• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.8 no.3
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• pp.189-204
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• 2013

Today, politics, economy and technique in the world are rapidly changed. To respond to these changes public institutions as well as government and corporate try to change themselves and to adapt these situation and environment. Total payroll costs system which is one of critical methods to adapt changing world began to introduce in 2004 for public services in Korea. After exhibition and enforcement, all education administration in Korea adopted this system in 2013. This study focus on how total payroll costs system can be successfully controled and utilized, and who this system increase organizational effectiveness and efficacy in public services. Organizational members' effort, perspective, attitude and behavior are most important factors for organizational change and new option. Organizational change and adaptation always involve members' change and adaptation, so this study emphasizes on members' perspective and attitude on total payroll costs system. As a result, distribution justice, procedure justice, and receptivity about total payroll costs system are related to organizational performance such as job satisfaction and organizational commitment. This means organizational members' perspective(distribution justice and procedure justice) and attitude(receptivity) are most crucial factors for effectiveness and efficacy of total payroll costs system. Furthermore with distribution justice, procedure justice and receptivity, total payroll costs system would increase members' job satisfaction and organizational commitment. To sum up, members' perspective and attitude are most important factors for change, thus for success of total payroll costs system, we should understand how people are critical, especially their distribution justice, procedure justice, and receptivity; and also how total payroll costs system are valuable system; and how we can control and handle this system.

• Journal of the Society of Disaster Information
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• v.17 no.2
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• pp.218-225
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• 2021

Purpose and Method: Financial field among the various changes due to the nationalization of fire fighting officials is the main point and to stably settle according to the purpose, improvement of special account for fire fighting officials is suggested by analyzing the facts and related acts. Results: To use the fire fighting project budget entirely in fire fire fighting project by the purpose of the installation of special account for fire fighting officials, dual budgeting standard for labor cost should be revised. In the reserve cost budgeting standard "Within 1/100 of the total budget rule" total budget includes the labor cost, as a result reserve cost budget will keep increase, so reserve cost budget should be fixed by the project budget instead of the total budget. Conclusion: To use the fire fighting budget by the purpose of the installation of special account for fire fighting officials, improvement on budgeting standard is necessary to increase quality of the fire service and stably operate the fire fighting organization.

• Fire Science and Engineering
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• v.21 no.1 s.65
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• pp.7-18
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• 2007

This research intended to show a reasonable way to improve working conditions of fire officers in Korea. It shows that fire officers have dignity of their social roles even though they have the unfairness in a work time, rewards, promotions and opportunities of overseas training compared with those of other government officers. The unfairness needs to be solved. In addition, there are more demands in fire fighters, but part of a regional government system already composed of 64.06% of fire officers, which means, there are too many fire fighters in one regional government. Therefore, it is difficult to employ more fire fighters. This is one of barriers to prevent from improvement of the working conditions. To improve the working conditions and to overcome the barriers, there are important solutions to counter the problems. Those are application of alternative policies and systems. Compared with the employment system and workload of fire officers in USA, Japan and other advanced countries, it is necessary to introduce alternative policies which include operation of partial three-shift system, expansion of oversees training, expansion of rotational-off system and improvement of employees' welfare policies.

• Management & Information Systems Review
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• v.35 no.1
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• pp.189-206
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• 2016

It was required to attach the documents on the details of external audit including the number of the participants in external audit, audited parts and audit times under the Article 7-2 on the audit report to the accounting audit report from 2014 in accordance with the amendment to the Act on External Audit of Stock Companies. This study aim to calculate the audit fee based on the estimated cost of service calculation of the government contribution agencies by reflecting the implementation of the revised external audit. This study calculated the audit fee for the target company (a listed company assumed to have no internal control risks and relevant audit risks for unqualified opinion in the previous year, 100 billion won of total amount of asset, manufacturing company in the previous year and preliminary client request) by putting together four items of expenditure including employment costs, expenditure, general management expenses and profit in accordance with the calculation system of cost of service under the State Contract Act. Then, it used the data collected from the documents on the details of the revised external audit after requesting estimation on the target company with the estimated cost to Big-4 accounting firms to identify the participants and times of the accounting audit. The employment costs applied 150% of participation rate of the base price of employment costs for the academic research service cost in 2014, the expenditure used the average value of accounting firms of corporate business management analysis of the Bank of Korea (2013), the general management expenses applied 5% of the general management rate of service business under Article 7-1 of the Enforcement Rule of the Act on Contracts to which the State is a Party and the profit applied 10% of profit rate of service business under Article 7-2 of the Enforcement Rule of the Act on Contracts to which the State is a Party. Based on the calculation of the estimated costs by applying the above, the audit fee was estimated at 50,617,769won. Although the result is not the optimal audit fee, it may be used as a basic scale to compare the audit fees of companies without criteria. Also, such amendment to the Act on External Audit of Stock Companies may improve independence of auditors and transparency of the accounting system rather than previous announcing only the total audit times.