• 한국인구학
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• 제14권2호
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• pp.1-17
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• 1991

While various fiscal measures have been used to influence regional capital inflow or industrial location, the effect of fiscal variables on labor mobility has been little understood. Understanding the relationship between the composition of local public and urban migration would enhance the city govenment's ability to pursue an appropriate population policy. In order to examine the potential for local public finance to be utilized as a policy tool in directing urban population growth, this paper analyzes the impact of local government financial structure on urban migration. In examining the data on local government finance and the changes in population of Korean cities during the last ten years, it was found that cities with high per capita expenditure in regional development have experienced high population growth rates. In this study migration equations were constructed using various fiscal variables such as the proportion of special account expenditures which are mostly spent for local development purposes, per capita regional development expenditure, degree of local financial independence and per capita net fiscal benefit, along with other explanatory variables. The results of regression analysis showed that city government's regional development expenditure variables have a positive effect on urban net migration and a negative effect on outmigration. Fiscal independence and per capita net fiscal benefit had mixed effects on in and out migration variables, implying that local tax burden does not consistently deter inmigration or induce outmigration. Based on the results of this study some important policy implications can be found regarding local government's fiscal policies. Those cities seeking to attract higher population inflow should make a greater effort in appropriating local expenditures for regional development purposes such as infrastructure, housing, and transportation. city governments should not be too concerned about high local tax burden or necessarily seek to enhance financial independence for these factors do not exert a clear influence on urban population growth or labor supply.

• 무역상무연구
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• 제75권
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• pp.117-136
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• 2017

Trade finance services have been played an important role in the Korea trade development history since 1960's. These days the trade environment is confronted by the 4th Industrial revolution and new trade protectionism. So we need to improve the Korea Trade Finance Services in order to improve Korea trade volume. Bank of Korea(BOK) also revised the Rule of Korea Trade Finance in 2014 and enlarged the trade fund for commercial banks where they handle the trade finance to small and medium enterprises(SME) in 2016. This article handle the current state and problems of Korea trade finance services and suggest the improvement measures as follows; First, the commercial banks, which handle trade finance fund, should improve the customs and practice of judge loan for SMEs. Second, the export volume counting rule for trade loan should harmonize between BOK's Rule and Foreign Trade Management Regulation under the Foreign Trade Act. Third, the processing trade and intermediate trade also can use the trade finance like other trade. Fourth, Trade finance should be in balance between export and import finance to defend the new protectionism. It means that the trade finance should expand to import in the certain conditions. Lastly, the related trade promotion agencies and their employees should improve their skills and abilities for handling trade finance.

• KSII Transactions on Internet and Information Systems (TIIS)
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• 제10권4호
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• pp.1807-1823
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• 2016

Local Binary Pattern (LBP) and its variants have powerful discriminative capabilities but most of them just consider each LBP code independently. In this paper, we propose sub oriented histograms of LBP for smoke detection and image classification. We first extract LBP codes from an image, compute the gradient of LBP codes, and then calculate sub oriented histograms to capture spatial relations of LBP codes. Since an LBP code is just a label without any numerical meaning, we use Hamming distance to estimate the gradient of LBP codes instead of Euclidean distance. We propose to use two coordinates systems to compute two orientations, which are quantized into discrete bins. For each pair of the two discrete orientations, we generate a sub LBP code map from the original LBP code map, and compute sub oriented histograms for all sub LBP code maps. Finally, all the sub oriented histograms are concatenated together to form a robust feature vector, which is input into SVM for training and classifying. Experiments show that our approach not only has better performance than existing methods in smoke detection, but also has good performance in texture classification.

• KDI Journal of Economic Policy
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• 제13권2호
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• pp.41-67
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• 1991

본고(本稿)의 목적은 지방자치제(地方自治制)가 실시됨에 따라 국민경제(國民經濟)에 어떠한 파급효과를 미칠 것인가의 문제와 지방자치(地方自治)의 건실한 발전과 정착을 위해서 지방재정(地方財政)을 어떻게 운용할 것인가의 문제를 고찰하고자 함에 있다. 지방자치(地方自治)는 우리 경제의 지속적인 성장(成長)과 균형발전(均衡發展), 자원배분(資源配分)의 효율성 (效率性) 제고(提高)에 크게 기여할 것이나 경제적(經濟的)인 폐해(弊害)로서 단기적인 물가불안(物價不安), 조세경쟁(租稅競爭) 및 조세수출(租稅輸出)로 인한 자원배분(資源配分)의 비효율(非效率), 지방정부(地方政府)의 재정파탄(財政破綻) 등이 우려되는데 이에 대해서는 적절한 대응책이 강구되어야 한다. 일반적으로 지방자치(地方自治)의 경우 중앙집권(中央集權)의 경우보다 자원배분(資源配分)이 효율적(效率的)으로 이루어지나 본고(本稿) 제(第)III장(章)의 모형분석(模型分析)에서는 지방자치(地方自治)와 중앙집권(中央集權)의 상대적인 효율성(效率性)이 국가(國家) 지방공공재(地方公共財)의 대체탄력성(代替彈力性)의 크기에 의해서 결정되며 대체탄력성(代替彈力性)이 1보다 크면 오히려 중앙집권(中央集權)의 경우보다 효율적(效率的)인 자원배분(資源配分)이 이루어지는 결과가 나타난다. 지방자치(地方自治)의 건실한 발전은 다음과 같은 세가지 내용을 포함하는 지방재정(地方財政) 민주주의(民主主義)의 확립에 의해서 달성될 수 있다. (1) 중앙정부(中央政府)에 대한 지방정부(地方政府)의 자주적(自主的)인 재정권(財政權)이 확립되어야 하며 특히 중앙정부(中央政府)와 지방정부(地方政府)가 어느 정도 대등한 입장에서 합리적으로 운용(運用)할 수 있는 민주적(民主的)인 지방재정조정제도(地方財政調整制度)가 마련되어야 한다. (2) 지방재정운용(地方財政運用)에 있어서 주민(住民)들이 직접 예산편성(豫算編成)과 지역(地域)의 종합발전계획(綜合發展計劃)에 참여하는 직접민주주의(直接民主主義)가 활성화(活性化)되어야 하며 이를 위한 제1의 전제조건으로서 지방재정(地方財政)의 운용내용이 모든 주민(住民)들에게 공개되어야 한다. (3) 지방자치(地方自治)의 경제적(經濟的) 폐해(弊害)로서 가장 우려되는 지방정부(地方政府)의 재정파탄(財政破綻) 가능성에 대비하여 지방정부(地方政府)의 방만한 재정운용(財政運用)을 방지할 수 있는 제도적(制度的) 장치(裝置)로서 미국(美國) 등에서 시행되고 있는 주민(住民)이나 지방의회(地方議會)에 의한 여러가지 형태의 재정통제제도(財政統制制度)가 마련되어야 한다.

• 디지털융복합연구
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• 제12권3호
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• pp.37-53
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• 2014

지방자치단체에 의한 감사는 지방자치단체의 내부 통제를 개선하고 자신들의 정책을 진단하여 관리능력을 향상시키며 정책 오류를 예방하는 역할을 한다. 그러나 자기기관 감사와 검사 수준은 매우 낮은 실정이다. 이는 전문가 수준의 직원보다 빈번한 순환 보직으로 실무 경험이 미흡한 감사요원을 배치하기 때문이다. 이러한 문제를 극복하고 지방자치단체의 자체감사기능을 강화하기 위하여 여러 가지 감사환경을 고려한 솔루션으로 새로운 시스템을 제안한다. 본 연구는 지방감사의 문제점을 찾아 자체 감사평가시스템의 새로운 체계를 제시하였다. 자체전자감사평가시스템은 자체기관 감사 및 검사를 강화하여 궁극적으로 지방정부의 역량을 강화시킬 것이다.

• 산학경영연구
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• 제9권
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• pp.219-231
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• 1996

• The Journal of Asian Finance, Economics and Business
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• 제5권4호
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• pp.9-20
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• 2018

Global rating agencies, such as Moody's and S&P, have assigned credit ratings to corporate bonds issued by Japanese firms since 1980s. Local Japanese rating agencies, such as R&I and JCR, have more market share than the global raters. We examine the yield spreads of 1,050 yen-denominated corporate bonds issued by financial firms in Japan from 1998 to 2014 and find no evidence that bonds rated by at least one global agency are associated with a significant reduction in the cost of debt as compared to those rated by only local rating agencies. Unlike non-financial firms, the reputation effect of global rating agencies does not exist for Japanese financial firms. We also observe that firms with less information asymmetry are more likely to acquire ratings from Moody's or S&P. Additionally, the firm's financial profile does not affect its choice to seek out ratings from global raters. Our findings are contradictory to those by Han, Pagano, and Shin (2012), who employ bonds issued by non-financial firms in Japan. Our conjecture is that the asymmetric nature of financial firms makes investors less likely to depend on a credit risk assessment by rating agencies in determining the yields of new bonds.

• 경영과정보연구
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• 제13권
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• pp.99-125
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• 2003

The purpose of this study is to improve local government accounting system for value creation. In order to achieve this object: First, improvement of public finance policy can be obtained through connection of policy and estimate, and evaluation of soundness and rationality of tax system. Second, innovation of appropriation is achieved through effective division of cost, efficient division of budgetary resources and perfect accrual accounting. Third, a performance report must include accurate performance measures and performance indicators, for its effect is linked to public finance policy. Fourth, general principles of local government accounting must include significance, reliability, consistency with user concepts, relevance, understandability and comparability for financial reports.

• Human Ecology Research
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• 제53권2호
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• pp.131-141
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• 2015

The purpose of this study is to examine a potential association between community factors and the establishment of Local Healthy Family Support Centers (LHFSCs). Community factors were population size, community size, local finance independency, number of workplaces per 1,000 people, number of colleges, political party affiliation of mayor, and political party affiliation of congressman. Data of this study were collected from the census indicators of 222 communities from 2004 to 2014 and analyzed by frequency, mean, geographical information system mapping, and the binary logit analysis. The results of this study are as follows. First, LHFSCs are less likely to be established in communities in the provinces of Gangwon, Chungbuk, and Gyeongbuk. Second, the population size was positively related to the establishment of LHFSCs. Third, finance independency was positively associated with the establishment of LHFSCs. Forth, a mayor was more likely to establish LHFSCs if they were affiliated with the ruling conservative political party. However, the establishment of LHFSCs was not affected by other factors such as community scale, number of workplaces per 1,000 people, the number of colleges, and party affiliation of congressman. Thus, the conclusion suggests family policy implications to improve the geographical imbalance of LHFSCs based on the analysis results.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.315-322
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• 2020

This study investigates the application of management information systems to the quality of local government financial reports, especially the principle of transparency and the law of accountability, which have been measures of financial statement performance evaluation. The study was conducted in Enrekang Regency, Indonesia, which, based on the results of the examination, the Supreme Audit Board reported the status of Disclaimer, Fair with Exceptions, and Fair without Exceptions for three years each. This study used a sample of 35 respondents, finance department employees who worked on local government financial reports. Descriptive quantitative data were collected using a questionnaire instrument, then with the assistance of the Program Solution and Product Statistics (SPSS) Program, data were processed to test hypotheses. The results showed that the use of management information systems based on information and communication technology (ICT) had a significant influence on the quality of local government financial reports. The findings of this study indicate that the application of ICT-based management information systems affects the accountability and transparency of local government financial reports. This finding is reinforced by the use of the principles of government agility in the form of government apparatuses that apply responsive dexterity, flexibility agility, and competency agility.