• 제목/요약/키워드: Income Reporting

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2015 미충족의료율과 추이 (Unmet Healthcare Needs Status and Trend of Korea in 2015)

  • 윤효정;장성인
    • 보건행정학회지
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    • 제27권1호
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    • pp.80-83
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    • 2017
  • The proportion of people who reported unmet healthcare needs is an important indicator to measure the access problem in healthcare service. To examine current status and trends of unmet needs in Korea, we used data from four sources: the Korea National Health and Nutrition Examination Survey (KNHNES, '2007-2015); the Community Health Survey (CHS '2008-2015); the Korea Health Panel Survey (KHP '2011-2013); the Korean Welfare Panel Study (KOWEPS '2006-2015). The proportion of individual reporting unmet healthcare needs as of 2015 was 12.6% (KNHNES), 11.7% (CHS), and 16.3% (KHP, as of 2013). Annual percent change which characterizes trend for follow-up period was -9.4%, -3.4%, and 7.6%, respectively. The proportion of individual reporting unmet healthcare needs due to cost was 2.8% (KNHNES), 1.7% (CHS), and 4.6% (KHP). The proportion of household reporting unmet healthcare needs due to cost was 1.2% (KOWEPS). Annual percent change was -9.0%, -14.9%, 9.4%, and -18.2%, respectively. Low income population reported about 5 times more unmet needs than high income population. Therefore for decreasing the unmet healthcare needs, strategies focusing on low income population were needed.

생계급여하에서의 최적 소득조사 (A Study on Optimal Auditing Under the Living Wage System)

  • 유한욱
    • KDI Journal of Economic Policy
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    • 제31권1호
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    • pp.207-237
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    • 2009
  • 본 논문은 전통적인 탈세이론 및 세무조사이론을 활용하여 우리나라 국민기초생활보장제도의 주요 정책수단인 생계급여하에서의 소득탈루(부정수급)와 정책당국 입장에서의 최적 소득조사전략에 대한 이론 분석을 시도하고, 이를 통해 소득파악 제고를 위한 정책적 시사점을 도출하는 것을 목적으로 한다. 생계급여의 누수는 최저생계비 부근의 소득자들을 중심으로 소득탈루가 집중됨으로써 발생하는데, 임의조사(random auditing), 차단조사(cut-off auditing), 차별조사 등의 소득조사전략별 비교분석을 통해, 일정 수준 이하의 신고소득에 대하여 신고소득 수준에 반비례하는 조사확률을 적용하는 차단식(cut-off) 차별조사전략을 적용하는 것이 소득파악률 제고 및 급여누수 최소화를 위해 가장 바람직함을 입증하였다.

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2017 미충족의료율과 추이 (Unmet Healthcare Needs Status and Trend of Korea in 2017)

  • 김휘준;장지은;박은철;장성인
    • 보건행정학회지
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    • 제29권1호
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    • pp.82-85
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    • 2019
  • Unmet healthcare needs are being used as an important indicator of the accessibility of healthcare services worldwide. To examine current status and trends of unmet needs in Korea, we used data from four sources: the Korea National Health and Nutrition Examination Survey (KNHANES, 2007-2017); the Community Health Survey (CHS 2008-2017); the Korea Health Panel Survey (KHP 2011-2015); and the Korean Welfare Panel Study (KOWEPS 2006-2017). The proportion of individual reporting unmet healthcare needs as of 2017 was 8.8% (KNHANES), 10.6% (CHS), and 12.4% (KHP as of 2015). The proportion of households reporting unmet healthcare needs due to cost was 0.5% (KOWEPS). Annual percentage change was -19.2%, -13.3%, -5.8%, and -13.3% respectively. Low income populations had more unmet healthcare needs than high income populations. However, unlike the last two studies, the main reason for unmet medical reasons was that there was no time regardless of income level.

2016 미충족의료율과 추이 (Unmet Healthcare Needs Status and Trend of Korea in 2016)

  • 장지은;윤효정;박은철;장성인
    • 보건행정학회지
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    • 제28권1호
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    • pp.91-94
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    • 2018
  • Unmet healthcare needs do not end with the phenomenon itself, but lead to possibilities of increased severity of illness. Missed opportunities for treatment at the right timing increase possibilities of complications, and affect prognosis of disease. To examine current status and trends of unmet needs in Korea, we used data from four sources: the Korea National Health and Nutrition Examination Survey (KNHNES, '2007-2016); the Community Health Survey (CHS '2008-2016); the Korea Health Panel Survey (KHP '2011-2014); and the Korean Welfare Panel Study (KOWEPS '2006-2016). The proportion of individual reporting unmet healthcare needs as of 2016 was 8.8% (KNHNES), 11.5% (CHS), and 12.8% (KHP, as of 2014). Annual percentage change which characterizes trend for the follow-up period was -9.9%, -3.1%, and -1.3%, respectively. The proportion of individuals reporting unmet healthcare needs due to cost was 1.8% (KNHNES), 1.5% (CHS), and 3.0% (KHP). The proportion of households reporting unmet healthcare needs due to cost was 1.0% (KOWEPS). Annual percentage change was -10.0%, -15.2%, -5.4%, and -17.5%, respectively. Low income populations had more unmet healthcare needs than high income populations. Therefore, in order to improve unmet healthcare needs, it is necessary to focus on low income populations.

2018 미충족의료율과 추이 (Unmet Healthcare Needs Status and Trend of Korea in 2018)

  • 주재홍;김휘준;장지은;박은철;장성인
    • 보건행정학회지
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    • 제30권1호
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    • pp.120-125
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    • 2020
  • Unmet healthcare needs lead to increased disease severity, increased likelihood of complications, and worse disease prognosis. To examine the latest status of unmet healthcare needs in South Korea, the four different data configured with nationally representative sample of South Korean population were used: the Korea Health and Nutrition Examination Survey (KNAHANES, 2007-2018), the Community Health Survey (CHS, 2008-2018), the Korea Health Panel Survey (KHP, 2011-2016), and the Korean Welfare Panel Study (KOWEPS, 2006-2018). The proportion of individuals reporting unmet healthcare needs were 7.8% (KNHANES, 2018), 8.8% (CHS), and 10.8% (KHP, 2016). Annual percentage change which characterizes trend for the follow-up period was -9.1%, -3.2%, and -6.8%, respectively. The proportion of individuals reporting unmet healthcare needs due to cost were 1.2% (KNAHANES, 2018), 1.2% (CHS, 2018), 2.5% (KHP, 2016), and 0.5% (KOWEPS, 2018). Annual percentage change which characterizes trend for the follow-up period was -10.3%, -12.0%, -11.3%, and -18.8, respectively. The low-income population and the elderly population were vulnerable groups reporting the highest rate of unmet health care needs. The rate of unmet healthcare needs has been declining since the past decade, still, the disparity between different income groups and age groups suggests that there are many challenges to address.

2019 미충족의료율과 추이 (Unmet healthcare Needs Status and Trend of Korea in 2019)

  • 장빛나;주재홍;김휘준;박은철;장성인
    • 보건행정학회지
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    • 제31권2호
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    • pp.225-231
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    • 2021
  • Unmet healthcare is an important indicator to measure accessibility of healthcare services. To examine the latest status of unmet healthcare needs in South Korea, the four different data which is composed of nationally representative sample of South Korean population were used; the Korea Health and Nutrition Examination Survey (KNAHANES, 2007-2019), the Community Health Survey (CHS, 2008-2019), the Korea Health Panel Survey (KHP, 2011-2017), and the Korean Welfare Panel Study (KOWEPS, 2006-2019). The proportion of individuals reporting unmet healthcare needs were 5.8% (KNHANES), 5.3% (CHS), and 11.6% (KHP). Annual percentage change (APC) which identifies trend for the follow-up period was -9.5%, -8.0%, and -6.5%, respectively. The proportion of individuals reporting unmet healthcare needs due to cost were 1.1% (KNAHANES), 0.7% (CHS), 2.4% (KHP), and 0.4% (KOWEPS). The APC was -10.5%, -14.2%, -12.2%, and -19.6%, respectively. Compared to last year, the rate of unmet healthcare needs has declined in general. However, the low-income and the elderly population were reporting the highest rate of unmet health care needs, and the disparity between lowest and highest groups were remained. These results suggest that adequate benefit coverage is needed for low-income and elderly population.

2020년 미충족의료율과 추이 (Unmet Healthcare Needs Status and Trend of South Korea in 2020)

  • 주혜진;장빛나;주재홍;박은철;장성인
    • 보건행정학회지
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    • 제32권2호
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    • pp.237-243
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    • 2022
  • Unmet healthcare is an important indicator to measure accessibility of healthcare services. To examine the latest status of unmet healthcare needs in South Korea, four different data which is composed of nationally representative sample of South Korean population were used; the Korea National Health and Nutrition Examination Survey (KNHANES, 2007-2020), the Community Health Survey (CHS, 2008-2020), the Korea Health Panel Survey (KHP, 2011-2018), and the Korean Welfare Panel Study (KOWEPS, 2006-2020). The proportion of individuals reporting unmet healthcare needs were 6.4% (KNHANES), 5.4% (CHS), and 12.2% (KHP). Annual percentage change (APC) which identifies trend for the follow-up period was -9.9%, -9.1%, and -5.5%, respectively. The proportion of individuals reporting unmet healthcare needs due to cost were 1.0% (KNHANES), 0.4% (CHS), 2.2% (KHP), and 0.4% (KOWEPS). The APC was -11.3%, -17.0%, -12.2%, and -21.2%, respectively. Overall, the low-income and the elderly population reported a higher rate of unmet health care needs. Although the overall experience rate of unmet medical care due to cost decreased over the past decade, the disparity between the lowest and highest income groups still remained in 2020. Disparity between income levels and age groups is a challenge to address in healthcare system, and these results suggest the need for adequate health coverage for the low-income and the elderly populations.

The Relationship between Discretionary Revenues and Book-Tax Difference

  • CHA, Sangkwon;YOO, Jiyeon
    • 산경연구논집
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    • 제11권4호
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    • pp.39-46
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    • 2020
  • Purpose: This study looks at the relevance between discretionary revenue and book-tax differences (hereafter BTDs). While the study of earnings management, which focused on discretionary accruals and real earnings management, has largely made, it has not yet been actively researched on discretionary revenues. Therefore, it was believed that discretionary revenue would expand the preceding study by looking at its relevance to BTD, known as financial reporting quality and measures of tax avoidance. In general, prior research suggested that earnings management make BTDs larger. Thus, the relationship between discretionary revenue and the amount of BTD is predicted positive. Research design, data and methodology: To this end, the method of discretionary revenues was used and BTDs measured in four ways. First, Earnings before income tax - estimated taxable income divided by total asset (BTD). Second is fractional rank variable of BTDs (FBTD). Third is Indicator variable equals 1 if the firm-year has a positive BTD, 0 otherwise (PBTD). Fourth is that Indicator variable equals 1 if the firm-year has a BTDs in top(bottom) quartile, 0 otherwise (LPBTD, LNBTD). 4,251 samples were analyzed in the Korean Security market (KOSPI) from 2003 to 2014. Results Empirical analysis shows that BTDs increases as discretionary revenue increases. These results were equally observed when BTDs was measured as a ranking variable or as a indicating variable. These results indicate that earnings management through the revenue of managers exacerbate the quality of financial reporting. Conclusions: In sum, discretionary revenues can be used as an indicator of making BTDs larger and meaningful as the first study of the Korean capital market where discretionary revenues affect accounting information quality. Investors need to increase interest in discretionary revenues because intervention in financial reporting through revenue accounts by managers can increase information asymmetry and agency costs. This means that studies on discretionary revenues that have been relatively small should be expanded. The results also provide important implications for the relevant authorities and investors. Despite these benefits, however, measurement error problems with estimates still appear as limited points, and prudent interpretations are required, and additional follow-up studies are needed in that variables that are not yet considered in this study may affect our findings.

2021년 미충족의료율과 추이 (Unmet Healthcare Needs Status and Trend of South Korea in 2021)

  • 윤일;주혜진;박은철;장성인
    • 보건행정학회지
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    • 제33권1호
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    • pp.107-113
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    • 2023
  • Unmet healthcare is an important indicator for measuring accessibility of healthcare services. We analyzed the following four data from a nationally representative sample of South Korean population: Korea Health and Nutrition Examination Survey (KNHANES, 2007-2021), Community Health Survey (CHS, 2008-2021), Korea Health Panel Survey (KHP, 2011-2019), and Korean Welfare Panel Study (KOWEPS, 2006-2021). The proportion of individuals reporting unmet healthcare needs were 6.0% (KNHANES), 5.1% (CHS), and 13.1% (KHP). Annual percentage change (APC) which identifies trend for the follow-up period was -9.4%, -9.4%, and -5.3%, respectively. The proportion of individuals reporting unmet healthcare needs due to cost were 1.2% (KNAHANES), 0.5% (CHS), 2.7% (KHP), and 0.4% (KOWEPS). The APC was -10.4%, -16.1%, -11.5%, and -19.1%, respectively. Compared to the previous year, the rate of unmet healthcare needs decreased slightly, but the rate of unmet health care needs due to cost tended to increase. Overall, higher rates of unmet healthcare needs were reported in the low-income and the elderly population. Although it was confirmed through the APC that the rate of unmet healthcare experience has decreased over the past decade, it can be seen that there is still a disparity by income level and age. These results suggest the need for an appropriate health benefit coverage policy for the low-income and the elderly.

건강관련식품 구매 후 소비자의 불만호소행동 (A Study on the Consumer Complaining behavior Regarding Functional Health Foods)

  • 제미경;김영옥;이경옥
    • 대한가정학회지
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    • 제43권7호
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    • pp.23-35
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    • 2005
  • This study examined the consumer complaining behavior after purchasing functional health foods and investigated the variables which influence public and private consumer complaining behavior. The subjects of this study were 206 consumers who were dissatisfied after purchasing functional health foods. The survey was conducted during September. 15-October 6, 2003. Percentiles, frequencies, means, $X^2$ and logistic regression were utilized for data analysis with SPSS program. Major findings were as follows: 1 The groups reporting public complaining behavior were over college graduate, high income workers, professional and clerical workers(demographic variables). Purchasing related variable were high purchasing price, strategy of sales person and. ad, purchasing channel through door to door sales, telemarketing, multi level sales, and home shopping, purchasing purpose of weight control and cosmetic. 2. The groups reporting private complaining behavior were high school graduate, low income workers, housewives and the unemployed(demographic variables). Purchasing related variable were low purchasing price, the case of consumer need, purchasing in the shop, purchasing purpose of health restoration.