RISS 학술연구정보서비스

검색
다국어 입력

http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.

변환된 중국어를 복사하여 사용하시면 됩니다.

예시)
  • 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
  • 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
닫기
    인기검색어 순위 펼치기

    RISS 인기검색어

      검색결과 좁혀 보기

      선택해제

      오늘 본 자료

      • 오늘 본 자료가 없습니다.
      더보기
      • 무료
      • 기관 내 무료
      • 유료
      • KCI등재

        Modelling the Economic Policy of a Tax Shield in the Context of Overcoming Crises in the Economy

        Vasilisa Makarova,Julia Berlin 대한산업공학회 2020 Industrial Engineeering & Management Systems Vol.19 No.1

        The tax shield is defined as the amount of possible payments, which in turn can increase or decrease by the difference in planned changes and market fluctuations in the supply of products. The main purpose of the study is to outline the main aspects of the approach to assessing the tax burden on capital investments. A leading method of investigating this problem is the method of uncertain coefficients, which was used to obtain difference equations of high accuracy. The novelty of the research is determined by the fact that the tax shield and its tools are determined according to price fluctuations on the main products of the enterprise. For a formal expression of the influence of incentives to invest an indicator called “tax shield” was developed. It has been revealed that at the theoretical and practical levels, the impact of tax mechanisms on the development of the national economy is assessed. The practical significance of the research is determined by the fact that for the first time such tools as a stagnating economic situation are considered. This will allow predicting tax revenues and adjusting the growth of the economy in the conditions of crisis.

      • KCI등재

        Effect of Allergic Rhinitis on the Use and Cost of Health Services by Children with Asthma

        강혜영,박춘선,방혜령,Vasilisa Sazonov,김철준 연세대학교의과대학 2008 Yonsei medical journal Vol.49 No.4

        Purpose: Allergic rhinitis (AR) is common among children with asthma and exacerbates asthma symptoms. To assess the incremental utilization and cost of asthma-related health services due to concomitant AR among asthmatic children. Materials and Methods: Asthma-related claims were extracted from the Korean National Health Insurance (NHI) claims database, which covers 97% of the population. Per-capita utilization and costs of asthma-related services were determined from the societal perspective. Results: Of 319,714 children (1-14 years old) with chronic asthma in 2003, 195,026 had concomitant AR (prevalence 610 per 1,000 asthmatic children). Children with AR had 1.14 times more outpatient visits, 1.30 times more emergency department (ED) visits, and 1.49 times more hospitalizations than children without AR. More children with AR used general hospitals (7.17%) than children without AR (3.23%). The ratios of unit pharmaceutical costs per outpatient visit, ED visit, and admission between children with and without AR were 1.27, 1.20, and 1.14. Total annual expenditure combining direct health care, transportation, and caregivers' costs, were $273 and $217 for children with and without AR, respectively. Conclusion: Health service utilization and costs for asthma were greater for asthmatic children with AR. More frequent ED visits and admissions among asthmatic children with AR suggest poorer control and more frequent exacerbations. Higher unit cost of pharmaceuticals during visits, tendency to receive asthma care from a higher-level facility, and greater risk of ED visit or admission all contributed to the additional economic burden of AR.

      연관 검색어 추천

      이 검색어로 많이 본 자료

      활용도 높은 자료

      해외이동버튼