No abstract available.
Taxes*

No abstract available.
Jurisprudence* ; Taxes*

PURPOSE: There is a growing concern for the cost management of medical institutions. The purpose of this study was to estimate Activity-Based Costing (ABC) for dental implant cost. ABC refers to allocating resources or cost based on the activities of services. MATERIALS AND METHODS: A dental institution located in the metropolitan area was selected in this study. The tax accounting data of the institution were utilized to confirm total cost, and the institution was asked to make out clinical activities to figure out what activities were carried out. The direct cost and indirect cost for dental implant were separately estimated, and cost driver was analyzed to estimate the indirect cost accurately. RESULTS: The rates of the direct and indirect cost respectively stood at 35.8 and 49.5 percent. The cost for a dental implant was found to be approximately 1,579 won, and the cost of prosthetic surgery and treatment that included implant surgery accounted for the largest portion of the cost, which was 470 thousand won (30%). And the weight of training and education on dentistry was relatively higher than that of the other kinds of treatment. CONCLUSION: In order to ensure accurate and scientific costing for dental implant, not only direct medical procedure but every pre- and post-procedure activity should fully be taken into account. Pre-activities, post-activities, education and training are included in the indirect cost, but all these activities are mandatory and associated with the quality of treatment and the satisfaction level of patients.
Dental Implants* ; Dentistry ; Humans ; Taxes

Since the implementation of the national medical insurance service in 1979, it has become necessary to reconsider medical services from the geographical point of view. As more medical professionals have been concentrated in the metropolitan and urban areas, publicly hired medical practitioners have been appointed to less populated regions (e.g., farms and fisheries) and public medical service has been reinforced. During the past 10 years, the government and the ruling parties have been dragged around by strikes and collective actions of medical organizations, who have been rather dissatisfied with the new policy, namely, the separation of dispensary from medical practice. In an attempt to hold such efforts into check, the government, who has lost its "pride as a leftist," saw the needs to implement the public medical service. Consequently, new regulations were focused on the expansion of both the quantity and shares in the medical service market of the public medical service, which can be directly controlled. The government has either misunderstood the needs for urban public medical service or diverted its underlying principles. Despite some studies that reported the financial loss of urban public medical service as unavoidable, the government established seven exemplary public medical services in November 2005. The inefficiencies of such medical service were first brought to the public attention by the municipal congress of Cheonan City. Moreover, there have been some cases of distorted medical practices in the Seoul area, caused by efforts to record amplified hours of services. Owing to the financial loss and lack of effectiveness of the public medical service, such wrongful actions have been well expected. The government should first institute the underlying concepts of public medical service. The current inefficient public medical service should be scrapped, if the purpose of such service is a "public service," per se. If the public medical service only fills blanks left out by private medical service, the current public institutions have to carry out their responsibilities. The needs for current public medical service should be addressed if the quality and details of such service is to remain inferior to private medical service and keeps wasting tax.
Insurance ; Social Control, Formal ; Strikes, Employee ; Taxes

Angiodysplsia of the small bowel is uncommon, but provably remains frequently undiagnosed. In the small intestine, angiodysplasia presents a taxing surgical problem and is uauslly diagnosed for unexplained gastrointestinal bleeding. For the surgeon, the main technical problem is that even when identified by frequently impalpable, and invisible to the naked eye unless they are actively bleeding at the time of surgery. Ensocopy is often unfruitful because the majority of lesions are submucosal and rarely exceed a few milimeters in diameter. We described a simple intraoperative endoscopic transillumination technique used successfully to identify an angiodysplasia in the jejunum prior to the small bowel resection. This report summarized our experience and review of literature.
Angiodysplasia* ; Hemorrhage ; Intestine, Small ; Jejunum* ; Taxes ; Transillumination*

Angiodysplasia of small bowel is uncommon and frequently undiagnosed and presents a taxing surgical problem. It is usually diagnosed for unexplained gastrointestinal bleeding. For the surgeon, the main technical problem is that the lesion is impalpable, and invisible to the naked eye, so it usually cannot be identified unless bleeds actively at the time of surgery. Arteriography gives a little information about wax and wane pattern of bleeding in the lesion. Endoscopy is often unfruitful because the majority of lesions are submucosal and rarely exceed a few millimeters in diameter. Transillumination of the intestinal wall from inside of the lumen to the outside in a dark room can define the precise vascular anatomy of the wall. The delicate lesion of the angiodysplasia can be identified by this transillumination method. We described a simple intraoperstive endoscopic translllumination technique used successfully to identify an angiodysplasia in the small bovwel prior to the bowel resecion. This report summarized our experience and review of literature.
Angiodysplasia* ; Angiography ; Endoscopy ; Hemorrhage ; Taxes ; Transillumination*

OBJECTIVES: The aim of this study was to characterize the community health indicators affecting standardized mortality rate of cerebrovascular diseases(CVD) and to identify the relationship between CVD mortality and community health indicators in Gangwon-do. METHODS: The community health indicators included material deprivation index, medical resource, rates of road pavement and local tax. CVD mortality and the material deprivation index were calculated in the registered death data and the 2000 census which were obtained from the Korean National Statistics Office. The community health indicators were measured using 2001 statistical year book of Ganwon-do. Data were analyzed by using Excel 2003, SAS 9.1. CVD mortality and material deprivation index were visualized by Arcview 9.1. RESULTS: CVD mortality varied by region and sex in Gangwon-do. The highest CVD mortality in male and female were noted at Goseong-gun, the lowest CVD mortality in male was at Yangyang-gun as it of female at Pyeongchang-gun. In Taebaek city where material deprivation index was also the highest; in Pyeongchang-gun was the lowest. Also the higher material deprivation index in some regions was the higher CVD mortality was. CVD mortality was not related with community health indicators. CONCLUSIONS: The results showed the regional difference of mortality of CVD among counties and cities in Gangwon-do. It is recommended that other community health indicators besides material deprivation index, road pavement rate, medical resources and local tax affecting CVD mortality need to be considered to improve the preventive strategies.
Censuses ; Female ; Humans ; Male ; Phenothiazines ; Taxes

OBJECTIVES: To understand the current status of the opening, closing and relocation of primary medical institutes in Korea and identify the underlying decision factors. METHODS: Sources of analyzed data included the medical institutional master file at the National Health Insurance Corporation (1998, 2000) and Regional Statistic Annual Bulletins. To investigate changes including the opening, closing and relocation, a total of primary medicalinstitutions (16,757 in 1998, 19,267 in 2000) were analysed. RESULTS: Between 1998 and 2000, there was a 15.0% (2,510) increase in the number of primary medical institutions and the rate of increase in the rural area was higher than the urban area, and higher for specialty clinics than primary practice. However, these findings did not suggestany improvement in the maldistribution of primary medical institutions. During the time period studied, newly opened and closed primary medical institutions numbered 4,085 and 1,573, respectively. Additionally, institutions thatrelocated numbered 2,729, or 16.3%of all primary medical institutions in operation in 1998. These openings and closings were more frequent among young doctors. As a result of our analysis on the underlying regional factors forrelocation, the factors that were statistically significant were local per capita tax burden and the number of schools per ten thousand persons. In the case of institutional factors, movements were significantly associated with gender and the location of primary medical institutions. CONCLUSIONS: In order to establish effective long-term intervention for primary medical institutions, further study and monitoring of primary medical institutions and the dentification of factors influencing opening location and relocation is necessary.
Academies and Institutes ; Humans ; Korea* ; National Health Programs ; Taxes

Catastrophic health expenditure refers to spending more than a certain level of household's income on healthcare expenditure. The aim of this study was to investigate the proportion of households that experienced catastrophic health expenditure between 2006 and 2017 with the National Survey of Tax and Benefit (NaSTaB) and between 2011 to 2016 using Households Income and Expenditure Survey (HIES) data. The results of the NaSTaB showed 2.16% of households experienced the catastrophic health expenditure in 2017. In trend analysis, the NaSTaB revealed a statistically significant decreasing trend (annual percentage change [APC]=−2.01, p<0.001) in the proportion of households with the catastrophic health expenditure. On the other hand, the results of the HIES showed 2.92% of households experienced the catastrophic health expenditure in 2016. Also, there was a slightly increasing trend (APC=1.43, p<0.001). In subgroup analysis, groups with lower income levels were likely to experience catastrophic health expenditure. In conclusion, further public support system is needed to lower experience these healthcare expenditures and monitor the low income group.
Delivery of Health Care ; Family Characteristics ; Hand ; Health Expenditures ; Korea ; Taxes

Catastrophic health expenditure refers to when a household spends more than 40 percent of disposable income for out-of-pocketexpenses for healthcare. This study investigates the percentage of South Korean household which experienced the catastrophic health expenditure between 2006 and 2016 with the National Survey of Tax and Benefit and the Household Income and Expenditure Survey data. Percentage of households with the catastrophic health expenditure and tread tests were conducted with weight variable. The results of the National Survey of Tax and Benefit and the Household Income and Expenditure Survey showed 2.17% and 2.92% of households experienced the catastrophic health expenditure in 2016. In trend analysis, the National Survey of Tax and Benefit showed a statistically significant decreasing trend in the proportion of households with the catastrophic health expenditure (annual percentage change [APC]=−4.03, p < 0.0001). However, the Household Income and Expenditure Survey revealed a statistically significant increasing trend (APC=1.43, p < 0.0001). In conclusion, this study suggests that optimal healthcare alternatives are needed for the catastrophic health expenditure and monitoring low-income households.
Delivery of Health Care ; Family Characteristics ; Health Expenditures ; Korea ; Taxes