• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.2
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• pp.688-697
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• 2014

The current accounting for the long term care facilities are enforced by either financial accounting stipulations of social welfare legal entity or the guiding principles of long term care insurance law. In addition, some facilities are not eligible to access to the Korea Health and Welfare information system and even don't have any obligation to report financial information. Thus financial position and performance of activities are not well known to the interested parties. This study investigated the way how to improve the current accounting stipulation of the long term care facilities. In conclusion, we should introduce the accounting standards based on the double entry system but on other aspect, also more simplified financial statement based on single entry system for smaller facilities. Also we should introduce three important appropriation accounts for the net income of institution which matches GAAP. For a successful plantation of accounting standards, it is necessary to establish provisions, government subsidy account, depreciations concept.

• International Journal of Highway Engineering
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• v.11 no.4
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• pp.117-126
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• 2009

Korea Highway Corporation has played a role of the construction and operation of the highway for the past for 40 years. The private sector since the 90s has made highway construction and operation. Central government and local governments were paid at subsidy in least operating income to 1.5896 trillion won for private operators from 2001 to 2008. Thus, Korea Highway Corporation will have important implications for understanding the cost structure. Korea Highway Corporation, a general analysis of the input element is used efficiently. And the operation of labor and capital estimated highly of the substitution elasticities. Korea Highway Corporation are judged to need financial separation of a strategic outsourcing(business) enabled and the construction(maintenance and management) and business institutions. In addition, currently running at highway the operation of institutions combined to configure a new institution, if that institution invigorate the hi-pass, more of the country's highway believe to be increase operational efficiency.

• Health Policy and Management
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• v.19 no.3
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• pp.92-108
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• 2009

This study suggests a model for continuing and comprehensive management of hypertension or Type 2 diabetes mellitus (T2DM) in Korea. Moreover, this paper computed the contribution cost of hypertension or T2DM management using the healthcare medical cost, which could have occurred from stroke, myocardial infarction (MI), and end-stage renal disease (ESRD) that were successfully prevented from the effective hypertension or T2DM management. Additionally, these costs were compared with the cost of implementing the hypertension or T2DM management model suggested in this study. This study used the medical fee summary of the health insurance claims submitted to National Health Insurance Corporation by medical facilities for services provided during the period from January 1st 1999 to December 31st 2006. The prevalence rate with treatment referred to cases in which patients submitted their medical claims at least once during the period, along with an accordant diagnosis. The incidence rate with treatment referred to cases in which patients who never submitted claims for the accordant disease during the five years from 1999 to 2003 submitted claims for the accordant disease in 2004 and 2005. The relative risk of the occurrence of stroke, MI and ESRD was 11.0, 13.6, and 30.3, respectively. The attributable risk of hypertension or T2DM for stroke was 0.730, and that for MI and ESRD were 0.773 and 0.888, respectively. Based on these, the contribution cost of hypertension or T2DM is estimated to be 986.3 billion Korean Won(KRW) for stroke patients, 330.5 billion KRW for MI patients, and 561.7 billion KRW for ESRD patients as in 2005. Hence, the total contribution cost of hypertension or T2DM to stroke, MI, and ESRD is 1.878 trillion KRW. The estimate for operational costs included an annual expenditure of 50,000 KRW per each recipient and an annual subsidy of 0.22 million KRW per person for the 1.6 million low.income individuals with hypertension or T2DM to cover their out.of.pocket medical expenses. Under this assumption, it took approximately 0.6 trillion KRW to manage 5 million high.risk patients in the low. and mid.income range, coverings up to 50% of costs. In conclusion, considering the potential benefits of preventing stroke, MI, and ESRD, the costs seems to be reasonable.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.5
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• pp.506-515
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• 2016

The purpose of this study was to identify the factors associated with the levels of depression of the elderly (living in urban areas). Interviews were performed during the period from July 1, 2015 to August 31, 2015 of 386 elderly people in urban areas. The mean score of depressive symptoms was significantly higher in the subjects of higher age, lower educational level, living alone, having a lower monthly income, relying on government subsidy for their living expenses, having a chronic illness, lower state of subjective health, without regular exercise, poorer subjective sleeping time, lower frequency of going out, irregular eating habits, depending on some level of help for their ADL and IADL, and having lower self-esteem and social support. The depressive symptoms showed a meaningful positive correlation with ADL and IADL and a negative correlation with self-esteem and social support. On multiple regression analysis, the meaningful variables related to their depressive symptoms were their education, monthly income, subjective health status, ADL, self-esteem, and social support. Also, according to the variables was 54.1% of depressive symptoms. Therefore, it is considered that the practice of physical and mental health care, as well as social support, is required to reduce the level of depression in the elderly.

• The Journal of the Korea Contents Association
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• v.21 no.6
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• pp.237-247
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• 2021

The purpose of this study is to analyze the effectiveness and efficiency of social security benefits to poverty alleviation. To this end, this study analyzed the poverty alleviation effect of public pension, basic pension, child-rearing allowance, disability allowance, basic living security subsidy, EITC, and other government subsidies using 2019 Household Financial Welfare Survey. The analysis results are as follows. First, social security benefits lowered the poverty rate by 6.8%p. Second, in terms of the poverty gap reduction effect, the public pension for the elderly male households, the basic pension for the elderly female householder, and the basic guarantee for the working female householder contributed the most. Finally, in terms of poverty alleviation efficiency, about 33% of social security benefits contribute to narrowing the poverty gap. Social security benefits for female heads of households were found to serve as a function of alleviating poverty gap and for male heads of households to supplement household income. Based on these results, this study suggested the discovery of various poverty states, expansion of basic security for the female elderly, and the connection between the purpose of social security benefits and key targets.

• Journal of the Korean Society of Food Science and Nutrition
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• v.37 no.6
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• pp.729-737
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• 2008

The purposes of this study were to investigate supporting status and subsidy for school food service and to analyze the perception of school food service officials at the educational board on using rice bread to the school food service menu. The questionnaire was developed by content analysis, situation analysis, in-depth interview and checked by the school food service officials at the educational board. The questionnaires were responded by 33 officials (respondent rate: 86.8%) during September 1 to October 26 in 2007. The major findings of this study were as follows: First, most of the respondents were women (93.9%), and worked an average of 104.36 months at school-related work. The metropolitan & provincial office of education had prevalently jurisdiction over 272.3 rural and self-operation type of elementary schools, 115.50 rural and self-operation type of middle schools and 73.0 rural and self-operation type of high schools. In the case of the district office of education, 23.3 urban and self-operation type of elementary schools, 11.6 urban and self-operation type of middle schools and 5.3 urban and contracted type of high schools were averagely managed. Second, all the respondents supported meal cost for low-income group and 50.5% provided reimbursement for organic environmental agricultural products. The highest subsidy was 16.8 billion won as meal cost for low-income group in metropolitan & provincial office and 1,050 million won as labor cost in district office. Third, the experience of performing policies for using rice was relatively lower than perception of rice bread application to school food service menu. Fourth, the advantages of using rice bread were acceleration of consuming rice (32.0%), excellence of nutrition (24.0%) and promotion of healthy image (22.7%). On the other hand, the difficulties of using rice bread were lack of facilities (72.7%), higher cost compared to wheat bread (54.5%), limitation of menu application and cooking method (15.7% each). Fifth, the opinion of utilizing rice and that of applying rice bread were significantly correlated (p<0.001). Desirability and willingness were correlated with reality for applying rice bread to the school food service menu (p<0.001). Also, comparative analysis between divided groups by perception of utilizing rice showed that willingness and experience were significantly different.

• Journal of the Korean Society for Library and Information Science
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• v.23
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• pp.263-301
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• 1992

In recent years, Korean public libraries, placed under changing circumstances, require that some new and positive financial policies be formulated for the improvement of their services. T he purpose of this study is to propose a scheme to ensure the revenues of Korean public libraries. The main contents of this study are as follows : (1) Public finance theory is applied to the question of why the public library is publicly supported. The public library does not contribute to stabilization, but it does playa role in each of the other public sector functions : allocation of resources and redistribution of income. In public finance terms there is justification for at least partial subsidy of public library services, which have the attributes of public goods, merit goods and externalities. (2) Public libraries in Korea find themselves suffering from limited budgets. They are neglected in national and local budgets. The lack of adequate funding for library collections prevents libraries from rendering efficient services. (3) In order to put the finances of the Korean public library system on a firm basis, the following proposals are made: 1) It is proposed that the parallel administration under which public libraries are organized be unified to be directly under the local governments. 2) It is proposed that the legislative and administrative system for public library finance be strengthened. (1) Library expenses should be itemized independently in the calculation of general grants-in-aid to local governments. (2) A fixed portion of the total municipal revenue should be appropriated for public library services. It can be executed by making provisions expressly in the annual guidelines for budgeting, municipal ordinances, or in the Library Promotion Law. The rate of allocation should be specified as a part of the national public library development plan. (3) Library tax as a local tax can be imposed. An indirect tax is preferable in order to avoid public misunderstanding and antagonism. 3) The augmentation of the specific grants-in-aid for the public library is proposed. The Library Promotion Law and the Law on Budget and Administration of Grants should be amended to oblige the central government to give financial assistance to local public libraries. 4) It is proposed that strategies to encourage private endowments be worked out. Revision of the Law on Tax Reduction and Exemption and the activation of an advisory library committee at each public library are recommended. 5) Funding and utilization of the envisioned Library Promotion Foundation is proposed. Government contributions, contributions from the Culture and Arts Foundation, and donations from individuals, corporations, and enterprises can be considered as the financial resources of the Foundation. 6) It is proposed that the structure of the Korean Library Association be consolidated to exercise greater influence over the formation of national policy on the public library system. 7) It is proposed as an ultimate guarantee of the health of the public libraries that the citizenry be educated to strongly support library services in responce to the active services provided by the public libraries.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.10
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• pp.406-414
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• 2020

The Farm-Closure Assistance (FCA) program is operated to compensate for lost farm income, to stabilize the management of low-competitive farms, and to enhance competitiveness of target items. The FCA, however, has several problems, such as the balloon effect and fraudulent receipts. Therefore, it is important to examine the operational problems of the FCA, establish improvement plans, and settle the measures. The objectives of this study are to analyze problems and suggest solutions for FCA, reflecting the viewpoints of local government officials who are in charge of actual tasks on the FCA front lines. The study analyzes whether characteristics of government officials lead to differences in setting the maximum amounts and extensions to FCA. Factors influencing the necessity of setting ceilings on FCA were work experience, recognition of agriculture's importance, and the FTA's impact on domestic agriculture, gender, and regions. Factors affecting the extension of FCA were the agency unit, work experience on the FTA, recognition of the effects of FTA direct payments and FCA, and recognition of the subsidy's direction. The results can be employed as a fundamental background that can set the direction for institutional improvement when the government tries to improve FCA.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.21 no.3
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• pp.108-117
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• 2020

The purpose of this study is to analyze the blind spots of Korea's employment insurance system from a gender perspective. The data used for this study was derived from 12th (2009) and 20th (2017) years of the Korean Labor and Income Panel Studies. Logistic regression analysis was performed to analyze the causes of the blind spot. As a result, the gender gap decreased by 5% in 2017 compared to that in 2009. In the coverage of employment insurance by gender, women are more likely to join when controlling for other demographic factors. If the conditions in the labor market are the same, then women's insurance coverage is likely to be higher than that of men. The policy suggestions are as follows. The current employment insurance system has a greater impact on the labor market characteristics than the difference in the participation rate according to gender itself. The results of this study show that bridging the gender gap in the labor market is an important way of bridging the gender gap in employment insurance coverage. In the short term, the social insurance subsidy program may be effective, but policy efforts are fundamentally needed to improve the employment environment of women and low-wage workers.

• Journal of the Korean association of regional geographers
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• v.5 no.1
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• pp.101-120
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• 1999

The purpose of this study is to analyze the impact of agricultural polices on the change of regional structure based on the specialization during the productivism period. Analysis are carried on through the comparison of distribution in 1950s and 1997. Since the 1950s, governmental policy has played a leading role in shaping the pattern of farming in Great Britain. The range of British measures have also been employed in an attempt to improve the efficiency of agriculture and raise farm income. Three fairly distinct phase can be identified in the developing relationship between government policies and British agriculture in the postwar period. In the 1st phase, The Agricultural Act of 1947 laid the foundations for agricultural productivism in Great Britain until membership of the EC. This was to be achieved through the system of price support and guaranteed prices and the means of a series of grants and subsidies. Guaranteed prices encouraged farmenrs to intensify production and specialize in either cereal farming or milk-beef enterprise. The former favoured eastern areas, whereas the latter favoured western areas. Various grants and subsidies were made available to farmers during this period, again as a way of increasing efficiency and farm incomes. Many policies, such as Calf Subsidy and the Ploughing Grant, Hill cow and Hill Sheep Schemes and the Hill Farming and Livestock Rearing Grant was provided. Some of these policies favoured western uplands, whilst the others was biased towards the Lake District. Concentration of farms occured especially in near the London Metropolitan Area and south part of Scotland. In the 2nd stage after the membership of EC, very high guaranteed price created a relatively risk-free environment, so farmers intensified production and levels of self-sufficiency for most agriculture risen considerably. As farmers were being paid high prices for as much as they could produce, the policy favoured areas of larger-scale farming in eastern Britain. As a result of increasing regional disparities in agriculture, the CAP became more geographically sensitive in 1975 with the setting up of the Less Favoured Areas(LFAs). But they are biased towards the larger farms, because such farms have more crops and/or livestock, but small farms with low incomes are in most need of support. Specialization of cereals such wheat and barely was occured, but these two cereal crops have experienced rather different trend since 1950s. Under the CAP, farmers have been paid higher guaranteed prices for wheat than for barely because of the relative shortage of wheat in the EC. And more barely were cultivated as feedstuffs for livestock by home-grown cereals. In the 1950s dairying was already declining in what was to become the arable areas of southern and eastern England. By the mid-1980s, the pastral core had maintained its dominance, but the pastoral periphery had easily surpassed arable England as the second most important dairying district. Pig farming had become increasingly concentrated in intensive units in the main cereal areas of eastern England. These results show that the measure of agricultural policy induced the concentration and specialization implicitly. Measures for increasing demand, reducing supply or raising farm incomes are favoured by large scale farming. And price support induced specialization of farming. And technology for specialization are diffused and induced geographical specialization. This is the process of change of regional structure through the specialization.