• Korea Journal of Hospital Management
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• v.22 no.2
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• pp.1-16
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• 2017

1) Purpose: The goal of this study is to examine the association between independent external financial audits and uncompensated care. Not-for-profit hospitals are required to provide uncompensated care in return for tax exemption. These tax exemption benefits are applied to all activities that contribute to the enhancement of uncompensated care. However, some researchers argue not-for-profit hospitals do not provide uncompensated care as expected by their tax exemption. Thus, this paper examines whether independent external financial audits can help the not-for-profit hospitals to function as designed and ultimately for meeting the objectives of the not-for-profit organization, which are the clearest examples of charitable activities performed by not-for-profit hospitals. 2) Methodology: Panel data analysis was utilized with fixed effect using California hospital financial data from 2002 to 2011. 3) Findings: We found that hospitals receiving independent external financial audits provide more uncompensated care than their counterparts which do not receive audits. 4) Practical Implications: Not-for-profit hospitals provide uncompensated care to people in welfare blind spots. Therefore, they fulfill what governments cannot afford, and play a social role as a ʻnonprofitʼ organization with independent external financial audits.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.1069-1075
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• 2020

This research is aimed at examining the effect of the implementation of ABAS and BR on GFP with FDM as mediation. Respondent of research is 100 civil servants at the Directorate General of Population and Civil Registration of the Ministry of Home Affairs for the Republic of Indonesia. Data analysis is done with WarpPLS. Result of research shows that the implementation of ABAS has direct and indirect effects on GFP, and the indirect effect involves the mediation of FDM. Other result indicate that the making of proper financial decisions will help improving GFP. The effectiveness of financial decisions are able to mediate the implementation of ABAS in improve GFP. Meanwhile, BR does not affect GFP, either directly or indirectly through FDM. BR seems oriented more toward improving public service and people's welfare. This research suggests that the next research should examine whether the implementation of BR can improve governmental organizational performance in delivering public service. This research has proven that the implementation of ABAS has helped in improving the quality of FDM, while the other benefit is that this system improves GFP. Moreover, this research also gives confirmation that accounting information in good quality will be very useful in FDM.

• Journal of Families and Better Life
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• v.29 no.6
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• pp.137-151
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• 2011

This study examines the condition of transfers between mothers and adult children, analyzing the influencing factors in such transfers. Specifically the study examines the influence of financial transfers and economic resources on financial transfers and grandchild caregiving between mothers and adult children. The sample of 3719 mothers with adult children was extracted from the first wave of the Korean Longitudinal Survey of Women and Families. The major findings are as follows. Mothers's socio-demographic characteristics are important factors in explaining financial transfers between mothers and adult children. Mothers who have jobs and spouses are more likely to provide economic resource to their adult children than those who don't have. In terms of receiving economic resources from adult children, statistically meaningful factors are mothers' age, labor market participation, marital status, household income, household asset, and children's labor market participation. Especially, labor market participation of mothers and adult children is statistically powerful factor in financial transfers and caregiving.

• Journal of the Korean Home Economics Association
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• v.48 no.4
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• pp.1-12
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• 2010

The purpose of this study was to find the differences of financial structures of real estate and the factors influencing on it between two groups of subjective financial adequacy and non-adequacy for later years among middle & old aged households. The data were drawn from KREIS(Korean Retirement and Income Study) surveyed by National Pension Research Institute in 2007, and 3,889 couple households with householder's age over 50 were selected. Major findings were as following. First, only 19.3% of households answered that they had enough money for later years. And they had lower real estate-to-total assets ratio (.84) and lower residential house value-to-total assets ratio (.52) than the counter part. Second, for the group who answered that they had enough money for later years, the factors influencing on total real estate were found to be income, debt, and liquid assets.

• The Journal of Economics, Marketing and Management
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• v.8 no.1
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• pp.29-35
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• 2020

Purpose - In this study, among the various stresses experienced by single-family senior citizens, we will focus on economic and financial stress and help to comprehend it generally, examine the differences in economic and financial stress and coping behaviors caused by the background variables in the aged group, and verify the variables that affect economic and financial stress, response behavior, and life satisfaction. Research design, data, and methodology - First of all, frequency analysis and technical statistics were conducted to identify the general characteristics of the elderly (characteristics of demographic sociology, social relationships) and the satisfaction level of life. Secondly, Hierarchical Multiple Regression Analysis was conducted to analyse influential factors on life satisfaction. Results - looking at the demographic characteristics of the elderly showed that in case the spouse exists, the level of satisfaction in life was shown to be higher. Next, looking at the characteristics of economic stress showed that the lower the economic stress was, the higher the satisfaction level of life was shown. Conclusions - Since stress has been identified as the most influential variable in life satisfaction through this study, we believe that economic and financial stress should be studied together as a parameter to find out which factors influence life satisfaction, or studies to reduce stresses for experts and senior party members altogether is also needed.

• Journal of Families and Better Life
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• v.20 no.5
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• pp.137-147
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• 2002

Purpose of this study is to find the research direction to solve the housing problems for the elderly which based on approaches and issues in related studies. Research method was interpretative analysis of the articles issued from 1976 to 2002. Each approach (rationalistic approach, ecological approach, micro-sociological approach, typological approach, environment-psychological approach, welfare approach) produced helpful information and had relative merits. But the researchers must regard housing for the elderly as a social problem in macroscopic view to solve the housing problems for older people with welfare approach. As a result, to solve the housing problems with welfare approach for the elderly who live in their own place with community care, studies about lifetime home, care and repair, and management of housing for the elderly might be needed. And research about existing services, transfer system of services, financial problems, man power to manage the system might be needed to spread out the services to the middle class elderly.

• Journal of The Korea Institute of Healthcare Architecture
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• v.14 no.1
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• pp.21-30
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• 2008

As a result of rapid aging speed in our society, many problems related to elderly people have happened in many parts of our society. Among them, supply for elderly housing is one of the biggest problems. In downtown areas, despite of the high demand for elderly housing, there is not enough supplement of them due to the lack of real estates. Considering the situations above, this study proposes multi generation complex which combining the school and elderly welfare facility. This combination not only brings financial benefits but also has positive effects on cultural exchanges between generations. This study concentrates on finding out effective ways to combine elderly welfare facilities with community schools.

• Korean Journal of Social Welfare
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• v.68 no.2
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• pp.27-51
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• 2016

This paper is about the NOOMP(Not Out of My Pocket) phenomenon, the inconsistent welfare attitude for an expansion of welfare system and increase of financial resources. By analyzing the scale and influential factors of the NOOMP to the main welfare programs, focusing on the class, gender, and age group, the paper tries to investigate the relationship between the NOOMP and the inherent stratification structure of each programs. This paper uses the Additional Survey of Welfare Attitude in 2013 Korea Welfare Panel Survey. As a result of analysis, low level of NOOMP phenomenon has been observed in welfare programs for whole society members such as health policies, pension, employment policies, compared to those of targeted programs for the poor, aged, or disabled. In addition, high probability of each group of 'low incomer', 'female', and '20s or less'to the NOOMP phenomenon has been appeared, therefore, high relevance of the NOOMP and the stratification structure of welfare programs have been confirmed. These results indicate that the transition to the universal welfare programs and the improvement of welfare programs for more equal structure are needed to reduce the NOOMP phenomenon.

• Journal of the Korean Society of Radiology
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• v.11 no.6
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• pp.517-523
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• 2017

As the research for evaluating the welfare satisfaction factor of radiological technologist who works in the clinic, this study was conducted to analysis the satisfaction factor, satisfaction level, and the improvements. During July 14, 2014 to March 31, 2015, after we sent out a total of 150 questionnaires for the survey to radiological technologists working at the clinic located in Gyoungsangnam province, 130 questionnaires suitable for research were analysis by using SPSS 18.0 statistical analysis software. As the welfare factors, working environment, financial support, educational opportunity, medical support, working culture, etc. were used. And as the sociodemographic characteristics, the gender, marriage, level of education, age, and working period were used. As a result of analysis of satisfaction level by welfare factors, working environment was $2.74{\pm}0.65$, financial support was $2.42{\pm}0.74$, educational opportunity was $2.24{\pm}0.72$, medical support was $2.68{\pm}0.69$, and working culture was $2.27{\pm}0.64$. Consequentially, the satisfaction level of welfare factor ($2.45{\pm}0.59$) was confirmed as below average. On the nature of the clinic, the management's lack of awareness of welfare is a realistic limit. In order to improve the satisfaction level of clinic's radiological technologist, it thought that there should be the proactive changes of the managements and the change of the medical staff 's perception. Moreover, it is important to provide selective welfare effectively by the investigation of employees' desire for welfare.

• Korea Real Estate Review
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• v.24 no.1
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• pp.105-120
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• 2014

This research is to examine the impacts of the on-going global financial crisis on the housing systems of welfare states. Four developed economies in the Western Europe were selected for the analysis, and the qualitative research employed in-depth interviews with scholars in the fields of housing market and social policy in order to meet the research goal. The major findings indicate that the global economic crisis embedded into the liberalization of housing finance and the inadequacy of regulatory measures caused the vicissitude of housing markets, and its scale and magnitude could be determined by the resilience of each state's housing system. While the globalization of housing finance markets rendered easy borrowing for homeownership, intensive competition for excessive lending among financial institutions backed by heavy reliance on inter-bank and overall bank triggered market volatility, and further worsened household and public debts. It's clearly evident that a housing system with varied safety nets becomes a greater cushion to bear the risks of the financial crisis and to weather the economic storm.