• Title/Summary/Keyword: Tax administration

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Economic Effects of Subsidiary Services in Hospitals (병원급 의료기관 의료부대사업의 경제적 파급효과)

  • Lee, Ye Seol;Lee, Sang Gyu;Kwon, Sung Tak;Kim, Tae Hyun
    • Korea Journal of Hospital Management
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    • v.21 no.1
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    • pp.32-42
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    • 2016
  • This study is conducted to estimate economic ripple effects of subsidiary services of hospitals. Using the Input/Output Analysis, this study analyzes production inducement effect, added value inducement effect, and labor inducement effect. Also, it assesses potential economic effects of the subsidiary services of which the scope is expanded as the government's proposed in 2014. Data regarding hospital subsidiary services and economic effects are obtained from the hospitals' financial statements on the National Tax Services and the Bank of Korea. The major results of this study are summarized as follows; subsidiary service profits of hospitals are 466 billion won and rent profits of hospitals are 152 billion won. Of these, the rate of subsidiary service profits in tertiary hospitals is about 66% of total subsidiary service profits. Producement inducement effect of subsidiary services of hospitals is higher than that of total industry, service industry and medical service industry. Added value inducement effect of subsidiary services of hospitals is higher than that of total industry, manufacturing industry, service industry and medical service industry. Job position inducement effect of subsidiary service in hospitals is higher than that of total industry, service industry and medical service industry. Also, employment inducement effect of subsidiary service in hospitals is higher than that of total industry and medical service industry. The results may suggest that subsidiary services revenue in medical institutions contribute to improving operating profits. Facing with intense market competition and pressures to control health care costs, hospitals may need to determine whether subsidiary services help boost their profitability and improve customer satisfaction.

Study on The Customer Service of Hospitals and Clinics According to Franchised Form or Not

  • Lee, Kyung-Soo;Nam, Seok-Woo;Choi, Young-Soo
    • Journal of Korean Clinical Health Science
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    • v.2 no.2
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    • pp.148-157
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    • 2014
  • Purpose. This study compares and analyzes customer service on customer satisfaction and customer royalty on customer satisfaction targeting the customers visiting a hospital or a clinic which is franchised or not. And it aims at helping business rationalization for a medical institution. Methods. This paper conducts a survey and selects a sample of 670 customers except the missing value targeting the customers of 4 primary health care institutions and 4 bigger health care institutions in Seoul and Gyeonggi province. It conducts frequency analysis for the purpose of investigating the respondents' generic characteristic and factor of their medical institution selection, and factor analysis, reliability analysis and regression analysis for the hypothesis testing. Results. The first hypothesis testing result is significant in level of significance of 0.01. The second one is the same as the first one, but the dummy variable shows a negative regression coefficient(-0.479). The third one is significant in level of significance of 0.01, but the forth one is not significant. And the respondents prioritize website(Home page) and convenience in use of a hospital procedure for selecting a hospital or a clinic. Conclusions. The additional analysis finds that the franchised group has more satisfaction than none franchised group. But in case of their royalty, the average of franchised and none franchised groups are not significantly different. Therefore, the results of this paper reveal to support the results of the advanced researches.

Organizations and Records of Local Government Office in the 19th Century Through an Analysis on the Transition Documents in Yeongnam Region (19세기 영남지역 중기(重記)를 통해 본 지방관아의 조직과 기록물 연구)

  • Son, Ke-young
    • Journal of Korean Library and Information Science Society
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    • v.48 no.2
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    • pp.237-262
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    • 2017
  • During the Joseon period, space, organization, and personnel were essential in order to perform the administrative work for local governance. For that reason local government records were created, managed, and stored as the results of its administration. Buildings and spaces of local government office can be divided in 3 sections such as 1) administrator's space for governance and living; 2) petty officials' administrative space; 3) granary space for store rations and grains paid as tax. Because of its grand scale, a local government office had considerably complex organizational structure. In order to survey the types and forms of local government records, focusing on six transition documents (junggi, 重記) in the 19th Century Yeongnam Region, this study selected the record type documents in the item lists of the transition documents, then, classified the record type documents which were managed by the organizations in local government offices with several types: program of items (jeolmok, 節目), list of personnel or land (an, 案), register (daejang, 大帳), certified copy (deungnok, 謄錄) and muniment (wanmun, 完文), and examined these documents.

The Effect of Authentic Leadership on Relation Between Participative Budgeting and Budgetary Slack (진성리더십이 참여예산과 예산슬랙 간의 관계에 미치는 영향)

  • Leem, Tae-Jong;Kim, Bong-Kee;Choi, Hyun-Jeong
    • Journal of the Korea Convergence Society
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    • v.8 no.11
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    • pp.343-352
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    • 2017
  • In this study, the empirical analysis was conducted if the authentic leadership, which recently became an issue as an alternative of leadership, plays the moderating role in the relation between the participative budgeting and the budgetary slack. The hypotheses was established based on the literature review and the results of preceding studies in accordance with the scientific research procedure and the questionnaires were collected from the commissioned officers in charge of financial businesses in the military organization. Out of 200 questionnaires collected, 180 questionnaires were used for final empirical analysis excluding incomplete questionnaires. The summary of the research results shown through the regression analysis is as follows. First, the participative budgeting has positive(+) effect on the budgetary slack. Second, The authentic leadership plays the moderating role in the relation between the participative budgeting and the budgetary slack.

Dynamic Linkages : Stock Markets, Construction Industries, and Construction Firms (한국 건설주가의 동태적 국내외 연계성에 관한 실증분석)

  • You, Tae-Woo;Jang, Won-Ki
    • The Korean Journal of Financial Management
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    • v.20 no.1
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    • pp.125-162
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    • 2003
  • This paper investigates the short- and long- run relationship among Korean, U.S. and Japanese construction indices. We conducted the Johansen's cointegration tests on the hypotheses that the construction indices of three countries we related in the long-run as well as in the short-run. The test results show that there exists no long-run relationship among three countrie's construction indices. In addition, the cointegrating relation did not exist for three countrie's stock market indices and five major Korean construction firms. It fumed out that the U.S. indices Granger-causes Japanese and Korean indices. This finding implies that there may exist international diversification benefit through forming a portfolio from these indices.

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A Study on the Current Issues and System Improvements of Interior Design-Related Law in Korea (국내 실내디자인분야 관련법의 현황과 제도개선에 관한 연구)

  • Lee, Chang-No
    • Korean Institute of Interior Design Journal
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    • v.22 no.1
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    • pp.211-221
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    • 2013
  • As the result of investigating domestic interior design (interior architecture) field-related laws, it was found that interior design (interior architecture) is not recognized as in independent area due to weak classification standards by Korean standard industrial classification and job classification. Korean standard industrial classification is applied as a standard setting limits to applicable targets and industrial fields for laws related to general administration and industrial policy other than various statistic purposes. Also, the standard industrial classifications regarding the industry field determines the laws or applicable tax rates, government support and such according to the classification, and thus is very important. Moreover, interior architecture field is largely different from general architecture due to specialization and distinct characteristics, but due to the comprehensive concept of architecture industry regulations, it is considered the proper assessment for the professionalism is not conducted. Also, interior architecture field has irrational contradictions that is not independent with a clear definition and industry field classification not only in legal system and trade customs. Therefore, The following is proposed as the plan to strengthen the domestic/international competitiveness and system improvements for interior architecture. (1)interior design (interior architecture) must be amended as an industrial classification that can coexist with architecture. (2)interior design (interior architecture) must be amended as a job classification that can coexist with architecture. (3)Among the design tasks of an architect, approval for the design task field of interior architecture field must be legislated. -In architect design standard contract (the existing architecture design task scope and quality standard table) of a structure, among the tasks by request of the owner, (1)interior design tasks shall be legislated. It should be legislated so that interior design (interior architecture) majors can be included as well. (4)The task field of interior design that coexists with design must be amended. (5)National contract law - among contract method by negotiation, specialty item must be vitalized.

Comparative Analysis of Stem Cell Research Policy Changes in UK, US, and South Korea: Application of Advocacy Coalition Framework Model (영국, 미국, 한국의 줄기세포연구에 관한 정책변동 비교 분석: Advocacy Coalition Framework 모형의 적용)

  • Bae, Green;Kang, Minah
    • Health Policy and Management
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    • v.23 no.4
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    • pp.314-325
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    • 2013
  • Background: Stem cell research competition is accelerating globally since President Obama signed an executive order, repealing Bush-era policy that limited use of federal tax dollars for embryonic stem cell research. Methods: In this paper, we conducted a comparative analysis of stem cell research policy changes in three countries, including the Human Fertilisation Embryology Act (HFEA) of UK, executive order 13,505 (removing barriers to responsible scientific research involving human stem cells) of USA, and Bioethics and Safety Act of South Korea. Debates on stem cell research are based on conflicts of fundamental beliefs that exist in the supporting and opposing coalitions. We compared regional characteristics of the advocacy coalitions in three countries and presented various factors that might be related to the policy changes. Results: The UK government, parliament, and the HFEA have sought expert consultations and public opinions to establish guidelines. UK has made social consensus through continued discussion for a long time. US President's veto power was one strongest factors influencing policy. South Korean policy was influenced by public opinion and policy brokers. Also, South Korea has not made social consensus. UK had a strong leadership and strong adjustment of coalitions but US and South Korea had not. Dr. Hwang's scandal has had one of the greatest impacts on policy decision in South Korea. Conclusion: The power of public opinion was critical in all three countries. In particular, the influence of public opinion was noticeable in South Korea. Also it turned out that in US and South Korea, the presence of a policy broker who could pursue his or her goals was the most powerful factor among the advocacy coalition factors.

Effects of guardians' service quality perception on the service perception and behavioral intention of patients in healthcare service (의료서비스 이용에서 보호자의 서비스품질인식이 환자의 서비스품질인식 및 구매행동의도에 미치는 영향)

  • Shin, Hak-Gene;Oh, Hang-Rok;Jeon, Sang-Nam;Lee, Eun-Yong
    • Korea Journal of Hospital Management
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    • v.16 no.2
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    • pp.98-116
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    • 2011
  • In this study, we examined the effects of guardians' service quality perception(G-SQP) on patients' service quality perception(P-SQP) leading to patients' behavioral intention(P-BI) and the effects of G-SQP on guardians' behavioral intention(G-BI). To investigate the causalities of the variables, we collected national wide samples of 144 hospitals, 1456 patients and 1455 guardians of the patients and analyzed 1146 guardian-patient coupled cases refined with prerequisites such as missing value, outliers, normality and covariance conditions. Followed were contributions of the present study. First, G-SQP was a predictor of P-SQP. Second, in the first contribution statement, there was no statistically significant difference between inpatient and outpatient group. Third, proven was that G-SQP was a predictor of G-BI. Fourth, verified was that P-SQP was a predictor of P-BI. Fifth, G-SQP was a predictor of P-SQP being led to P-BI that meant P-SQP had a mediating role between G-SQP and P-BI. Since the guardians' perception affected patients' buying decision, the present study implied service managers of hospital settings should pay attention to guardians' perception of service quality as well as patients'. With such strategy, hospitals could improve financial performance in long-term.

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The Impact of Emotional Labor and Job Stress on the Job Burnout in the Digital Era : Focusing on Staff Accountants (디지털시대 세무대리인의 정서노동과 직무스트레스가 직무탈진에 미치는 영향)

  • Shin, Yong-Jae;Lee, Shin-Nam
    • Journal of Digital Convergence
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    • v.13 no.2
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    • pp.61-71
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    • 2015
  • This study is to examine the relationships between emotional labor, job stress, and job burnout of staff accountants. The results of the analysis are as follows. First, frequency of emotional display has a negative impact on job stress, but emotional dissonance is not associated with job stress statistically. And all types of emotional labor(emotional display, emotional variety, emotional dissonance) have no significant effects on job burnout. Second, all types of emotional labor have no significant impacts on job burnout. Third, full mediation by job stress is proved in the relations between frequency of emotional display and job burnout and between emotional variety and job burnout. But emotional labor doesn't directly impact on job burnout but it influences job burnout via job stress indirectly. These results provide a meaningful framework and theoretical basis for future research on emotional labor, job stress, and job burnout.

An Empirical Study on Business on Succession Process Consulting Satisfaction of Family Business: Focused on Small Business (가족 기업에 대한 승계과정 컨설팅 만족도에 관한 실증 연구: 소상공인을 중심으로)

  • Lee, Dong-Kil;Cho, Munseok;Jeon, Joo-Sang
    • Journal of Digital Contents Society
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    • v.19 no.5
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    • pp.917-926
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    • 2018
  • In recent years, it has been supporting sustainable growth to be a longevity company such as training, consulting, finding and rewarding excellent companies, and tax support for the smooth family business succession of family businesses. The smooth family business succession of these companies has positive effects such as maintaining and improving technological competitiveness, maintaining stable employment, creating long-term investment and new jobs. However, since the concept of the family dominant business is still unfamiliar in Korea, the research on the family dominant business is also insufficient. Now, as family dominant business have a very high share in the national economy, there is a need for research on family dominant business in Korea. Therefore, this study conducted an empirical research on succession process consulting satisfaction of family business centered on small business owners and analyzed the difference of it.