)과 한계(限界))

  • Choi, Jong-won
    • KDI Journal of Economic Policy
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    • v.13 no.2
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    • pp.97-127
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    • 1991
  • This paper investigates the roles and the limitations of the Korean antitrust agencies-the Office of Fair Trade (OFT) and the Fair Trade Commission (FTC) during the making of the major industrial policies of the 1980's. The Korean antitrust agencies played only a minimal role in three major industrial policy-making issues in the 1980's- the enactment of the Industrial Development Act (IDA), the Industrial Rationalization Measures according to the IDA, and the Industrial Readjustment Measures on Consolidation of Large Insolvent Enterprises based on the revised Tax Exemption and Reduction Control Act. As causes for this performance bias in the Korean antitrust system, this paper considers five factors according to the current literature on implementation failure: ambiguous and insufficient statutory provisions of the Monopoly Regulation and Fair Trade Act (MRFTA); lack of resources; biased attitudes and motivations of the staff of the OFT and the FTC; bureaucratic incapability; and widespread misunderstanding about the roles and functions of the antitrust system in Korea. Among these five factors, bureaucratic incompetence and lack of understanding in various policy implementation environments about the roles and functions of the antitrust system have been regarded as the most important ones. Most staff members did not have enough educational training during their school years to engage in antitrust and fair trade policy-making. Furthermore, the high rate of staff turnover due to a mandatory personnel transfer system has prohibited the accumulation of knowledge and skills required for pursuing complicated structural antitrust enforcement. The limited capability of the OFT has put the agency in a disadvantaged position in negotiating with other economic ministries. The OFT has not provided plausible counter-arguments based on sound economic theories against other economic ministries' intensive market interventions in the name of rationalization and readjustment of industries. If the staff members of antitrust agencies have lacked substantive understanding of the antitrust and fair trade policy, the rest of government agencies must have had serious problems in understanding the correst roles and functions of the antitrust system. The policy environment of the Korean antitrust system, including other economic ministries, the Deputy Prime Minister, and President Chun, have tended to conceptualize the OFT more as an agency aiming only at fair trade policy and less as an agency that should enforce structural monopoly regulation as well. Based on this assessment of the performance of the Korean antitrust system, this paper evaluate current reform proposals for the MRFT A. The inclusion of the regulation of conglomerate mergers and of business divestiture orders may be a desirable revision, giving the MRFTA more complete provisions. However, given deficient staff experties and the unfavorable policy environments, it would be too optimistic and naive to expect that the inclusion of these provisions alone could improve the performance of the Korean antitrust system. In its conclusion, this paper suggests several policy recommendations for the Korean antitrust system, which would secure the stable development and accumulation of antitrust expertise for its staff members and enough understanding and conformity from its environments about its antitrust goals and functions.

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A Study on the Improvement of the Employee Stock Ownership Plans (우리사주제의 개선에 대한 연구)

  • Kwon, Yong-man;Shin, Won-chul
    • Journal of Venture Innovation
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    • v.3 no.2
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    • pp.95-109
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    • 2020
  • The source of value-added creation in modern times has been transformed from material to man's value-added generating power, and ownership of the means of production has been converted from a particular landlord, capitalist to a person with value-added capacity, and a system of capital participation is needed beyond the profit-sharing system or performance incentive system in which workers of an enterprise participate in simple profits if they significantly increase the added value of the company. It is also necessary to introduce our private stock system as a means of addressing the problem of capital bias and for the stable development of capitalism. The purpose of Employee Stock Ownership Plans is to improve the economic and social status of workers and promote labor-management cooperation by allowing workers to acquire and hold shares of the stock company in which the employee ownership association is established through the employee ownership association, but the reality is that our stock ownership system has failed to achieve its purpose due to insufficient protection against the employee. In terms of welfare, the acquisition of our company shares should include active government support for the welfare of workers' ownership on a social welfare level rather than on the logic of the capital market, and in terms of investment, it would not be appropriate to apply the regulation for investor protection to see workers' acquisition of our company shares as 'investment' in the view of workers' willingness to own shares on the stock market. Therefore, as a way to support and deregulate employee's stock acquisition, 1. Expanding direct support, such as tax support, 2. As employee's stock ownership association is being discussed as a division's nature, it is less effective in terms of various management, not investment, and 3. Those who own stocks with 1% of the company's shares and 300 million won in face value will be classified as major shareholders. As a way to reduce the risk of management of our company owners and cooperative funds, As a measure to reduce the risk of management of our company owners and cooperative funds, only our employee shareholders' association shall manage the fund in a long-term deposit, and even though our employee's stock is managed by the association or company after the end of the deposit period, the management of each employee shall be allowed and In terms of improving the utilization of our company's stock and fund, 1. Employee's stockholders are prohibited from lending during the deposit period, but it is necessary to improve profitability by allowing them to borrow under strict restrictions, 2. It is necessary to make the use of the employee's welfare funds available for the preservation of losses, and to stipulate the redemption obligations of unlisted companies in order to improve the redemption system of our company.

호스피스 전달체계 모형

  • Choe, Hwa-Suk
    • Korean Journal of Hospice Care
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    • v.1 no.1
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    • pp.46-69
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    • 2001
  • Hospice Care is the best way to care for terminally ill patients and their family members. However most of them can not receive the appropriate hospice service because the Korean health delivery system is mainly be focussed on acutly ill patients. This study was carried out to clarify the situation of hospice in Korea and to develop a hospice care delivery system model which is appropriate in the Korean context. The theoretical framework of this study that hospice care delivery system is composed of hospice resources with personnel, facilities, etc., government and non-government hospice organization, hospice finances, hospice management and hospice delivery, was taken from the Health Delivery System of WHO(1984). Data was obtained through data analysis of litreature, interview, questionairs, visiting and Delphi Technique, from October 1998 to April 1999 involving 56 hospices, 1 hospice research center, 3 non-government hospice organizations, 20 experts who have had hospice experience for more than 3 years(mean is 9 years and 5 months) and officials or members of 3 non-government hospice organizations. There are 61 hospices in Korea. Even though hospice personnel have tried to study and to provide qualified hospice serices, there is nor any formal hospice linkage or network in Korea. This is the result of this survey made to clarify the situation of Korean hospice. Results of the study by Delphi Technique were as follows: 1.Hospice Resources: Key hospice personnel were found to be hospice coordinator, doctor, nurse, clergy, social worker, volunteers. Necessary qualifications for all personnel was that they conditions were resulted as have good health, receive hospice education and have communication skills. Education for hospice personnel is divided into (i)basic training and (ii)special education, e.g. palliative medicine course for hospice specialist or palliative care course in master degree for hospice nurse specialist. Hospice facilities could be developed by adding a living room, a space for family members, a prayer room, a church, an interview room, a kitchen, a dining room, a bath facility, a hall for music, art or work therapy, volunteers' room, garden, etc. to hospital facilities. 2.Hospice Organization: Whilst there are three non-government hospice organizations active at present, in the near future an hospice officer in the Health&Welfare Ministry plus a government Hospice body are necessary. However a non-government council to further integrate hospice development is also strongly recommended. 3.Hospice Finances: A New insurance standards, I.e. the charge for hospice care services, public information and tax reduction for donations were found suggested as methods to rise the hospice budget. 4.Hospice Management: Two divisions of hospice management/care were considered to be necessary in future. The role of the hospice officer in the Health & Welfare Ministry would be quality control of hospice teams and facilities involved/associated with hospice insurance standards. New non-government integrating councils role supporting the development of hospice care, not insurance covered. 5.Hospice delivery: Linkage&networking between hospice facilities and first, second, third level medical institutions are needed in order to provide varied and continous hospice care. Hospice Acts need to be established within the limits of medical law with regards to standards for professional staff members, educational programs, etc. The results of this study could be utilizes towards the development to two hospice care delivery system models, A and B. Model A is based on the hospital, especially the hospice unit, because in this setting is more easily available the new medical insurance for hospice care. Therefore a hospice team is organized in the hospital and may operate in the hospice unit and in the home hospice care service. After Model A is set up and operating, Model B will be the next stage, in which medical insurance cover will be extended to home hospice care service. This model(B) is also based on the hospital, but the focus of the hospital hospice unit will be moved to home hospice care which is connected by local physicians, national public health centers, community parties as like churches or volunteer groups. Model B will contribute to the care of terminally ill patients and their family members and also assist hospital administrators in cost-effectiveness.

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Mencius Thoughts on Social Welfare (맹자사상의 사회복지적 함의)

  • Kim, Young-Min
    • The Journal of Korean Philosophical History
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    • no.57
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    • pp.91-125
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    • 2018
  • This study aims at attempting to make a new interpretation of Mencius from the point of social welfare. The thoughts of social welfare, found from Mencius, are temporal and humanistic and near to those in nowadays. Social welfare began under the name of philanthropic work, relief work, charitable work or social work from the Industrial Revolution in the 18th century on. Welfare means the whole social activities such as satisfying the fundamental desires of the social members, ensuring the conditions of their lives, and ultimately achieving social integration and stability. It means the conditions of their lives and wellbeing. Wellbeing means the minimal physical desires and psychological stability. The realization of the economic system through concept of steady livelihood and steady mind, tax system and well-field system, proposed by Mencius, can be ensured by the whole social activities such as ensuring the stable lives of the social members, enriching and satisfying their happiness and ultimately achieving social integration and stability. The thoughts of Mencius include people-as-root idea, which regards people as most important and tries to solve the instability and inequality that are the structural vulnerabilities in modern capitalist society. His concept of Way of the king means promoting people's sense of happiness through education of morality, based upon the people-as-root idea and filial and fraternal responsibilities. The main ideas of social welfare include living like a human being, ensuring minimal physical and psychological stabilities through social welfare system and welfare policy, enriching human dignity and freedom and enhancing the quality of lives. The thoughts of Mencius include all the above ideas. In particular, he desired to establish ethically and morally stable society by economically implementing the well-field system in Zhou dynasty, based upon politically benevolent governance of the politicians. That society was the people-as-root society, the realization of which was the ideal society Mencius desired to establish, and the goal of his thoughts on social welfare. This study, among the thoughts of Mencius, investigated his ideas on social welfare and the practical ethics for applying them to real society. In addition, to understand his ideas on social welfare, not only the social and economic backgrounds and conditions but also the political ideas at that time were also investigated. This will provide the opportunity to make more in-depth research of the elements of social welfare intrinsically contained in his thoughts.

Effect of Direct and Indirect Subsidies on Profitability in General Hospitals (종합병원의 직·간접보조금이 수익성에 미치는 영향)

  • Park, Ki-Hyeok;Ha, Au-Hyun
    • Journal of Convergence for Information Technology
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    • v.10 no.9
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    • pp.206-214
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    • 2020
  • This study analyzed the impact of direct and indirect subsidies on profitability in general hospitals in Korea. The data were collected from medical institution accounting information disclosure system of 270 general hospitals from 2016 to 2018. The analysis index used the ratio of net profit to business revenue for profitability, and Subsidies index the ratio of subsidies to business revenue(state subsidies for facility investment purposes, Fund related to essential business, research revenue and contribution revenue). According to the study, the ratio of state subsidies, which are direct subsidies, was very high at 57.30 percent for public institution hospitals. ratio of Fund related to essential business, which is a tax reduction effect with indirect subsidies, had the highest at 6.69 percent for Private University Hospitals. which are Indirect subsidies for deficit or operational assistance, research revenue ratio had the highest 2.8 percent for National University Hospitals, contribution revenue ratio had the highest 36.4 percent for public institutions. As a result of looking at the impact of subsidies on profitability, Nation University Hospitals had the lower the ratio of Fund related to essential business and the ratio of research revenue, the higher the net profit ratio of Business revenue. Medical Corporation Hospitals and Foundation Hospitals had the higher the ratio of Fund related to essential business to business revenues, the higher the net profit ratio of business revenue. These results mean that profitability may fluctuate depending on the utilization of funds related to essential business.