• 제목/요약/키워드: financial compensation

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병원의 직종별 임금수준에 관한 연구 (An analysis of direct financial compensation of hospital personnel in Korea)

  • 홍상진;김한중
    • 보건행정학회지
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    • 제8권1호
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    • pp.15-51
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    • 1998
  • compensation is a major function of human resources management. The hospital industry is characterized by its remarkable labor intensity and human resource input by unit. That is why the hospital industry has a higher level of wage/cost ration. The issues of how much the hospital personnel's direct financial compensation amounts to and how the organizational and other factors generate compensation differentiation, are central problems for research in hospitals. But there have been few approaches to study staff compensation in hospitals, its magnitude and inter-hospital relative compensation amounts for the same personnel. A worker who moves from low-wage to a high-wage employer can usually increase his or her pay without change in job description. This means in the cases of same jobs, relative importance is different for each hospitals. The purpse of this study were to find the compensation levels of hospital personnel and to determine the factors affecting compensation levels of hospital personnel. The unit of analysis is the hospital and 145 hospitals were studied for nurse(RN), medical technoloist(MT), managerial personnel(MP) and 100 hospitals for medical doctor(MD). In this study the definitions of direct financial compensation are before tax, excluding employer's contriution and total annual remuneration received by the employee. Main findings of the research can be summarized as follows. 1. Direct financial compensation of hospital personnel are MD 45,056,000 won, RN 9,222,000 won, MT 9,513,000 won and MP 9,185,000 won in the starting year's employment in hospital. 2. According to determinants of hospital personnel compensations, there are no statistical significant variables to determine the level of MD's compensation. Wlith RN and MT's compensation level, the greater the patient revenue per 100 hospital beds, the higher the RN compensation and the tertiary hospital's compensation is much more than other types of hospitals. The location of hospital is another determinant factor for the MT's compensation level. Hospitals that are in the uban area have lower compensation level than rural area. There are the same results in MP with MT. Conclusions can be drawn from the results of the study. First, the wage differentiation of MD and other health personnel still remains and the differentiation existed in inter and intra job personnel of hospitals. Second, determinants of hospital personnel personnel compensation level are patient revenue, location, and type of hospital level.

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만성질환 임상시험 참여 대상자의 금전적 보상에 대한 태도와 참여결정 시 고려사항 (Patient Attitudes and Considerations in Decision toward Participation in Clinical Trials of Chronic Diseases)

  • 이주연;장홍원;윤정현;이정연
    • 한국임상약학회지
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    • 제27권1호
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    • pp.30-37
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    • 2017
  • Background: We investigated the impact of financial compensation on patients' decision of participation in clinical trials and the related factors with patients' attitudes and considerations. Methods: A survey questionnaire was placed from October 31 to November 16, 2017 to the subjects who were enrolled in the trials of chronic diseases. Patients' socio-demographic characteristics were collected and the potential reasons for participating in the trials were assessed using 5-likert scores. Results: Sixty eight of 110 respondents (61.8%) indicated to participate clinical trials regardless of financial compensation. The differences were found between patients who were unwilling to participate without compensation and those who were willing to participate regardless of compensation in mean ages (43.9 years vs. 52.0 years, p<0.05), marital status (married, 47.6% vs 79.4%, p<0.01), religions (yes, 45.2% vs 67.6%, p<0.05) and monthly income (${\geq}3$ million won, 19.0% vs 45.6%, p<0.01). The potential reasons for participation in the trials between two groups were doctor's suggestion (52.4% vs. 77.9%, p<0.01), the expectation of health improvement (54.8% vs. 73.5%, p<0.05), the types and numbers of procedure (33.3% vs. 16.2%, p<0.05) and the duration of clinical trials (59.5% vs. 27.9%, p=0.001). In regression analysis, the monthly income of ${\geq}3$ million won (odd ratio, OR=3.221, p=0.026,) and the duration of trials (OR=0.290, p=0.017) were related to the group with the willingness to participate regardless of compensation. Conclusion: This stady showed that more than half of study subjects would participate in the clinical trials of chronic diseases regardless of financial compensation.

농업경영체의 내부마케팅요인이 기업성과에 미치는 영향 : SNS 활용의 조절효과를 중심으로 (Effects of Internal Marketing Factors of Agricultural Enterprises on Corporate Performance : Focusing on Moderating Effect of SNS Utilization)

  • 김현주;허철무
    • 벤처창업연구
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    • 제15권5호
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    • pp.277-294
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    • 2020
  • 본 연구는 농업경영체 종사자를 대상으로 SNS 활용을 조절변수로 하여 내부마케팅요인이 기업성과에 미치는 영향에 관하여 분석하였다. 내부마케팅요인을 교육훈련, 커뮤니케이션으로 및 보상시스템으로 구분하고 기업성과를 재무적성과와 비재무적성과의 하위변수로 설정하였다. 농업경영체 종사자들로부터 수집한 설문지 349부를 실증분석에 사용하였다. SPSS v22.0과 Process macro v3.4를 사용한 분석결과는 첫째, 커뮤니케이션과 보상시스템은 재무적성과에 유의한 영향을 미치고 교육훈련은 재무적성과에 유의한 영향을 미치지 않는 것으로 나타났다. 둘째, 커뮤니케이션은 비재무적성과에 유의한 영향을 미치며 교육훈련은 비재무적성과에 부(-)의 유의한 영향을 미치고 보상시스템은 비재무적성과에 유의한 영향을 미치지 않는 것으로 나타났다. 셋째, SNS 활용은 내부마케팅요인과 재무적성과 간의 관계를 유의하게 조절하는 것으로 나타났다. 넷째, SNS 활용은 내부마케팅요인과 비재무적성과 간의 관계를 유의하게 조절하는 것으로 나타났다. 본 연구는 농업경영체가 가진 특성으로 인해 일반기업에 영향을 미치는 내부마케팅요인이 다르며, 농업경영체의 성과에 영향을 미치는 내부마케팅요인을 발굴했다는 의의를 가진다. 특히 농업경영의 성과확대를 위해서는 커뮤니케이션을 중요하게 다뤄야 한다는 것을 알 수 있었다. 후속 연구로는 매개변수의 발굴로 형성된 매개모형에 대한 연구와 추가로 매개변수가 도입된 조건부과정 모형을 통한 조절된 매개분석을 위한 연구가 필요할 것으로 보인다.

Top-executives Compensation: The Role of Corporate Ownership Structure in Japan

  • Mazumder, Mohammed Mehadi Masud
    • The Journal of Asian Finance, Economics and Business
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    • 제4권3호
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    • pp.35-43
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    • 2017
  • This paper explores the impact of corporate control, measured by ownership structure, on top-executives' compensation in Japan. According to agency theory, the pay-performance link is expected to be affected by the firm's ownership structure. Using a sample of 4,411 firm-year observations (401 firms for the 11-years period from 2001 to 2011) for Japanese non-financial firms publicly traded on the first section and second section of the Tokyo Stock Exchange (TSE), this study demonstrates that institutional ownership (both financial and corporate) is negatively related to the level of executives' compensation. Such finding is in line with efficient monitoring hypothesis which claims that the presence of institutional shareholders provides direct monitoring over managers, limits managerial self-dealing and curves the increase in top-executives pay. On the other hand, the results also show that managerial ownership is positively related to their compensation which supports managerial power theory hypothesis, i.e. management-controlled firms are more likely to extract more compensation from the business than other firms. Overall, this study confirms that corporate control has significant impact on cash compensation paid to Japanese top-executives after controlling the conventional pay-performance relationship.

경영진 보수에 대한 주주 투표권(Say on pay)의 효과를 중심으로 (Focusing on the effect of shareholder voting rights (Say on pay) on CEO compensation)

  • 차정화;이은주
    • 디지털융복합연구
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    • 제20권1호
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    • pp.119-127
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    • 2022
  • 본 연구는 2018년 금융위원회의 금융회사 지배구조 개선 방안 중 고액 연봉자 보수공시 강화 효과를 분석하기 위하여 2015년부터 2020년까지 우리나라 금융회사를 대상으로 보상체계와 경영성과, 그리고 지배구조 개선에 관한 실증분석을 수행하였다. 실증분석 결과, 2018년 이후의 금융회사가 임직원보상괴리도와 대주주지분율은 감소하고, 주식성과 및 외국인지분율은 증가하는 것으로 나타났다. 본 연구는 경영진 보수에 대해 공개하고, 그 적정성에 관하여 주주들이 투표를 통해 확인할 수 있도록 하는, 이른바 Say on pay의 적용 효과를 검증한 첫 번째 국내연구라는 점에 가장 큰 공헌점이 있다. 외국의 Say on pay 제도는 기업 보상 체계를 더욱 엄격하게 조정하도록 하면서 기존 대기업의 보수지급 관행을 변화시켰다. 따라서 보수 공시제도의 긍정적인 효과를 반영한 금융위원회의 금융회사 지배구조 개선방안이 실효성을 거두었는지 실증 분석하였다는 점에서 의의가 있다. 또한 경영진의 과도한 보상을 통제하기 위한 수단으로서의 Say on pay의 효과에 집중한 점에서 최근 ESG경영과 지배구조 개선방안에 관한 학술적 공헌점도 제공한다.

시민안전보험 운영관리체계의 개선방안 연구 (A Legal Study on Improvement Plans for Citizen Safety Insurance Operation and Management System)

  • 이정임
    • 대한안전경영과학회지
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    • 제24권2호
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    • pp.77-85
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    • 2022
  • This study tried to suggest a systematic improvement plan to prepare a civil safety insurance operation and management system by reviewing the operation and management status of civil safety insurance, which is operated and managed by each local government autonomously. In this study, the problems of the current civil safety insurance were analyzed by dividing them into the lack of systematic management of insurance items, overlapping coverage between insurance items, and deviations in compensation limits. As a systematic improvement plan, it was suggested to secure the systemic management of guarantee items, standardize compensation standards, prepare an integrated operation and management system, and provide financial support for local governments with poor financial independence. Since the problems and improvement plans for the civil safety insurance analyzed as described above are formed by exchanging and receiving a complex mutual influence, the institutional improvement plan for the operation and management system of the civil safety insurance is not only a specific part of the study, but also comprehensively current citizens. Based on the results derived from the analysis of safety insurance, it is concluded that alternatives must be found.

진료과별 재무성과 측정모형 구축 연구 -병원의 의료이익에 영향을 미치는 요소를 중심으로 - (A Study on Establishing Finance Performance Evaluation Model in Each Clinical Department - Factors Influencing Operating Profit of Hospitals -)

  • 이윤태;유기현
    • 한국병원경영학회지
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    • 제4권2호
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    • pp.162-191
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    • 1999
  • This study was conducted to establish finance performance evaluation model for physicians in each clinical department, by using factors which determines financial outcome(performance) in each clinical department The ultimate aim of study is to develop effective performance-based pay system for physicians. The system, by motivating physicians, should increase their productivity. To do so, it is critical to establish finance performance evaluation model to achieve final goal of this study. 232 private hospitals were chosen from 693 hospitals which were subject to hospital survey by the Korea Institute of Health Services Management and their revenue and expense-related data during 1997 were collected. By adopting multiple regression method, the study shows that the evaluation model for each clinical department was statistically significant. The study suggest the effective performance-based pay system based on financial performance of each clinical department. The pay system includes the level of compensation, the way of how to allocate profits to each department, and criteria whether the compensation should provide or not. In conclusion, the study has following implications. First, the study suggest finance performance evaluation model for each clinical department Second, the study suggest guidelines and plans to establish qualitative measure of financial performance in each clinical department. Third, the study suggest that adopting performance-based pay for physicians could be impetus to achieve organizational goal by motivating them with fair compensation.

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심해저 광물자원 개발과 해양환경보호를 위한 재정제도에 관한 연구 (A Study on the Financial System for Developing Mineral Resources and Protecting the Marine Environment in the Area)

  • 박성욱
    • Ocean and Polar Research
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    • 제45권1호
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    • pp.11-22
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    • 2023
  • For the commercial development of deep-sea mineral resources, the International Seabed Authority is engaged in wide ranging discussions to establish the Regulations on Exploitation. The core issue of the Regulations on Exploitation is how to protect the marine environment along with the royalty system that distributes the profits from such development. The United Nations Convention on the Law of the Sea stipulates the protection of the marine environment in Part 12 (Articles 192-237) for the preservation of the marine environment, and in the 1994 Implementation Agreement, the protection of the marine environment at the stage of application for approval of the plan of work together with the Regulations on Exploration for the protection of the marine environment. For this purpose, certain obligations are imposed on the applicants. In the Regulations on Exploitation, financial systems such as environmental performance guarantee, insurance, and environmental compensation funds, which were not found in the Regulations on Exploration, are added to further specify the measures for marine environment protection generally stipulated in the 1982 Law of the Convention or 1994 Implementation Agreement. Regarding the financial system for marine environment protection, the Marine Environmental Protection and Conservation Informal Working Group meeting is revising the purpose of the environmental compensation fund. Among these financial system elements, it is judged that there is a possibility that the environmental performance guarantee and insurance may overlap considerably, and it is also thought that the establishment of the environmental compensation fund can also provide a substantial sum of money that will meet the purpose of the compensation fund in terms of securing its financial resources. In this paper, the question is posed as to whether or not this can be accomplished. In this respect, this paper examines the environmental performance guarantee, insurance, and environmental compensation fund, which are necessary for the protection of the marine environment of the deep seabed, but which can impose appropriate obligations on contractors for the commercial development of deep seabed mineral resources. At the same time as figuring out how it is operated in relation to relevant domestic laws, I would like to propose a plan to reflect the implications derived from the domestic law operation process in the Regulations on Exploitation.

경찰공무원의 직무만족 영향요인에 관한 연구 (Police Officers to Identify the Impact of the Job Satisfaction)

  • 신승균
    • 한국콘텐츠학회논문지
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    • 제9권12호
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    • pp.314-321
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    • 2009
  • 본 연구는 경찰공무원들의 조직환경 및 직무특성, 보상유형 등의 제반요인들이 직무만족에 어떠한 영향을 미치는가에 관한 실증적 연구이다. 특히 우리나라 경찰의 지배적인 조직문화의 유형은 무엇이고 어떠한 보상유형이 경찰조직 및 경찰관개인의 직무만족에 어떠한 영향을 미치고 있는가를 파악하려는 데 그 목적이 있다. 경찰공무원의 직무만족 영향요인에 관해 실증적 연구를 수행한 결과로 첫째, 직무흥미, 사회인정, 조직응집, 경제적 보상에 대한 인식이 높을수록 직무만족도는 높아지는 경향을 보였고, 근무환경에 대한 인식이 높아질수록 직무만족도는 낮아지는 경향을 보이는 것으로 나타났고, 둘째, 직무만족 영향요인 중 직무흥미, 사회인정, 조직응집, 경제적 보상에 대한 인식이 높아질수록 직무만족도는 높아지는 경향이 있으며, 근무환경에 대한 인식은 직무만족도에 아무런 영향을 주지 못하는 것으로 나타났다. 본 연구결과를 바탕으로 경찰의 조직과 인사정책에 관한 정책적 제언의 함의점을 도출해 보면, 경찰공무원의 직무만족의 향상을 위해서는 사회적 보상과 경제적 보상에 대한 대책이 보다 강화되어야 할 것으로 보인다. 특히 사회적 보상요인의 각 요인인 직무흥미, 사회안정, 조직응집, 근무환경, 경제적 보상 등에 대한 대책이 필요하며, 경제적 보상요인 중 승진 및 징계 등에 관한 공정한 인사정책의 시행이 필요할 것이다.

이사보수의 공개에 관한 법적 연구 (Legal Research about the Public Offering of Director Compensation)

  • 권상로
    • 한국콘텐츠학회논문지
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    • 제12권10호
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    • pp.169-177
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    • 2012
  • 글로벌 금융위기의 영향으로 세계 각국은 이사보수의 적정성과 투명성의 제고를 위하여 노력을 기울이고 있다. 독일, 미국, 영국, 프랑스, 이탈리아. 일본 등에서는 이미 일정 수준 이상의 상장기업이나 금융기관들이 평균이 아닌 개인별 이사의 보수를 공시하고 있다. 그러나 우리나라의 경우 임원보수공시 제도는 여전히 임원 전체의 보수 총액만을 공시하도록 하고 있으며, 보수 기준이나 책정 절차 등에 대한 공시는 이루어지지 않고 있는 실정이다. 이처럼 불투명한 임원 보수 산정체계를 개선하고자 민주노동당 이정희 의원이 2009년 3월 12일 개별 임원의 보수를 공시하도록 하는 내용의 "자본시장과 금융투자업에 관한 법률 일부개정법률안"을 제시하였다. 재계는 우수인재 영입 위축, 회사의 기밀누설의 우려, 프라이버시 침해와 노사관계 악화 그리고 이사보수의 하향평준화를 가져와 경영자의 경영의욕이 떨어질 것이라는 점 등을 우려해 개인별 이사의 보수를 공개하는 것을 반대하고 있다. 지배주주가 임원보수 명목으로 우회배당하거나 회사 재산을 처분하는 등 사익을 추구할 수도 있기 때문에 이를 견제하기 위해서는 주요 선진국의 입법례처럼 개인별 이사의 보수를 공개하는 것을 강제할 필요가 있다. 이러한 개인별 이사의 보수 공개 의무화를 통하여 주주의 경영자 견제 수단의 하나인 상법 제388조가 유명무실하게 되는 것을 막을 수 있고 이사보수 산정의 투명성과 적정성을 확보할 수 있다.