• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.19 no.3
• /
• pp.594-600
• /
• 2018

Landscape law was enacted in 2007 after the development of the Korea Planning Support System (KOPSS) in 2006. In addition, KOPSS was utilized by many local governments to improve reliability and optimization in 2010. In 2014, landscape law was fully revised, and it is likely to have a considerable impact on municipal ordinances and deliberations, which may have a considerable effect on the results of landscape reviews. This paper presents an analysis and verification of changes in the subject of deliberation by the amendment of the law and system, the method of deliberation, the composition of the scenery committee, and the introduction of KOPSS. We also propose a direction for improving the landscape deliberation system. As a result, the change of the number of deliberation items repeatedly increased and decreased due to the change of the deliberation subject and deliberation management according to the total revision of the resultant laws and institutions. In sum, it affected the deliberation decisions.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.10 no.4
• /
• pp.877-886
• /
• 2009

Since 1982, the auditee have selected the auditor under market mechanism. Under the system on which the auditor have been chosen by client, there have been chances for opinion shopping, etc. To prevent those, some audit regulations have been introduced. Prior studies have documented the positive effect of these audit regulations. Those studies, however, had some limitations which they dealt with just short event period for empirical tests. This study examines the effect of Auditor Turnover Ratio on the Quality of Earnings using a sample of firms that were listed on Korea Exchange(KRX) from 1995 to 2004. The firms that change auditor frequently are expected to have low disclosure quality. The CEO with the incentives to manage or manipulate earnings could accomplish this purpose by replacing existing auditor with more friendly auditor, which could result in eventually lowering earning's quality of the firm. The result of empirical test shows that the accrual quality of firms which have high auditor turnover ratio are significantly lower than those of firms which have low ratio. This result is consistent with our hypothesis that the more frequently a firm changes auditor, the lower the quality of earning is. This evidence might give the implication to policy-making supervisor.

• Korean Business Review
• /
• v.16
• /
• pp.23-42
• /
• 2003

Most of the taxes in Korea are collected using a voluntary reporting payment system that meets most financial requirements. However, many people are unaware of their tax liability, and legal forces to ensure payment of taxes are weak within the Korean social structure. Therefore, the tax system cannot depend only on people's awareness of their tax liability, and for these reasons the Korean government has been investigating a system for fair taxation and the administrative punishment for tax evasion. In addition, an improvement to the taxation system is strongly 'demanded in order to protect taxpayers' rights, and improve the efficiency and rationality of the system. In this study, I compare and analyze the problems related to each nation's tax investigation system, and then propose an improved plan for a tax investigation system in Korea. It is necessary to prescribe in the bylaws of the Office of National Taxation that the investigator's performance rating or incentives are not affected in any way by the tax investigator's actual records on tax collection, as this type of evaluation can easily lead to conflicts with the primary goals of the law or written constitution.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.21 no.3
• /
• pp.108-117
• /
• 2020

The purpose of this study is to analyze the blind spots of Korea's employment insurance system from a gender perspective. The data used for this study was derived from 12th (2009) and 20th (2017) years of the Korean Labor and Income Panel Studies. Logistic regression analysis was performed to analyze the causes of the blind spot. As a result, the gender gap decreased by 5% in 2017 compared to that in 2009. In the coverage of employment insurance by gender, women are more likely to join when controlling for other demographic factors. If the conditions in the labor market are the same, then women's insurance coverage is likely to be higher than that of men. The policy suggestions are as follows. The current employment insurance system has a greater impact on the labor market characteristics than the difference in the participation rate according to gender itself. The results of this study show that bridging the gender gap in the labor market is an important way of bridging the gender gap in employment insurance coverage. In the short term, the social insurance subsidy program may be effective, but policy efforts are fundamentally needed to improve the employment environment of women and low-wage workers.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.21 no.4
• /
• pp.285-292
• /
• 2020

Despite the government's constant exertions on making a win-win environment through positive discrimination for small and medium-sized companies and local companies, they are suffering from order polarization, weak competitiveness to win a project, and low profitability in highly competitive market situations resulting from the contraction of the construction market. This study examined the U.S. policy and regulations on protecting the relatively weak entities in the construction industry, focused on a goaling program, setting aside the bid preference for small and middle-sized companies and local companies. From benchmarking, some implications were drawn to reconsider the goal of policy and regulations for small and medium-sized companies and local companies. In conclusion, unlike domestic positive discrimination regulations, which are based on the concept of market sharing that can allow a paper company to survive, those of the U.S. are based on the principle of fair competitiveness, and also provide a certain degree of advantage for small and medium-sized companies and local companies. Therefore, the domestic positive discrimination policy and regulations for small and medium-sized companies and local companies need to be reconsidered toward the direction of not only protecting them but also to strengthen their competitiveness in the market.

• Korean Business Review
• /
• v.19 no.2
• /
• pp.231-259
• /
• 2006

Performance-based budgeting(hereafter PB2) is supposed to improve efficiency and effectiveness of public organizations. Governmental PB2 is based on output flow rather than input flow. Since 1990s, many OECD nations including New Zealand and the United States have been changing their budget system to PB2. The Korean Government has been using input-based budgeting focusing on the size of expenditures. In 1999, The Ministry of Planning and Budget(hereafter MPB) conducted pilot projects for divisions or agencies of governmental departments for the purpose of improving efficiency in expenditure, rationalizing budget allotments, and inducing budget savings. However, performance budgeting may also have problems in terms of measurement and application. Due to the fact that public goals are abstract and may vary, it is difficult to induce performance indicators from public goals. There also seem not to be any performance indicators which correspond with the conditions of desirable indicators, such as validity, reliability, clarity, practicality, controllability and so on. In terms of applying an original budgeting plan, the difficulty of linking performance and budgeting, the appearance of unintended negative effect and externalities, and the repulsion of subordinated agencies are expected. Now days, local government is going to introduce PB2. Same problem may happen in the local government. And Therefore, the objectives of this paper are to introduce PB2 onlocal government and review a alternative strategy with the purpose of smoothly settling performance budgeting on local government. That is the linkage of Balanced Scorecard(BSC) and PB2.

• KDI Journal of Economic Policy
• /
• v.15 no.3
• /
• pp.95-130
• /
• 1993

청년층(靑年層) 고용문제(雇傭問題)가 80년대 중반(中盤) 이후(以後) 계속 악화된 것은, 80년대 초 고등교육(高等敎育)의 확대와 80년대 일반계(一般系) 고교(高校)의 팽창에 따른 고학력화(高學歷化)의 충격(衝擊)에 대응(對應)하여 그동안 정부(政府) 학교(學校) 기업(企業)에서 적절한 제도적(制度的) 정비(整備)가 없었기 때문이다. 따라서 우리나라 청년층은 학교로부터 직장으로 이행(移行)하는 데 있어서 교육체계(敎育體系)의 선별기능(選別機能), 직업기술교육(職業技術敎育)의 현장성(現場性), 고등교육(高等敎育)의 경쟁성(競爭性), 고용관행(雇傭慣行), 산학협동체계(産學協同體系), 직업능력개발체계(職業能力開發體系), 학교(學校)-기업(企業)간 제도적(制度的) 네트워크, 병역제도(兵役制度) 등 제반제도(諸般制度)의 문제(問題)로 인하여 많은 어려움을 겪고 있다.

• Journal of Teachers' Pension
• /
• v.4
• /
• pp.257-300
• /
• 2019

본 연구는 학교 및 대학 비정규직의 증가 원인과 실태를 파악하고, 이들의 사학연금법 적용에 관하여 형평성과 보장성 측면에서 분석하였다. 1990년대 노동유연화의 일환으로 교육 영역에서 비정규직이 빠른 속도로 증가해 온 가운데 최근 강사법 개정 등 학교 및 대학 비정규직의 처우나 위상에서의 변화가 발생하고 있는 것으로 나타났다. 이들이 사학연금법에 적용될 경우, 퇴직급여 측면에서는 지금보다 유리해질 수 있으나, 직무상 재해, 실업, 그리고 모성보호 측면에서는 보장성이 떨어지거나 해당 제도의 부재로 인해 불리해질 수 가능성이 존재한다. 또한 장기재정추계를 실시한 결과, 단기적으로는 재정수지에 긍정적일 수 있지만 중·장기적으로는 점차 부정적으로 작용할 수 있음을 예측할 수 있었다. 이에 본 연구는 학교 및 대학 비정규직을 사학연금법에 적용하기에 앞서 사학연금 차원의 제도 개선이 반드시 선행되어야 함을 제언하였다.

• Proceedings of the KAIS Fall Conference
• /
• 2002.05a
• /
• pp.170-172
• /
• 2002

21세기 국내 기업의 해외 투자 진출을 활성화하고 중소기업의 자발적 참여를 고취하기 위해 중소기업 베트남 진출에 관한 조사연구를 수행하였다. 국내의 베트남 진출희망 중소기업 100개 업체를 대상으로 베트남진출에 관한 준비사항과 진행사항을 중심으로 설문조사를 실시하여 28개 업체의 응답내용을 분석하였다. 베트남 진출 희망 중소기업 가운데 국내 또는 현지 자료수집 작업에도 불구하고 약70% 이상은 베트남 진출을 위한 사전조사 작업이 불충분하다고 응답했는데 그 주요 이유로는 수집된 자료 내용의 빈곤(66%), 해당 자료 수집의 불편성(29%) 등을 들었다. 베트남 진출을 준비중인 중소기업이 갖는 애로 사항으로는 베트남어 및 영어의 언어장애와 현지인의 문화관습 등에 이해부족, 사회주의 체제의 외국인 투자법규 및 각종 제도에 대한 이해부족 등이었다. 성공적인 중소기업의 베트남 진출을 위해 장기적, 안정적으로 지원할 우리 정부 내 전담 지원기구와 보다 접근이 용이하고 유용한 지원정보를 계속적으로 제공할 필요성이 있다.

• Proceedings of the KAIS Fall Conference
• /
• 2009.12a
• /
• pp.200-203
• /
• 2009

이 연구는 간호사의 환자안전 인식에 대한 조사이다. 이 조사는 2차, 3차의료기관 886명 간호사를 조사했다. 그것은 미국 AHRQ가 개발한 Hospital Survey on Patient Safety Culture를 김 등이 번역한 것을 수정하여 사용하였다. 그 결과는 다음과 같다. 1) 환자안전문화에 관한 인식은 3.46(${\pm}$0.37) 로 보통 이상이었다. 2) 대상자의 일반적 특성에 따른 환자안전문화에 대한 인식의 차이는 2년미만인 간호사와 주 45시간미만 근무자가 환자안전점수가 유의하게 높았다. 3) 환자안전활동수준은 3.79(${\pm}$0.56)이었다. 결론적으로 첫째, 병원간호사의 인력충원, 간호등급 상향조정, 적정근무시간 이 필요하다. 둘째, 자발적으로 보고 할 수 있는 제도가 필요하다.