• Title/Summary/Keyword: Insurance Accounting

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Trends in Dental Sedation of Korean Children and Adolescents (한국 소아 청소년의 치과 치료 시 진정법 경향)

  • Tak, Minkyung;Kim, Jaegon;Yang, Yeonmi;Lee, Daewoo
    • Journal of the korean academy of Pediatric Dentistry
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    • v.48 no.3
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    • pp.313-323
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    • 2021
  • The purpose of this study was to investigate trends in dental sedation of Korean children and adolescents. A retrospective study was conducted on patients under 20 years of age who received dental treatment under sedation using National Health Insurance Service-National Sample Cohort Database from 2002 to 2015. Based on the 1 million standard data, there were 436 cases of dental treatment under sedation in 2002, but 4002 cases in 2015, showing a trend increasing every year. The 3 - 5 year old group accounted for the largest portion (54.2%), while the 6 - 8 year old group increased recently. Nitrous oxide inhalation sedation is the most commonly used, accounting for 45.9% in 2002, but increased to 89.5% in 2015. Combination of nitrous oxide inhalation sedation, chloralhydrate and hydroxyzine was the most common, accounting for 5.7% in 2002, but decreased to 2.9% in 2015. There is a trend to use the sedation method more safely and in a way that reduces side effects.

An In-depth Analysis of Head-on Collision Accidents for Frontal Crash Tests of Automated Driving Vehicles (자율주행자동차 정면충돌평가방안 마련을 위한 국내 정면충돌사고 심층분석 연구)

  • Yohan Park;Wonpil Park;Seungki Kim
    • Journal of Auto-vehicle Safety Association
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    • v.15 no.4
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    • pp.88-94
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    • 2023
  • The seating postures of passengers in the automated driving vehicle are possible in atypical forms such as rear-facing and lying down. It is necessary to improve devices such as airbags and seat belts to protect occupants from injury in accidents of the automated driving vehicle, and collision safety evaluation tests must be newly developed. The purpose of this study is to define representative types of head-on collision accidents to develop collision standards for autonomous vehicles that take into account changes in driving behavior and occupants' postures. 150 frontal collision cases remained by filtering (accident videos, images, AIS 2+, passenger car, etc…) and random sampling from approximately 320,000 accidents claimed by a major insurance company over the past 5 years. The most frequent accident type is a head-on collision between a vehicle going straight and a vehicle turning left from the opposite side, accounting for 54.7% of all accidents, and most of these accidents occur in permissive left turns. The next most common frontal collision is the center-lane violation by drowsy driving and careless driving, accounting for 21.3% of the total. For the two types above, data such as vehicle speed, contact point/area, and PDOF at the moment of impact are obtained through accident reconstruction using PC-Crash. As a result, two types of autonomous vehicle crash safety test scenarios are proposed: (1) a frontal oblique collision test based on the accident types between a straight vehicle and a left-turning vehicle, and (2) a small overlap collision test based on the head-on accidents of center-lane violation.

Variations in the Hospital Standardized Mortality Ratios in Korea

  • Lee, Eun-Jung;Hwang, Soo-Hee;Lee, Jung-A;Kim, Yoon
    • Journal of Preventive Medicine and Public Health
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    • v.47 no.4
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    • pp.206-215
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    • 2014
  • Objectives: The hospital standardized mortality ratio (HSMR) has been widely used because it allows for robust risk adjustment using administrative data and is important for improving the quality of patient care. Methods: All inpatients discharged from hospitals with more than 700 beds (66 hospitals) in 2008 were eligible for inclusion. Using the claims data, 29 most responsible diagnosis (MRDx), accounting for 80% of all inpatient deaths among these hospitals, were identified, and inpatients with those MRDx were selected. The final study population included 703 571 inpatients including 27 718 (3.9% of all inpatients) in-hospital deaths. Using logistic regression, risk-adjusted models for predicting in-hospital mortality were created for each MRDx. The HSMR of individual hospitals was calculated for each MRDx using the model coefficients. The models included age, gender, income level, urgency of admission, diagnosis codes, disease-specific risk factors, and comorbidities. The Elixhauser comorbidity index was used to adjust for comorbidities. Results: For 26 out of 29 MRDx, the c-statistics of these mortality prediction models were higher than 0.8 indicating excellent discriminative power. The HSMR greatly varied across hospitals and disease groups. The academic status of the hospital was the only factor significantly associated with the HSMR. Conclusions: We found a large variation in HSMR among hospitals; therefore, efforts to reduce these variations including continuous monitoring and regular disclosure of the HSMR are required.

Accounting for Trends in Income Inequality Among the Elderly (노인 소득불평등 추이의 영향요인)

  • Lee, Won Jin
    • Korean Journal of Social Welfare
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    • v.64 no.4
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    • pp.163-188
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    • 2012
  • This study examines recent trends in income inequality among the elderly in Korea. Aggregate income inequality trends are explained by examining evidence from inequality index decomposition by population subgroup and by income source. Data come from Korean Labor and Income Panel Study(KLIPS). The results are as follows. First, elderly income inequality increased from 1999 to 2002, and then decreased until 2008. Second, household composition changes appear to have disequalizing influence. The proportion of elderly people who are economically dependent on non-elderly family member or living with adult children has declined. Equalizing influence of private transfers also decreased between 2002 and 2008. These results indicate that the redistributive role of family has weakened over time. Third, the improvement of education level and changing occupational structure among the elderly household head contributed to increase in elderly income inequality. Fourth, earning's factor share has declined steadily, and the diminishing role of earnings provides equalizing influence on elderly income inequality from 2002 to 2008. Fifth, the impact of recent expansion of social insurance has changed over time. Inequality contribution of social insurance income increased from 1999 to 2002, and then decreased from 2002 to 2008.

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Impact of Hospital Specialization on Hospital Charge, Length of Stay and Mortality for Lumbar Spine Disease Inpatients

  • Kim, Jae-Hyun;Park, Eun-Cheol;Kim, Young Hoon;Kim, Tae Hyun;Lee, Kwang Soo;Lee, Sang Gyu
    • Health Policy and Management
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    • v.28 no.1
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    • pp.53-69
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    • 2018
  • Background: This study investigates association modified category medical specialization (CMS) and hospital charge, length of stay (LOS), and mortality among lumbar spine disease inpatients. Methods: This study used National Health Insurance Service-cohort sample database from 2002 to 2013, using stratified representative sampling released by the National Health Insurance Service. A total of 56,622 samples were analyzed. The primary analysis was based on generalized estimating equation model accounting for correlation among individuals within each hospital. Results: Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had a shorter LOS (estimate, -1.700; 95% confidence interval [CI], -1.886 to -1.514; p<0.0001). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had a lower mortality rate (odds ratio, 0.635; 95% CI, 0.521 to 0.775; p<0.0001). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had higher hospital cost per case (estimate, 192,658 Korean won; 95% CI, 125,701 to 259,614; p<0.0001). However, inpatients admitted with lumbar spine surgery patients at hospitals with higher modified CMS had lower hospital cost per case (estimate, -152,060 Korean won; 95% CI, -287,236 to -16,884; p=0.028). Inpatients admitted with lumbar spine disease at hospitals with higher modified CMS had higher hospital cost per diem (estimate, 55,694 Korean won; 95% CI, 46,205 to 65,183; p<0.0001). Conclusion: Our results showed that increase in hospital specialization had a substantial effect on decrease in hospital cost per case, LOS, and mortality, and on increase in hospital cost per diem among lumbar spine disease surgery patients.

Cost Driver Analysis in General Hospitals Using Simultaneous Equation Model and Path Model (연립방정식모형과 경로모형을 이용한 종합병원의 원가동인 분석)

  • 양동현;이원식
    • Health Policy and Management
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    • v.14 no.1
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    • pp.89-120
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    • 2004
  • The purpose of this empirical study is to test hypotheses in order to identify the cost drivers that drive indirect costs in general hospitals in Korea. In various cases' studies, it has been suggested that overhead costs are driven by volume and complexity variables, how they are structurally related and how the cost impacts of these variables can be A unique feature of the research is the treatment of complexity as an endogenous variable. It is hypothesized that level of hospital complexity in terms of the number of services provided(i.e., “breath" complexity) and the intensity of individual estimated in practice. overhead services(ie., “depth" complexity) are simultaneous determined with the level of costs needed to support the complexity. Data used in this study were obtained from the Database of Korean Health Industry Development Institute, Health Insurance Review Agency and analyzed using simultaneous equation model, path model. The results found those volume and complexity variables are all statistically signi-ficance drivers of general hospital overhead costs. This study has documented that the level of service complexity is a significant determinant of hospital overhead costs, caution should be exercised in interpreting this as supportive of the cost accounting procedures associated with ABC. with ABC.

Between-Hospital Variation in All-Cause Mortality for Potentially Avoidable Hospitalizations in Older People

  • Kim, Jae-Hyun;Lee, Yunhwan
    • Health Policy and Management
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    • v.29 no.2
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    • pp.220-227
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    • 2019
  • Background: Potentially avoidable hospitalizations (PAH) contribute to an increased post-discharge mortality. Methods: To investigate the between-hospital variation and the relationship between all predictors and mortality after discharge among older adults with PAH, we studied 15,186 older patients with PAH in 2,200 hospitals included in the National Health Insurance Service-Senior claims database from 2002 to 2013. Multivariable multilevel logistic regression analyses were performed to analyze the variance at between-hospital for mortality after accounting for differences in patient characteristics. Results: The between-hospital variation in mortality that could be attributed to hospital practice variations were 37.6% at 1-week to 13.9% at 12-month post-discharge, after adjustment for individual patient characteristics and hospital-level factors. Hospital-level factors significantly explained mortality at 3 weeks after discharge. Clinics, compared with general hospitals, demonstrated a 2.75 times higher likelihood of deaths at 3-week post-discharge (p<0.001). Compared with private hospitals, public hospitals exhibited 1.61 times higher odds of 3-week mortality (p=0.01). Conclusion: This study demonstrates considerable between-hospital variations in PAH-related mortality that could be attributed to hospital practices. Monitoring of hospitals to identify practice variations would be warranted to improve the survival of older patients with PAH.

Analysis of the Prescription Patterns of Medications that List Suicide in Use Cautions using the HIRA Claims Data (건강보험청구데이터를 이용하여 사용상의 주의사항에 자살이 기재된 약물의 처방 양상 분석)

  • Oh, Suin;Park, Hyekyung
    • Korean Journal of Clinical Pharmacy
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    • v.29 no.3
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    • pp.202-208
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    • 2019
  • Objective: Suicide has recently become an important social problem. Thus, we analyzed prescription drugs that cause suicidal ideation. Methods: Of 156 drugs on the the Minister of Food and Drug Safty (MFDS) EZ-Drug site that had "suicide" listed as a side effect, 78 had "suicide" listed as a warning or contraindication; those 78 drugs were analyzed using data from the 2016 Health Insurance and Review and Assessment Services National Patient Sample (HIRA-NPS). Results: 51 "suicide risk" drugs was identified. Of all patients, 5.2% had received such drugs. The prescription rate was 0.8% of all prescriptions, accounting for 1.6% of all prescription days. From logistic regression analysis, the prescription rate for the drugs was approximately 1.1 times higher for women than for men. With regard to age, the prescription rate for patients 66 years and older was 15.5 times higher than those for patients 25-years and lower. With regard to medical departments, the prescription rates in psychiatry and dermatology departments were 8.1 times higher and 0.6 times lower than those in internal medicine departments, respectively. With regard to region, the prescription rates in Daegu and Jeju were 1.3 times higher and 0.79 times lower than those in Seoul, respectively. Conclusion: Drug-induced suicidal behavior is possible, and therefore efforts are needed to prevent it.

The Mediating Effect of Profitability and Activity on the Relationship between Productivity and Stock Return (생산성과 주가수익률의 관계에서 수익성과 활동성의 매개효과)

  • Ji, Chang-Soo;Oh, Sang-Hoon;Lee, Sang-Ryul
    • Asia-Pacific Journal of Business
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    • v.11 no.2
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    • pp.189-206
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    • 2020
  • Purpose - The purpose of this study is to clarify the mediating effect of profitability and activity in the relationship between productivity and stock return, assuming that the productivity of the company will affect share prices with the parameters of profitability and activity. Design/methodology/approach - The study extracted productivity indicators, profitability indicators, activity indicators, and share price-related indicators from 1999 to 2018 of non-financial enterprises listed on the securities market, and then classified them into three factors: productivity (labor productivity LP, capital productivity CP), activity (TT), and profitability (net profit rate NI, operating profit ratio OI) through the factor analysis method, and analyzed the impact of each factor on the stock return through steps 1 to 3. Findings - The regression analysis shows that productivity has a significant positive effect on the stock return through the full mediating effect of profitability and activity. Research implications or Originality - In a situation where the relationship between productivity and profitability is not clear, this study is meaningful in that it has empirically analyzed that productivity has a positive effect on the stock return by mediating effects of profitability and activity.

A Study on the Practices for Forfaiting in Foreign Exchange Bank in Korea and Recommendations for Improvement (국내 외국환은행의 포페이팅 취급행태와 개선점에 관한 연구)

  • Kim, Chang-Sun
    • Korea Trade Review
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    • v.42 no.3
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    • pp.25-47
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    • 2017
  • Forfaiting is a trade finance facility whereby financial institution purchases accounts receivable from exporters, on a without recourse basis. After the adoption of K-IFRS in 2011, accounting for simple borrowing as usual negotiation increases debt ratio which in turn, worsens financial soundness of a company. Hence, exporting companies have their interest in forfaiting that enables book-off in order to decrease the borrowing. Along with the execution of URF 800 at ICC and increasing the interest of exporting companies into forfaiting, foreign exchange banks in Korea expand the development of products related to forfaiting. Upon surveying all these national banks of this matter, this paper identified an appropriate solution for the forfaiting practice.

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