• 제목/요약/키워드: Local Finance

검색결과 301건 처리시간 0.025초

Quantitative Analysis of Poverty Indicators: The Case of Khon Kaen Province, Thailand

  • PIENKHUNTOD, Ajirapa;AMORNBUNCHORNVEI, Chainarong;NANTHARATH, Phouthakannha
    • The Journal of Asian Finance, Economics and Business
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    • 제7권2호
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    • pp.131-141
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    • 2020
  • This study examines the poverty indicators in Northeast region of Thailand by adopting the global Multidimensional Poverty Index (MPI) methodology and the national survey of Minimum Basic Needs (MBN) of Thailand. Data are collected from three different districts in Khon Kaen province namely: Khok Po Chai, Sam Sung, and Nam Pong. The sample size is 187 households. Data analysis uses Ordinary Least Square (OLS) regression approach and includes 7 dimensions of poverty (health, environment, education, economy, Thai value, asset? empowerment, and digital literacy) with a total of 41 indicators. This study has found that poverty indicators in Khon Kaen province remains centered around the aspects of health and employment dimensions. While a change of family structure in the Thai society since 1960s reduces the family size, household saving substantially increases over the years. The effects of health dimension in poverty, on the other hand, appears on the other poverty dimension of Thai value, which include (1) a bad living habit of head of household (smoke or alcohol consumption) that links with illness and disease, (2) religious practice, and (3) chronic illness. Lastly, there are income gaps of different careers in the area, which suggests the issue of income inequality.

Accounting Information System, Internal Control System, Human Resource Competency and Quality of Local Government Financial Statements in Indonesia

  • SUMARYATI, Anna;PRAPTIKA NOVITASARI, Eka;MACHMUDDAH, Zaky
    • The Journal of Asian Finance, Economics and Business
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    • 제7권10호
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    • pp.795-802
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    • 2020
  • This study seeks to determine the effect of the application of accounting information system (AIS), internal control system, and human resource (HR) competency on the quality of local government financial statements (FS). This study uses agency theory and compliance theory. Agency theory is used to explain that there is a link between the society as the principal and the government as the agent. Compliance theory is a theory, which states that every agency is obliged to comply with regulations because the law-drafting authority has the right to dictate behavior. The population in this study were employees of the financial division of local government organizations in one of the districts in Central Java, Indonesia. The total samples in this study was 106 respondents. The data used are primary data taken from distributing questionnaires to respondents. The method of analysis used to test the hypothesis was multiple linear regression analysis. The results of hypothesis testing indicate that HR competency has an effect on the quality of FS; however, the application of AIS and internal control system has no effect on the quality of FS. The implication of this research underlines the importance of HR competency to improve the quality of local government FS.

환경적으로 지속가능한 개발을 위한 폐기물의 통합적 관리 방안 (Integrated Solid Waste Management for the Environmentally Sound and Sustainable Development)

  • 홍상표;남기창
    • 환경영향평가
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    • 제9권1호
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    • pp.87-98
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    • 2000
  • The costs of solid waste management have continued to increase. Stricter environmental regulations have been applied to waste management units. Future integrated solid waste management should be balanced between source reduction, recycling, energy recovery, and land disposal. To achieve more balanced solid waste management programs, more local governments must adopt diversion and recycling goals and finance to meet those goals. The hierarchy of integrated solid waste management must be enforced in a manner that is flexible enough to allow local governments to implement waste management facilities that match the communities' ability to pay for them. In establishing a hierarchy of integrated solid waste management, local governements have difficulties in implementing source reduction and recycling because of a lack of local control and inability to pay for new facilities. Integrated solid waste management involves selecting compatible options for facilities to manage the collection, recovery of energy and materials(transformation), and disposal of solid wastes efficiently. Waste Collection, transformation, and disposal must support source reduction and recycling activities.

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경량전철 민자사업성분석을 위한 프로그램개발 (Development of Light Rail Transit Financial Analysis System for Private Sector)

  • 민재홍;이호
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2002년도 추계학술대회 논문집(I)
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    • pp.300-306
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    • 2002
  • To construct ligh rail transit, many local autonomous entities investigate the feasibility of project. Especially, many studies attempt to find the probability of private inducement and the method. The purpose of this paper is to develop the light rail transit financial analysis system for private sector, based on the procedure and the method of the financial analysis. This system consistes of the income and cost module. As a result, provide the cash flow, income statement and financial profit statement for the result. We hope that it is contributed to analyze the feasibility of the finance conveniently.

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기초자치단체 여성발전기금운용 분석 : 부산시를 중심으로 (Analysis of Female Development Fund Utilization of Primary Local Self-government : Focused on the City of Busan)

  • 성향숙
    • 한국콘텐츠학회논문지
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    • 제16권2호
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    • pp.354-364
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    • 2016
  • 최근 지방자치단체의 재정위기 해소를 위하여 복지관련 사업이 축소 폐지될 우려에 처해있으며, 지방기금운용의 비효율성에 대한 사회적 논란이 지속되고 있다. 본 연구의 목적은 지방기금에 관한 논란에도 불구하고 부산시 기초자치단체 여성발전기금 운용 현황과 특성을 분석하여, 여성발전이라는 기금운영 목적을 달성하는데 기여할 수 있는 함의를 찾는 것이다. 연구결과 첫째, 재정여건이 좋은 자치구는 기금사업의 비활성화를 통해 기금 적립을 추구하고 있으며, 둘째, 여성발전기금운용의 법적 근거로서의 조례가 양성평등의 가치를 충분히 담지 못하고 있으며 셋째, 여성발전기금사업의 콘텐츠와 기획력이 부족, 기금사업 대상자의 혼재, 여성정책과 가족정책의 미분리에 따른 여성주의적 관점의 한계를 도출하였다. 이를 바탕으로 첫째, 지역여성계와 자치구의 거버넌스를 통한 기금확보 둘째, 여성발전기본조례 개정 셋째, 성인지적 콘텐츠 개발과 출산지원정책 시행을 제언하였다.

우리나라 지방재정지출의 수렴 분석 (An Analysis on Convergence of Local Public Expenditures in Korea)

  • 김성태
    • 디지털융복합연구
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    • 제12권7호
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    • pp.65-76
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    • 2014
  • 본 논문은 우리나라의 1인당 지방재정지출이 1985-2011년 기간 동안 수렴하고 있는 지 여부를 광역자치단체 자료를 이용하여 검증하고 있다. Skidmore et al.(2004)의 구조적 모형을 이용하여 1인당 재정지출증가율 방정식을 추정한 결과 우리나라의 1인당 지방재정지출이 수렴하는 것을 확인할 수 있었다[23]. 더욱이 재정지출 증가율에 기여한 것은 노령인구 증가율이라는 것이 확인되었고, 5개 분야로 지방재정지출을 구분하여 수렴여부를 분석한 결과 기능별 재정지출의 유형에 따라 수렴속도가 다른 것으로 나타나 공공투자지출의 수렴속도가 공공소비지출의 수렴속도 보다 빠른 것으로 나타났으며, 경제개발비 지출의 수렴속도가 사회개발비 지출의 수렴속도보다 빠른 것으로 나타났다. 향후 연구에서는 개별 지방공공재의 혼잡도를 고려한 지방공공서비스의 수렴에 대하여 분석하는 것이 중요한 것으로 보인다.

학교시설의 민자공급에 따른 학교시설관련 기술관료조직 제도개선에 관한 연구 (The Study on the Development of the Technocrat Organization Structures under the PFI Implementation of the Public Educational Facilities)

  • 옥종호;김하열
    • 교육녹색환경연구
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    • 제6권1호
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    • pp.25-48
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    • 2007
  • Korean government implemented the Build-Transfer-Lease (BTL) mechanism since 2005 as one of the privatization methods to procure the social infrastructure with private investment. The mechanism was originally prepared 10 provide such public properties as education facilities, child-care facilities, old generation recuperation facilities, medical welfare facilities, military personnel's apartments, environment facilities, and lease apartments. Since 2005, a total of 13.5 trillion won-valued private fund has been directed to the public educational facilities, which occupies 58% of the total private investment in the facilities of the seven categories. However, many officials in the local public entities have anticipated that the local entities need to be restructured or downsized because of the privatization in stead of providing the educational facilities by governmental finance. The main objective of this study is to identify the appropriate technocrat organization structures to manage the privatization procedures.

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신교통시스템 도입 활성화에 관한 연구 (A Study on Revitalizing the Introduction of a New Transit System)

  • 김필수;정지승;최연철;박철;신화철;강원대
    • 한국철도학회:학술대회논문집
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    • 한국철도학회 2010년도 춘계학술대회 논문집
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    • pp.521-526
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    • 2010
  • The existing city which consists of the downtown in Korea has been built spontaneously, and it is in difficulties for the distribution problem and traffic congestion since undersupply of social facilities cannot afford to handle the increasing traffic demand. So the traffic facilities have been reinforced to increase the competitiveness of the city and solve the related problems. The need of a new transit system considering the transport capacity and environment-friendliness is emerging as revitalization of public transportation is needed for reduce of personal transportation. In case of local governments that the Self-Reliance Ratio of local finance is high, if they promote the business by tram transit low which period could be shorten, it can correspond the traffic policy and invigorate the introduction of the new traffic system.

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Impact of Destination Image and Satisfaction on Tourist Loyalty: Mountain Destinations in Thanh Hoa Province, Vietnam

  • LE, Hoang Ba Huyen;LE, Thi Binh
    • The Journal of Asian Finance, Economics and Business
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    • 제7권4호
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    • pp.185-195
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    • 2020
  • The study aims to assess the impact of destination image, satisfaction and loyalty of tourists at mountain destinations in Thanh Hoa province, Vietnam. The study involves questionnaire surveys and multivariate data analysis methods (Cronbach Alpha test, EFA, CFA, SEM). Research results from 500 tourists in the mountain destinations of Thanh Hoa province demonstrate that all factors have imposed a positive impact on tourist satisfaction, specifically: The most influential factor is Natural features, followed by Human factors while the least influential factor is Infrastructure; On the other hand, research results also demonstrate that satisfaction has a substantial impact on tourist loyalty. Based on the research results, we also proposed some key solutions to enhance the destination image, thereby contributing to increased satisfaction and loyalty of tourists, including: (i) Promoting Natural Tourism Resources. (ii) Raising Awareness of Environmental Protection. (iii) Building Local Cultural Identity. (iv) Building Exclusive Tourist Products. (5) Strengthening the Support of Local Authorities for Tourism Activities. (vi) Developing a Price Policy.

Global Periodic Solutions in a Delayed Predator-Prey System with Holling II Functional Response

  • Jiang, Zhichao;Wang, Hongtao;Wang, Hongmei
    • Kyungpook Mathematical Journal
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    • 제50권2호
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    • pp.255-266
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    • 2010
  • We consider a delayed predator-prey system with Holling II functional response. Firstly, the paper considers the stability and local Hopf bifurcation for a delayed prey-predator model using the basic theorem on zeros of general transcendental function, which was established by Cook etc.. Secondly, special attention is paid to the global existence of periodic solutions bifurcating from Hopf bifurcations. By using a global Hopf bifurcation result due to Wu, we show that the local Hopf bifurcation implies the global Hopf bifurcation after the second critical value of delay. Finally, several numerical simulations supporting the theoretical analysis are given.