• Title/Summary/Keyword: general expenses

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The Impact of Physical, Financial, and Psychological Factors on Elderly Life Satisfaction (신체적·재무적·심리적 요인이 고령자의 생활만족도에 미치는 영향)

  • Haerang Lee;Jihye Kim;Jong-Youn Rha
    • Human Ecology Research
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    • v.62 no.2
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    • pp.261-278
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    • 2024
  • This study aims to enhance the life satisfaction of the elderly population in South Korea by exploring their satisfaction levels and identifying influencing factors. Utilizing data from the 17th Korean Welfare Panel, which includes 6,260 individuals aged 65 and older, this study employs independent sample t-tests, one-way ANOVA, and hierarchical regression analysis. The results showed that, in general, the life satisfaction of the elderly population was somewhat lower than that of the general adult population in all areas, except for job satisfaction and satisfaction with housing. Key factors influencing life satisfaction among the elderly population include demographic characteristics (gender, age, economic activity, residence, education level), subjective health status factors, financial factors (disposable income, monthly living expenses), and psychological factors (depression, self-esteem). Notably, psychological factors, particularly self-esteem and depression, profoundly affect all life satisfaction domains. Enhancing life satisfaction necessitates fostering positive self-perception and capabilities in the elderly population, suggesting the need for programs focused on positive emotional experiences. Moreover, depression significantly reduces life satisfaction, underscoring the importance of policy interventions to address negative emotions in this demographic. This study is expected to provide basic data for establishing concrete and effective policies for improving the quality of life for the elderly population. Additionally, by highlighting the importance of positive psychological factors, it is anticipated that the study will offer a new direction for improving the life satisfaction of the elderly population.

Medical Care Utilization between National Health Insurance and Medical Assistance in Elderly Patients (건강보험과 의료급여 노인환자의 의료이용량 : 요양기관종별 분석)

  • Lee, Yong-Jae
    • The Journal of the Korea Contents Association
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    • v.17 no.4
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    • pp.585-595
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    • 2017
  • The purpose of this study is to analyze the difference of medical care between medical assistance and health insurance patients to evaluate the increase of medical care costs due to the moral hazard of medical care patients and to provide a basis for rational medical care policy decision. For this purpose, we compared health insurance benefit data for Seoul citizens by gender, age, and type of medical institutions. The results of the analysis are as follows. First, all of the hospitalized and outpatient use of the advanced general Hospitals, medical assistance patients were less than those of the health insurance patients, so that the medical assistance patients could not use the high cost medical services. Second, in general hospitals, patients with health insurance are often hospitalized. On the other hand, medical assistance patients use a lot of outpatient services because they are less burdened. Third, in hospitals and clinics, medical benefits patients often use inpatient and outpatient services. Therefore, medical assistance patients are likely to use unnecessary medical care of outpatient and hospitalization clinics and hospitals, outpatient of general hospitals. But, in hospitalization and outpatient use in advanced general hospitals and medical assistance patients can not use due to excessive medical burden. Therefore, the policy to reduce the burden of medical expenses for patients with severe illness will continue, and the medical care patients using clinics and hospitals should be careful not to use unnecessary medical services.

A Study on Changes in Indoor Air Pollution by Educational Activities -Centering on Newly-Established Elementary Schools- (교육활동에 따른 실내오염도 변화에 관한 연구 -신설 초등학교를 중심으로-)

  • Jeon, Seok-Jin
    • The Journal of Sustainable Design and Educational Environment Research
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    • v.6 no.2
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    • pp.66-90
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    • 2007
  • The purpose of this study is to measure and analyze primary causes of indoor air pollution, including carbon dioxide, minute dust, and total volatile organic compounds, for each room before the beginning of a class through the time of discharge after the end of the class in general classrooms, computer rooms, and science rooms of three newly-established schools that opened in 2006, examine properties of indoor air environment in each room by educational activities at school, and determine effective management schemes; the results of this study can be summarized as follows: 1) As for implications for each item found in the mean for each place, since minute dust (PM10) was more likely to occur in time slots full of students' activities, such as a traveling class and a recess, than in the middle of a class and could be expected fully, it is necessary to make a scheme for cleaning in order to reduce minute dust within a room, for example, by usually using a vacuum cleaner indoors. 2) While carbon dioxide was expected to vary with the differences in the amount of breath between higher-graders and lower-graders in a general classroom but showed insignificant difference by grades, showing differences in pollution by four times at a maximum according to the opening of a window as expected, it is necessary to implement artificial or natural ventilation and take a positive measure, for example, by presenting a concrete ventilation scheme, in order to improve indoor air pollution at a room practice. 3) Total volatile organic compounds were found to exceed the standard by more than twice in general classrooms, science rooms, and computer rooms of the schools because of building materials, furnitures including desks and chairs, panels and boards for environment beautification, and items which could be detected even from students' clothes; while a field directly-reading tool was used, obtaining high reliability for the results, it is necessary to apply an analytical method based on process test separately for actual correct measurement if a significantly great amount of total volatile organic compounds appear as compared with other schools due to measuring expenses and consecutive measurements. 4) Since formaldehyde (HCHO) was generally found to exceed the standard in general classrooms, science rooms, and computer rooms, it is necessary to establish and operate a ventilator during a class in a computer room which requires airtightness and a science room in which an organic compound should be used for a class.

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Differences in Snacking Behavior and General Characteristics of High School Students in Some Areas in Seoul and Kyonggido (서울, 경기 일부지역 고등학생의 간식 섭취 실태와 일반사항과의 차이)

  • Kim, Geum-Ran;Kim, Mi-Jung
    • Culinary science and hospitality research
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    • v.19 no.2
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    • pp.11-27
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    • 2013
  • The purpose of this study is to investigate snacking behavior of high school students. The subjects were 1,587 students (684 male, 903 female) in Seoul and Paju. The highest number of eating snacks was 'once(39.9%)' per day, and they preferred 'milk and cookies' and 'fruit.' For the result of reasons for choosing a snack, they chose 'what I want to have (59.6%)' most and 'snacks don't affect eating meals (48.0%).' Also, compared with the ones with 'an elementary school diploma,' the percentage of those with 'a middle school diploma' was higher in 'having snacks once or three times' according to father's education level(p<0.05). In snack types and general characteristics, they chose 'milk and cookies' when their expenses range 'under 50000 won' and '100,000 won' and 'fruit' when '70,000won' and 'over 100,000 won (p<0.05).' In the reasons for choosing a snack, younger mothers(30-50ages) said 'what I want to have' while elder mothers($$\geq_-51ages$$) 'depending on my mood.' Also, the respondents whose mothers had 'a high school diploma' answered 'what I want to have' the most (p<0.05). Especially, in case of effects after eating snack, they answered 'poor meals (35.5%)' whose mother's job was professional. These results suggest that the general characteristics of family environment may affect snacking behavior among high school students. They need a guideline to help select healthy snacks for desirable eating behavior.

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Relationship Between Death Orientation of First Care Giver and Quality of Life of Hospice Patients (호스피스환자 주 수발자의 죽음에 대한 인식과 호스피스 환자의 삶과 질과의 관계)

  • Choe, Yeong-Sun
    • Korean Journal of Hospice Care
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    • v.6 no.2
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    • pp.55-68
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    • 2006
  • In Korea, there are constantly increasing number of cancer patients with reaching 65,000 deaths and it was 26.3% of the total number of death in 2004. Many cancer patients suffer from surgery, chemotherapy, and radiotherapy after being diagnosed as cancer. And many of them are facing fear of death because they can't be perfectly cured. Due to patients' physical, psychological, and spiritual pain, quality of life drops dramatically. Patients' families also suffer from huge medical expenses while they have to take care of patients's suffering from pain. At the same time, family's attitude can influence on the quality of patients' life. The purpose of this study is to investigate the relationship between the death orientation of first care giver and the quality of life of hospice patient. The subjects of the study were 80 hospice patients registered at ten hospice institutions with hospice team and medical practitioners in six cities including Seoul as well as their first care givers. This study used 13 questions for the hospice patients and nine questions for the first care givers to recognize general characteristic. To measure death orientation of the first care giver the tool developed by Noh, Soon-hee (2003) was used. And to measure quality of life of the hospice patients Yoo, Seung-yeon's structured tool was used. The data were collected for a month through interview method. SPSS win 12.0 was used to analyze the data by using frequency, percentage, t-test, Pearson correlation. The study result is as follows. In relationship between general characteristic of hospice patient and quality of life, the highest suffering was pain (60%) and the second suffering was anorexia (23.8%). There was no significant relationship between physical pain and general characteristics of hospice patient. In psychological aspects, religion (p=.044) showed significant difference (p<.05). In existential aspects, age (p=.035) showed significant difference (p<.05). There was no significant difference variable in support aspects. And religion (p=.000) was statistically significant variable in spiritual aspects (p<.001). Age (p=0.025) and religion (p=.050) were the variable showed significant difference according to general characteristics of first care giver's death orientation. Although the relation between death orientation of first care giver and quality of life of hospice patient was not statistically significant correlation. In conclusion, while death orientation of first care giver and hospice patient's quality of life are not statistically significant in correlation analysis.

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Factors Affecting Medicines Expenditure Costs - Using Korean Medical Panel Data (의약품 지출 비용에 미치는 영향 요인 - 한국의료패널자료를 활용하여)

  • Kim, Yun-Jeong;Hwang, Byung-Deog
    • The Journal of the Korea Contents Association
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    • v.18 no.4
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    • pp.664-676
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    • 2018
  • This study used raw data from the Korea Medical Panel Survey for 2014 to analyze the factors affecting the cost of medicine expenditure. A total of 3,107 people with medical expenses were selected for the final analysis. Analysis methods were frequency analysis, crossover analysis, regression analysis and t-test. The significance level of all tests was p = .05. The prescription cost was 72.4%, the minimum cost was 84 won, the maximum cost was 270,653 won, and the highest amount was 'over 3,000 won~less than 10,000 won' (31.7%). The general pharmaceuticals cost was 81.8%, the minimum cost was 800 won, the maximum cost was 2,718,000 won, and the highest amount was 'less than 20,000 won' (31.4%). The herbal medicine cost was 9.4%, the minimum cost was 4,000 won, the maximum cost was 2,700,000 won, and the highest amount was 'over 100,000 won' (37.8%). The medicines expenditure was the maximum cost was 2,760,093 won, and the highest amount was 'over 100,000 won' (27.0%). Factors affecting medicine expenditure were gender, marital status, income quintile, easement, and subjective health status.

A Study on the Status of Contract Managed Hospital Food Services (병원급식 위탁관리의 운영 실태조사)

  • Kim, Jin-Su;Yang, Il-Seon;Kim, Hyeon-A;Park, Mun-Gyeong;Park, Su-Yeon
    • Journal of the Korean Dietetic Association
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    • v.9 no.2
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    • pp.128-137
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    • 2003
  • The purposes of this study were to investigate the current status of contracted hospital food services and to find out the difference in accordance with the number of beds in hospitals. Thirty six hospitals having more than 100beds in Seoul, Inchon and Kyungkido were the subjects of this study. Data was collected through surveys. The survey was conducted during March and April in 2002. The Questionnaires were mailed to the 36 directors of dietetic departments of the hospitals and 36 managers of contracting patient food services. Statistical analysis was completed using SPSS Win(11.0) for descriptive analysis and t-test. The results of the study are summerized as follows; Ⅰ. Hospital perspective : The range covered by contract food service was 63.3% and 36.7% in hospital food services, and medical nutrition services. The patient and employee food services were in 83.3%, and patient food services were in 6.7%. The methods selecting contractors are general, limited, selected and competitive biddings, and private contracts. The responsibility for supervision of contract food services was the dietetic department (51.7%) in most cases. Hospitals having personnel responsible for contracting affairs were in 75.9% of the cases and 24.1% did not have personnel. The biggest reason for contracting was facilitation of personnel management. The most important criteria on selecting food services contractors was the professionality of the contractor. Ⅱ. Contractor's perspective : The cost per meal in the year 2001 was composed of 1,905 won for food cost, 1,081 won for labor cost, 222 won for expenses, 114 won for VAT, 14 won for rent and 146 won for miscellaneous or controllable expense, representing 109 won loss per meal. The profit-and-loss contract cost is higher than the fee-contract cost. The ratios of food cost, labor cost and expenses are higher and the ratios of miscellaneous or controllable expense, VAT, rent and profit are lower in hospitals with more than 400 beds compared with those less than 400 beds. However, no significant differences are present between these two groups of hospitals. The actual contract period was 2.2 years upon initial contract and 1.2 years upon renewal. The initial investment cost was 53 million won and the cost of renovation and repair was 8.5 million won. Significant differences were present between two groups of hospitals. The conditions of employment and number of personnel hired by contractors for contract patient food services were significantly different according to the number of beds.

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Influence of Internal and External Factors on the Inventory Turnover Change Rate (기업 내부적 및 외부적 요인이 재고자산회전율 변화율에 미치는 영향)

  • Seo, Yeong-Bok;Park, Chan-Kwon
    • Journal of Convergence for Information Technology
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    • v.11 no.9
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    • pp.94-108
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    • 2021
  • This study is to identify the internal and external factors of a company that can affect the rate of change in the inventory turnover ratio. In addition, by appropriately managing or responding to these factors, changes in the inventory turnover ratio do not occur abruptly, so that the company's business and financial performance can be improved. To confirm this, factors such as gross profit margin, cash flow volatility, advertising expenses, inflation, exchange rate rise, and leading economic index were selected, and these factors were predicted to affect the change rate of inventory turnover. Data of 85,878 companies were obtained from domestic securities listings, KOSDAQ listings, and externally audited companies, and multiple regression analysis was performed using the data. Gross profit margin and cash flow volatility have a significant positive (+) effect, advertising expenses have a negative (-) significant effect, and inflation and exchange rate rises have a negative (-) significant effect. As an influence, the leading economic index was tested to have a significant positive (+) effect. Through this, it is suggested that manufacturing companies can improve their business performance and achieve operational efficiency by well understanding and appropriately managing factors that can affect the change rate of inventory turnover.

Calculating the Audit Fee Based on the Estimated Cost (예정원가계산에 의한 감사보수 산정)

  • Mun, Tae-Hyoung
    • Management & Information Systems Review
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    • v.35 no.1
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    • pp.189-206
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    • 2016
  • It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.

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Health Services Utilization and Financial Performance of For-Profit versus Nonprofit Hospitals: A Study of General Acute Care Hospitals in the United States (미국 영리병원과 비영리병원의 의료이용도와 재무성과 비교)

  • Choi, Man-Kyu;Lee, Keon-Hyung;Lee, Bo-Hye
    • Health Policy and Management
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    • v.18 no.4
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    • pp.148-169
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    • 2008
  • As the Korean Government began to perceive healthcare as one of foundational industries for national dynamics, there has been mounting advocacy for the introduction of for-profit hospitals with a view to bringing efficiency in healthcare services industries and improvement of their international competitiveness. The Government is now considering the issue from all angles in favor of permitting for-profit hospitals. However, There have been few precedent studies on this subject to provide helpful data for the discussion and in the health policy making. This study used private hospitals - for-profit and nonprofit - in Florida, USA as study subjects to accumulate basic data that may be utilized for those involved in debates and health policy making relating to the introduction of for-profit hospitals in Korea. Among all the private general hospitals in Florida, those surveyed by AHA(American Hospital Association) for four consecutive years from 2001 and 2004 and others reported about to MCR(Medicare Cost Report) included in the collected data for analysis. In total 139 private general hospitals consisting of 73 for-profit hospitals and 66 nonprofit hospitals were included in the collected analysis data. Results of analysis revealed no significant difference between for-profit hospitals and nonprofit hospitals in the usage aspects of healthcare services including the average length of stay and the ratio of Medicare vs Medicaid patients. However, financial performances indicated by such factors. as the pre-tax return on assets and the pre-tax operating margin showed to be significantly higher in for-profit hospitals compared with nonprofit hospitals. And the ratio of personnel expenses and the turn period of total assets showed to be significantly lower in for-profit hospitals. Based on the hypothesis that arguments about the introduction of for-profit hospitals have considerably different viewpoints depending on the size of hospital represented by the number of bed, these two hospital types were compared again using the number of beds as a controlled factor, but the results were similar. We, therefore, could conclude that the for-profit hospitals in Florida included in this study could, in their for-profit operation, improve their financial performance by pursuing cost reduction and effectively utilizing their assets without limiting the amount and the range of their services or avoiding less medically protected groups such as Medicare and Medicaid patients.