• 제목/요약/키워드: self-payment

검색결과 115건 처리시간 0.03초

자동차 보험사고 지연신고 개선방안연구 -사업용화물자동차를 중심으로- (Improvement of the delay declaration of the traffic insurance accident -focus on a business truck-)

  • 이석현;정재정;이종은;권영진;강경식
    • 대한안전경영과학회:학술대회논문집
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    • 대한안전경영과학회 2013년 춘계학술대회
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    • pp.557-564
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    • 2013
  • This study investigates the delay declaration of the traffic insurance accident which is focused on a business truck causing the traffic insurance accident. The type of the delay declaration is classified as 15 types and it differs in level of payment of insurance money. It is most important that the support policy of government and the self-help of related business to reduce the delay declaration and pursue progressive solution. Moreover, it is essential not only introducing the strict regulation system but also adapting the various victim protection system.

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가산세율(加算稅率) 인상(引上)에 대한 납세의식(納稅意識)의 영향(影響)에 관한 연구(硏究) (A Study of Tax Payment Consciousness Influence for Increase of Additional Tax Rate)

  • 두창호
    • 산업융합연구
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    • 제8권1호
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    • pp.49-64
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    • 2010
  • Penalty tax of basic law that has been revised in December 30, 2006 has been amended to tax 40 percent on no report and under-reporting in unjustifiable way. This revision is a punitive regulation that reflects the national tax service's will to not sit back and watch taxpayers' intentional tax evasion by imposing a heavier tax burden, and it raised penalty tax rate that has been applied leniently compared to foreign countries. Therefore, this study examines how changes in penalty tax rate affected faithful tax report and in what level the punitive penalty tax rate should be legislated so that the effect of the penalty tax rate can be maximized by performing empirical analysis on the effect on income tax rate reporting standard of self-employed businesses before and after the time the penalty tax rate increased dramatically from 33.3% to 300% based on the items.

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Integration of Technology Acceptance Model (TAM), Marketing Relationships, and Sharia Compliance in Indonesia's Islamic e-banking

  • USMAN, Hardius;PROJO, Nucke Widowati Kusumo
    • Asian Journal of Business Environment
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    • 제12권4호
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    • pp.25-34
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    • 2022
  • Purpose This research develops the expanded Technology Acceptance Model (TAM) to investigate the relationship between perceived usefulness and perceived ease of use with satisfaction and loyalty by considering the role of sharia compliance, commitment, and trust. Research design, data and methodology: A data source is 300 respondents from a self-administered survey. The target population is Muslims who are customers of Islamic banks, with age at least 18 years, and used e-banking to make payment transactions. The analysis methods are MANOVA and Multiple Linear Regression. Results: The results suggest that intention to use and actual behavior variables are replaced with satisfaction and loyalty. Commitment is not recommended, while trust is an explanatory variable that can be used as an external variable. Conclusions: It is important to increase satisfaction and commitment also concentrate to various aspects of sharia compliance to increase customer's loyalty to use e-banking. The fulfillment of sharia compliance by Islamic banks will increase the Islamic bank customers loyalty.

노동보상이 금융공기업 종사자의 조직유효성에 미치는 영향 -자아효능감의 조절효과 검증- (Effect of Finance Public Enterprise Employees' Work rewards on Organizational Effectiveness -Investigation of Moderating Role of Self-efficacy-)

  • 강명석;전인오
    • 한국콘텐츠학회논문지
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    • 제13권10호
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    • pp.495-510
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    • 2013
  • 본 연구는 금융공기업 종사자들을 대상으로 노동보상이 조직유효성에 미치는 영향관계와 자아효능감의 조절효과를 분석하기 위한 연구로서 노동보상을 과업보상, 조직보상, 사회적 보상으로 구분하였으며, 조직유효성은 대표적인 측정지표인 조직몰입과 직무만족을 고려하였다. 분석결과, 첫째, 과업보상의 직무다양성, 직무도전성, 조직보상의 보수, 사회적보상의 상사의 지원은 조직몰입에 유의미한 영향을, 둘째, 과업보상의 직무다양성, 직무도전성, 직무자율성, 사회적보상의 상사의 지원은 직무만족에 유의한 영향을 미쳤다. 셋째, 각 노동보상 요인들과 조직유효성 간에 자아효능감의 조절효과 검정결과, 조직몰입에는 조절효과가 있었으나, 직무만족의 경우 조직보상의 직업안정성에만 유의한 영향을 보였다. 연구결과를 근거로 이론적 및 실천적 시사점을 논의하고 향후 연구를 위한 제언을 제시하였다.

의료보험 성인병 건강검진율의 결정요인 (Factors Affecting the Participation Rate in the Health Screening Program of Medical Insurance)

  • 윤성태;지선하;서일;오희철;김한중
    • Journal of Preventive Medicine and Public Health
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    • 제33권2호
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    • pp.150-156
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    • 2000
  • Objective : To analyze the factors affecting the participation rate in the health screening program of medical insurance. Method : We investigated the factors associated with the participation rate in the health screening program in Korea. Data were collected at the aggregate level from 145 employee health insurance societies and 227 self-employed health insurance societies from 1995 to 1997 Data were also collected at the individual level from four health insurance societies. This study hypothesized that the participation rate of the health screening program was related to 1) the characteristics of its members and the size of the health insurance society; 2) the specifications of the health screening program; 3) the venue of the health screening institution and the interests of individuals in the health screening program; and 4) the activities of the health insurance society. We used bivariate and multiple regression models to examine the factors on the participation rate of the health screening program. Results : First, in the case of dependents of on employee health insurance society, the ratio of dependents 40 years old and over, the average monthly contribution per household, the interest and satisfaction level of individuals in health screening, and the level of refunds for over-payment were all associated with the participation rate in the health screening program, accounting for 54.4% of the participation rate. Second, in case of those insured by the self-employed health insurance society, the interest and satisfaction level of individuals in health screening, the level of refunds for over-payment, and the performance level of on-the-spot health screening were statistically significant, accounting for 40.1% of the participation rate. Conclusion : The factors concerning the participation rate in the health screening program of medical insurance, in both a health insurance society and for individuals, were closely related to the age and gender of individuals and household contributions.

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의료인의 자가 투약 관련 약사법 쟁점 (Pharmaceutical Affairs Act Issues Related to Self-administration of Medicines by Medical Personnel)

  • 박성민
    • 의료법학
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    • 제24권3호
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    • pp.3-26
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    • 2023
  • 의료인이 환자에게 직접 조제한다는 이유로 의약품공급자로부터 의약품을 취득하여 보관하고 있다가 스스로에게 투약한 경우의 약사법상 쟁점을 검토하였다. 의료인이 자가 투약 행위를 한 경우 의약품공급자나 의료인이 약사법에 따라 형사처벌될 수 있다. 그 가벌성은 약사법에서 규정한 의약품 유통 질서 훼손에 있다. 첫째, 의약품공급자가 의료인에게 의약품을 판매하는 것은 약사법 제47조 제1항 제1호 나목 위반죄의 구성요건에 해당한다. 다만, 약사법상 허용되는 직접 조제를 위해 판매한 경우 형법상 정당행위에 해당하여 위법성이 조각된다. 그러나 의약품공급자가 의료인의 자가 투약 목적을 알면서도 의약품을 판매한다면 위법성이 조각되지 않아서 형사처벌될 수 있다. 둘째, 의료인이 약사법상 직접 조제를 위하여 의약품을 취득한다고 명시적, 묵시적으로 의약품공급자를 기망하고 의약품을 취득하여 자가 투약한 경우, 기망에 의한 의약품 교부로 의료인에게 형법상 사기죄가 성립할 수 있다. 셋째, 의료인의 자가 투약 시 약사법상 조제 행위가 수반되므로 약사법 제23조 제1항 위반죄의 구성요건에 해당한다. 이때 위법성이 조각되지 않는다. 왜냐하면 의료인의 자가 투약 행위는 약사법에서 의료인에게 부여한 특별한 지위를 남용한 것으로 의약품 유통 질서를 해치고 의약분업의 취지를 훼손하는 것이어서 형법상 정당행위로 볼 수 없기 때문이다.

딸의 자궁경부암 예방 관련 HPV 백신접종에 대한 어머니 수용도와 영향요인 (Factors Influencing Mothers' Acceptance of Human Papillomavirus Vaccination to Prevent Cervical Cancer in their Daughters)

  • 김혜원
    • 여성건강간호학회지
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    • 제17권2호
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    • pp.137-147
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    • 2011
  • Purpose: This study was done to examine mothers' acceptance and its influencing factors in daughters' human papillomavirus (HPV) vaccination to prevent cervical cancer. Methods: From July 20 to August 31, 2010, 220 mothers of unmarried daughters responded to self-administered questionnaires about their acceptance of HPV vaccination for their daughters and the optimal age for HPV vaccination. Descriptive statistics, univariate logistic and multiple logistic regression were used for data analysis with SPSS/WIN 12.0. Results: Mothers indicating their willingness to pay for their daughters to receive HPV vaccination accounted for 61.8%, and willingness with health insurance coverage, 84.5%. Mean optimal age for HPV vaccination was $19.78{\pm}3.96$) years. With self-payment the factor influencing mothers willingness was necessity of HPV vaccination (OR= 30.45, 95% CI=10.33~89.15). With health insurance coverage, income (OR=3.02, 95% CI: 1.19~7.62), necessity of HPV vaccination (OR=15.05, 95% CI=4.15~54.64), concern about HPV vaccine safety (OR=2.99, 95% CI=1.15~7.76), and experience of Pap test (OR=3.16, 95% CI=1.24~8.05) were factors influencing mothers willingness. Other influencing factors were optimal age for HPV vaccination, knowing about HPV (OR=7.66, 95% CI=2.19~26.82), and age of youngest daughter (OR=3.95, 95% CI=1.34~11.68). Conclusion: Financial support is anticipated for low income families in a primary approach to increase HPV vaccination. And focusing on earlier age and concerns about vaccination are necessary to gain mothers' acceptance.

우리나라 식문화의 변천과 향후 대책 (Historical Changes and Future Counterplan of Food Culture in Korea)

  • 최진호
    • 한국작물학회:학술대회논문집
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    • 한국작물학회 1999년도 추계 학술대회지
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    • pp.25-79
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    • 1999
  • To evaluate the historical changes and future counterplan of food culture in Korea . the following were surveyed : the scale of foodseivice industry. the consumer attitude on functional health food. the fancy and using frequency of fastfood in the growing generation, the actual state on use of imported food. consumer opinions in selecting factor of functional and organic foods. the actual state and consumer attitude on the imported foods, long-term prospect of food service industry in futures. the production of food rubbishes and their reusing rates. the production scales and toxicity problems of agricultural medicines including the postharvest agricultural medicine. the consumer anxiety such as potential environmental and human health risks associated with GMOs (genetically modified organisms) and the import state of GMOs, long-term prospect of population increase in world, and aged population of over 65 years and their social index in Korea, self-supporting rate and national security of food in Korea. the prospect for demand and supply of grains in Korea and world. decrease of the farming population and the decrease problem of agricultural productivity. the problem on the introduction of direct payment system for a farmhouse, and other social problem etc. In cases of 1996, self-supporting rate of food in Korea was the lowest as $26.4{\%}$ in the world but those countries such as USA, UK France, Canada and Denmark were $134.0{\%}\;122.0{\%}$. $190.0{\%}$. $179.0{\%}\;and\;134.0{\%}$, respectively. in 1997 Therefore. our food security appeared as a very serious problem in a viewpoint of the national security That's why this very important Symposium will be held by agriculture-related three Societies to see the last year of 1999 out and the new millennium in.

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국민기초생활보장제도 개선에 대한 사회복지전담공무원의 인식 연구 (A study of social welfare officials' recognition about improving 'National Basic Livelihood Security Program')

  • 전희정;임란;박정인
    • 사회복지연구
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    • 제43권1호
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    • pp.229-247
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    • 2012
  • 본 연구는 전국 345명의 사회복지전담공무원의 제도에 대한 인식 및 평가를 중심으로, 국민기초생활보장제도의 개선방안에 대한 평가와 이에 영향을 미치는 요인을 분석하였다. 분석결과, 사회복지전담공무원의 제도 및 수급자에 대한 인식 및 평가 수준에 따라서 각 개선방안에 대한 평가에 차이가 나타났다. 특히, 사회복지전담공무원의 재직년수, 업무량 수준에 따라, 그리고 국민기초생활보장 급여수준, 수급자의 탈빈곤 가능성, 자활근로사업의 성과에 대한 사회복지전담공무원의 제도 인식에 따라 개선방안 중 근로능력자 제한규정에 대한 평가가 다르게 나타났다. 이러한 분석결과를 바탕으로 제도 시행 10주년을 맞이한 국민기초생활보장제도의 주요과제와 개선방안을 탐색하였다.

인터넷 서점에서 소비자의 지각된 위험 및 이용의도에 영향을 미치는 요인에 관한 실증 연구 (An Empirical Study on the Factors Influencing Perceived Risks and Intention to Use Online Bookstores)

  • 양성병
    • 한국IT서비스학회지
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    • 제12권4호
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    • pp.267-287
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    • 2013
  • As the online bookstore market has been saturated and the level of competition has become more intense, maintaining competitive advantage by mitigating consumers' perceived risks can be considered as one of good alternative strategies a company should use. Although studies that identify the types of consumers' perceived risks in the context of online bookstores as well as validate the relationships between perceived risk and its antecedent/consequent factors in an integrated manner are strongly required, there has been less attention paid to these matters. Therefore, based on previous literature, we identify five types of perceived risks (financial, performance, online payment, delivery, and seller's response risk) and validate the impacts of online bookstore specific characteristics and user specific characteristics on perceived risk. In addition, we also verify causal relationship between perceived risk and intention to use online bookstores. The results of PLS test using 108 samples collected from undergraduate and graduate students confirm that perceived risk has a negative impact on intention to use and four antecedents (reputation, service quality, self-efficacy, and user experience) are significantly related to perceived risk.