• Journal of Preventive Medicine and Public Health
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• 제52권4호
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• pp.214-223
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• 2019

Objectives: Equity in financial protection against healthcare expenditures is one the primary functions of health systems worldwide. This study aimed to quantify socioeconomic inequality in facing catastrophic healthcare expenditures (CHE) and to identify the main factors contributing to socioeconomic inequality in CHE in Iran. Methods: A total of 37 860 households were drawn from the Households Income and Expenditure Survey, conducted by the Statistical Center of Iran in 2017. The prevalence of CHE was measured using a cut-off of spending at least 40% of the capacity to pay on healthcare services. The concentration curve and concentration index (C) were used to illustrate and measure the extent of socioeconomic inequality in CHE among Iranian households. The C was decomposed to identify the main factors explaining the observed socioeconomic inequality in CHE in Iran. Results: The prevalence of CHE among Iranian households in 2017 was 5.26% (95% confidence interval [CI], 5.04 to 5.49). The value of C was -0.17 (95% CI, -0.19 to -0.13), suggesting that CHE was mainly concentrated among socioeconomically disadvantaged households in Iran. The decomposition analysis highlighted the household wealth index as explaining 71.7% of the concentration of CHE among the poor in Iran. Conclusions: This study revealed that CHE is disproportionately concentrated among poor households in Iran. Health policies to reduce socioeconomic inequality in facing CHE in Iran should focus on socioeconomically disadvantaged households.

• 한국치위생학회지
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• 제19권4호
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• pp.615-624
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• 2019

Objectives: This study explored job satisfaction experience and meaning of work in dental hygienists. Methods: In-depth interviews were conducted with 13 clinical dental hygienists who had been working in dental clinics for more than 10 years. The analysis method used was developed by Giorgi, including all four steps. Results: The results of the interview were categorized into five central meanings: recognition and trust (including patient's trust, trust in the boss, recognition in the hospital, and intimacy), growth (growth of the hospital, growth in jobs, and problem-solving skills), professional pride (self-esteem, extension of work and changes of awareness, and being able to help others), reward (financial compensation and psychological rewards), and meaning of life given by work (the process of maturing, self-representation, and vitality of life). Conclusions: Based on this study, we need to develop tools to measure dental hygienists' level of job satisfaction as well as follow-up research on ways to improve it.

• STI Policy Review
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• 제9권1호
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• pp.1-29
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• 2018

With the constant growth of R&D investment, it has been increasingly necessary to evaluate the effectiveness of R&D performance and there is a high emphasis on ensuring the accountability and effectiveness of R&D programs. The evaluation of performance of a firm is especially necessary in times of economic downturn to justify R&D investment. However, there is a marked shortage of clear guidelines as to where and how particular metrics are used to measure the output and outcome of R&D activity in firms. Many firms have difficulties in selecting appropriate indicators for their R&D and financial performances. To fill this gap, this article discusses and presents the findings from the literature in such a way that they become useful for researchers or managers who are in charge of measuring the R&D and business performances arising from innovation activities. Finally, based on the findings about metrics of R&D performance, this article proposes the hypothetical framework to investigate the relationship between technology forecasting, strategic technology planning, and business performance. The framework of this article will assist policy makers, universities, research institutes/national laboratories, and companies to enhance their decision making process in technology development.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.365-371
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• 2021

In the wake of several high-profile corporate accounting scandals, there has been evidence that companies are more eager to hire Chief Executive Officers (CEOs) with an accounting background. This signals that CEOs with an accounting background are recognized and trusted by the corporate world to boost the quality of financial reporting of a company. If it is so, in the context of combating the earnings management, hiring CEOs with an accounting background (being a conservative accounting practitioner), could become one of the effective internal corporate governance mechanisms (CGM) to bring down the earnings management activities. This study attempts to provide insight into the level of conservatism of the CEO with an accounting background. Following Basu (1997) and Khan and Watt (2009), the firm-year measure of conservatism (C_Score) was obtained, which later was associated with the accounting education of the CEO to determine their relationship. As expected, CEOs with accounting background exhibit a higher level of moral reasoning than their non - accounting educated counterparts. The finding of this study is useful to persuade the policymaker to consider lifting the trend of hiring a CEO with an accounting background as one of the best practices that the companies can work out to lessen earnings management activities.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.895-904
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• 2021

This study aims to investigate the impact of innovation on firm efficiency. Panel data of fourteen finance companies and nine technology companies from 2011 to 2019 on the Vietnam Stock Exchange Market is derived from audited financial statements, annual reports, and other crucial reports that are provided by Vietstock; macroeconomic variables are collected from the World Bank Database. A two-stage approach is used. First, use of the Data Envelopment Analysis methodology to measure firm efficiency. Second, use of the Pooled ordinary least squares, the Fixed effects model, and the Random effects model to investigate the impact of innovation on firm efficiency. Furthermore, the Generalized Method of Moments and the Tobit model are used to validate the impact of innovation on firm efficiency, and the t-test is used to confirm the difference in efficiency with and without the impact of innovation between two industries. The results show that there is a significant impact of innovation on efficiency, and innovation plays a more important in increasing the efficiency of the finance industry than the technology industry. Moreover, the relation between age and efficiency is like the U-shaped, and between size and efficiency is like the inverted U-shaped, whereas efficiency is not associated with inflation.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.741-750
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• 2021

The research aims to analyze the level of efficiency by grouping banks during the period 2017 - 2018 into category 1 and category 2 banks and then dividing them as Regional Development Banks (BPD) and Non-BPD Conventional Commercial Banks (BUK) within each category. The research objects are banks within the categories BPD and BUK comprised 18 BPDs and 35 BUKs. The research methodology uses 3 stages, first, using Data Envelopment Analysis (DEA) we measure the level of bank efficiency; second, using the Tobit regression model we evaluate the effect of financial performance on DEA efficiency, and third, using the Mann-Whitney test we determine whether there is a difference in the efficiency of category 1 and 2 banks. The results showed that there was a decrease in the efficiency of category 1 and 2 banks but on average, the efficiency of category 1 banks is higher than category 2 banks. The estimation results of the Tobit regression model show that only the ROA variable affects the efficiency level of category 1 banks, while category 2 banks are influenced by NPL and ROA variables. In the Mann-Whitney test, it was proven that there were differences in efficiency between BUK and BPD in category 1 and 2 banks.

• 품질경영학회지
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• 제50권3호
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• pp.425-440
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• 2022

Purpose: The purpose of this paper is to improve the chromaticity coordinate quality of white LED packages for automobiles that require high quality and reliability. Methods: The project follows the structured methodology of the Six Sigma DMAIC Roadmap, which consists of Define, Measure, Analyze, Improve and Control phases. Results: A CTQ is determined based on COPQ analysis, and a process map and a XY matrix are utilized for selecting process input variables. Three vital Few Xs are identified through data analysis; amount to mix at one time, deviation by head pumps, and deviation by production magazines, and process improvements are performed for each of the three vital Few Xs. Conclusion: The improved process conditions for the three vital Few Xs are applied to the production line, and the results show that the percent defective of chromaticity coordinate has improved from 1.59% to 0.63% and a financial effect of about 50 million won per year is obtained.

• Journal of Korea Trade
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• 제25권6호
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• pp.34-56
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• 2021

Purpose - This study presents strategies to overcome the COVID-19-induced crisis in Korea's meetings, incentives, conferences, and exhibitions (MICE) industry. It aims to quantitatively identify the environmental factors affecting the industry and their degree of influence, and derive optimal countermeasures. Design/methodology - The study applied the SWOT-AHP-TOWS framework. An AHP analysis was first performed within the SWOT frame, and then a TOWS analysis was conducted using the results of the SWOT-AHP analysis. In the AHP analysis, the number of pairwise comparison questions was limited to four for each SWOT factor to increase the consistency of responses by reducing the burden on respondents. Findings - The plunge in demand (threats factor) has had an overwhelming impact on the MICE industry, more than any other environmental factor. To overcome the crisis, the ST alternative that takes advantage of dynamic pop culture to minimize the business damage caused by the plunge in demand was the top priority measure. Based on the results, this study presents suggestions for overcoming the crisis in the MICE industry. First, the industry should develop profitable business models to supplement scarce financial resources by exploiting Korea's success with quarantine management. Second, the government must provide emergency relief funds or bailout support to protect MICE facilities and employees. Originality/value - Unlike previous work on the MICE industry, this study utilized the SWOT-AHPTOWS framework to derive quick research results in an abnormal situation. This approach can be expanded to other countries with different industrial environments and situations. Additionally, when applying this method to MICE sub-sectors, countermeasures should be tailored to each field.

• 유통과학연구
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• 제21권6호
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• pp.83-89
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• 2023

Purpose: This paper considers the issue of corporate tax avoidance (CTA) in the distribution of the tax burden across companies in Vietnam because the high level of CTA leads to unfairness in taxation. In particular, we aim for discussing the way to measure the extent of CTA and explore the determinants of CTA that reflect the features of high-tax risk-taking companies. Research design, data and methodology: The study investigates factors influencing the CTA behavior of legal entities listed on the Vietnam stock market between 2012 and 2018 to fill the empirical research vacuum in the country. we employ the dynamic GMM estimate method. Interestingly, CTA is considered through three approaches, including two effective-tax-rate-based methods and especially accrual earnings Results: The results highlight tax - accounting book disparities have significant effects on CTA. In addition, firm size, net asset value, debt leverage, and tax-accounting books are related to CTA. Conclusions: Tax avoidance is shown to have a positive correlation with financial distress in this case. The higher a company's capital adequacy ratio, the fewer tax avoidance opportunities it has. The paper draws some recommendations to deal with tax avoidance that improves the fairness in the distribution of the tax burden among corporations.

• 동서간호학연구지
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• 제15권2호
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• pp.91-101
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• 2009

Purpose: This study was performed to measure nurses' perception of job stress and job satisfaction, and to clarify the factors influential to their job satisfaction. Methods: Participants were 169 nurses working at a general hospital. Data were collected with self-administrated questionnaires and analyzed by SPSS/PC WIN 15.0. Results: Subjects perceived that job stress was higher than 'middle (3)', job satisfaction was lower than 'middle (3)', and job-related stress detrimental to job satisfaction. Influential factors for job satisfaction in a 2008 survey were duty-related stress, working conditions, and knowledge/skill-related stress. Duty-related stress and working conditions were cited as influential in a 2009 survey. The explained power for job satisfaction job was 32.5% in 2008 and 21.1% in 2009. Conclusions: Higher job-related stress detracts from job satisfaction. Hospital/nursing managers need to develop strategies that could improve the personal relationship between nurses and doctors, and provide administrative support to nurses. Provision of a financial personnel management plan could alleviate future nursing shortage triggered by job dissatisfaction.