Considerable attention has been devoted in the accounting literature to identify the factors that cause or drive the costs of overhead activities. This paper extends recent cost driver research to the health care provider. In various case studies, it has been suggested that overhead costs are driven by volume and complexity variables. This paper investigates the significance of these variables in determining hospital overhead costs, how they are structurally related and how the cost impacts of these variables can be estimated in practice. This paper analyzes the determinants of hospital costs using the sample of South Korea hospitals for seven year during the period 1952-1997. The paper focuses on the extent to which hospital overhead costs depend on complexity, efficiency in addition to depending on more conventional volume based measures of hospital activity. The results of regression analysis suggest that volume and complexity factors positively and significantly affect overhead costs in the hospital industry. The results show that the complexity-related cost drivers strongly affected on the overhead costs in tile health care provider industry more than manufacturing industry which is mainly affected by volume-related cost drivers. That means each Industry may have different cost structures. Therefore it Is Important to find their proper cost structures and cost drivers and use them. Futhermore identification of overhead or indirect cost drivers is likely to be particularly useful in heath care. The identification of cost drivers can be of benefit to all health care stakeholders because these facilitates more efficient management of the national resources devoted to health care. While 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. It is an open question whether even a well-designed ABC system will provide suitable proxies for marginal costs for decision making purposes.
The purpose of this paper is to analyze how social supports, such as family, teachers, and friends, affect the school adjustment of children who were abused by their parents, and suggest the interventional solutions in order to improve the social support system and school adjustment. 692 children, aged 4 to 6 in primary schools in Busan, were chosen for the survey and all of them are currently under children's service. Among the respondents, 485 children (70.1%) have experienced abuse, and neglect was the most frequent abuse experienced among them. Neglected children were influenced by teachers, families and friends' support in terms of social support for school adjustments. However, the emotionally abused children were influenced by families, teachers and friends in terms of social support for school adjustments. In addition, children who experienced physical abuse have been influenced by families and teachers'support. Support from friends has no meaning for them. As a result, this paper suggests that an effective interventional solution will be necessary for the school adjustment of abused children. The effective interventional solutions are firstly that neglected children require a high level of attention from their teachers and teachers should encourage parents with parental education and counseling to be helpful for their children. Secondly, emotionally abused children require strong family support through parents'education for child development and caring support programs. Finally, physically abused children need caring programs which develop supportive relationship skills both with parents and teachers for their adjustment in school.
Background: The current lack of the number of nurses and high nurse turnover rate leads to major problems for the health-care system in terms of cost, patient care ability, and quality of care. Theoretically, burnout may help link emotional labor with turnover intention. The purpose of this study was to investigate the mediating effect of burnout in the association between emotional labor and turnover intention in Korean clinical nurses. Methods: Using data collected from a sample of 606 nurses from six Korean hospitals, we conducted a multiple regression analysis to determine the relationships among clinical nurses' emotional labor, burnout, and turnover intention, looking at burnout as a mediator. Results: The results fully and partially support the mediating role of burnout in the relationship between the subfactors of emotional labor and turnover intention. In particular, burnout partially mediated the relationship between emotional disharmony and hurt, organizational surveillance and monitoring, and lack of a supportive and protective system in the organization. In addition, we found that burnout has a significant full mediation effect on the relationship between overload and conflicts in customer service and turnover intention. Although the mediating effect of burnout was significantly associated with the demands and regulation of emotions, no significant effects on turnover intention were found. Conclusion: To reduce nurses' turnover, we recommend developing strategies that target both burnout and emotional labor, given that burnout fully and partially mediated the effects of emotional labor on turnover intention, and emotional labor was directly associated with turnover intention.
Purpose: The purpose of this study was to evaluate the achievements of the project, and also to find out its strengths and weaknesses. Method: This evaluative study employed system theory and analytic techniques by using criteria which were relevance, appropriateness, adequacy, progress, effectiveness and satisfaction for input, process, output, and outcome of program. Study subjects were participants in the home health care program implemented in G public health center in Inchon metropolitan city in 2003. Results: Input factors including recruitment personnel, and support organization development were not adequately met for the program. However. the goal and objectives of the project were really appropriate for the community needs as well as government's policy. For the Process evaluation, home health care record form and computer data base had not progressed as scheduled, but overall program activities were finished on time. However, cooperation between organizations in the health center during service activity were not supportive. Managerial ability of program charged personnel about coordination and integration of team members was not affirmative. Output and outcome evaluation showed that people improved self care ability were 221 (17.5%). and 71 (5.62%) of subjects were moved into category of possible self-care. Client's satisfaction for this project showed a high degree. Conclusions: Based on the above results support organization and staff personnel for this program should be developed. Also, a community network of resources should be established and case management services should be focused continuously in community based home health care.
In recent study, we are referencing the necessity by examining the environment for housing policies for elderly Koreans. In reality, Japan, who is ahead of our country, has already experienced and is currently in progress for the aging society. They have developed a profound housing policy under all circumstances with the change of aging society. There forth, we are in progress of examining the series of helpful characteristics being presented by Japan, and how they have expanded and improved their housing support services. Our country must clearly ensure a resolution for investigating a new direction in housing policy and housing support services by learning through the development process of Japan's housing support services for the aging society. For instance, Japan have provided housing policy in both housing and welfare for senior citizens. Recently, the reason they are well adjusted for housing and welfare linked with special care and supportive living services and being skillfully focused on the maintenance policy is because they have great implications on how to successively organize housing policies for the aged society. Recent studies show preferred living arrangement and housing policy of the elderly for stabilization in the aging society. First, must be aware of the leading factors for housing in later life, organize dwelling patterns for diverse characteristics and give consideration for future life plans. Second, must continuously maintain an accessible environment in all community levels without changing the required services in their livelihood by adjusting to diverse changes for the aged. In addition, must organize flexibility in choice following these housing-support services for the elderly's desire and self reliance which raises profound questions on cultural policy.
The purpose of this study was to investigate the convergence factors affecting disease management efforts of the middle-aged population who have comorbidities of all three metabolic diseases: type 2 diabetes, hypertension, and dyslipidemia. This study used raw data from the 2015 community health survey(CHS). A multiple hierarchical regression analysis was performed that the included variables explained 20.1% of the variance in weight-loss efforts, 6.8% of exercise efforts and 5.3% diet efforts respectively. This study revealed associations among gender, socioeconomic status, and behavioral habits of smoking and drinking with disease-management efforts. It is important to design a health service or supportive intervention with consideration of multiple factors for patients with multiple metabolic disease.
Objectives: The purpose of this study was to investigate the effects of emotional labor, organizational climate, and job involvement on turnover intention in Korean dental hygienists. Methods: A total of 806 dental hygienists were enrolled in this study. A self-administered questionnaire was used to evaluate the demographic and occupational characteristics, emotional labor, organizational climate, job involvement, and turnover intention of the subjects. A hierarchical multiple regression analysis was performed. All statistical analyses were performed using the Statistical Package for the Social Sciences for Windows (version 23.0) and p-values < 0.05 were considered significant. Results: Highly chronic exposure to emotional labor were more likely to increase the risk of turnover intention among dental hygienists, especially in the sub-scales of "over-load and conflict in customer service" (OR: 1.64; CI: 1.01-2.64), "organizational surveillance and monitoring" (OR: 1.76; 95% CI: 1.21-2.57), and "lack of a supportive and protective system in the organization" (OR: 1.76; 95% CI: 1.36-2.46). Job involvement (OR: 0.91; 95% CI: 0.86-0.96) and organizational climate (OR: 0.82; 95% CI: 0.75-0.90) were negatively associated with turnover intention among dental hygienists. Conclusions: Exposure to chronic and excessive emotional labor might be a contributing factor for turnover intention, and job involvement and a positive organizational climate contribute to protecting the negative impacts of emotional labor on turnover intention in dental hygienists.
Purpose: This study analyzed the retention factors of Korean community health practitioners who sustained over 20 years based on a multi-dimensional framework. This study suggests global implications for nurses working in rural or remote areas, even during a worldwide pandemic. Methods: The participants were 16 Korean community health practitioners who worked in rural or remote locations for over 20 years. This study identified nurses' key retention factors contributing to long service in rural and remote areas. This is a qualitative study based on the narrative method and analysis was conducted using grounded theory. A semi-structured questionnaire was conducted based on the following: the life flow of the participants' first experience, episodes during the work experience, and reflections on the past 20 years. Results: First, personal 'financial needs' and 'callings' were motivation-related causal conditions. The adaptation of environment-work-community was the contextual condition leading to intervening conditions, building coping strategies by encountering a lifetime crisis. The consequences of 'transition' and 'maturation' naturally occurred with chronological changes. The unique factors were related to the 'external changes' in the Korean primary health system, which improved the participants' social status and welfare. Conclusion: Considering multi-dimensional retention factors was critical, including chronological (i.e., historical changes) and external factors (i.e., healthcare systems), to be supportive synchronously for rural nurses. Without this, the individuals working in the rural areas could be victimized by insecurity and self-commitment. Furthermore, considering the global pandemic, the retention of nurses is crucial to prevent the severity of isolation in rural and remote areas.
Journal of the Korean Institute of Rural Architecture
/
v.25
no.3
/
pp.27-35
/
2023
This study aims to provide implications for Korea's efficient application policies for closed schools by identifying the current status of how closed schools are revitalized in Japan and their supportive measures. In Japan, a total of 2,215 schools have closed from 1992 to 2001, and 8,580 schools from 2002 to 2020, with 10,709 closures occurring from 1992 to 2020. The average number is about 369 per year. In terms of the overall trend, the number of closed schools have been put into use and the numbers have increased from 70% in 2013 to 74% in 2020. To summarize the characteristics of the use, first, there is a complex phenomenon in which the use of closed schools are becoming more diverse. Second, closed schools are most often revitalized as educational facilities for residents, followed by social sports facilities, social education facilities and cultural facilities. Third, the use of closed schools in the industries are increasing as they are used as "corporal facilities and start-up support facilities". In order to promote the use of closed schools, the Ministry of Education, Culture, Sports, Science and Technology in Japan promoted the simplification and elasticity of property disposal procedures in 2008. Since 2010, the disclosure of information on closed facilities and matching service between providers and users have been unified through the "Let's Connect to the Future ~ Closed School for All" project. The Cabinet Office including the four offices, and five central governments are advocating the use of closed schools by promoting subsidy support projects.
Purpose: The number of households vulnerable to isolation increases rapidly as social ties decrease, raising concerns about the associated increase in lonely deaths. This study aimed to identify issues related to lonely deaths by analyzing South Korean news articles; and to provide evidence for their use in preventing and managing lonely deaths via community nursing. Methods: This exploratory study analyzed the structure and trends of meaning of lonely deaths by identifying the association between keywords in news articles and lonely deaths. In this study, we searched for all news articles on lonely deaths, covering the period from January 1, 2010, to May 31, 2023. Data preprocessing and purification were conducted, followed by top-keyword extraction, keyword network analysis and topic modeling. The retrieved articles were analyzed using R and Python software. Results: Four main topics were identified: "discovering and responding to lonely death cases", "lonely deaths ending in lonely funerals", "supportive policies to prevent lonely deaths among of older adults", and "local government activities to prevent lonely deaths and support vulnerable populations." Conclusion: Based on these findings, it can be concluded that lonely death is a complex social phenomenon that can be prevented if society shows concern and care. Education related to lonely deaths should be included in nursing curricula for concrete action plans and professional development.
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