몽고 울란바토르시의 초등학교 학생들의 우식위험지표

권호근 대한구강보건학회 1999 大韓口腔保健學會誌 Vol.23 No.5

치주치료희망치과의사제도에 대한 평가 연구

권호근,최연희,최충호 대한구강보건학회 2002 大韓口腔保健學會誌 Vol.26 No.3

The purpose of this study was to investigate awareness of dentists in the adjusted insurance reimbursement review system of periodontal treatment(AIRRSP) for evaluating a operation of this system after one year and to suggest the improvement system on periodontal related dental insurance claim. The results of this study were as followed: 1. In the participant motive of AIRRSP, the 73.3% answered that they wanted to treat for their own opinion, the 21.0% answered that they avoided disadvantage such as inspection, the 4.8% answered that they just followed other dentists, and the 0.9% answered that they were with no definite idea. 2. In the enforcement effect of AIRRSP, the 50.0% answered that they can actively treat patients who need the periodontal treatment, the 68.6% answered that a frequency of periodontal treatment was virtually increased after operating this system, and the 69.6% answered that the sliding scale of periodontal treatment was converted to prospective insurance coverage of periodontal treatment. Thus, they had positive opinion in the AIRRSP. However, the only 9.1% answered that self-regulating guidance and actual inspection were to be free. 3. In the general evaluation of AIRRSP, the 68.6% of participant group answered that they contributed positively on normalization of periodontal treatment and the 21. 3% answered in the non-participant group. 4. In the future, even though AIRRSP is to be continued same as at present, the opinion that anybody could join a member was 76.3% in the participant group, and 68.3% in the non-participant group. Most of their opinion was that improve more logically their present policy. 5. In the analysis of the health insurance review agency, treatment fee payment status of both participant dental clinic and non-participant dental clinic in 1999 was that participant dentists had higher than nonparticipant dentists. Total requesting case was 742thousand case(38.2%), total treatment fee was 274billon7,400won(62.9%), each case of treatment fee was 4,019(17.9%)won, total treatment fee was 6,421(79.9%)won. In conclusion, we can consider that periodontal treatment in dental clinics was activated by the enforcement of AIRRSP. Furthermore, if AIRRSP is compliment through a positive publicity and a systematic improvement, it will be a desirable system for solving a distorted condition of public oral health promotion.

양도소득세제의 문제점이 조세행정의 효율성에 미치는 영향에 관한 연구

권호근 한국부동산경영학회 2022 부동산경영 Vol. No.

This study conducted a survey on the general public and real estate professionals to analyze the effects of the problems of the capital gains tax system on the efficiency of tax administration. The results of the analysis are as follows. First, it was found that <Hypothesis 1> that the problems of the capital gains tax system would increase administrative costs related to taxation was supported. All four items presented as problems with the capital gains tax system were analyzed to have a significant impact on the increase in tax-related administrative costs. Second, <Hypothesis 2> that the problems of the capital gains tax system would increase tax evasion or portals appeared different for each item. The complexity of non-taxation or exemption regulations and frequent changes and complexity of the capital gains tax rate resulted in statistically significant results, but the difficulty in understanding the special deduction for long-term holdings and the complexity of the calculation process of the capital gains tax rate were statistically insignificant. This is judged to be a result of reflecting people's perception that tax evasion or portal is not only ethically problematic, but that the difficulty of simple understanding and the complexity of the calculation process is too difficult to directly affect tax avoidance or portal. Lastly, the increase in tax-related administrative costs and the increase in tax evasion or portals suggested as factors that reduce the efficiency of tax administration were analyzed to decrease the efficiency of tax administration. A limitation of this study is that only capital gains tax among real estate-related taxes is targeted. In the future, it is necessary to examine the problems covering all real estate taxes and to improve the tax system in relation to other taxes. 본 연구는 양도소득세제의 문제점들이 조세행정의 효율성에 미치는 영향을 분석하기 위해 일반인과 부동산 관련 전문직 종사자들을 대상으로 설문조사를 실시하였으며, 분석결과는 다음과 같다. 첫째, 양도소득세제의 문제점들이 조세 관련 행정비용을 증대시킬 것이라는 <가설1>은 지지되는 것으로 나타났다. 양도소득세제의 문제점들로 제시된 4개 항목 모두가 조세 관련 행정비용 증대에 유의한 영향을 미치는 것으로 분석되었다. 둘째, 양도소득세제의 문제점들이 조세의 회피나 포탈을 증가시킬 것이라는 <가설 2>는 항목별로 다르게 나타났다. 비과세나 감면규정의 복잡성, 양도소득세율의 빈번한 변경과 복잡성은 통계적으로 유의미한 결과를 도출했으나 장기보유특별공제 항목에 대한 이해의 어려움과 양도소득세율 계산과정의 복잡성은 통계적으로 무의미하게 나타났다. 이는 조세의 회피나 포탈이 윤리적으로 문제가 될 뿐만 아니라 단순한 이해의 어려움과 계산과정의 복잡성이 조세의 회피나 포탈에 직접적 영향을 주기에는 무리가 있다는 사람들의 인식을 반영한 결과로 판단된다. 마지막으로 조세행정의 효율성을 저하시키는 요인으로 제시된 조세 관련 행정비용의 증대와 조세의 회피나 포탈의 증가는 모두 조세행정의 효율성을 저하시키는 것으로 분석되었다. 본 연구의 한계점으로는 부동산 관련 조세 중에서 양도소득세만을 대상으로 하였다는 것이다. 향후 모든 부동산조세를 망라한 문제점들을 살펴보고 다른 조세들과의 연관성에서 조세제도의 개선방향이 이루어져야 할 것으로 생각된다.

[심포지엄 지상강좌 ① ] 미국 치과의료계 최근 현안

권호근 대한치과의사협회 2000 대한치과의사협회지 Vol.38 No.8

중학교 학생들의 식이섭취와 치아우식증 발생의 관련성

권호근,김한중 ( Ho Kwun Kwon,Hang Joong Kim ) 대한예방치과·구강보건학회 1994 大韓口腔保健學會誌 Vol.18 No.1

몽골 울란바타르시 초등학생들의 치아우식증에 대한 실태조사

권호근,장승기,서종진,허진영,최연희,김권수,김영남,임소정,오윤바트 대한구강보건학회 2000 大韓口腔保健學會誌 Vol.24 No.4

This survey was implementer at the elementary schools in urban and periurban area of Ulanbator city at Mongol in 1997. A total of 787 children, 390 in periurban and 397 in urban, were examined. As two elementary schools were selected, one was located in urban area, and the other in periurban area. Oral examination was conducted by 3 Mongolian dentists and 2 Korean dentists. The dentists have calibrated repeatedly for high interexaminer reliability till Kappa value is equal to 0.8, NIDR's dignosis criteria was used when dental caries was measured with dental explorer and mirroi under natural illumination. Dental caries status, oral hygiene status, and toothbrushing frequency were investigated as included variables. Data were analyzed using the SAS(Ver 6.04) statiscal packages. Results were as follows; 1.The prevalence of dental caries of Mongolian children who were twelve years old was 75 percent. And the prevalence was slightly lower than that of Korean children. 2.Twelve-year-old schoolchildren's DMFT and DMFS indexes of Mongol were 1.0 and 4.4 respectively. These were lower than those of Korean choolchildren. 3.The frequencies of DMFS in urban school were composed of 70 percentage of DS, 12percentage of FS, and 18 percentage of MS, otherwise those in periurban school consisted of 82% of DS, 3% of FS, and 15% of MS. There's a remarkably different FS between urban and periurban schoolchildren.

예방치과 진료항목 보험급여 방안에 대한 연구

권호근,최연희,최충호 대한구강보건학회 2002 大韓口腔保健學會誌 Vol.26 No.3

This study was performed to develop the preventive treatment item on Korea national health insurance by a national mailing questionnaire survey of 2,000 private dentists who was selected from 2000 Korean Dental Association members list by random sampling method. Collected 236 questionnaires were analyzed and the results are as follows: 1. The 39.6% dentists did not perform Topical Fluoride treatment and the 29.5% dentists answered that Topical Fluoride had no effect and patients didn't want it. The mean numbers of treated patients per week was 2.25. The frequency of reapplication among treated patients was 1.70 times per year, the mean treatment time was 9.91 minutes, and the mean treatment fee for each arch was 16,181 won. Adequate insurance fee of topical fluoride treatment for each arch was investigated as 21,212 won. 2. The 89.7% dentists answered that they demonstrated Tooth Brushing Instruction(TBI). The 38.0% answered they did not demonstrate the TBI because there was no coverage by national health Insurance. The mean numbers of TBI patients each week was 10.2, the mean teaching time was 6.86 minutes for each patient, and the 64.0% dentists answered that dental hygienists demonstrated TBI in their dental clinics. The TBI average price was 12,727 won, and they answered if there is an insurance coverage, the most adequate average price was 9,850 won. 3. The 94.8% dentists answered that they applied the dental sealants and the 37.5% answered they did not apply the sealants because there was no coverage by Korean Health Insurance. The mean numbers of sealant patients each week was 5.53 and the 77.1% answered that most dentists applied the sealants for patients. The mean applying time was 7.42 minutes and the average price was 28,312 won. They answered if there is an insurance coverage, the most adequate average price was 24,719 won. 4. The 75.6% dentists answered that they performed the oral prophylaxis and the 55.5% answered that they did not perform the oral prophylaxis because there was no coverage by Korean Health Insurance. The mean numbers of oral prophylaxis patients each week were 6.71, and the 53.4% dentists answered that dental hygienists performed the oral prophylaxis in their dental clinics. The mean performing time for each patient was 22.6 minutes and the average price was 44,888 won. The most adequate average price they answered was 37,354 won. 5. Based on the effectiveness study of each preventive dentistry treatment lists and the results of this questionnaire survey, we decided priority ranking to preventive treatment lists : Dental Sealants(1), TBI(2), Topical Fluoride Application(3), and Oral Prophylaxis(4).

영리의료법인 및 MSO도입에 대한 전망과 대책

권호근 대한치과의사협회 2009 대한치과의사협회지 Vol.47 No.11

치과의료 제도의 개선과제

권호근 대한치과의사협회 2000 대한치과의사협회지 Vol.38 No.11

미국치과의료계의 최근 동향

권호근 대한치과의사협회 1999 대한치과의사협회지 Vol.37 No.11