• 제목/요약/키워드: expenses

검색결과 2,189건 처리시간 0.031초

일부 호흡기질환에서 의원의 항생제 사용양상 분석 (Patterns of Antibiotics Utilization in Some Respiratory Diseases in Clinics)

  • 박실비아;문옥륜
    • 한국의료질향상학회지
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    • 제5권1호
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    • pp.58-75
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    • 1998
  • Background : In Korea, the rational use of antibiotics are rarely controlled, and their patterns of utilization are not understood. In order to reduce the excessive use and to improve the appropriate use of antibiotics, it is necessary to accurately determine present uses of antibiotics in hospitals. Methods : Analysis of the use of prescription drugs was performed on NFMI(National Federation of Medical Insurance) 1994 medical expense claim data. A stratified sampling by types of hospitals, departments, and diseases was obtained from 1994 August data. Patients with secondary diseases were excluded. In this study, 2,697 adults with URI, 6,397 children with URI, 704 adults with bronchitis, and 1,838 children with bronchitis were included. Results : Most patients were prescribed medication (95.2-99.6%). Of the patients prescribed medication, more than 85% of URI patients and more than 91% of bronchitis patients were prescribed antibiotics. Antibiotics expenses accounted for 14% of total medical expenses in adults and 9% of total medical expenses in children. In adults with URI, antibiotics expenses accounted for 52% of drug expenses. Of the patients prescribed antibiotics, average number of antibiotics used was 1.6-1.7. For patients who are prescribed antibiotics, drug expenses were 62-97% greater than patients not prescribed antibiotics. When children were prescribed antibiotics, the highest price of drugs prescribed were 3.4-fold greater. In addition, the number of drugs prescribed also increased by more than one. Elderly patients, more than 60 years, were prescribed antibiotics less frequently. Children less than 10 years and elderly patients greater than 60 years old were prescribed fewer antibiotics than other patients. And they were prescribed medications for longer days than other patients. Conclusion : This study demonstrated that the average rate of prescribing antibiotics was higher in Korea than other countries. Measures to reduce overuse of antibiotics and to improve the appropriate prescription of antibiotics must be considered for cost effective treatment and overall health of people.

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한국 치매 환자의 건강보험 의·한의 진료 비용에 관한 연구 (A Study on Medical Expenses of Modern and Korean Medicine for Dementia Patients Under National Health Care)

  • 이정배;강형원;김재욱;김가혜;김남권
    • 동의신경정신과학회지
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    • 제30권1호
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    • pp.31-38
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    • 2019
  • Objectives: To identify the cost effectiveness of early dementia diagnosis using the 2014 Health Insurance Review & Assessment Service-National Patients Sample (HIRA-NPS). Methods: The medical costs of dementia between Western medical care and Korean medical care were compared through the reimbursement and non-reimbursement item code for dementia examination. In addition, the medical expenses of patients with dementia and mild cognitive impairment were compared and analyzed with respect to Western and Korean medical care. Results: There were 87,434 claims, of which 16,101 patients were diagnosed with dementia and 38,680,789,560 won was found to be the medical expenses. 12,881 patients (80.0%) with dementia, 3,144 patients (19.5%) with mild cognitive impairment, and 76 patients (0.5%) progressing from mild cognitive impairment to dementia. The proportion of medical expenses was 97.6% for dementia patients, 2.3% for mild cognitive impairment, and 1% for patients progressing from mild cognitive impairment to dementia. 86,070 claims (98.4%) were from Western medical care, with16,824 patients (98.2%), and the medical expenses was 38,546,895,400 won (99.7%). 1,361 claims (1.6%) were from Korean medical care, with 303 patients (1.8%), and the medical expenses was 133,894,160 won (0.3%). Conclusions: This study compared and analyzed the medical costs of dementia patients and the diagnosis of both Korean and Western medical care. The results of this study are expected to be used as basic research data for investigating cost effectiveness of developing early diagnosis of dementia.

기부금 지출과 기업 가치: 기업지배구조를 중심으로 (Donation Expenses and Corporate Value: A Focus on the Corporate Governance Structure)

  • 김수정;강신애
    • 유통과학연구
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    • 제12권8호
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    • pp.113-121
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    • 2014
  • Purpose - Recently, the number of corporations that practice environmental and social responsibility, besides engaging in traditional profit-seeking activities, has been growing steadily, as interest in Corporate Social Responsibility (CSR) is increasing. Recent research on CSR practices has identified the relationship between CSR activities and corporate value as one of the main issues in this respect. Considering that donations constitute a large proportion of a company's charitable activities, we considered the extent of donation expenses as a charitable activity in order to mitigate sample selection bias. Specifically, we analyzed the impact of donation expenses on firm value, while investigating if this impact varied in response to the level of corporate governance of firms. Research design, data, and methodology - We used non-financial firms listed on the Korean Stock Exchange, having their fiscal year end in December, and the sample period was 2006-2013. For the dependent variable, Tobin's q was used as the corporate value, and for the independent variable, donations were measured as the donation-expense-to-sales ratio. Corporate governance scores, as rated by the Korea Corporate Governance Service, were used to measure corporate governance levels because they consider the overall aspects of governance, including ownership structure, the board of directors, and the audit mechanism of individual companies. To examine the impact of donations on a company in relation to the level of corporate governance, we estimated regression models using the interaction terms of the governance dummy and donation variables. Then, we further estimated the regression models of two sub-samples that were classified according to the level of corporate governance. Similar to previous studies, the study uses variables that affect firm value, such as R&D expenditure, advertising expenses, EBITDA, debt-to-equity ratio, sales growth, company age, and company size as control variables. Results - The empirical results show that firm value significantly increased in response to an increase in donation expenses. Upon including the interaction terms of governance level dummy variables and donations, the coefficients of the interaction terms show significant positive values, while those of donation variables show significant negative values. In the strong governance sub-sample, the relationship between the donation expenses and corporate value was statistically positive (+) and significant. However, in the weak governance sub-sample, the relationship between the donation expenses and corporate value was statistically insignificant and negative (-). Conclusions - The empirical results suggest that donation expenses are significantly linked to an enhanced corporate value if firms have a good corporate governance structure. However, if the corporate governance structure is weak, the same relationship is not necessarily observed. The results of this study show that if a firm has high corporate governance, CSR practices enhance the company's reputation such that it has a positive (+) relationship with corporate value. If a firm has weak corporate governance, on the other hand, CSR practices are recognized as an agency cost and do not increase corporate value.

의약분업 전.후 병원재무구조 평가 (Analysis of Financial Structure of Hospitals Before and After The Separation of Prescription and Drug Dispensing Policy)

  • 박호순;류규수;이창은
    • 한국병원경영학회지
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    • 제8권3호
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    • pp.118-142
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    • 2003
  • This study is aimed at evaluating the financial structure of hospitals before and after the separation of prescription and drug dispensing policy started to be implemented in July 2000 and at making a suitable hospital managerial strategy through the verification of the factors which have effect on their profitability. This study investigated the hospitals which have passed the accredition review to be designated as a accredited training hospital each year for three years from 1999 to 2001. Those hospitals were selected from members of the Korea Hospital Association. 106 hospitals were targeted for analysis except for the hospitals whose financial statements and managerial performance were not reported faithfully. The financial indicators used in this study were stability indicators(liability to total assets, ratio of debt to fund balance, fixed ratio), liquidity indicators(current ratio, quick ratio), activity indicators(total assets turnover, fixed assets turnover), profitability indicators(net profit to total assets, net profit to net worth, operating margin), and operating expenses to patient revenues indicators(drug and supplies costs/payroll/overhead expenses). The result of this study are as follows: First, the analysis of the increase of loss-making hospitals before and after. The separation of prescription and drug dispensing policy shows that the number of loss-making hospitals increase after the separation(22.6% before the separation; 31.1% after the separation). However, there was no significant statistical difference. Second, the analysis of operating expenses to patient revenues indicators showed that the ratio of drug and supplies cost became lower in all hospitals but the ratio of payroll/overhead expenses became higher. Additionally, the factor which have the greatest effect on profitability was operating expenses to patient revenues indicators (drug and supplies costs/payroll/overhead expenses). Third, the analysis of managerial performance by four types of loss-loss, loss-profit, profit-loss and profit-profit compared the results before the separation with those after the separation revealed as follows : Reliance on liability to total assets became higher in the profit-loss type($56.2%{\rightarrow}66.4%$), lower in the loss-profit type($82.7%{\rightarrow}74.5%$). Total assets turnover became higher in the profit-profit type($1.3{\rightarrow}1.5$), but lower in the loss-profit type($0.8{\rightarrow}0.7$). Operating margin decreased to minus 5.9% from 4.3% in the profit-loss type, but increased to 7.2% from minus 7.8% in the loss-profit type. Forth, operating expenses to revenues indicators showed that the increase of payroll was the biggest in the profit-loss type($39.2%{\rightarrow}49.9%$) and that overhead cost decreased in the loss-profit type but that rather increased in other types.

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상급종합병원 비급여 진료비 변이에 따른 항목 표준화에 관한 연구 (A Study of Category Standardization according to Non-benefit Medical Expense in Tertiary Hospitals)

  • 노옥희;안상윤;김용하;이종형;박아르마;김광환
    • 한국산학기술학회논문지
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    • 제21권5호
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    • pp.274-280
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    • 2020
  • 이 연구의 목적은 건강보험심사평가원에서 공개한 2015년 4월부터 2018년 4월까지 상급종합병원의 비급여 진료비 자료를 사용하여 비급여 진료비 항목별로 현황 및 평균 비용과 변이가 있는지 파악하는 것이다. 조사대상은 2015년, 2016년, 2017년, 2018년 4월 기준 상급종합병원 44개 기관 중 취소되거나 신규로 지정된 기관은 제외하고 최종 41개 상급종합병원의 비급여 진료비 현황이다. 연구방법은 건강보험심사평가원 정보공개창구에서 공개 자료를 요청한 후 승인을 받아 진행하였다. 분석방법은 일반적 특성과 연도별 비급여 항목 현황은 빈도분석, 연도별 변이 파악은 변동계수(C.V.)를 선정하여 분석하였다. 연구 결과, 비급여 진료비 세부항목의 현황을 비교 분석한 결과 비급여 항목의 개수가 2015년에는 총 51개였지만, 2016년 53개, 2017년, 98개로 점점 증가 추세를 보였으며 2018년에는 총 193개 항목으로 급격히 증가하였다. 상급종합병원 비급여 진료비 변이에 따른 항목 표준화를 위해서 정부는 비급여 진료비 표준화를 확대하고 의료기관은 표준화된 비급여 진료비 항목이나 명칭 등을 사용하도록 의무화하여야 한다.

일반계 고등학생 사교육비 지출에 대한 베이지안 분위회귀모형 분석 (Bayesian quantile regression analysis of private education expenses for high scool students in Korea)

  • 오현숙
    • Journal of the Korean Data and Information Science Society
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    • 제28권6호
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    • pp.1457-1469
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    • 2017
  • 일반계 고등학생의 사교육비 지출은 대학입시와 맞물려 최근 더욱 증가하고 있는 동시에 가구소득 수준, 지역 등에 따라 양극화되고 있다. 기존의 사교육비 연구는 주로 다중회귀모형을 토대로 최소자승법을 이용하였으나 자료가 최소자승법의 기본가정인 정규성과 등분산성을 만족하지 않으면 분석결과의 신뢰성에 대한 문제가 발생된다. 본 연구는 2015년도 사교육실태조사자료에 대하여 정규성과 등분산성이 성립되지 않음을 확인하고 이를 통제할 수 있는 베이지안 분위회귀모형을 적합한 후 깁스 샘플링 방법을 이용하여 사교육비 지출규모 수준 (분위수)에 따라 영향요인들을 분석하였다. 분석결과 학생의 성별, 부모의 나이, 방과후 학교 참여시간과 비용은 사교육비 지출규모에 의미있는 영향을 주지 못하였다. 가구소득은 사교육비 지출규모의 모든 수준에서 동일하게 영향을 주는 요인으로 파악되었다. 그 외, 거주지역, 총사교육시간, 학생의 성적, 부모의 교육정도, 가구의 경제활동주체, 방과후 학교 참여여부, EBS 교재비용은 사교육비 지출 규모의 수준에 따라 다르게 영향을 주었다.

경제위기 하에서 가사노동에 대한 공적 요구를 통해 본 가사노동의 생산성 -국제통화기금 체제하의 신문기사 분석을 중심으로- (The productivity of housework as a buffer in the case of economic crisis -Based on newspapers during the IMF regime-)

  • 이기영;윤미림
    • 가정과삶의질연구
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    • 제19권3호
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    • pp.73-87
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    • 2001
  • The purpose of this study is to confirm the productivity of housework empirically by analyzing the newspaper articles during the financial aid from the IMF. During this period, Korean Households expenses. And Korea government also wanted to share the burden of overcoming the currency crisis with households. Theoretically, Home economists has approved the productivity of housework as it increases the worth of wage by reducing cost of labor reproduction. So this article try to verify the productivity of housework by analyzing if there was public demand of housework as a means of reducing expenses during the IMF regime, based on newspaper articles. The major findings that are derived from the study are as follows : First, during the IMF regime, Households and housewives were described as an agent of overcoming economic crisis in newspaper articles. Second, households were required to substitute money expenses for housework to cut expenses. These results show that housework has worth as a productive labor and contribute to society and households as it increases the worth of wage and deceases the cost of living.

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지각자의 성격특성이 의복의 시각적 평가에 미치는 영향 (The Effect of Perceiver's Personality on Visual Evaluation of Clothing)

  • 황미선;이명희
    • 복식
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    • 제55권7호
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    • pp.89-100
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    • 2005
  • The purpose of this study was to find out differences of visual evaluation according to perceiver's personality(introvert-extrovert) and clothing styles. Subjects were 120 women in age from 18 to 31 years in Seoul. The stimuli of 7 clothing styles were used for visual evaluation. Three dimensions of visual evaluation were derived by falters analysis: elegance, activity individuality, and fashionability. The pants suit was estimated low in activity individuality and fashionability, but the hip-hop style high in activity individuality. The skirt suit was rated high in elegance, but the 8th length pants low in elegance. Personality had significant influences on the evaluation of activity individuality. Extrovert women perceived all stimuli to be more active and individual than introvert. Fashionability factor had an interaction effect by personality and clothing expenses. The introvert women in low clothing expenses group evaluated the stimuli to be more fashionable than the introvert in high clothing expenses group. There were significant differences in preference of all clothing styles according to personality. Extrovert women liked 8th length pants more than introvert. The introvert women in low clothing expenses group liked the skirt suit less than the extrovert.

한국의료패널로 본 소득분위에 따른 권역별 건강수준과 의약품 지출 비용 (Regional Health Status and Medicine Expenses by Income Quartile Using the Korea Health Panel)

  • 김윤정;황병덕
    • 보건의료산업학회지
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    • 제11권1호
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    • pp.117-130
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    • 2017
  • Objectives : In this study, 3,107 patients were used to evaluate the impact based on raw data of 2014 and the health status and medical expenses income quintile was collected and data was analyzed. Methods : Analysis method was the average comparison, ANOVA, subjected to a multiple logistic regression analysis, the statistical test was the t-test and the scheffe post verification. Results : Gender(p<.000), age(p<.000), marital status(p<.000) educational status (p<.000), easement(p<.000), medication(p<.000), subjective health status(p<.005) were analyzed. First quintile identified that the highest amount was spent in the Chungcheong region, the 2nd quintile showed that the highest output was in the Gyeongsang region. The 3rd and 4th quintiles indicated that the highest expenditure was in the Seoul metropolitan region. The 5th quintile showed that the Chungcheong was the highest once again and the Jeolla region was the lowest in terms of expediture. Conclusions : Future medical research on income will require the government's Big Data collection to create the primary basis for policy making in order to improve the efficiency, effectiveness and equity of medicine spending.

경제적 은퇴준비행동의 영향요인: 세대간 자산이전 요인을 중심으로 (Factors on Financial Preparation for Retirement: Focusing on Money Transfer between generations)

  • 정지영;양세정
    • 가족자원경영과 정책
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    • 제17권1호
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    • pp.199-219
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    • 2013
  • The purpose of the study was to investigate the effects of money transfer between generations on preparation behaviors for retirement, separated into assets and saving for retirement. The survey was conducted by targeting 422 married people across the nation. The factor of money transfer between generations was defined as the inheritance and gift variable. The data were analyzed using SPSS 20. Correlation, analysis of variance (ANOVA), and multiple regressions were utilized. The results indicated that preparation behaviors for retirement are affected by the economic independence of parents, inheritance, expenses for children's education, and marriage. Retirement assets were significantly affected by inheritance, the economic independence of parents, educational expenses for children, financial assets, and amount of debt, while the significant factors related to retirement savings were interests on retirement, income, wedding expenses for children, economic independence of parents, and educational expenses for children. It was concluded that the financial preparation for retirement ought to be expanded from one household's finances to finances between generations.

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