• Korean Journal of Legislative Studies
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• v.27 no.2
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• pp.111-143
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• 2021

It is necessary to analyze the budget power during the budget process of the local council, paying attention to strengthening the capacity of local council and reinforcing expertise to secure accountability. The budget power of council is expressed in various terms such as power of the purse and the authority to control the budget, and focuses on the role of control and check in the council's budget process. The purpose of this study is to analyze the factors that political·administrative variables, social·economical variables affect the budget power of local council. The budget power of councils was set as the budget net modification rate and the period for processing the budget bill at the plenary session. And the effects of various variables were checked. As a result, the local council confirmed that there was a lack of checks and controls in the budget process.

• Journal of Fisheries and Marine Sciences Education
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• v.27 no.1
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• pp.83-97
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• 2015

This study is to investigate elementary school teacher's awareness about the operation of school accounting budget system such as annual expenditure budget, operation process, and its effect. To achieve the research purpose, based upon literature review and pilot test survey questionnaire was developed. Subjects of the survey were public elementary teachers of Busan Metropolitan city. The findings were the followings: Teachers' awareness about the budget structure was higher than that of school budget amount. Teachers' awareness about the budget process such as budgeting, deliberation, finalizing, expenditure, etc was comparatively high. The study suggests close connection between the school budget and school management plan, in-service training for teachers regarding the budgeting etc.

• 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.

• Journal of the military operations research society of Korea
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• v.6 no.1
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• pp.93-101
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• 1980

An effectively designed budget system in the poor resources environment necessarily has three design criteria : (i) to be both planning-oriented and control-oriented, (ii) to be both rationalistic and realistic, (iii) to be sensitive to the variations of resources environment. PPB system is an extreme (planning-oriented and rationalistic) and conventional OEB/OUB system is the other extreme (control-oriented and incrementalistic). Generally, the merits of rationalism are limited because of the infeasibility of applications. Hence, mixtures of the two extremes such as MBO, ZBB, and RZBB have been examined and applied during the last decade. The classical mathematical models of capital budgeting are the starting points of the development of the Budget-Mix Model introduced in this paper. They are modified by the followings: (i) technological-resource constraints, (ii) bounded-variable constraint, (iii) the exchange rules. Special emphasis is laid on the above (iii), because we need more efficient interresource exchanges in the budget-mix process. The Budget-Mix Model is not based on optimization, but a heuristic approach which assures a satisficing solution. And the application fields of this model range between the incremental Nonzero-Base Budgeting and the rational Zero-Base Budgeting. In this thesis, the author suggests 'the budget- mix concept' and a budget-mix model. Budget-mix is a decision process of making program-mix and resource-mix together. For keeping this concept in the existing organization realistic, we need the development of quantitative models describing budget-mix situations.

• Journal of the Korean Society for Library and Information Science
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• v.48 no.3
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• pp.27-53
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• 2014

It is often said that collections of public library are too poor to meet user demands in terms of quantity as well as quality. It is also criticized that this situation is related to the lack of material budget and non-systematic purchasing process. Situated in such context, this study attempted to investigate current policies and regulations that control the material budget allocation and purchasing process in public libraries, because book purchasing process in public libraries is especially influenced by policies and regulations both in national and regional levels. Policies and regulations affecting material budget allocation and purchasing process were analyzed into 4 elements, namely about (1) financial foundation supporting collection development and material budget allocation, (2) the formation of material budget and discount rates, (3) prescribing characteristics of monographs public libraries purchase, and (4) acquisition process.

• Journal of Information Technology Services
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• v.16 no.4
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• pp.65-75
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• 2017

The purpose of this study is to investigate how software policy shows the moderating effects between organizational capability maturity and organizational performance. The software policy includes the proportions of development personnel and development budget that can affect organizational performance. It is important to empirically identify whether the ratios of budget and personnel, which are some of the main policy indexes of the organization can promote the causal relationship between organizational maturity and organizational performance. These personnel and budget may be assumed to affect the causal relationship between organizational capability maturity and organizational performance. The results of this study shows that the moderating effects of software policy are partially proved. The two policy indexes, personnel ratio and budget ratio, showed a moderating effect between process implementation and organizational performance, but did not show any moderating effect between quantitative management and organizational performance. This is because the companies participating in the survey are still in the early stages of quantitative process management and quantitative management does not show the differentiated results among the participating organizations. The significance of this study is as follows. In the academic aspect, the causal relationship between organizational maturity and organizational performance was examined empirically, and it was analyzed whether the two adopted policy indicators have a moderating effect between organizational maturity and organizational performance. On the practical side, the analysis suggested that the ratios of budget and personnel emphasized by the government or organization played a role of facilitating the organizational maturity and organizational performance.

• International Journal of Computer Science & Network Security
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• v.21 no.9
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• pp.239-246
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• 2021

This article substantiates the scientific provisions for modelling the level of Ukraine's public financial security taking into account the impact of budget policy, in the process of which identified indicators of budget policy that significantly affect the public financial security and the factors of budget policy based on regression analysis do not interact closely with each other. A seven-factor regression equation is constructed, which is statistically significant, reliable, economically logical, and devoid of autocorrelation. The objective function of maximizing the level of public financial security is constructed and strategic guidelines of budget policy in the context of Ukraine's public financial security are developed, in particular: optimization of the structure of budget revenues through the expansion of the resource base; reduction of the budget deficit while ensuring faster growth rates of state and local budget revenues compared to their expenditures; optimization of debt serviced from the budget through raising funds from the sale of domestic government bonds, mainly on a long-term basis; minimization of budgetary risks and existing threats to the public financial security by ensuring long-term stability of budgets etc.

• Journal of Korea Technology Innovation Society
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• v.12 no.4
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• pp.819-839
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• 2009

Proposed increases to the government's R&D budget should be discussed based on merits of meeting efficiency and effectiveness criteria. The evaluation of the national R&D budget and related programs are performed in two areas: a system of R&D budget coordination and allocation, and a system of R&D program performance. This paper mainly focuses on the operational areas of R&D budget evaluation system with a focus on their impact to efficiency and effectiveness. The core view point for a R&D budget evaluation system involves two directions: Firstly, to detail the relationships between the later stage (ex. post) activities such as, program survey, analysis, and program performance evaluation, with the budget evaluation. Secondly, to critically oversee all R&D coordination procedures with a different perspective. Budgeting is generally known as a serial process of policy making, planning and executing. It is highly desirable for the budget to be allocated to, and spent by, specific programs as planned, and that each plan be aligned with a specific policy. As such, a strong relevance between the program structure and budget code system is integral to successful execution. It should be performed using a decision making system which closely examines the link between policy and budget. It is also recommended that systematic relationships be maintained among budget coordination and allocation, performance evaluations of policy and program levels, and program survey and analysis system, and that their operational schedule should be reviewed comprehensively as a one integrated system. The National Science and Technology Council is expected to play a major and practical role as the center of policy planning and should be supported by the objective and unbiased system which covers overall process from policy making to program evaluation. Finally, increased utilization of contents, timely program survey and analysis, and accurate of activity scheduling of budget coordination and allocation, and diligent program performance evaluation all contribute towards a more efficient and effective overall evaluation system.

• Journal of Korean Society of Industrial and Systems Engineering
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• v.32 no.4
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• pp.153-160
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• 2009

In the research-oriented university there are various laboratories in the departments according to a major field of study. Under these circumstances the budget to purchase experimental facilities has only to be distributed among research teams and then is spent within the confines of it without rein. However, in case of college the budget for experimental facilities needs to be considered other allocation methods because of no laboratory being managed by professor. In this paper the methodology for the rational selection of experimental facilities for college is proposed. It is composed of the following ; (1) the rational allocation method of the budget for experimental facilities in consideration of the characteristics of individual departments, and (2) the evaluation and selection of the alternative experimental facilities submitting in each department. To decide rationally importance of estimation index for the determination of budget and equipment is applied the Analytic Hierarchy Process(AHP) technique. First the proposed methods are presented and then discussed with simulation results.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.29 no.6
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• pp.779-786
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• 1996

The main purpose of this study was to estimate the role of dissolved inorganic nitrogen (DIN) released from sediment and denitrification process in sediment on the nitrogen budget of Hiroshima Bay by means of collecting data on distributions and budgets of nitrogen and phosphorus in the bay, DIN fluxes across sediment-water interface and denitrification rates in the sediments of the same area. The TN : TP and DIN:DIP atomic ratios of the discharged freshwater were about 26 and 21, respectively. The standing stocks in the seawater of the TN : TP atomic ratio varied from 8 to 14 with an annual mean value of 11, while the DIN : DIP atomic ratio varied from 10 to 15 with an annual mean value of 12 in the bay. The residence time of nitrogen and phosphorus were estimated to be about 109 days and 200 days in the bay, respectively. The proportion of DIN released from sediment and denitrification rate to the loading of total nitrogen into Hiroshima Bay were $45\%\;(37\~82\%)\;and\;13\%(0.0\~37\%)$, respectively, and the amount of nitrogen through denitrification process was 6.5 times larger than the outflow of nitrogen from the bay. The results show that DIN released from sediment and denitrification process in sediment play important roles on the nitrogen budget in Hiroshima Bay.