• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.1 no.2
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• pp.135-155
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• 2006

The purpose of this paper IS to examine the differences of cognition between self-management and corporation in report and payment of Value Added Tax. And then We want to suggest the policy of improvements to reduce the resistance of tax-payer in V.A.T. Data was collected for 250 firms' samples from the self-employed and corporation in Daegu Seongseo Industry District. The main results of empirical study are as follows. First, Value Added Tax is not fair in all companies. But It couldn't find the differences between self-employed a d corporation in statistical meaning. Second, It was found the cooperatives generally think to pay the taxes in rule, but self-employed not do it in the report and payment of Value Added Tax. But we couldn't find the important differences between self-employed and corporation in statistical meaning. We propose to improve the polices of introduction of tax rates of multiples in the charging and to redesign the definition of a tax-payer of value added tax to reduce the resistance in report and payment.

• Women's Health Nursing
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• v.15 no.4
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• pp.294-302
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• 2009

Purpose: This study was done to compare the level of parenting stress, entrapment, satisfaction of paternal support, and marital satisfaction between employed and non-employed mothers and to identify significant predictors for parenting stress. Methods: With a cross-sectional, correlational study design, a sample of study was consisted of 175 women who were employed or non-employed with preschool children through convenience sampling. Data were collected with a structured self-administered questionnaire and analyzed by $x^2$-test, t-test, Pearson's coefficients, and multiple regression analysis using SPSS program. Results: Results shows that the level of parenting stress of non-employed mothers was significant higher than that of employed mother. The parenting stress was negatively correlated to marital satisfaction and positively correlated to entrapment in both of them. Entrapment was significant predictors explaining parenting stress in both of them and level of maternal education and satisfaction of paternal support and was significant predictors explaining parenting stress of non-employed mothers. Conclusion: Entrapment was very important factors to management parenting stress of both employed and non-employed mothers. Especially, satisfaction of paternal support and marital satisfaction was very important factor to manage parenting stress of mothers.

• Health Policy and Management
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• v.4 no.1
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• pp.77-106
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• 1994

This study attempts to evaluate the beneficial equity and operational efficiency of the three Korean medical insurance programmes and thereby suggest directions for their policy improvement. Concepts of the equity and effciency were reviewed to develop indicators for comparative analysis. For the analysis, statistical and financial accounting data for 1991, issued by the National Federation of Medical Insurance and the Korea Medical Insurance Corporation, on the operational status and performances of the programmes, were collected and rearranged to be suited to the purpose of the study. The analysis reveals that beneficial inequity exists between self-employed and employee programs. and that operational inefficiency is prominent in both programms for self-employeds and for Government employees and private school teachers. In order to improve the beneficial inequity of the self-employed program, it is suggested that policies be formulated and implimented toward increasing the program revenue through increasing subsidies from the Government, and through inter- program finance adiustment. For the operational inefficiency of the two programs, it is judged that, toghether with the administrative support and control from the Government and the insurance society bodies, self- efforts be initiated to improve the internal mangement styles and systems of the insurance societies. Finally, from the viewpoint of the structural efficiency, expansion of the preventive insurance benefits by the insurance soceties is recommended both for beneficial equity and operational efficiency.

• ETRI Journal
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• v.37 no.6
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• pp.1165-1175
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• 2015

This paper presents an advanced sensorless permanent magnet (PM) brushless motor controller integrated circuit (IC) employing an automatic lead-angle compensator. The proposed IC is composed of not only a sensorless sine-wave motor controller but also an isolated gate-driver and current self-sensing circuit. The fabricated IC operates in sensorless mode using a position estimator based on a sliding mode observer and an open-loop start-up. For high efficiency PM brushless motor driving, an automatic lead-angle control algorithm is employed, which improves the efficiency of a PM brushless motor system by tracking the minimum copper loss under various load and speed conditions. The fabricated IC is evaluated experimentally using a commercial 200 W PM brushless motor and power switches. The proposed IC is successfully operated without any additional sensors, and the proposed algorithm maintains the minimum current and maximum system efficiency under $0N{\cdot}m$ to $0.8N{\cdot}m$ load conditions. The proposed IC is a feasible sensorless speed controller for various applications with a wide range of load and speed conditions.

• Korean Security Journal
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• no.57
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• pp.9-26
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• 2018

In order to reflect the Changes in this government's policy of making Temporary Position employees into the Public sector permanent, special security guards from Private Security firms in the National Critical Facilities protection Position are moving forward transformation to Permanent Position. Especially, the organization of the protection personnel of the National Government Buildings designated as the National Critical Facilities is comprised of various types of security personnels, protective officer, special security guards from Private Security firms, Private police guards, police officers and these types of security personnels protect for the Government Buildings. Recently, The Government Security planning division is discussing various types of transformation, Special Security guards are employed directly by the Government in order to convert them into Permanent position, Special Security guards are employed directly through a establishment of Public Security corporation, protective officers are hired by the Government, Self-guards are hired directly by the Government, Private police guards are employed directly by the Government. In order to reflect the Changes the Government policy of making Temporary position employees into the Permanent, the Special Security Guards from Private Security Firms in the National Critical Facility's protection environment, protective personnels operation characteristic under various circumstances. Especially, in the process of making Special Security Guards to Permanent position, it is necessary to take precedence over the various opinions of Special Security Guards and stakeholder.

• Health Policy and Management
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• v.21 no.3
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• pp.397-413
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• 2011

Purpose: The purpose of this study is to examine the relationship between the income level and the healthcare utilization by health insurance type in all cancer patients in year 2005. Methods: The target population was cancer patients with health insurance who used healthcare as a diagnosis code (C00-C97) from January 1 to December 31 of 2005. The Korea Central Cancer Registry Center's Cancer Patient Registry Data, the list of cancer patients of the National Health Insurance Corporation, and the claim data of the Health Insurance Review & Assessment Service were used. The I was the wealthiest, followed by II, III, IV. The V was the poorest in this study. For the analysis, the $x^2$-test, ANOVA (and Kruskal-Wallis test), and regression were used. Results: Outpatient and hospitalization medical expenses, and outpatient visit days of cancer patients with self-employed health insurance were highest in I (p<.001, respectively), and the hospitalization days were the highest in II (p<.001, respectively). Outpatient and hospitalization medical expenses, and outpatient visit and hospitalization days of cancer patients with occupational health insurance were the highest in I (p<.001, respectively). Outpatient and hospitalization medical expenses, and outpatient visit and hospitalization days in cancer patients were higher in I compared to V, and higher in II and III, IV compared to V (p<.001, respectively). Conclusion: Supporting plan for cancer patients' outpatient healthcare utilization are necessary. Moreover, we should make specialized strategy for low income cancer patients with self-employed health insurance when we develop quality improvement policy for inpatient service.

• Health Policy and Management
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• v.21 no.4
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• pp.585-598
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• 2011

This study was conducted to examine the trend of national health insurance service use with relation to pregnancy, childbirth, and the puerperium among pregnant and postpartum women older than 35 over the last decade. A descriptive analysis was conducted, using the data which were drawn from the "nationwide claim database of Korean National Health Insurance Corporation(NHIC)". Data were composed of the total cases related to pregnancy, childbirth, and the puerperium (International Classification of Disease, $10^{th}$revision [ICD-10] codes O00-O99) from 2001 to 2008. During 2001-2008, the number of pregnant and postpartum women older than 35 had continuously increased and the percentage of them also had increased in both hospital and ambulatory care. There are similar trends in their total use of national health insurance service and total expenditure. According to demographic characteristics, there was the biggest increase of the percentage in residents in large cities, self-employed workers, ones in the highest income level. According to ICD-10 codes, there was the biggest increase of the percentage in O10-O16 (oedema, proteinuria and hypertensive disorders in pregnancy, childbirth and the puerperium). According to the major prevalent disease, there was the biggest increase of the percentage in O60 (preterm labor and delivery). Throughout the past decade, the necessity has been emphasized of supporting pregnant and postpartum women older than 35. But in maternal and child health care, they are in an early stage of development. The findings of this study would be helpful in developing the support programs for the aged pregnant and postpartum women.

• Journal of the Korean housing association
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• v.26 no.6
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• pp.53-60
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• 2015

This study identifies the common problems faced by the owners of strata titles, the Management Corporation, the Joint Management Body, the Commissioner of Building (COB) as well as the Managing Agent being the stakeholders in managing strata properties. The methods employed are qualitative in nature. Analysis is done based on reports published by the relevant authorities dealing with strata residential properties as well as the case law as reported in the two leading journals in Malaysia such as the Malayan Law Journal and the Current Law Journal. The types and nature of problems are derived from the annual reports. The extent of the problems is determined based on the figures and supported by observation and interviews with the COB, being the agency directly involved in overseeing and monitoring strata properties management. The findings show that a substantial number of problems exist in the management of strata properties despite a law that allows the owners to self-managed their own properties. Having stated the status quo concerning the problems, the study also looks at the various means of resolving disputes as exist under the Malaysian housing system. The study proposes that alternative dispute resolution (ADR) modes are more appropriate in ensuring the sustainability of strata living and management.

• Women's Health Nursing
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• v.8 no.3
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• pp.389-401
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• 2002

This study aims to find factors that affect variations in cesarean section frequency rates among OBGY clinics in Metropolitan areas. The factors include patient, medical supplier characteristics and economic factors. This study is a cross-sectional analysis using health insurance delivery claims from July to December 2000 and files of the NHIC(national health insurance corporation). Multiple regression was used to analyze the dependent variable of cesarean section frequency rate at each clinic. The results are as follows : Cesarean section frequency rate is increasing in proportion to the number of the following patients : repeated caesarean section, disproportion, obstructed labour, fetal distress, emergency caesarean section and self-employed patients. There are geographic variations as well. Cesarean section frequency rates are higher in Inchon and Gyonggi province than in Seoul. The higher number of total delivery the clinic has, the lower rate of cesarean section it has. Clinics with high frequency rates in 1999 showed higher rates the next year. Further research is required to develop evidence based delivery modes and change strategies for increasing normal delivery and activating midwife clinics.

• Journal of Korean Academy of Fundamentals of Nursing
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• v.9 no.3
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• pp.360-369
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• 2002

Purpose: The purpose of this study was to help enhance the quality of life for women with urinary incontinence. Self-esteem, urinary symptoms, peak pressure and duration in seconds for vaginal contraction after pelvic muscles exercise were examined. Method: One-group pretest-posttest design was employed participants were 27 married women from G city. The instrument for this study were : the self-esteem scale developed by Rosenberg(1965). the Urinary Symptom Questionnaire, a subjective measurement of urinary incontinence, developed by Jackson et al.(1996) and the Perineometer used as an objective measurement of peak pressure and duration in seconds. Result: 1. Self-esteem showed significant improvement after the exercise (t=-3.832, p= .001). 2. Comparison of results before the pelvic muscles exercise and after showed that there was a statistically significant difference for several urinary symptoms including enuresis (t=2.833, p=.009), frequency of incontinence (t=2.964, p= .006), incontinence volume (t=2.280, p= .031), incontinence before getting to the restroom (t=3.035, p= .006), incontinence with no reason or feeling (t= 3.051, p= 005) burning sensation (t= 2.132, p=.043), and a sense of residual urine (t=2.267 p=.032). The mean scores showed improvement in the urinary symptoms of management of incontinence (M=$0.04{\pm}0.22$), daily frequency of incontinence management (M=$0.13{\pm}0.85$), urinary control (M=$0.15{\pm}0.86$), running to the restroom (M=$0.15{\pm}0.60$) incontinence caused by coughing or physical activities (M=$0.19{\pm}0.57$) and hesitancy (M=$0.07{\pm}0.55$). Overall urinary symptoms decreased significantly (t =3.073. p= .007). 3. Peak pressure showed an increase from a mean of $24.26{\pm}16.20mmHg$ before the exercise to a mean of $28.63{\pm} 17.79mmHg$ after (t=-2.399, p=.024). Duration in seconds also increased from a mean of $6.00{\pm}4.95sec$ to $9.15{\pm}5.83sec$ (t=-4.400, p= 000). Conclusion: These findings suggest that pelvic muscle exercise serves to decrease urinary problems, improve self-esteem and increase peak pressure and duration in seconds.