• Asian Journal of Business Environment
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• 제4권2호
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• pp.5-11
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• 2014

Purpose - This study attempts to examine Islamic banking practices in Iran based on new scientific methods. Design, methodology, and approach - The study used financial ratios demonstrating healthy or non-healthy banks to assess the financial health of banks listed on the Tehran Stock Exchange. The assessment of these ratios with a decision tree as a non-parametric method for modeling is recommended to present this model. Information about the financial health of banks could affect the decisions of different groups of banks' financial report users including shareholders, auditors, stock exchanges, central banks, and so on. Results - The results of the study show that a decision tree is a strong approach for classifying Islamic banks in Iran. Conclusions - To date, several studies have been conducted in various countries on the topic of this study. Considering the importance of Islamic banking, this is one of the first studies in Iran the outcomes of the study may prove helpful to the Iranian economy.

• 동아시아경상학회지
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• 제2권2호
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• pp.37-47
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• 2014

Purpose - In this study, it is attempted to examine the Islamic banking practice in Iran based on new scientific methods. Design/methodology/approach- It is used the financial ratios demonstrating healthy or non-healthy of banks to assess the financial health of listed banks in Tehran Stock Exchange. The assessment of these ratios with use of decision tree as a non-parametric method for modeling is recommended for presenting this model. Information about the financial health of banks could be effective on the decisions of different groups of banks' financial reports users, including shareholders, auditors, stock exchange, central bank and etc. Findings - the results of the study show that Decision Tree is strong approach in order to classifying Islamic banks in Iran. Originality/value- So far, several studies have been conducted in various countries on the topic of this study. Considering the importance Islamic banking, it is almost the first study in Iran and the outcomes of the study may helpful to Iranian economy.

• 한국병원경영학회지
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• 제4권2호
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• pp.305-329
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• 1999

Financial ratio indicators of the 46 sample hospitals provided by the Korea Health Industry Development Institute, together with the survey data responded by the 57 sample hospitals, were analysed to identify the characteristics of the red-figured hospitals' financial structure, financial operational efficiency and management decision-making behavior, The financial characteristics identified through the analysis include high dependency to liabilities, high salary expenses and overhead costs, low profitability of the unduly large amount of fixed assets, and low managerial efficieny of inventory. The hospitals, in face of the IMF economic impasse, took the necessary decision-making and counter measures to cut down salary expenses, to increase the number of patient and medical revenue, and to reduce investment to fixed assets. Based on these findings this study suggested that the hospitals should take more active cost containment measures, financial structural reorganization, and developoment of the strategies that can contribute to increase of the number of patient and medical revenue and that do not. require much capital funds.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.75-87
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• 2020

This paper aims to not only investigate the nature of financial security and its measurement, but also to compare financial security level in 629 listed companies divided into four different industries (materials, industrials, health care, and consumer goods) before building a theoretical framework and regression models to examine the determinants of financial security. By gathering 2,167 financial statements published in Vietnamese Stock Exchange during eight years from 2012 to 2019, with the support of STATA, the research results indicate that six different internal factors, which are liquidity, profitability, firm size, debt management ratios, asset management ratios, and cash flows, explain 77.7% the change of financial security ratio and 3.4% the change in sustainable growth ratio. Specifically, while firm size has a positive impact on sustainable growth ratio but a negative impact on financial security ratio, deb management and profitability have an insignificant influence on the financial security level. Furthermore, an increase in asset management ratios would result positively in both two dependent variables whereas a rise in sustainable growth and a decline in financial security ratio are expected to witness if there is an increase in cash flows.

• 보건행정학회지
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• 제15권3호
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• pp.40-59
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• 2005

The objective of this paper is to examine what impact the newly introduced Purchasing Price Reimbursement System, where insurance drugs are reimbursed at the prices as they were purchased by medical care providers under the maximum allowable cap, has upon the health insurer's financing situation. The impact of the Purchasing Price Reimbursement System is considered to be confined mainly to the inpatient department among three drug reimbursement fields such as inpatient department, out-patient department and pharmacy. Hypothesis was set and tested in this study for each of three components of inpatient drug reimbursement in health insurance, i.e. average price level, composition of drugs and their overall volume. Drug price level calculated in this study from 403 selected reimbursement drugs according to the Laspayres methodology revealed faster decline under the new Purchasing Price Reimbursement System than previously by $1.53\%$ on the annual average basis. However, additional 1.4 percent financial burden in the ratio of the total inpatient reimbursement was owed by the health insurer. This was analysed to be a combined result of both 2.0-3.1 percent of reduced reimbursement due to drug price decline and 3.4-4.5 percent of additional reimbursement due to drug volume increase. These results suggest that recalling the Purchasing Price Reimbursement System would not have so much impact upon the health insurer's financial situation given that the current compulsory separation between doctor's prescribing and pharmacist's dispensing is irrevocable.

• Journal of Preventive Medicine and Public Health
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• 제57권1호
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• pp.65-72
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• 2024

Objectives: Protecting people against financial hardship caused by illness stands as a fundamental obligation within healthcare systems and constitutes a pivotal component in achieving universal health coverage. The objective of this study was to analyze the prevalence and determinants of catastrophic health expenditures (CHE) in Iran, over the period of 2013 to 2019. Methods: Data were obtained from 7 annual national surveys conducted between 2013 and 2019 on the income and expenditures of Iranian households. The prevalence of CHE was determined using a threshold of 40% of household capacity to pay for healthcare. A binary logistic regression model was used to identify the determinants influencing CHE. Results: The prevalence of CHE increased from 3.60% in 2013 to 3.95% in 2019. In all the years analyzed, the extent of CHE occurrence among rural populations exceeded that of urban populations. Living in an urban area, having a higher wealth index, possessing health insurance coverage, and having employed family members, an employed household head, and a literate household head are all associated with a reduced likelihood of CHE (p<0.05). Conversely, the use of dental, outpatient, and inpatient care, and the presence of elderly members in the household, are associated with an increased probability of facing CHE (p<0.05). Conclusions: Throughout the study period, CHE consistently exceeded the 1% threshold designated in the national development plan. Continuous monitoring of CHE and its determinants at both household and health system levels is essential for the implementation of effective strategies aimed at enhancing financial protection.

• Journal of Preventive Medicine and Public Health
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• 제36권4호
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• pp.359-366
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• 2003

Objectives : This study was conducted to review the diffusion process and factors affecting the adoption of the Health Center Information System (HIS). Methods : Data were collected from POSDATA (private company), MOHW, other Ministries and local governments. To specify the date of adoption, supplementary information was collected from 40 health centers. The following three kinds of factors were analyzed. Internal factors included type, size, and innovativeness of health centers. Community factors were composed of population sire, economic status, and level of education. Organizational environmental factors consisted of information score of the municipalities, financial support of the from central government, and the neighborhoodness of innovator health centers. Results : All health centers in the metropolitan cities of Seoul, Gwangju and Jeju adopted the HIS. The laggards were those in the metropolitan cities of Busan (18.8%), Incheon (20.0%) and Daejun (20.0%), and cities with population more than 300,000 (54.8%) and counties with health center hospitals (47.1%). Financially supported rural health centers adopted the HIS more rapidly than those not supported. The factors identified as being statistically significant (p<0.05), from a univariate analysis by Kaplan-Meier method, were: (1) internal factors of the type, size and innovativeness of health centers; (2) community factors of population size and economic status; (3) organizational environmental factors of the central government financial support and the neighborhoodness of innovator health centers. A multivariate analysis, using a Cox proportional hazard method, proved the innovativeness of health centers, central government financial support and the neighborhoodness of innovator health centers, were statistically significant (p<0.05). Conclusions : The innovativeness of health centers, financial support from central government and the neighborhoodness of innovator health centers, rather than community factors related to regional socioeconomic status, affected ffe adoption of the HIS in health centers. Further in-depth studies, modifying the MOHW's strategy to propagate the HIS to the laggard health confers, are recommended.

• 보건행정학회지
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• 제22권2호
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• pp.275-296
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• 2012

Graduate School of Public Health, Seoul National University The national health insurance system in Korea is characterized as relatively high out-of-pocket payments, which are the principal source of catastrophic health expenditure (CHE). The objectives of this study are to estimate the incidence of household CHE and to clarify the characteristics that affect the occurrence and recurrence of household CHE using the Seoul Welfare Panel Survey database for 2008 and 2010. Thresholds to estimate CHE were 10% and 20% of the total household income (T/X), and 25% and 40% of the income excluding food share (T/Y). Determinants of the occurrence and recurrence of CHE at the threshold of T/X=10% were analysed using multiple logistic regression models. Out of the 3,665 households that responded in 2008 survey, households with CHE were 12.07% (T/X${\geq}$10%), 5.34% (T/X${\geq}$20%), 6.84% (T/Y${\geq}$25%), and 4.44% (T/Y${\geq}$40%). Risk factors associated with household CHE included living with a spouse, non-Medicaid beneficiary, householder unemployment, low household income, the number of disabled members, poor subjective health, and the number of chronic diseases. A total of 41.78% of households with CHE in 2008 repeatedly experienced CHE in 2010. Risk factors of CHE recurrence included decreased household income and an increase in chronic diseases over the two time periods, the number of members with disability or chronic diseases, and the presence of cancer patients in 2008. Households with lower socioeconomic and health status had a higher financial burden on health care than do their counterpart households. There is a need to enhance society-wide financial protection from health spending among vulnerable citizens in Seoul, particularly, households with low income, disabled members or cancer patients.

• 한국노년학
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• 제40권1호
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• pp.197-216
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• 2020

본 연구는 노인들의 여가활동 제약요인들을 살피고, 특정 제약요인을 가진 노인들의 여가만족도를 높이기 위해서 실천적 측면에서 노인의 특성과 욕구에 기반 한 여가활동을 제안하고 정책적 지원 방안을 마련 할 목적으로 수행되었다. 노후보장패널 6차 부가조사자료를 활용하여 65세 이상 노인들 가운데 경제적 부담과 건강문제로 여가활동에 제약을 경험한다고 응답한 3167케이스를 분석하였다. 여가활동의 제약요인 집단별 여가만족도의 영향요인을 분석하기 위하여 인구사회적 특성(나이, 성별, 교육, 혼인상태, 독거여부, 지역, 적정생활비수준, 건강상태), 여가관련 변인(여가시간, 여가동기), 여가활동 변인(선호 활동, 비선호 활동)을 단계적으로 위계선형 회귀 모형에 입력하였다. 연구 결과는 다음과 같다. 첫째, 노인 여가활동의 주요한 제약원인으로는 경제적 부담과 건강 문제가 압도적으로 높았다. 둘째, 세 집단(재정취약집단, 건강취약집단, 재정+건강취약집단) 간의 여가관련 변인에서 차이가 나타났다. 여가활동 만족 수준은 재정취약집단이 가장 높게, 다음으로 건강취약집단, 재정+건강취약집단의 순서로 나타났다. 여가시간은 재정취약집단에서 가장 짧았으며, 여가동기에서는 재정취약집단에서 가족 및 주변 관계 때문이라는 응답은 높았으며, 건강유지라는 응답은 상대적으로 낮게 나타났다. 건강취약집단에서 휴식활동을, 재정취약집단에서는 오락취미 활동을, 그리고 재정+건강취약집단에서 사회활동을 선호 한다는 응답이 상대적으로 높게 나타났다. 셋째, 재정취약집단의 경우, 애완동물 돌보기 및 정원손질 같은 활동들을 선호 한다고 응답할수록 여가만족도가 높게 나타난 반면, 국내여행을 선호 한다고 대답할수록 여가만족도가 낮게 나타났다. 건강취약집단의 경우, TV 시청 및 라디오 듣기 등의 휴식활동을 선호 한다고 응답할수록 그리고, 비선호 한다고 응답할수록 모두의 경우에서 여가만족도가 낮게 나타났다. 이밖에도 종교활동 혹은 친목단체 활동과 같은 사회참여 활동을 선호 한다고 응답할수록 여가만족도가 높게 나타났다. 재정+건강취약집단의 경우, 집근처 산책 혹은 TV 시청, 국내여행 등의 활동을 여가활동으로 선호 한다고 응답한 노인일수록 여가만족도가 낮게 나타난 반면, 바둑, 장기, 체스 등의 오락 활동과 등산과 같은 취미활동, 그리고 친목단체 활동 등을 선호 한다고 응답한 노인일수록 여가만족도가 높게 나타났다. 본 연구는 노인 여가활동에 대한 전국단위의 데이터를 실증적으로 분석한 결과를 바탕으로 맞춤형 여가활동을 제안하고 정책적 지원 방안에 대한 논의를 포함하고 있다.

• Asian Journal of Business Environment
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• 제9권3호
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• pp.27-38
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• 2019

Purpose - The aim of this study is to explore the effectiveness in educational differences between students of the government's financial-funded groups and the non-financial-funded groups at a university in Korea. Research design, data, and methodology - The study was conducted using a survey tool of National Assessment for Student Engagement in Learning. In total, 334 participants were surveyed, of which 290 students were participants in economic support program and 44 were nonattendance program students. The general characteristics of all of the participants were investigated by frequency analysis. The analysis of participants' collective characteristics used independent t and f-test, and one-way ANOVA with IBM SPSS Statistics package program 22.0. Results - The number of participating students is higher than that of non-participating students in relation to in-activities of university immersion, but the number of participating students is lower than that of non-participating students in relation to in-quality of student support. However, there was no statistical significance. The confidence coefficient of the university-immersion and student support questionnaire is 0.860 and 0.913, respectively. Conclusions - There is no significant difference in the activities of university immersion and student support between students who participate in the economic support program and those who do not.