This document provides a description of country-level laws that regulate electronic cigarettes and heated tobacco products. The mechanisms used to regulate e-cigarettes were classified as either new/amended laws or existing laws. The policy domains identified include restrictions or prohibitions related to the product (sale, manufacturing, importation, distribution, use, product design including e-liquid ingredients, advertising/ promotion/ sponsorship, and trademarks) and regulatory requirements (taxation, health warning labels, and child-safety standards). A range of regulatory approaches are currently being applied to e-cigarettes globally; however, many countries still regulate e-cigarettes using legislation not tailored specifically for e-cigarettes. Only a handful of countries levy a tax on e-cigarettes. Evidence on the harmful effects and benefits of e-cigarettes usage has not been clearly established yet. The regulatory treatment of heated tobacco products varies from country to country, with some classifying e-cigarettes and cigarettes under the same legislation, other countries treating e-cigarettes more favorably, and some jurisdictions banning them altogether. As the evidence base grows, we expect additional activity in the regulatory arena.
Electronic Cigarettes ; Hand ; Hot Temperature ; Jurisprudence ; Nicotine ; Taxes ; Tobacco Products ; Tobacco

Education ; Family Characteristics ; Humans ; Korea ; Nutrition Surveys ; Smoke ; Smoking Cessation ; Smoking ; Taxes ; Tobacco Products

PURPOSE: This study was performed to analyze financial ratios and nursing productivity and to interpret comparisons of financial standard ratios. METHODS: The financial statements of 21 tertiary general hospitals were collected from the webpage of the National Tax Service in Korea. General characteristics of the hospitals were acquired from their webpages. RESULTS: The results obtained were compared with the financial standard ratios of Korean hospitals. The majority of hospitals showed poor liquidity, performance, turnover, and growth. Nursing productivity was measured by calculating annual value added per nurse (￦ 39,746,938) and annual gross revenues per nurses (￦ 65,803,550). CONCLUSION: Interestingly, although the financial ratios were generally poor, nursing productivities were very good. Nurse managers can suggest increasing nursing staff levels based on high nursing productivity despite poor financial conditions.
Efficiency ; Financial Statements ; Hospitals, General ; Humans ; Korea ; Nurse Administrators ; Nursing Staff ; Nursing ; 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

The term new tobacco products (NTPs) refers to the new alternatives to conventional cigarettes. There are several kinds of NTPs in South Korea. The present study discusses the most widely used NTPs namely electronic cigarette (ECs) and heated tobacco products (HTPs). The aims of this study are to evaluate the risk related to the use of ECs and HTPs, introduce policy examples across different countries of management of this issue, and finally, present some policy implications of the problem and our response strategies. Since the advent of ECs, there has been a lot of debate about its risk. Some studies have reported that ECs are less harmful than conventional cigarettes and that they are effective in aiding smoking cessation. Nevertheless, the efficacy of ECs in smoking cessation and its potential health risks are still unclear. However, the obvious fact is that it is not harmless. Regulations on ECs differ from country to country. In many countries, they are strictly regulated as tobacco or toxic substances; however, in the United Kingdom, the use of ECs are included as part of their smoking cessation policy, and in Japan, they are treated as a form of medication. On the other hand, HTPs are the most recently introduced NTPs and they have attained sensational popularity because of the wrongly held belief that they are less harmful to health. So, what about our policy response to these two tobacco products? The research on ECs requires more systematic statistical monitoring, such as monitoring the ratio of dual-users. Further, the new EC smokers should be identified taking into account that the arguments for the use of ECs often emphasize smoking cessation or less risks to health, the government should further strengthen its policy to prevent those claims. The HTPs market experienced a very sharp growth and continues to grow because the government policy is too passive. Taking this as a lesson, it is necessary to approach NTPs, such as HTPs, proactively and increase their contribution to the National Health Promotion Fund by imposing greater taxes on them. Finally, considering the likelihood of NTPs being promoted as a less harmful tobacco product, it is essential to strictly regulate tobacco companies' publicity from the very beginning to ensure that potential consumer s are not mislead.
Electronic Cigarettes ; Financial Management ; Great Britain ; Hand ; Health Promotion ; Hot Temperature ; Japan ; Korea ; Smoking Cessation ; Social Control, Formal ; Taxes ; Tobacco Products ; Tobacco

OBJECTIVES: While occupational stress has long been a central focus of psychological research, few studies have investigated how immigrant microbusiness owners (MBOs) respond to their unusually demanding occupation, or how their unresolved occupational stress manifests in psychological distress. Based on the job demands-resources model, this study compared MBOs to employees with regard to the relationships among emotional demands, job resources, and depressive symptoms. METHODS: Data were derived from a cross-sectional survey of 1288 Korean immigrant workers (MBOs, professionals, office workers, and manual workers) aged 30 to 70, living in Toronto and surrounding areas. Face-to-face interviews were conducted between March 2013 and November 2013. RESULTS: Among the four occupational groups, MBOs appeared to endure the greatest level of emotional demands, while reporting relatively lower levels of job satisfaction and job security; but MBOs reported the greatest job autonomy. The effect of emotional demands on depressive symptoms was greater for MBOs than for professionals. However, an inspection of stress-resource interactions indicated that though MBOs enjoyed the greatest autonomy, the protective effects of job satisfaction and security on the psychological risk of emotional demands appeared to be more pronounced for MBOs than for any of the employee groups. CONCLUSIONS: One in two Korean immigrants choose self-employment, most typically in family-owned microbusinesses that involve emotionally taxing dealings with clients and suppliers. However, the benefits of job satisfaction and security may protect MBOs from the adverse mental health effects of job stress.
Canada ; Cross-Sectional Studies ; Depression ; Emigrants and Immigrants ; Humans ; Job Satisfaction ; Mental Health ; Occupational Groups ; Occupations ; Taxes

Tobacco use is the most important preventable cause of mortality in South Korea and worldwide. This study aimed to evaluate the tobacco control policies of the Moon Jae-in government, which was established in May 10, 2017. Before the Moon Jae-in government, the tobacco tax was raised by the Park Geun-hye government from 2,500 won to 4,500 won (80% increase), but the price of cigarettes was still much lower in Korea than in other high-income countries. Cigarette smoking has been prohibited in all restaurants and bars since 2015; however, smoking rooms are allowed. Only large buildings are smoke-free. Pictorial warnings on cigarette packages were introduced in December 2016; however, they cover only 30% of the main packaging. Smoking cessation services provided by health care facilities have been subsidized by public health insurance since 2015. However, the advertisement, promotion, and sponsorship of tobacco are not further regulated. Since the beginning of the Moon Jae-in government, there has been no further strengthening of major tobacco control policies except for limited expansion of smoke-free public places and introduction of a lung cancer screening program. The first government-level tobacco control policies by the Moon Jae-in government, announced in May 2019, included increasing the size of the pictorial warnings and introducing standardized packaging by 2025, along with incremental expansion of smoke-free public places with prohibition of smoking rooms. These moves are positive; however, they do not include increasing tobacco taxes and regulating advertisement, promotion, and sponsorship of tobacco, which together are the backbone of tobacco control policies. The Moon Jae-in government should strengthen comprehensive tobacco control policies, ncluding tobacco taxes and banning tobacco advertisement, promotion, and sponsorship, to protect public health.
Delivery of Health Care ; Insurance ; Korea ; Lung Neoplasms ; Mass Screening ; Moon ; Mortality ; Product Packaging ; Public Health ; Republic of Korea ; Restaurants ; Smoke ; Smoking ; Smoking Cessation ; Taxes ; Tobacco Products ; Tobacco Use ; Tobacco

BACKGROUND: Osteoporosis and attributable fractures are disruptive health events that can cause short and long-term cost consequences for families, health service and government. In this fracture-based scenario analysis we evaluate the broader public economic consequences for the Korean government based on fractures that can occur at 3 different ages.METHODS: We developed a public economic modelling framework based on population averages in Korea for earnings, direct taxes, indirect taxes, disability payments, retirement, pension payments, and osteoporosis health costs. Applying a scenario analysis, we estimated the cumulative average per person fiscal consequences of osteoporotic fractures occurring at different ages 55, 65, and 75 compared to average non-fracture individuals of comparable ages to estimate resulting costs for government in relation to lost tax revenue, disability payments, pension costs, and healthcare costs. All costs are calculated between the ages of 50 to 80 in Korean Won (KRW) and discounted at 0.5%.RESULTS: From the scenarios explored, fractures occurring at age 55 are most costly for government with increased disability and pension payments of KRW 26,048,400 and KRW 41,094,206 per person, respectively, compared to the non-fracture population. A fracture can result in reduction in lifetime direct and indirect taxes resulting in KRW 53,648,886 lost tax revenue per person for government compared to general population.CONCLUSIONS: The fiscal consequences of osteoporotic fractures for government vary depending on the age at which they occur. Fiscal benefits for government are greater when fractures are prevented early due to the potential to prevent early retirement and keeping people in the labor force to the degree that is observed in non-fracture population.
Costs and Cost Analysis ; Employment ; Health Care Costs ; Health Services ; Humans ; Korea ; Models, Economic ; Osteoporosis ; Osteoporotic Fractures ; Pensions ; Republic of Korea ; Retirement ; 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

OBJECTIVES: This study examined trends in inequality in cigarette smoking prevalence by income according to recent anti-smoking policies in Korea. METHODS: The data used in this study were drawn from three nationally representative surveys, the Korea National Health and Nutrition Examination Survey, the Korea Community Health Survey, and the Social Survey of Statistics Korea. We calculated the age-standardized smoking prevalence, the slope index of inequality, and the relative index of inequality by income level as a socioeconomic position indicator. RESULTS: Smoking prevalence among men decreased during the study period, but the downward trend became especially pronounced in 2015, when the tobacco price was substantially increased. Inequalities in cigarette smoking by income were evident in both genders over the study period in all three national surveys examined. Absolute inequality tended to decrease between 2014 and 2015 among men. Absolute and relative inequality by income decreased between 2008 and 2016 in women aged 30-59, except between 2014 and 2015. CONCLUSIONS: The recent anti-smoking policies in Korea resulted in a downward trend in smoking prevalence among men, but not in relative inequality, throughout the study period. Absolute inequality decreased over the study period among men aged 30-59. A more aggressive tax policy is warranted to further reduce socioeconomic inequalities in smoking in young adults in Korea.
Female ; Health Surveys ; Humans ; Korea* ; Male ; Nutrition Surveys ; Prevalence* ; Smoke ; Smoking* ; Socioeconomic Factors* ; Taxes ; Tobacco ; Tobacco Products* ; Young Adult