• Title/Summary/Keyword: 재정독립

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Land Bank Bond for the Diversification of Land Bank Financing Resources: Comparative Case Study and the Improvement of Legal, Accounting System (토지비축의 안정적 재원조달을 위한 토지은행채권 도입방안: 사례 비교를 통한 법·제도·회계처리 개선방안을 중심으로)

  • Lee, Jong-Kwon;Choi, Eun-Hee
    • Land and Housing Review
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    • v.3 no.4
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    • pp.333-341
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    • 2012
  • The financial resources for public land banking enacted by Public Land Banking Act (2009) are LH (Korea Land and Housing Corporation) contributions, LH Bond, Land Bank revenues, etc. But, in real, the efficient funding resource is mainly LH bond. In these days, LH has experienced deep financial distress, and difficulties in issuing it's bond. Therefore, Land Banking project also has been inactivated because of poor financial resources. As Land Banking project depending its financial resources mainly on LH Bond does not have financial sustainability, it is necessary to reform the fundamental funding structure. This is the starting point for the topic of this paper. This paper suggests to reform the funding structure, and to introduce Land Bank Bond guaranteed by Government, and also to modify the accounting method of Land Bank to separate the Land Bank accounts with LH accounts. The funding structure reform can be summarized as follows; In early stage of the Land Banking project, sufficient government support by guaranteeing the Land Bank Bond is necessary. Gradually, the portion of LH's contribution can be increased in company with LH's financial distress being solved and administration being normalized. When the project reached on the stage of maturity, cash inflows by selling the reserved land can exceed the cash outflows for reserve new land. To introduce the Land Bank Bond guaranteed by government, the Public Land Banking Act (2009) should be revised. Along with this, to modify the accounting method of Land Bank, the rule for public enterprise accounting system must be partially revised.

한국 벤처 캐피탈리스트의 특징과 의사결정 기준에 관한 연구: 창업자의 경험을 중심으로

  • Lee, Su-Yong;Kim, Do-Hyeon;Gu, Jung-Hoe
    • 한국벤처창업학회:학술대회논문집
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    • 2017.11a
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    • pp.139-142
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    • 2017
  • 벤처 기업의 평가와 관련되어 벤처 캐피탈리스트들의 의사결정에 대한 지금까지의 선행 연구들의 주 초점은 벤처 캐피탈의 의사 결정 과정과 이에 관련된 의사 결정 기준이지만, 연구의 또 다른 상호 보완적인 흐름은 의사 결정에 상대적인 가중치와 중요성에 영향을 주는 요인에 관한 것이다. 즉, 벤처 캐피탈리스트의 의사결정에 있어서 인적 자본 요소인 벤처 기업의 창업자 또는 창업팀의 특징이 더 중요하다는 주장과 불확실성을 특징으로 하는 제품/서비스의 특징, 시장/산업의 특징, 재정적 특징이 창업자/창업팀의 특징 보다 더 중요하다는 두 가지 관점이 선행 연구에 존재한다. 그러나 벤처 캐피탈리스트의 의사 결정에 영향을 주는 것으로 알려진 두 가지 주장은 각각 독립적으로 연구되어 왔기 때문에 창업자의 특징과 불확실성의 요소가 결합된 상호 영향이나 상대적인 중요도가 벤처개피탈의 의사결정에 어떤 영향을 주는지에 관한 연구는 거의 없다. 이러한 배경에서 본 논문의 목적은 인적 자본 이론을 도입하여 벤처 캐피탈리스트의 의사 결정에 중요한 의사 결정 기준인 창업자의 특징 중 창업자의 경험(산업 경험, 창업 경험, 경영 경험)과 불확실성으로 발생되는 요인의 상대적인 중요도에 대한 이해를 증진시키는 것이다. 본 연구에서는 창업자의 특성과 불확실성의 특성을 벤처 캐피탈리스트의 의사 결정 과정에 실험적으로 적용할 수 있는 가상의 시나리오를 기반으로 하는 컨조인트 분석법을 적용하여 창업자의 특성과 불확실성을 포함하고 있는 8가지 요인(속성)의 중요도를 연구한다.

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Analysis on the Organizational Structure and Activities of Library and Information Advisory Committee in USA and UK (미국과 영국의 도서관$\cdot$정보정책위원회 조직과 활동에 대한 분석)

  • 이용남
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.14 no.2
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    • pp.97-117
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    • 2003
  • This study analyzed the functions, organizational structure and activities of NCLIS, LIC and Resource in USA and UK. In result, NCLIS as an independent agency within executive branch performs the powerful advisory function to U.S. Congress and government agencies and supports to improve the library and information services with IMLS conducting the government policies. LIC and Resource in UK renders advisory function to improve library and information services with government fund although they are only committee under the Department for Culture , Media and Sports.

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Survey on Quality of Hospice.Palliative Care Programs in Korea (한국 호스피스.완화의료기관 실태 조사)

  • Yun, Young-Ho;Choi, Eun-Sook;Lee, In-Jeong;Rhee, Young-Sun;Lee, Jung-Suk;You, Chang-Hoon;Kim, Hyun-Sook;Paek, Yu-Jin
    • Journal of Hospice and Palliative Care
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    • v.5 no.1
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    • pp.31-42
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    • 2002
  • Purpose : The purpose of this study was to evaluate the present status of hospice palliative care programs in Korea as a basic database for standardization of hospice palliative care. Method : The data was collected from July to October, 2001. The instrument used for this study was the questionnaires which was consisted of the general characteristics of organization, recipient of service, manpower, contents of service, financial conditions and facilities. Sixty-four hospice palliative care programs answered the questionnaires, confirmed by telephone. Results : They were 40 hospital-based hospice palliative care programs and 24 nonmedical hospice palliative care programs. 11 Hospital-based hospice palliative programs have isolated unit or hospital affiliated free standing hospice. 6 Non-hospital hospice palliative programs have a free standing hospice. Major subjects of hospice palliative program were terminal cancer patients but patients with non-terminal illness were also included. Only 24 of 64 hospice palliative programs had all of the essential professionals : physicians, nurses, social workers, and clergies. Home hospice palliative care programs have a referral system in hospital based (89.7%) and nonmedical programs (73.7%). 24hr hospice are were provided in 26 hospital-based (65.0%) and 9nonmedical programs (37.5%). There were rooms for family in half of hospital-based programs. 73.9% of hospice palliative care programs have financial problems. 62.0% of Hospice palliative care programs need financial support from government. Conclusion : 64 Hospice palliative care programs provided hospice palliative services but had many problems in manpower, quality of care and facility. For improving the quality of terminal patients' life and promoting the cost effectiveness of health care resources, it is necessary to consider the standardization and institutionalization of hospice palliative care.

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A Study on the Proposal for Extension of Local Autonomy and Financial Atonomy of Local Education

  • Park, Jong-Ryeol;Noe, Sang-Ouk
    • Journal of the Korea Society of Computer and Information
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    • v.26 no.3
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    • pp.155-165
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    • 2021
  • The measures to extend local education autonomy are as follows: First, it is necessary to correct the confusion of the legal system of the local education autonomy system. For this, Article 12, Paragraph 2 and 4 of the 「Special Act on Local Autonomy and Decentralization, and Restructuring of Local Administrative Systems」 which state that "The State shall endeavor to consolidate systems for autonomy in education and local government" and "The implementation of autonomy in education and the autonomous police system shall be prescribed separately by Acts" should be deleted. Second, it is necessary to clarify unnecessary legal matters and regulatory measures for unification at the national level and to proactively consider the introduction of the legal trust system, in which education affairs are designated as local governments' own work and the state carries out specific affairs. The decentralization of local education finance is a key factor for the development of local education autonomy, and it requires the transfer of authority and resources to the region, and the enhancement of local autonomy and corresponding responsibility. First, the ratio of special grants must be adjusted further (from 3% to 2%) or the ratio of national policy projects must be lowered. Second, the provision that requires a consultation with a mayor/governor when making a budget covered by transfers from general accounts should be deleted. Third, it is necessary to remove the elements that limit the authority of city and provincial councils. Fourth, it is necessary to integrate the national education tax and the local education tax to create the education autonomy tax (tentative name) for only one independent purpose. Fifth, it is necessary to strengthen the distribution of the total amount of grants and abolish the settlement regulations for the measurement items of standard financial demand. Sixth is the expansion of the participation of stakeholders and experts in the grant distribution process. Seventh, it is necessary to establish a long-term employment system by designating the education finance field as a special field. Eight is the expansion of cooperative governance.

Development of the Operating Cost Estimation Models to Evaluate the Validity of Urban Railway Investment (도시철도 투자타당성 평가를 위한 운영비용 추정모형 개발)

  • KIM, Dong Kyu;PARK, Shin Hyoung;KIM, Ki Hyuk
    • Journal of Korean Society of Transportation
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    • v.34 no.5
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    • pp.465-475
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    • 2016
  • Since inaccurate demand estimation for recent urban rail construction may result in financial burden to cities, precise prediction for operating cost as well as construction costs is necessary to avoid or reduce budget loss of the local or central government. The operating cost is directly related to the public fare and affect a policy to determine the rate system. Therefore, there is a pressing need to develop an estimating model for reliable operating cost of urban railway. This study introduces a new model to estimate the operating cost with new variables. It provides a better prediction in accuracy and reliability compared to the existing model, considering the feature of urban railway. For verification of our model, railway operation data from a few cities for the last five years were comprehensively examined to determine variables that affect the operating cost. The operating cost was estimated in a dummy regression model using five independent variables, which were average distance between stations, daily trains distance, total passenger capacity of a train in a train, driving mode(manned/unmanned), and investment type(financial/private).

A Discourse on the Issues and Problems of Kindergartens Attached to Elementary Schools: A Perspective of the Directors of the Kindergartens (초등학교 병설유치원 원장이 바라본 초등학교 병설유치원의 쟁점과 과제에 관한 담론)

  • Kim, An Na
    • Korean Journal of Childcare and Education
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    • v.8 no.5
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    • pp.203-229
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    • 2012
  • This study tries to provide basic data that can be useful in suggesting the direction of kindergartens attached to elementary schools, by examining the issues in such kindergartens and the ways to develop them for the future. To do this, I surveyed seven participants, who are currently directors in the kindergartens attached to the elementary schools, by in-depth interviewing. As a result, I found the main issue involves the administrators' lack of expertise about the education of preschoolers. Thus, I suggest that there should be more opportunities to retrain the affiliated principals or directors to better understand the education of preschoolers or the related instructors. Second, I concluded that another critical issue involves the poor administrative and financial system in the current kindergartens attached to the elementary schools. To solve this, I suggest that the government and the local education offices should actively support them with a the solid administrative and financial system. Finally, considering the complaints that the current teachers in those kindergartens are being isolated from the greater society, I suggest that there should be specific solutions to construct the cooperative systems related to scholarships and consulting that help the teachers develop their expertise in educating preschoolers.

A Study on the Influencing Factors of the Sales and Surplus Companies of the Townbuses in Seoul (서울시 마을버스 매출액 및 흑자업체의 영향요인에 대한 연구)

  • Jang, Jae-min;Shin, Sung-il;YI, Yong-ju
    • The Journal of The Korea Institute of Intelligent Transport Systems
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    • v.21 no.4
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    • pp.115-124
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    • 2022
  • Unlike the semi-public system of city buses, Seoul's townbus are operated on a private operating system, which is poor condition to the changes in the environment. Sales decreased due to a decrease in the number of passengers due to COVID-19 and a demand for conversion due to the advent of competitive transportation methods, and the financial support of Seoul Metropolitan Government is continuously increasing. In this study, to analyze the characteristics of townbus operated by a private operating system, the townbus sales and surplus companies were analyzed by what factors were affected. For the analysis data, townbus financial statements of Seoul in 2018 were used, and townbus sales and surplus companies were applied as dependent variables, and townbus operation system, satisfaction survey, humanities and social variables, and subway and public bicycle characteristics were applied as independent variables. As a result of the analysis, the sales is affected by operating hours per vehicle, in-vehicle safety, the number of households, the number of elderly people, and public bicycle variables, and surplus companies are affected by in-vehicle safety, reliability, and public bicycle variables. In particular, public bicycles, a competitive means of transportation, had an impact on industry sales, and the townbus business environment is expected to become more difficult as time goes by. The industry is seeking self-rescue measures, and Seoul is required to strengthen financial support so that townbus can operate stably.

Factors affecting the Occurrence of Rural Vacant Houses (농촌 지역 빈집 발생의 영향 요인)

  • Kim, Sung-Rok;Kim, Doo-Soon
    • Journal of Cadastre & Land InformatiX
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    • v.48 no.2
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    • pp.65-77
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    • 2018
  • It is very important to understand the factors affecting the occurrence of vacant houses in research on them. The purpose of this study is to analyze the factors affecting the rural vacancy occurrence. This study set 121 research areas and selected eight independent variables (Aged house rate, housing transaction rate, house diffusion ratio, local extinction index, net migration rate, regional aging index, the ratio of the number of employees to population and financial independence rate) and one dependent variable (vacant house rate). As a result of the study, first, both Model 1 for the entire general agricultural fishing village area and Model 2 for the county (gun) area were statistically significant, there was no problem with the independence of residual. Second, local extinction index and aged house rate had a statistically significant positive (+) relationship in both Model 1 and Model 2. Third, diffusion ratio of house had a statistically significant positive (+) relationship only in Model 1, and housing transactions rate had a statistically significant negative (-) relationship in Model 2. The implications of the study were drawn as follows: First, the increase in the house diffusion ratio without growth in households and population suggests the increase of the probability of the vacancy occurrence in the area, and the higher the aged house rate, the higher the probability of the vacancy occurrence. Second, for the revitalization of housing transactions, it is necessary to have an investment inflow in the area for mid- to long-term development. Third, local extinction index has a significant relationship with vacant house rate, it is necessary to introduce a local revitalization policy from a long-term perspective for the permanence of the area.

The Impacts of Education and Non-Labor Income on Employment Among the Elderly: An Estimation with a Panel Logit Model to Address the Problem of Endogenous Predictors (교육수준과 비근로소득이 고령자 취업에 미치는 영향: 내생성을 고려한 패널로짓 모형 추정)

  • Kim, Cheoljoo
    • 한국사회정책
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    • v.23 no.1
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    • pp.95-123
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    • 2016
  • As Korean society grows rapidly older, a systematic analysis of the determinants of labor supply behavior among the elderly becomes a prerequisite for designing more effective senior employment policies and income security regime for the elderly. Literatures review shows that a majority of previous researches have been ignoring the problem of "endogenous predictor" especially when it comes to the estimation of the effects of the two key variables, education and non-labor income, on labor supply decisions among older people. They have failed to take into consideration the unobserved heterogeneities which might affect both labor supply decisions of the elderly and their levels of education and non-labor income, which means, according to some econometric literatures, that the estimated coefficients of the two predictors can be inconsistent. The paper tries to redress the endogeneity problem by employing a panel logit model with data from the 1st. to 4th. wave of the KLoSA(Korean Longitudinal Survey of Ageing) to estimate the effects of key predictors on the probability of getting jobs among older people(ages of 60 or older). Both a random effects and a fixed effects model reaffirms that non-labor income has a negative effect on the chances of being employed. And a random effects model shows that the effect of education is also negative, as has frequently been reported by previous studies. That means the effects of education and non-labor income on elderly employment remain negative after the effect of unobserved heterogeneities is controled for and the problem of endogenous predictors is redressed through an appropriate panel data analysis. These findings mean, in turn, that when Korean baby-boomers, who had acquired an unprecedentedly higher level of education and were expected to enjoy ever-larger amount of non-labor income than their preceding generations, retires in near future, their incentives to work will become much weaker and the lack of labor-force and the burden of financing increased public pension expenditure will become more troublesome. The paper concludes with recommending some policy initiatives helpful to solve these expected problems.