• 제목/요약/키워드: insurance policy

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전략적 재무보고: 임원배상책임보험제도를 이용한 연구 (The Strategic Financial Reporting: Evidence from Directors' and Officers' Liability Insurance)

  • 최정미
    • 디지털융복합연구
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    • 제15권1호
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    • pp.77-84
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    • 2017
  • 본 연구는 임원배상책임보험제도와 전략적 재무보고간의 관계를 분석하였다. 임원배상책임보험제도는 경영자들을 소송위험으로부터 보호하기 때문에, 경영자들로 하여금 도덕적 해이를 발생시켜 재무보고에 있어서 이익조정과 같은 기회주의적인 행동을 유발시킬 가능성이 존재한다. 이에 본 연구는 2006년부터 2008년까지 상장기업을 대상으로 임원배상책임보험과 재무보고의 관계를 분석하였다. 구체적으로 임원배상책임보험 가입여부가 이익조정에 영향을 미치는지, 반대로 이익조정을 많이 하는 기업이 소송위험을 완화하기 위해 임원배상책임보험에 가입하는지를 살펴보았다. 연구결과 재량적발생액이 높은 기업일수록 임원배상책임보험제도를 구매하지 않는 것으로 나타났다. 이는 이익조정에 참여한 경영자 또는 기업일수록 임원배상책임보험제도에 가입하지 않는 것을 의미한다. 임원배상책임보험제도 가입 기업의 이익조정행태를 분석한 결과 유의한 음의 결과를 보였는데, 이는 임원배상책임보험가입제도가 이익조정을 유발시키지 않고, 오히려 기회주의적인 재무보고 활동을 제한하는 것으로 해석된다.

노인틀니 국민건강보험의 틀니제작행위 및 비용에 관한 인식 (The cognition of denture fabrication activities and the costs in National Health Insurance for elderly denture)

  • 유진호;남상용;김지환;남관우;이선경
    • 대한치과기공학회지
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    • 제38권4호
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    • pp.327-342
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    • 2016
  • Purpose: The purpose of this study was to investigate the cognition of denture fabrication activities and its cost in National Health Insurance for elderly denture. Methods: A self-administered questionnaire was completed by 41 dental laboratories' owner who was research subjects of HIRA(Health Insurance Review & Assessment Service)'s policy research for elderly denture in 2011. The questionnaire consisted of general characteristics of the subjects, dental technicians' knowledge of national health insurance coverage of elderly denture, job-related changes after national health insurance coverage of elderly denture including validity of denture fabrication activity classification and the cost for each service. Each question was measured by Likert 5 point scale or frequency. The collected data were analyzed by SPSS 16.0. Results: Most of the research subjects had been fabricating national health insurance coverage denture(92.7%), also had ample knowledge of national health insurance coverage denture for elderly. Job-related changes after national health insurance coverage of elderly denture revealed marginal differences in the quality. The validity of fabrication activity classification of resin based complete denture was $3.71{\pm}1.023$ by Likert 5 point scale. Conclusion: The goal of national health insurance for elderly denture is to promote elderly's health and well-being. To fabricate denture is a very important part of the denture treatment. For this reason, denture fabrication activity classification and the cost analysis plan should be duly reflected in the policy of national health insurance for elderly denture.

영국 해상보험법상 담보(warranty)에 관한 연구 (A Study on the Rule of Warranty in the English Law of Marine Insurance)

  • 신건훈
    • 무역상무연구
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    • 제42권
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    • pp.275-305
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    • 2009
  • Marine insurance contracts, which intended to provide indemnity against marine risks upon the payment of price, known as a premium, originated in Northern Italy in the late 12th and early 13th centuries. The law and practice were later introduced into England through the Continent. It is, therefore, quite exact that English and European marine insurance law have common roots. Nevertheless, significant divergences between English and European insurance systems occurred since the late 17th century, mainly due to different approaches adopted by English courts. The rule of warranty in English marine insurance was developed and clarified in the second part of the 18th century by Lord Mansfield, who laid the foundations of the modern English law of marine insurance, and developed different approaches, especially in the field of warranty in marine insurance law. Since the age of Lord Mansfield, English marine insurance law has a unique rule on warranty. This article is, therefore, designed to analyse the overall rule of the rule of warranty in English marine insurance law. The result of analysis are as following. First, warranties are incorporated to serve a very significant function in the law of insurance, that is, confining or determining the scope of the cover agreed by the insurer. From the insurer's point of view, such the function of warranties is crucial, because his liability, agreed on the contract of insurance, largely depend on in, and the warranties, incorporated in the contract play an essential role in assessing the risk. If the warranty is breached, the risk initially agreed is altered and that serves the reason why the insurer is allowed to discharge automatically further liability from the date of breach. Secondly, the term 'warranty' is used to describe a term of the contract in general and insurance contract law, but the breach of which affords different remedies between general contract law and insurance contract law. Thirdly, a express warranty may be in any form of words from which the intention to warrant is to be inferred. An express warranty must be included in, or written upon, the policy, or must be contained in some document incorporated by reference into the policy. It does not matter how this is done. Fourthly, a warranty is a condition precedent to the insurer's liability on the contract, and, therefore, once broken, the insurer automatically ceases to be liable. If the breach pre-dates the attachment of risk, the insurer will never put on risk, whereas if the breach occurs after inception of risk, the insurer remains liable for any losses within the scope of the policy, but has no liability for any subsequent losses. Finally, the requirements on the warranty must be determined in according to the rule of strict construction. As results, it is irrelevant: the reason that a certain warranty is introduced into the contract, whether the warranty is material to the insurer's decision to accept the contract, whether or not the warranty is irrelevant to the risk or a loss, the extent of compliance, that is, whether the requirements on the warranty is complied exactly or substantially, the unreasonableness or hardship of the rule of strict construction, and whether a breach of warranty has been remedied, and the warranty complied with, before loss.

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전자상거래 위험관리 방안에 관한 연구 - 보험제도를 중심으로 - (A Study on the Risk Management in the Electronic Commerce - Focus in Insurance System -)

  • 라공우;민태홍
    • 무역상무연구
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    • 제27권
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    • pp.99-127
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    • 2005
  • This research can be summarized as follows: a. It provides the means how to manage risks in the electronic commerce with a focus on the insurance by which to transfer the risks to the third person. b. Since there are few preceding studies on the insurance of electronic commerce, further studies on the insurance stipulations about coverage and exclusions are needed. c. The risks in the electronic commerce are critical to the businessmen and the insurance can protect them from the perils and activate the electronic commerce. d. Inter-governmental and inter-organizational cooperations are needed to enact the unified international insurance clause. Researches on the electronic insurance should be vitalized for more objective analysis. A positive study needs a close survey on the individual and the business concerned, the insurance company, and the policy authorities, which will make it possible to adjust the coverage and exclusion and assess an optimum insurance rate.

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상복부초음파검사 급여확대에 따른 의료이용의 변화: 이중차이 혼합효과모형 추정방법을 이용하여 (Effect of Coverage Expansion Policy for an Ultrasonography in the Upper Abdomen on Its Utilization: A Difference-in-Difference Mixed-Effects Model Analysis)

  • 손예나;이용재;남정모;김규리;정우진
    • 보건행정학회지
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    • 제30권3호
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    • pp.326-334
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    • 2020
  • Background: Korea has gradually expanded the coverage of medical care services in its national health insurance system. On April 1, 2018, it implemented a policy that expanded the coverage for an ultrasonography in the upper abdomen. In this study, we aimed to investigate the effect of the policy on the utilization of the ultrasonography in the upper abdomen in tertiary care hospitals. Methods: Using the dataset of the Health Insurance Review and Assessment Service, we explored changes in the utilization of the ultrasonography in the upper abdomen in tertiary care hospitals from July 1, 2017 to November 30, 2018 through the difference-in-difference (DID) mixed-effects-model method. Facility factor, equipment factor and personnel factors, type of hospital, the total amount of medical care expenses, and geographic region were considered as control variables. Results: On average, the utilization of the ultrasonography in the upper abdomen increased by 228% after the coverage expansion policy. However, the results of DID mixed-effects-model method analysis showed that the utilization increased by 73%. As for the number of beds, the utilization was higher with a group of 844-930, 931-1,217, and 1,218 or greater compared with a group of 843 or fewer, while the utilization of the number of ultrasonic devices was lower with a group of 45-49 compared with a group of 44 or fewer. The utilization decreased with the number of interns and the number of nurse assistants. Besides, relative to Seoul, the utilization was lower in the other metro-cities and provinces. Conclusion: The coverage expansion policy in the national health insurance system increased service utilization among people. Future research needs to investigate the degree to which such coverage expansion policy reduces the unmet medical care needs among the deprived in Korea.

신(MB) 정부의 보건의료정책과 의미: 민영건강보험의 활성화와 영리병원의 허용 (How-to of MB Government's Health Care Policy: Private Health Insurance and For-Profit Hospitals)

  • 김원식
    • 보건행정학회지
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    • 제18권4호
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    • pp.185-206
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    • 2008
  • The National Health Insurance (NHI) has been the main body of health care system in Korea for the last 30 years since the NHI was founded. However, the inefficient management and strong regulations of the NHI have hindered the development of health care industry. The establishment of the MB government, whose interest lies on economic growth rather than equity, is expected to help the health care services gain a momentum. The essential measures that can step up public health care services overall are the following: the introduction of competition within NHI, the activation of private health care insurance, and the allowance of for-profit hospital. The private-public mix with market mechanism would level up the health care service for the public.

변화에 부응하는 보건의료정책 전환이 필요하다 (Healthcare System Needs to be Reinforced toward the Environmental Changes)

  • 이선희
    • 보건행정학회지
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    • 제32권4호
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    • pp.345-346
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    • 2022
  • 2022 was a time when the global healthcare system was challenged and has grown in response to the coronavirus disease 2019 pandemic. In addition, various issues accumulated in the process of quantitative growth have emerged in the Korean healthcare system. For instance, problems of sustainability in health insurance finances and removing bubbles from excessive medical utilization should be urgently resolved as tasks that occurred in the process of expanding the coverage of the health insurance system. The deficit of applicants for the pediatrician residency program suggests that expanding health insurance coverage alone has limitations in providing essential medical services. There is a need to incentivize doctors who provide essential medical care services. In 2023, we hope that efforts to enhance and internally reinforce the healthcare system will be concentrated.

적정 간호인력 등급별 입원료 추정 모델을 이용한 간호관리료 차등제 정책개선 재정부담 추계 (Financial Projection of the Nursing Fee Differentiation Policy Improvement Proposal in the National Health Insurance: Using a Break-even Analysis Model for the Optimal Nursing Fee)

  • 김성재;김진현
    • 간호행정학회지
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    • 제19권5호
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    • pp.565-577
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    • 2013
  • Purpose: This study was done to propose an improvement in the Nursing Fee Differentiation Policy to alleviate polarization of nursing staffing level among hospitals and to rectify the confusion of legally mandated standards between the Korean Medical Law and National Health Insurance Act. Methods: The policy regulation was reconstructed related to nurse staffing standards and nurse-to-patients ratios. Data on nurse staffing grades were obtained from database of the Health Insurance Review & Assessment Service (HIRA) for the third quarter of 2010 for 44 tertiary hospitals, 274 general hospitals, and 1,262 hospitals. A break-even analysis was used to estimate financial burden of the revised policy improvement proposal. An industrial engineering method was used to calculate Nurse-to-Patients ratios per shift. Results: Twelve tertiary hospitals were downgraded. 74 general hospitals and 102 hospitals were upgraded after application of the regulation. Finances for total hospitalization expenditures changed from -3.55% to +3.14%. Conclusion: The results indicate that the proposed policy would decrease polarization between tertiary hospitals and small hospitals, and would not put a major strain on the finances of the Korean National Health Insurance. Therefore, it is suggested that government stake-holders and many interest groups consider this policy proposal and build a consensus.

기혼여성의 자녀특성과 자살생각의 관련성 (Relationship between the Suicidal Ideation of the Married Women and the Characteristics of Their Children)

  • 김은정;이선미;임승지;정우진
    • 보건행정학회지
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    • 제23권4호
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    • pp.358-368
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    • 2013
  • Background: There are some data to support the theory of a protective effect of parenthood against suicide, as proposed by Durkheim in 1897. We conducted this study to examine the relationship between children characteristics and suicidal ideation among Korean married women. Methods: The data were obtained from the Korean National Health and Nutrition Examination Surveys IV, conducted in 2007-2009, respectively (3,202 married women aged 20-49 years). The children characteristics are the age of the youngest child and the number of children living with subject. Data were analyzed by using logistic regression with SAS 9.2. Results: The risk for suicidal ideation was higher among married women having a young child (aged <7 years). It had strong effect on suicidal ideation in non-employee subjects. The odds ratio for suicidal ideation of women having a youngest child aged 2-3 years compared with reference groups was 1.673 with statistical significance. But the association of suicidal ideation with number of children shows insignificant. Conslusion: The findings suggest a different result with the theory, the protective effect of being a parent of young child on suicide risk for women, first suggested by Durkheim and supported by previous studies and the need for further prospective investigation that lead to policies according children characteristics aimed at improving married women's life.