• Asian Pacific Journal of Cancer Prevention
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• 제13권1호
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• pp.305-308
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• 2012

Objective: To assess the health and economic burden of human papillomavirus (HPV)-related diseases (cervical cancer, cervical intraepithelial neoplasia (CIN) 1/2/3, and genital warts) in Singapore over a period of 25 years beginning in 2008. Methods: Incidence-based modeling was used to estimate the incidence cases and associated economic burden, with the assumption that age-stratified incidence rates will remain the same throughout the period of 25 years. The incidence rates in 2008 were projected based on data obtained from the National Cancer Registry for cervical cancer, and from a combination of published data and hospital registry review for CIN1/2/3 and genital warts. The population growth rate was factored into the projection of incidence cases over time. Direct cost data per cervical cancer and per CIN1/2/3 case were obtained from the financial database of large local hospitals while cost data for genital warts were obtained from the National Skin Center; these costs were multiplied by the number of incidence cases to produce an aggregate estimate of the economic burden over the 25-year period (in 2008 Singapore dollars) using a 3% discount rate. Results: The total number of incidence cases of HPV-disease over 25 years beginning in 2008 was estimated to be 60,183, including 8,078 for cervical cancer, 11,685 for CIN 2/3, 8,849 for CIN1, and 31,572 for genital warts. The estimated total direct cost was 83.2 million Singapore Dollars over 25 years: 57.6 million attributable to cervical cancer, 13.0 million to CIN2/3, 6.83 million to CIN1, and 5.70 million to genital warts. Conclusion: HPV-related diseases are expected to impose significant health and economic burden on the Singapore healthcare resources in the next 25 years.

• 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.

• 대한가정학회지
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• 제37권10호
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• pp.67-80
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• 1999

The purpose of this study is to classify the types of coping behaviors of the burden of private education expenditure and to identify the characteristics of the households representing certain coping behaviors. For empirical analysis, the data of the study were collected from 868 housewives living in Seoul and Sungnam. The statistical methods adopted for data analysis are frequency, percentage, mean, Factor analysis, Cluster analysis and Logit analysis. In this study, it is assumed that the coping behaviors are classified by three factors - financial management, negative, positive. The reset of the logit analysis shows that private education expenditure and subjective burden are the most critical variables for classifying the coping behaviors.

• 대한가정학회지
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• 제32권2호
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• pp.61-78
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• 1994

This study was to provide the basis for the development of family life education programs for caregiving families. The data were collected from 374 adult children who were giving care to their older parents in Seoul. Adult children reported experiencing more caregiving problems in the areas of personlities of older parents psychological burden and parents' health than in the areas of caregiver's health and financial burden Women were more likely to experience caregiving problems than men. Adult children indicated higher levels of perceived knowledge on planning for later life psychological characteristics of older parents and keeping good relationships with older parents. They reported more need for knowledge on physical change of older parents and planning for later life while there were less need for knowledge on sharing caregiving roles with others and social service programs. The needs for caregiving education were also identified in the aspects as to participation purposes methods times and agencies. Given these findings this study suggests some practical implications for the development of family life education programs for caregiving families. Further studies should help to advance the development and practice of family life education programs for caregiving families.

• 농촌계획
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• 제29권1호
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• pp.19-28
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• 2023

While economic incentives have led to migration, the failure to adapt to a new city and to ease the financial burden to support families have raised migrants' intention to return to their hometowns. Using the 2016 China Migrants Dynamic Survey, this study investigates determinants of migrants' intention to return. Migration at a young age, which is associated with lower barriers to the new culture, and intraprovince migration requiring less effort to adapt to the new city, were associated with lower intention to return. Also, migrants with less burden to support a family tend to have a higher intention to return to rural hometowns. Specifically, migrants with children over 18 years old and fewer family members are likely to return to their hometowns. To revitalize rural economy and reduce the rural-urban disparity, a policy to support migrants with high intention to return will be needed.

• 한국병원경영학회지
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• 제6권1호
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• pp.1-17
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• 2001

According to the increase of the proportion of aged people, the medical demand for a senile chronic disease has been increased; therefore, aged people call for a geriatric hospital for special geriatric medical service. The main purpose of this study was to analyze the general characteristics and financial status of geriatric hospitals. For the study, a questionnaire was designed and sent to the geriatric hospitals to fill out the patient statistics, number of headcount by department, etc. to find out the stability, profitability, activity and so on financial statements of the hospitals were analyzed. The major findings of this study were as belows. 1. The ratio of the medical expenses to the revenue of the geriatric hospitals is much lower than acute care hospitals. But the probability of bankruptcy is higher due to the high ratio of the liabilities therefore it is required to stabilize the financial position by donating more money. 2. Government budget for the elderly people is not enough. To support the geriatric hospitals by going subsides, government should increase the budget. 3. Portion's of the patient of the geriatric hospitals are government support patient. Since the government doesn't pay the medical charges quickly, geriatric hospitals have a serious cash flow problem. Therefore, it is required that government is to prepay the bill. 4. Since geriatric hospitals treat elderly patient and most patients are government support patients, geriatric hospitals can be said to operate under the strict. 5. When we introduce the daily medical charge, the self-liability will be reduced on approximately 50% of current. This affection will bring a huge progressing financial structure to the medical profit of the geriatric hospital, and also patient family will feel less economical burden.

• Journal of Hospice and Palliative Care
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• 제19권1호
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• pp.61-69
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• 2016

목적: 말기암환자 가족 간병인의 간병 부담을 줄이는 것은 가족뿐 아니라 환자를 위해서도 중요하다. 본 연구에서는 말기암환자 가족 간병인의 간병 부담과 관련된 요인에 대해 살펴보았다. 방법: 국내 7개 기관의 완화의료병동에서 입원치료를 받는 말기암환자의 가족 간병인 289명의 자료를 분석하였다. 간병인이 느끼는 주관적 간병 부담은 암환자 가족 돌봄 경험 평가도구를 사용하였고, 5가지 차원에서 단계적 변수 선정을 사용한 로지스틱 회귀 모형을 통해 유의한 인자를 확인하였다. 결과: 간병부담의 각 차원에서 다양한 인자들과의 관련성이 확인되었다. 감정적 요인은 가장 폭넓은 영향을 미쳤는데, 감정적 스트레스를 가진 군은 그렇지 않은 군에 비해, 생활패턴이 변할 가능성이 2.54배(95% confidence interval, 1.29~5.02), 가족의 협조가 부족할 가능성이 2.27배(1.04~4.97), 그리고 신체적 부담이 커질 가능성이 5.44배(2.50~11.88)였다. 가족기능은 가족의 협조부족을 매우 잘 반영하였으며, 심한 가족기능 장애를 보일 경우 경제적 부담과도 관련이 있었다. 종교를 가진 군과 동반질환이 없는 군에서 오히려 간병 부담이 더 높은 것으로 나타났으며, 간병기간과 하루 중 간병시간은 생활패턴의 변화와 신체적 부담을 유의하게 예측하였다. 직업을 가지고 있거나, 사회적 지지가 부족하거나, 자주 방문하지 못하는 가족 간병인은 낮은 자아 존중감을 보였다. 결론: 본 연구 결과에 의하면, 가족 간병인의 간병 부담을 파악하기 위해서는 그들의 정서상태와 가족기능을 파악하는 것이 도움이 되며, 사회적 지지체계를 포함하여 경제적 부담을 완화시키는 노력이 필요하겠다.

• KDI Journal of Economic Policy
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• 제39권1호
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• pp.41-82
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• 2017

This paper studies the risks associated with local finance in Korea by identifying the financial status of each local government, including the financial burdens of PPP projects, and examined governmental future burdens related to PPP projects. We reviewed all fiscal burdens associated with projects, such as, for BTL (Build-Transfer-Lease) types of projects, facility lease and operating expenses, and, for the BTO (Build-Transfer-Operate) types of projects, construction subsidies that are paid at the construction stage, MRG (Minimum Revenue Guarantee) payments and the government's share of payment. Furthermore, we compared the annual expenditures of local governments on PPP projects against their annual budgets and checked if the 2% ceiling rule could be applied.

• 통상정보연구
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• 제10권3호
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• pp.163-195
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• 2008

This paper want to do the feasibility analysis that it uses financial statements in order to attract foreign investment to enter in the Busan area. And this paper would be presented the plan about foreign investment revitalization. To that end, this paper would be deployed the following methods and scope. First, It defines to the concept of foreign investment, foreign investment region, and foreign-invested enterprises, I wish to loot at the economic effects of positive and negative effects through foreign investment. Second, this study's scope would be set up foreign investment area of Busan, and investigate the land development cost of invested enterprises, construction cost of enterprises burden, expected revenues, etc. Third, it classified three industry for the feasibility analysis of entered enterprises, so would be yield industry-specific analysis using financial statements to be pre-research. Forth, this paper is suggested a revitalization plan for efforts to attract foreign investment, for the future through economic effective analysis of foreign invested-enterprises.

• 정보관리연구
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• 제29권3호
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• pp.43-62
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• 1998

본 연구는 정보는 급증하고 재정문제는 열악해지는 오늘의 현실속에서 정보요구량의 급증에 따른 다양한 정보자원의 확보를 위한 방안을 모색하고 그 대책의 일환으로 가장 최소한의 비용으로 최대의 정보수집 및 정보제공을 하므로 이용자 만족도를 극대화시키기 위하여 같은 전공분야 학술지의 공동활용 방안을 모색하였다.