• The Journal of the Korea Contents Association
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• v.16 no.9
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• pp.702-712
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• 2016

This study aims to compare the government accounting reform of advanced countries and South Korea and suggest policy implications for South Korea. The reform steps are structured down to institutional introduction, institutional formation and institutional stability. I researched the literatures on the government accounting system and compiled research materials from the Finance Ministries, Audit Offices, and Government Accounting Standards Boards websites of New Zealand, US, UK and South Korea. Analysis showed that advanced countries and South Korea have adopted accrual accounting systems which have provided more comprehensive and objective financial information. But the government accounting system of South Korea compared with those of advanced countries needs reform. The suggestions of this study include: expanding range of whole of government financial statements; giving coherence to the public accounting standards; adopting government audit system; and introducing accrual budgeting. However, there are differences between business accounting and government accounting and the differences are considered for government accounting reform.

• Journal of the korean veterinary medical association
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• v.39 no.2
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• pp.166-169
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• 2003

국내 축산관련 분야의 많은 기관과 단체들이 많은 인력과 예산을 투여하여 돼지콜레라 청정화 유지를 위해 노력하였으나 불행하게도 지난 2002년에는 철원에 이어 강화, 인천, 김포, 이천 등지에서 발생하여 양돈업계에 큰 피해를 준 바 있다. 이중 철원에서 발생된 돼지콜레라 바이러스의 병원성시험을 실시한 결과 전형적인 급성 돼지콜레라증상이 재현되어 임상증상과 병리소견을 개업수의사와 양돈관련자에게 홍보코자 한다.

• Journal of the Korea Society of Computer and Information
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• v.18 no.1
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• pp.157-166
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• 2013

This study searches a transparency of financial management of Local government and then, tries to find a solutions to a management scheme to strengthen financial reform effectively. To summarize main contents: First, requirement of continued Public Accounting System. Second, contact of items of an account and items of a program budget, Third, requirement of construction cost accounting to estimate total cost inputting to public program objectively. Forth, improvement of rotation assign system and guaranteeing to professionalism and public official ethics. Fifth, requirement of strengthening inter-control and monitoring system. Sixth, auditing and role of accounting specialist group. Finally, construction of effective and practical computer system and continuing practice of R&D program.

• Korean Journal of Legislative Studies
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• v.24 no.1
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• pp.103-133
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• 2018

This paper examines whether the budget making process has improved since the Automatic Submission of Budget Bills to Plenary Session Act was enacted. The budget bill was passed before the Dec. 2 deadline from 2014 to 2016. Several researchers, therefore, concluded that the clause is in favor of the ruling party and the majority party. However, this study confirmed that the argument is valid only under the condition of unified government. In other cases, the government party can have a limited impact on the budget-review process, and the aspects of the budget screening process are similar to those before the Act was enforced. Under the conditions of the divided government and two-party system, it is difficult that the budget bill is passed by the legal deadline. In the case of the divided government and multi-party system without majority party, the third party exerts a very significant influence on the budget-review process.

• Korean Journal of Construction Engineering and Management
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• v.24 no.2
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• pp.79-87
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• 2023

Given that most government contracts are based on a fiscal year, long-term continuing construction contracts require appropriate provisions as significant amounts of budget is supposed to be invested for several years. This study drew problems and improvements of the long-term continuing construction contracts by analyzing the contents of FGI and list of construction order. We found that a number of problems, such as the mismatch between laws and enforcement decrees, difference in calculating overheads due to the extension of construction period, many construction orders that are hard to see as budget efficiency and over investment in the final annual contract, were tangled up in the process. To solve the problems mentioned, we suggested several improvements as follows: (1) effect of total construction period and total amount should be guaranteed by a law, (2) it is suggested that the scope of long-term continuing construction contract is determined by a law, and (3) it should be clear about the calculation of overheads concerned with the extension of construction period as well as the estimation of construction period to prevent over investment in the final contract.

• KSCE Journal of Civil and Environmental Engineering Research
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• v.33 no.3
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• pp.1203-1213
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• 2013

Governmental accounting system has changed from budgetary accounting on the basis of cash and bookkeeping by single entry to financial accounting on the basis of accrual and bookkeeping by double entry. In the context of this transition, infrastructure becomes considered an asset in accounting, and resulting accounting methods also take different approaches from conventional budgetary accounting. Financial accounting system defines expenditures into two categories, i.e. capital expenditure(CAPEX) and operational expenditure(OPEX), and stipulates that the expenditure shall be divided into those two categories before accounting. The construction and expansion of infrastructure must be considered a CAPEX because it means a sort of asset acquisition, but with regard to applications in practical accounting, it is actually challenging to judge whether any expenditure associated with maintenance works (including repair and service) during use of infrastructure acquired shall be considered CAPEX or OPEX. This paper suggested an asset management based accounting method for sewer maintenance expenditure. And it applied the method to actual accounting cases and analyzed them in comparison with conventional financial information. As a case study result, Sewer asset value of S city increased approximately 700 hundred won because sewer maintenance expenditure are classified between OPEX and CAPEX according to the proposed accounting method. It is expected that the proposed accounting method will contribute significantly to providing any proper sewer asset value information.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.7
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• pp.1764-1776
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• 2014

This study is the context about an introduction of a bookkeeping by double entry & accrual base accounting which is the turning point of National Accounting and defense integrated financial management which is delivered following system Digital Budget Accounting system, in other words about something to do with the improvement of efficiency of financial information data. National defense Integration Financial Information system (NDIFIS) facilitates Project program management and makes the whole process of Defense financial Business manageable in one system. Also, there is a purpose to increase the credibility and transparency of National defense finances by providing internal and external information users with credible financial statements and cost materials. By using data envelopment analysis (DEA) which is a useful method to measuring the efficiency of organization, this study aims to improve the financial information data efficiency by comparing the efficiency of the same type troops and when it comes to the inefficient troops, by offering the certain objective of efficiency.

• Proceedings of the Korea Water Resources Association Conference
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• 2019.05a
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• pp.75-75
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• 2019

첨두홍수량 자료는 홍수예경보 및 치수계획수립 등 하천관리에 있어서 매우 중요한 요소이다. 그러나 대규모 홍수가 발생 시 악천후가 동반된 기상상황이나, 현장 접근이 어려운 환경적 조건과 예산 및 인력 부족 등에 의한 불가피한 문제로 첨두홍수량을 측정하는데 어려움 있다. 따라서 일반적으로 수위-유량관계곡선식을 이용하여 첨두홍수량을 산정하지만 단순 고수위 외삽 추정을 통해 개발된 곡선식을 이용한 첨두홍수량 산정에 있어서는 주의가 필요하다. 이러한 경우 홍수가 지나간 후 현장조사를 통해 획득한 위치, 표고, 횡단면적 등 홍수흔적(flood marks)을 가지고 경사면적법(slope-area method)과 같은 간접적인 방법으로 첨두홍수량을 추정할 수 있다. 본 연구에서는 2018년 큰 호우사상이 발생한 내성천의 지류인 서천의 영주시(월호교) 지점과 남강의 산청군(하촌리) 지점에서 홍수흔적 조사를 통해 지점별 두 개의 단면을 선정하였다. 영주시(월호교) 지점의 두 단면 간 거리는 약 90m, 높이차는 약 0.21m로 조사되었고, 산청군(하촌리) 지점의 두 단면 간 거리는 약 330m, 높이차는 약 0.47m로 조사되었다. 경사면적법을 이용한 첨두 홍수량 추정에 적용된 조도계수는 '서천 하천기본계획(2014)', '남강 하천기본계획(2013)'에서 계획 홍수량 산정에 적용된 조도계수 0.029와 0.025를 적용하였다. 영주시(월호교) 지점은 2018년 9월 4일 발생한 호우사상의 첨두수위 5.59m에서 수위-유량관계곡선식을 이용하여 산정된 유량은 $1,127.8m^3/s$이고 경사면적법을 이용하여 추정된 유량은 $1,105.9m^3/s$로 약 -1.98%의 편차율이 발생하였다. 산청군(하촌리) 지점은 2018년 8월 26일 발생한 호우사상의 첨두수위 6.75m에서 수위-유량관계곡선식을 이용하여 산정된 유량은 $3,435.0m^3/s$이고 경사면적법을 이용하여 추정된 유량은 $3,233.3m^3/s$로 약 -6.24%의 편차율이 발생하였다. 경사면적법을 이용하여 추정된 첨두홍수량은 수위-유량관계곡선식을 이용하여 산정된 유량과 편차율이 지점별 ${\pm}10%$ 이내의 근사한 범위로 산정되었다. 따라서 경사면적법을 이용한 첨두홍수량 추정 방법의 적용에 있어서 적절한 것으로 판단된다.

• Convergence Security Journal
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• v.15 no.1
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• pp.49-57
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• 2015

As the capitalist society was launched, false has been increasing day by day for the personal profit. Study after study since a long time ago has concluded that today's polygraph developed in order to determine these false. In Korea the polygraph has been used actively in current investigation agency, and passively in a private enterprise by a former polygraph examinant from the investigation agency. Each investigation agency is recruiting polygraph examinants through the strict qualifications, training education. Decisions of Supreme Court precedents about the polygraph test results are denying admissibility of evidence in reliability on the efficiency of a test equipment, way to ask, qualities of polygraph examinant, etc. The most fundamental cause of the issues mentioned in the precedents is that examinants of each investigation agency are being trained by dual education not centralized. Because of each investigation agency has its own training and polygraph examinant, each agency can occur variations every agency or every examinant, therefore ensuring the centralized educational system is needed. In this way, ensuring the centralized educational system will contribute to improve the reliability of polygraph test results and make a retrenchment in the educational budget in accordance with examinant training of each agency.

• Research in Plant Disease
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• v.26 no.4
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• pp.283-288
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• 2020

In September 2017, vein clearing and yellowing symptoms resembling those caused by viruses were observed on leaves of Malva verticillata in Chungnam, Korea. Nucleic acids were extracted from leaves of five symptomatic plants and tested by reverse transcription polymerase chain reaction using four virus specific primer pairs including malva vein clearing virus (MVCV). Amplicons of the expected size (600 bp) were obtained from total RNA of all samples using the MVCV-specific primers. To confirm the presence of MVCV in symptomatic plants, the DNA fragments from three samples were purified, and directly sequenced. BLAST analysis revealed that it shared the highest nucleotide identity (99%) with a MVCV isolate from tomato (Mexico). The virus isolates obtained from the third re-inoculated Chenopodium was designated as Cm1-5. Tissue from Cm1, Cm3, and Cm5 isolates was mechanically sap inoculated into 23 indicator plants. Cm3 isolate induced chlorotic local and mosaic symptoms in Althaea rosea. Phylogenetic analysis based on coat protein gene of 19 MVCV isolates from 6 different countries and plant species, did not correlated with either the geographical origin of the isolates, or pathogenicity. To our knowledge, this study first reports the natural occurrence of MVCV on M. verticillata in Korea and characterization of three Korean isolates of MVCV.