• Journal of Construction Engineering and Project Management
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• v.2 no.4
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• pp.32-41
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• 2012

In recent times, multi-centralization and decentralization as well as large Capital area and suburbanization in the spatial structure of capital area. With rapid growth, urbanization and industrialization are unsystematic, and growth inequality between regions caused negative effects such as discordant centralization and decentralization, fluctuating land value, and gap between living conditions. Accordingly, this study analyzed urban spatial indexes by the self-governed body in the capital area such as Seoul, Incheon, and Gyeonggi province for the analysis of the regional inequality phenomenon. We examined the characteristics of temporal and spatial changes in urban spatial structure in the capital area by utilizing the distribution pattern and density of city indexes such as population, employment, etc, and then drew the commonality of those factors through factor analysis. We evaluated the drawn results through the city standard index by each city, conducted factor score analysis, and identified the interaction between each factor and Housing Purchase Price Composite Indices index, housing rent price index(Housing Jeonse Price Composite Indices), land price fluctuation rate, diffusion ratio of house, and financial independence.

• Journal of Cadastre & Land InformatiX
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• v.44 no.2
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• pp.193-207
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• 2014

The purpose of this study is the issue of public institutions and the financial metrics improve enforcement, public institutions through an integrated management plan for the research is to increase the efficiency of public finances is the purpose of this study. In this paper, the financial operations of public institutions in the five issues (evaluation index system, financial management control framework, Private/Public Sector management, public finance law/institutions, government budget support management) is presented. Issues and a variety of public agencies on how to improve this, this paper proposes the following. the participation of Congress Control Tower(Public Finance Policy Committee )is installed.

• International Journal of Computer Science & Network Security
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• v.22 no.7
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• pp.75-84
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• 2022

The efficiency of the regional fiscal policy implementation is based on the achievement of target criteria in the formation and distribution of own financial resources of local budgets, reducing their deficit and reducing dependence on transfers. It is also relevant to compare the development of financial autonomy of regions in the course of decentralisation of fiscal relations. The study consists in the cluster analysis of the effectiveness of fiscal policy implementation in the context of 24 regions and the capital city of Kyiv (except for temporarily occupied territories) under conditions of fiscal decentralisation. Clustering of the regions of Ukraine by 18 indicators of fiscal policy implementation efficiency was carried out using Ward's minimum variance method and k-means clustering algorithm. As a result, the regions of Ukraine are grouped into 5 homogeneous clusters. For each cluster measures were developed to increase own revenues and minimize dependence on official transfers to increase the level of financial autonomy of the regions. It has been proved that clustering algorithms are an effective tool in assessing the effectiveness of fiscal policy implementation at the regional level and stimulating further expansion of financial decentralisation of regions.

• Journal of the Korea Society of Computer and Information
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• v.14 no.4
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• pp.141-152
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• 2009

This research conducted research on the provision of the strategic information for the companies' financial and accounting parts among the functions that are provided by the ERP, elements related to the adoption of financial information system that influence and that supports decision-making and management performance. The results of this research are as follows. First, organization's degree of decentralization among the organization structure's characteristics and the element of information technology infrastructure among the information technology characteristics does not affect financial or non-financial performance. Second, financial information characteristics do not affect financial performance partially, Third, organization's size does not play the role of adjuster when it comes to the financial performance. Fourth, some research variables used on this research were not analyzed as important elements that influence financial performance, but the analysis showed that they mostly influence non-financial performance, which means that these are what could be considered strategically when adopting financial information system in the future.

• Journal of Agricultural Extension & Community Development
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• v.3 no.2
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• pp.167-176
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• 1996

Localization process of agricultural extension personnel in Korea were in progress with insufficient debates for effective personnel management. Although the members of the Korean Agricultural Extension Society were strongly opposed to the plan to decentralize agricultural extension personnel from central to local government status, the administrative action took place to localize as of January 1997. The Korean Agricultural Extension Society filed the petition against to the plan pinpointing lowered morale of extension personnel, the financial burden of local governments, jeopardizing stability, undermining efficiency, and people`s attitude towards central and local government. The dangers of decentralization of agricultural extension services may cause serious problems in varied areas. More extensive debates would be needed in deciding the future directions of agricultural extension services analyzing the basic characteristics of agricultural extension, linkages of research and extension, financial burden of local government, specialization of extension personnel, and unnecessary duplication of investment among local governments.

• Journal of the Korean Geographical Society
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• v.45 no.1
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• pp.119-143
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• 2010

Local administrative districts in Japan have extensively reformed over the last 10 years and have decreased by 40 percent. This study examines the process of the municipal mergers in Japan from the perspective of the politics of space, in addition to a focus on the formation of Tobichi (enclaves). The background and progress of municipal mergers in Japan revealed that the reformation of administrative districts progressed under 'restruction' rather than 'decentralization' to manage a financial crisis of government. As a result, the municipal mergers of Japan have progressed in spatiotemporal inequality. The municipal mergers of the study areas are analyzed in multi-dimensional spatial politics composed of financial and demographic properties, locationality, territoriality, placeness, and the politics of decision making. Administrative districts have a spatial property; the reformation of them should be considered with the specialty and generality of the region.

• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.112-123
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• 2014

This Study aims to establish better sound fiscal plan by investigating perception of local government officials. Local government fiscal consolidation is affected by a combination of factors, including social, economic, demographic, political financial health of local governments. We derived the financial situation of the government-related indicators, financial health-related indicators, the indicators to improve the financial health on the basis of this study are an existing discussion. To ensure the financial soundness of the Cheonan, it is necessary to increase the efficiency of financial management including financial monitoring and control devices provided the locals, investment screening analysis system to enable it. In addition, fiscal controls should be strengthened in order to effectively autonomous government debt management. You must cuts expense of local government to prepare for expansion of local government finance, it is necessary to realize that the fee rates. It should be made through a blend of autonomy and control in the central government, network of local government and the development of local financial operations. You should also to be distributed to the residents welfare and community development funds are invested substantially to establish a systematic planning, resource allocation, evaluation, and reflux system.

• The Journal of the Korea Contents Association
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• v.20 no.7
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• pp.161-168
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• 2020

Local decentralization is a rational allocation of power and responsibilities between the state and local governments, but it is not just a transfer of administrative affairs and transfer of funds. In order to look at the task of moving administrative affairs to the districts, this paper first considered the relevant prior study. Next, we looked at the assessment of the level of function transfer and direction of transfer for government employees. Finally, the task for the transfer of functions has been drawn. Revitalizing functions or affair transfers requires the president's firm will and continued support, efforts to divide roles between central and local governments, increased responsibilities of local governments, revitalizing civic participation and establishing democracy. In addition, in order to expand the function transfer problem, the affair allocation system must be newly established. The discussion of such a system should take into account the issue of regional equity as well as financial transfers. Localization through transfer of functions requires, among other things, a change in perception of the relevant groups. Local decentralization requires long-term time and the participation and cooperation of not only the central but also related stakeholders are important, as seen in existing studies and in the nation's experience.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.4
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• pp.275-286
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• 2020

The study explores factors that affect the performance of responsibility accounting at public universities in Vietnam. The study conducted a survey of 130, out of 154 public universities in Vietnam and uses regression analysis methods. The results identify eight groups of factors affecting the performance of responsibility accounting at these establishments of higher education: Division of the organization into responsibility centers, Estimation and Reality, Cost and income allocation, University autonomy, Management decentralization, Estimation, Reward, and Report. Costs and income allocation for responsibility centers, university autonomy, and the division of universities into responsibility centers are shown to significantly affect the performance of public universities in Vietnam. The results show that the performance of responsibility accounting at public universities in Vietnam is influenced by decentralization of management, division of the organization into responsibility centers, reward, cost and income allocation, estimation, evaluation of the results achieved between the estimation compared with reality, release of reports and university autonomy. Among the factors, cost and income allocation, university autonomy, division of the organization into responsibility centers, reward and evaluation of results achieved between estimation and reality have strong impacts. The study findings also indicate that the school council does not affect responsibility accounting at these universities.

• Journal of Distribution Science
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• v.13 no.8
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• pp.15-25
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• 2015

Purpose - There is a lack of research on how much corporate control is sufficient for effective subsidiary business-related decision making. To address this research gap, this study analyzes the impact of the level of control of a Korean corporation's headquarters on its overseas subsidiary performance. Research design, data, methodology - The study's sample comes from the Overseas Korean Business Directory of KOTRA. A multiple regression analysis empirically confirmed the relationship between the headquarters level of control over the subsidiaries and their performance. Results - The results show that the greater an organization's headquarters control over strategic issues, the greater the subsidiary's non-financial performance. However, quick decision-making through decentralization promotes the rapid selection of successful new products that can provide a competitive advantage. Conclusion - This study shows that the impact of control levels on subsidiary performance depends on the type of control involved. Specifically, while low levels of control over operational issues had a positive (+) influence on subsidiary non-financial performance, high control levels led to improved non-financial performance with regard to strategic issues among the subsidiaries.