• Title/Summary/Keyword: Accounting Policies

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Review of Material Flow Analysis Related Activities of Developed Countries for the Improvement of Resources Efficiency and Sustainability (자원 효율성 및 지속 가능성 증진을 위한 선진국 물질흐름분석 관련활동에 대한 평가)

  • Kim, Seong-Yong
    • Economic and Environmental Geology
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    • v.39 no.5 s.180
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    • pp.615-626
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    • 2006
  • The natural resources and material life-cycle include all human activities related to resources and material extraction, transportation, processing, use, recovery and disposal. Sustainable material management (SMM) is an integrated set of policy approaches targeted on economic agents throughout the material life-cycles and designed to result in economically efficient and environmentally effective material use. The material flows of industrial mineral, ores and fossil fuels have also long been a focal area for environmental policies because of the high environmental pressures associated with extraction, processing, consumption, and final disposal of these materials. OECD work on material flow is to improve the quantitative and analytical knowledge bases about natural resource and material flows within and among countries, so as to better understand the importance of material resources in member countries' economies. In several EU Member States, material flow accounts are part of official statistics. Material flow analysis (MFA) is a valuation method which assesses the efficiency of use of materials using information from material flow accounting. Material flow analysis helps to identify waste of natural resources and other materials in the economy which would otherwise go unnoticed in conventional economic monitoring systems. Resource use and resource efficiency has emerged as a major issue for long-term sustainability and environmental policy.

A Study on the Improvement Measures for the Management and Utilization of Korea's Fiscal Government Data: Focusing on Fiscal Data Governance (재정데이터의 관리 및 활용을 위한 개선방안 연구: 재정데이터 거버넌스를 중심으로)

  • Song, Seok-Hyun
    • Informatization Policy
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    • v.28 no.3
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    • pp.95-111
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    • 2021
  • To achieve a data-driven policy decision-making system, the Ministry of Strategy and Finance has formed a marketing team and is actively building upon it. This system, currently under construction, will enable data-driven financial tasks beyond simple financial administration. The U.S. has already enacted The Foundations for Evidence-Based Policymaking Act in the process of similar pursuits. Since last year, the data-driven system administrative law has been enacted in Korea, and a legal framework has been established for data-driven administrative work. The next-generation budget accounting system to fulfill its role as a data-driven system needs public policy support to operate. Innovation and transformation are needed in various areas such as data management, legal system, and installation of related systems. Accordingly, it is very timely to analyze the financial systems and policies of advanced countries such as the U.S. and U.K., which already have established and operates such a financial system. By benchmarking and applying existing financial information systems to the next-generation budget accounting system, a better system will result. In this study, major developed countries, including the U.S., U.K., France, and Canada were benchmarked and analyzed in terms of the main elements of data governance: public policy, systems, legal framework, promotion system, and service level. It was discovered that the role and direction of the national fiscal policy system that the people favor should be able to respond quickly to the recent difficult economic crisis environment such as the digital transformation trend and COVID-19.

Analysis on Survey, Exploration and Development Policy and Technology of China : Focused on Shale Gas Resources (셰일가스 자원을 중심으로 한 중국의 에너지·광물자원 조사·탐사·개발 기술 정책분석)

  • Lee, Jae-Wook;Kim, Seong-Yong;Ahn, Eun-Young;Park, Jung-Kyu
    • Economic and Environmental Geology
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    • v.47 no.3
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    • pp.291-302
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    • 2014
  • The Chinese government and its agencies were trying in order to solve the unstability of resource supply and demand. Ministry of Land and Resources of China(MLR) carried out a lot of national-level policy and planning for estimating the domestic mineral and energy resources potential and recoverable reserves, as the Chinese land and resources survey plan(1999~2010), the Chinese mineral resource survey and exploration plan(2008~2020), announcement for shale gas industry policies of China, the Chinese shale gas resources evaluation and selection project for its development priority areas(2012), and the plan for Chinese shale gas development(2011~2015). The two large sedimentary basins of Chinese shale gas reserves are Sichuan and Tarim basins with excellent potential, accounting for majority of the estimated national reserves. Recoverable gas-bearing shale of China was surveyed to be widespread. The volume of recoverable shale gas reservoirs in China has been estimated to be around 31 trillion cubic meters(1,115 trillion cubic feet). China is one of only three countries with the US and Canada to produce shale gas in commercial quantities. China is concentrating on technology development to enhance commercial production of shale gas, and on survey and exploration activities to increase its recoverable reserves. The trends related to shale gas development and R&D activities in China to respond to changes in international oil market should be actively monitored based on analysis of Chinese policies and technology.

Estimating the Elasticity of Crude Oil Demand in Korea (한국 원유수요의 탄력성 추정)

  • Lee, Kyung-Hee;Kim, Kyung-Soo
    • Management & Information Systems Review
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    • v.37 no.3
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    • pp.65-81
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    • 2018
  • This study estimated the long-run and the short-run price and income elasticity of crude oil demand by using the ARDL model in Korea. First, the long-run cointegration relationship existed between crude oil demand and price or income in the ARDL-bounds tests. Second, the long-run own price, the cross price elasticity and the income elasticity were both statistically significant elastic and sensitive in the ARDL. Third, there was autocorrelation of the residuals, but no misspecification errors and heteroscedasticity, and then the residuals showed a normal distribution. And the CUSUM & CUSUMSQ tests showed that the coefficients were stable. Fourth, the short-run own price, the cross price elasticity and the income elasticity were both statistically significant elastic and sensitive in the ARDL-RECM. The ECM with the short-run dynamics showed rapid adjustments in the long-run equilibrium of oil demand after the economic crisis. In the short-run, the sensitivity of crude oil demand to price and income changes has moved in the same direction as the long-run case. Korea, depending too much on foreign crude oil, is vulnerable to the shocks of oil prices, so rising oil prices can certainly have a negative impact on Korea's trade balance. And the elasticity of long-run oil prices may help to control and manage Korea's oil demand. The government needs to strengthen monitoring of the country's policies and market trends related to crude oil, establish strategies to customize national policies and market conditions, and strengthen active market dominance efforts through pioneering new market and diversification.

An Analysis of Consumer Preference and Demand for Wild Vegetables: Through a Consumer Preference Survey and Social Big Data Analysis (산채(산나물)에 대한 소비자 의향 및 수요 분석: 소비자 의향 조사와 소셜 빅데이터 분석을 통하여)

  • Byun, Seung-yeon;Seok, Hyun Deok
    • Journal of Korean Society of Forest Science
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    • v.108 no.1
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    • pp.116-126
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    • 2019
  • The production volume and amount of non-timber forest products in Korea has been on the increase for the past five years. In particular, the production amount of wild vegetables (edible mountain plants) is approximately KRW 400 billion as of 2017, accounting for 14 % of the total production amount of non-timber forest products. Among wild vegetables, especially the production volumes and amounts of bracken, saw-wort (Saussurea), and thistle have grown steadily. Nevertheless, severe price competition with cheap imports and little changes in the pattern of wild vegetable consumption may negatively affect the prices of domestic wild vegetables. This, in turn, can decrease the overall consumption of wild vegetables. Recently, however, consumers have preferred healthy food with increases in their income and interest in health. Therefore, now is a crucial time for the wild vegetable market. Accordingly, this study analyzed consumers' purchase and consumption behavior related to wild vegetables through a consumer survey to contribute to establishing various strategies and policies for promoting the consumption of these vegetables. Also, this study identified consumers' awareness and intention regarding wild vegetables by analyzing social big data. Different from previous studies, this study investigated consumers' awareness and intention by analyzing SNS social big data, as well as conducting a survey. The results of the study will help prioritize strategies and policies for boosting the consumption of wild vegetables.

A Critical Study of Local Cultural Policy by Village Mural (마을벽화로 본 지역문화정책 비판적 고찰)

  • Jeong, Yoonsoo
    • 지역과문화
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    • v.7 no.3
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    • pp.81-108
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    • 2020
  • This study aims to critically consider the local cultural policies of the government and local governments by village mural. Village murals, which began to be painted in the late 1990s, have been a nationwide cultural phenomenon for decades. In particular, it was consistently used as an important element of various local cultural policies implemented by the government and local governments. The government and local governments have been working on the project for two purposes: 'improving the residential environment' and 'activating tourism' but it has largely focused on 'activating tourism'. This study grasped the concrete status of major village murals across the country through field surveys, one of the case study methods. Also, through the analysis of official documents, the government and local governments operating in the village mural project were analyzed for the policy basis and administrative management plan. As a result of on-site surveys, most of the village murals across the country had problems such as uniform subject matter, low level representation, and poor follow-up management. This is partly based on the experiences and abilities of organizations and artists who participated in the village mural project, but fundamentally, it is due to the projects of the government and local governments that focused on short-term visual tourism rather than long-term improvement of the residential environment. It was confirmed that the projects of the government and local governments were carried out through vertical integration and that there were problems in the actual work, such as requiring specific topics, subject matter, designs and colors. As a result, the village murals 'objectify' the residents and 'romanticized' the place, resulting in a unified visual representation. Therefore, this study suggests that the administration and accounting should be strictly managed, but in actual work, the vertical integration structure should be eased by simplifying various documents and procedures, as well as rich cultural understanding of the target place, selection of various topics, and original subject matter and expressions.

An Analysis of Factors on College Students' IT Technology Startups will (대학생의 IT 기술창업의지 영향요인 분석)

  • Joun, Hyang-Soon;Shim, Sang-Oh
    • Journal of Digital Convergence
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    • v.12 no.9
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    • pp.1-7
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    • 2014
  • Entrepreneurship and entrepreneurship courses, including my recent absence undergraduate entrepreneurship-friendly system is activated, the spread of technology startups to be scanning my college. However, the college is successful technology startups to take place in order to be solved many problems still exist. In this paper, we have a hard job and continuing high unemployment and social environment college students majoring in IT technology to enable the establishment of the control action for the establishment and analysis of influencing factors. In particular, IT college students majoring in technology startups will affect students' technical skills and characteristics of entrepreneurs and Entrepreneur's motive, entrepreneurship environment outside the extraction and evaluation items such as IT skills to analyze the impact of entrepreneurship. In analysis result, IT major career college students interested in entrepreneurship as an alternative to the higher technology, technical skills and characteristics of entrepreneurs and start-motivated alternative to independence and had an impact on employment. In addition, the university was founded in tech startups according to the environment of entrepreneurship education has a lot of outside influence.

Tax Incentives for Job Creation and Employment Retention (고용창출과 고용유지를 위한 조세지원제도의 개선방안에 관한 연구)

  • Lee, Byung-San
    • Journal of Digital Convergence
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    • v.13 no.11
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    • pp.133-139
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    • 2015
  • This study is aimed at suggesting the establishment strategy of human resource development through the tax support system under the "Tax incentive limitation law" provided for job creation and employment retention, by which the improvement measurements for utility maximization. The study results are briefly summarized as follows: At first, It's necessary to permit overlapping deduction of the tax favor for encouragement of job creation and employment retention, i.e. tax exemption and tax credit, and to exclude a company from the object for the alternative minimum tax application for maximization of the effect on employment inducement. Secondly, It's necessary to establish tax exemption and a tax credit on the surplus of the minimum wage standard. At last, It's also necessary to abolish, or expand the sunset period of tax support on a large scale to enhance the predictability of human resources management. These discussion are made through the convergence both employment policies and tax laws.

Factors Affecting Brand and Student Decision Buying Fresh Milk: A Case Study in Ho Chi Minh City, Vietnam

  • NGO, Huan Quang;NGUYEN, Thang Quyet;LONG, Nguyen Thanh;TRAN, Tung Van;HOANG, Tri M.
    • The Journal of Asian Finance, Economics and Business
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    • v.6 no.3
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    • pp.247-258
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    • 2019
  • The paper aims to examine the factors affecting brand and student decision in buying fresh milk. Combining qualitative and quantitative research methods, this study used self-completed questionnaires to investigate 520 students in Ho Chi Minh City. The results of the study show that that there are five key determinants affecting the dairy brand and student decision in buying fresh milk, including: (1) product quality, (2) fair price, (3) product promotion and customer services, (4) product convenience, and (5) reference group's attitude to the brand. In addition, it is also found that product brand has a direct and positive impact on the student decision. The finding in this study is quite different from other existing literatures in terms of the importance level of the determinants of the student decision in buying fresh milk; specifically, in deciding to buy their fresh milk, students are often interested in the promotion and customer service, the product convenience, and the reference group for the purchase, more than in the quality and price of the product. From these findings, some managerial implications are proposed for policy-makers and relevant enterprises to have appropriate policies and strategies for their business development.

Estimating the Burden of Cancers Attributable to Smoking Using Disability Adjusted Life Years in Indonesia

  • Kristina, Susi Ari;Endarti, Dwi;Sendjaya, Natalia;Pramestuty, Octy
    • Asian Pacific Journal of Cancer Prevention
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    • v.17 no.3
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    • pp.1577-1581
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    • 2016
  • Tobacco use is a well-established risk factor for many types of cancers. Recent data on selected cancer incidence and mortality related to smoking in the Indonesian population are provided in this study. Morbidity and mortality data were derived from GLOBOCAN 2012 and the population attributable fraction (PAF) was estimated using the standard methodology developed by the World Health Organization. Using these data, we calculated disability adjusted life year (DALY) values for smoking-related cancer. The DALY was estimated by summation of the years lived with disability (YLD) and years life lost due to premature death (YLL). The cancer cases related to smoking in Indonesia numbered 45,132, accounting for 35,580 cancer deaths. The morbidity and mortality of lung cancer can be considered as the highest priority in both men and women. Furthermore the greatest YLD due to smoking in Indonesian men and women were from pancreas and lung cancers. For YLL among men, the highest years lost were from lung and liver cancers. On the other hand, among women lung oral cavity and lip were most important. Based on the DALY indicator, burden priorities for Indonesian men were lung cancer (298,980), liver cancer (60,367), and nasopharynx (46,185), while among Indonesian women they were lung cancer (34,119), cervix uteri (9,213) and pancreas cancer (5,433). In total, Indonesian burden of cancers attributed to smoking was 638,682 DALY. This study provides evidence about the burden of cancers caused by smoking as a rational basis for initiating national tobacco control policies in Indonesia.