• KDI Journal of Economic Policy
• /
• v.35 no.2
• /
• pp.71-105
• /
• 2013

Now that fiscal soundness is increasingly important influenced by the euro area fiscal crisis, early budget execution has been under the spotlight as a tool for economy control, other than typical expansionary method, such as supplementary budget. Basically, early budget execution is a fiscal policy instrument that reponses to economic fluctuations through modifying the inter-temporal allocation of fiscal expenditure within budget, without affecting fiscal soundness. This study empirically examines how effective the intert-temporal reallocation of fiscal expenditure is in economy control. Using Korea's Consolidated Fiscal data, the size of inter-temporal reallocation of fiscal expenditure is defined as changes of fiscal expenditure for one year excluding seasonal factors and used to explain real economic growth rate, a dependent variable. The result shows that the macroeconomic effect of the inter-temporal reallocation turns out meaningful in general, though some policy time lag exists. Meanwhile, a simulation using macroeconomic model finds that overall effect on economic growth is not large because increase in fiscal expenditure allocation at a certain point of time is canceled by the opposite direction within the same fiscal year. However, the inter-temporal reallocation is found to reduce volatility of key macroeconomic variables so as to contribute to partially stabilizing macroeconomy. In particular, such effect of economic stabilization seems to be highly apparent at the time of financial crisis, but not very noticeable in normal economic cycle.

• Health Policy and Management
• /
• v.23 no.1
• /
• pp.59-65
• /
• 2013

Background: The purpose of this study was to analyze the related factors which decide the percentage of health care expenditure of the total fiscal expenditure of local governments and to provide the basic data to contribute for the efficient allotment of healthcare budget. Methods: This study was conducted by the percentage of health care expenditure for 3 years by classifying a total of 230 local governments into the metropolitan cities (gu, 69), the counties (si, 75), and the boroughs (gun, 86) all over the country. With the collected data, the general characteristics of independent variables and the dependent variable were analysed using SPSS ver. 18.0, The correlation analysis and multivariate regression analysis were conducted for the characteristics of variables according to regions by year. Results: In correlation between health care expenditure by year and other variables, there was a significant positive correlation with unemployment rate, metropolitan cities (gu) and other regions, the percentage of health center personnel, health care expenditure in last year as a independent factors. On the other hand there was no correlation with social assistance recipients and the percentage of aging population, financial self-reliance, industrialization rate, suicide rate, cardiac disease mortality, cerebrovascular mortality on health care expenditure. Conclusion: The study clearly shows that health care expenditure of local governance was not correlated with health care need factors comparing social welfare expenditure.

• Journal of the Korean earth science society
• /
• v.32 no.4
• /
• pp.411-421
• /
• 2011

The purpose of this study is to classify the budget and settlement of global natural history museums into functional criteria, to compare and analyze the integrative research and general administrative functions of these museums, and to suggest the standard of budget compilation of the Korean National Museum of Natural History, which will be established in the near future. Annual reports, documents of budget request, financial statements and account books were collected from the following museums: SNMNH of The U.S.A, AMNH of the U.S.A, NHM of England, MNHN of France and NMNS of Japan. The integrative research and general administrative functions of the studied museums are reclassified into the criteria of budget and settlement data of the Smithsonian National Museum of Natural History. After arranging the details regarding budget and settlement of each museum, the international comparative analysis was investigated on the amounts of the integrative research and general administrative functions among the studied museums. The comparison and analysis show the ratio of integrative research function and general administrative function in budget expenditure standard at 6:4 in natural history museums of the U.S.A and England, of which the functions of research, education, exhibition and publication are considered to be the most activated in the world. This implies that museums should increase the budget for support of integrative research to allow them to maximize their functions.

• The Journal of Art Theory & Practice
• /
• no.1
• /
• pp.93-108
• /
• 2003

The aim of this thesis is to evaluate visual arts policy during Kookmin government period(1998-2002). In the beginning, many artists had expected president Kim Dae Jung to enlarge arts support But the evaluation of them was very negative because the government was only interested in the development of cultural industry. First, I analysed the government expenditure in the visual arts. Department of Culture and Tourism took the responsibility of visual arts policy. The budget of arts and culture increased to 1 % of total government expenditure in this period. But the main factor was the increasement of cultural industry and tourism expenditure. The budget of visual arts in 2002 was only 6,600million won. Second, I analysed visual arts support programs. (1) The government introduced studio programs for the first time. For 5 years, 2 national studios and 23 public studios were established. (2) The number of art museum was increased to 62. (3) It introduced alternative space support program and supported 200million won annually. (4) Percent for art scheme reduced from 1% to 0.7% of total construction cost, but still 27 public sculpture gardens were built. (5) Business support for visual arts reduced because of IMF. (6) Also arts market froze and many commercial galleries were closed. (7) In order to revitalize region through arts and to promote international exchange of culture, Gwangju Biennale was created. Third, I analysed Arts Plan 2002. It had a radical limitation because it was established in the last year of Kookmin government period. Also it showed special favors to some arts organizations. In general, I think that positive outcomes are the introductions of the studio program and the alternative space support program. Especially alternative space support program enforced the diversity of visual arts, and encouraged creative young artists. But policy of arts market failed because of IMF and visual artists had to go through rough times.

• Journal of Cadastre & Land InformatiX
• /
• v.52 no.2
• /
• pp.35-51
• /
• 2022

This study investigates how much building area among total building area concentrates on urban region in a local government region and then, I applies 'The Index of Building Concentration in Urban Area' for the first time in a study. The finding shows that Cities' Index is higher than counties', and also shows that a lower index is associated with a higher rate of older adult population, and is also associated with higher general budget expenditure by the local government based on the index of Building Concentration in Urban Area in Gyeongbuk Province. This study provides evidence that the Index of Building Concentration in Urban Area can be utilized in measuring shrinkage level, effectiveness of municipal finance, and in establishing shrinkage city/county planning by basic data.

• Journal of Fisheries and Marine Sciences Education
• /
• v.17 no.2
• /
• pp.180-192
• /
• 2005

In this paper I tried quantitative measures of the rent-seeking for budgetary allocations in Korean fisheries. There is a great deal of ignorance about the level of rent-seeking that takes place as a consequence of government expenditures and the potential for influencing their allocation, and so the attempt by Kats and Rosenberg(1989) to measure this in terms of the extent of annual changes in these allocations was a significant step forward. The opportunity to concentrate net public expenditure benefits within the fiscal function of the state gives rise to rent-seeking by special interest taxpayer-citizens through government budget allocations, special interest groups and coalitions of special interest groups. There are several important implications of budgetary rent-seeking. Budgetary rent-seeking is composed of 'income' and substitution effects, the budgetary 'income' effect is the general increase in government expenditures from one period to another. According to result of this analysis, average expenditures were 17.0% of total fisheries budget in 1966-2005. Therefore, distribution of fisheries budget should be converted by indirect support systems to reduce these rent-seeking behaviors.

• Korean Management Science Review
• /
• v.34 no.1
• /
• pp.71-84
• /
• 2017

The purpose of this study is to extract the characteristic cost through the time series analysis of each cost from 2003 to 2014, and to grasp the performance and relevance of the enterprise. Therefore, in this section, we analyzed the time-series analysis of selling, administrative, and non-operating expenses as described above. First, depreciation cost, advertising cost, transportation cost, research cost, current research cost, and ordinary development cost were extracted as the variables of interest to be verified in the empirical analysis. However, in the analysis of non-operating expenses, we could not extract the specific cost, but we could grasp the time-series flow of cost data before and after two epochs such as financial crisis and introduction of IFRS obligation. The results of this study show that sales management costs have a positive (+) effect on firm value. Empirical analysis confirms that management is trying to increase or decrease the cost This can be confirmed by the empirical results of this paper. At present, general enterprise accounting is done through ERP system. However, since the ERP system does not have an analysis system for each sales and management cost, the current system has difficulty in knowing the budget item for each cost each time the expenditure resolution for each cost item is made, It is a reality that the expenditure plan must be managed separately and it is inconvenient to keep it. However, if this practical difficulty is solved by the cost analysis system such as sales management cost, the present accounting information system will be further developed. Furthermore, the management will increase the profit item It is thought that coordination actions can also be prevented in advance.

• Journal of the Korean Institute of Educational Facilities
• /
• v.16 no.1
• /
• pp.33-41
• /
• 2009

The purpose of this study is to provide a basis for calculation of school operation fees for normal functioning of the school facilities, and facility maintenance and repair cost through their life spans, considering remodeling of the facilities and changes of their functions. This study analyzes maintenance and repair records during the three years from 2003 to 2005 in primary, middle and high schools in Incheon Metropolitan city and also the facility management and operation expenditure of the same schools in the city during the year of 2005, and presents quantified unit cost of each item according to the area, the age of the facilities, and the number of classroom, student, and lessons given. The calculation can be a basis for both BTL school facility managers and the general school facility mangers to budget school facility maintenance cost appropriately and the quantity of energy, water, electricity, and telephone fees calculated here can be a criteria for the managers to check the normal maintenance of their facility.

• Journal of Korean Society of Forest Science
• /
• v.20 no.1
• /
• pp.1-44
• /
• 1973

Needless to say, the management of national forest in all countries is very important in view of the national mission and management purposes. Korean national forest is also in particular significant in promoting national economy for the continuous increasing of the demand for wood, conservation of the land and social welfare. But there's no denying the fact that the leading aim of the Korean forest policy has been based upon the conservation of forest resources and recovery of land conservation function instead of improvement of the forest productive capacity. Therefore, the management of national forest should be aimed as an industry in the chain of the Korean national economy. And the increment of the forest productive capacity based on rationalized forest management is also urgently needed. Not only the increment of the timber production but also the establishment of the good forest in quality and quantity are to bring naturally many functions of conservation and other public benefits. In 1908 Korean national forest was historically established for the first time as a result of the notification for ownership, and was divided into two kinds in 1911-1924, such as indisposable national forest for land conservation, forest management, scientific research and public welfare, and the other national forest to be disposed. Indisposable forest is mostly under the jurisdiction of national forest stations (Chungbu, Tongbu, Nambu), and the tother national forests are under custody of respective cities and provinces, and under custody of the other government authorities. As of the end of 1971, national forest land is 19.5% (1,297,708 ha) of the total forest land area, but growing stock is 50.1% ($35,406,079m^3$) of the total forest growing stock, and timber production of national forest is 23.6% ($205,959m^3$) of the year production of total timber in Korea. Accordingly, it is the important fact that national forest occupies the major part of Korean forestry. The author positively affirms that success or failure of the management of national forest controls rise or fall of forestry in Korea. All functions of forest are very important, but among others the function of timber production is most important especially in Korea, that unavoidably imports a large quantity of foreign wood every year (in 1971 import of foreign wood-$3,756,000m^3$, 160,995,000 dollars). So, Korea urgently needs the improvement of forest productive capacity in national forest. But it is difficult that wood production meets the rapid increase of demand for wood to the development of economy, because production term of forestry is long, so national forest management should be rationalized by the effective investment and development of forestry techniques in the long view. Although Korean national forest business has many difficulties in the budget, techniques and the lack of labour due to outflow of rural village labour by development of national economy, and the increase of labour wages and administrative expenses etc. the development of national forest depends on adoption of the suitable forest techniques and management adapted for social and economical development. In this view point the writer has investigated and analyzed the status of the management of national forest in Korea to examine the irrational problems and suggest an improvement plan. The national forestry statistics cited in this study is based on the basic statistics and the statistics of the forest business as of the end of 1971 published by Office of Forestry, Republic of Korea, and the other depended on the data presented by the national forest stations. The writer wants to propose as follows (seemed to be helpful in improvement of Korean national forest management). 1) In the organization of national forest management, more national forest stations should be established to manage intensively, and the staff of working plan officials should be strengthened because of the importance of working plan. 2) By increasing the staff of protection officials, forest area assigned for each protection official should be decreased to 1,000-2,000 ha. 3) The frequent personnel changes of supervisor of national forest station(the responsible person on-the-spot) obstructs to accomplish the consistent management plan. 4) In the working plan drafting for national forest, basic investigations should be carefully practiced with sufficient expenditure and staff not to draft unreal working plan. 5) The area of working-unit should be decreased to less than 2,000 ha on the average for intensive management and the principle of a working-unit in a forest station should be realized as soon as possible. 6) Reforestation on open land should be completed in a short time with a debt of the special fund(a long term loan), and the land on which growing hardwood stands should be changed with conifers to increase productivity per unit area, and at the same time techical utilization method of hardwood should be developed. 7) Expenses of reforestation should be saved by mechanization and use of chemicals for reforestation and tree nursery operation providing against the lack of labour in future. 8) In forest protection, forest fire damage is enormous in comparison with foreign countries, accordingly prevention system and equipment should be improved, and also the minimum necessary budget should be counted up for establishment and manintenance of fire-lines. 9) Manufacture production should be enlarged to systematize protection, processing and circulation of forest business, and, by doing this, mich benefit is naturally given for rural people. 10) Establishment and arrangement of forest road networks and erosion control work are indispensable for the future development of national forest itself and local development. Therefore, these works should be promoted by the responsibility of general accounting instead of special accounting. 11) Mechanization of forest works should be realized for exploiting hinterlands to meet the demand for timber increased and for solving lack of labour, consequently it should promote import of forest machines, home production, training for operaters and careful adminitration. 12) Situation of labour in future will grow worse. Therefore, the countermeasure to maintain forest labourers and pay attention to public welfare facilities and works should be considered. 13) Although the condition of income and expenditure grows worse because of economical change, the regular expenditure should be fixed. So part of the surplus fund, as of the end of 1971, should be established for the fund, and used for enlarging reforestation and forest road networks(preceding investment in national forest).

• Journal of Preventive Medicine and Public Health
• /
• v.3 no.1
• /
• pp.1-16
• /
• 1970

The present status of control measures for public health important helminthic infections in Korea was surveyed in 1969 and the following results were obtained. The activities of parasitic examination and Ascaris treatment for the positives which were done during 1966 to 1969 were brought in poor result and could not decrease the infection rate. It is needed to improve or strengthen the activities. The mass treatment activities for paragonimiasis and clonorchiasis in the areas which were designated by the Ministry of Health were carried out during 1965 to 1968 with no good results in decrease of estimated number of the patients. There were too many pharmaceutical companies where many kinds of anthelmintics were produced. It may be better to reduce the number of anthelmintics produced and control the quality. The human feces, the most important source of helminthic infections, was generally not treated in sanitary ways because of the poor sewerage system and no sewage treatment plant in urban areas and insanitary latrines in rural areas. The field soils of 170 specimens were collected from 34 areas out of 55 urban and tourist areas where night soil has been prohibited by a regulation to be used as a fertilizer, and examined for parasites contamination with the result of Ascaris egg detection in 44%. Some kinds of vegetables of 64 specimens each from the supply agents of parasite free vegetables and general markets were collected and examined for parasites contamination with the results of Ascaris egg detection in 25% and 36% respectively. The parasite control activities and the ability of parasitological examination techniques in the health centers of the country were not satisfactory. The budget of the Ministry of Health for the parasite control was very poor. The actual expenditure needed for cellophane thick smear technique was 8 Won per a specimen. As a principle the control of helminthic infections might be led toward breaking the chain of events in the life cycle of the prasites and eliminating environmental and host factors concerned with the infections, and the following methods nay be pointed out. 1) Mass treatment might be done to eliminate human reservoirs of an infection. 2) Animal reservoirs which are related with human infections night be eliminated. 3) The excretes of reservoirs, particularly human feces, should be treated in sanitary ways by the means of sanitary sewerage system and sewage treatment plant in urban areas and sanitary latrines such as waterborne latrine, aqua privy and pit latrine in rural areas. The increase of national economical development and prohibition of the habit of using night soils as a fertilizer might be very important factors to achieve the purpose. 4) The control of vehicles and intermediate hosts might be done by the means of prohibition of soil contamination with parasites, food sanitation, insect control and snail control. 5) The improvement of insanitary attitudes and bad habits which are related with parasitic infections night be done by the means of prohibition of habit of using night soils as a fertilizer, and improving eating habits and personal hygiene. 6) Chemoprophylactic measure and vaccination may be effective to prevent the infections or the development of a parasite to adult in the bodies when the bodies were invaded by parasites. Further studies and development of this kind of measures are needed.