• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.11
• /
• pp.529-540
• /
• 2020

The objective of this research paper is to study the simultaneous relationship between fiscal decentralization, corruption, and income inequality among Vietnamese provinces. We use a balanced panel data set of 63 provinces/cities in Vietnam in the period from 2011 to 2018. The study used 3SLS-GMM (Three Stage Least Squares - Generalized Method of Moments estimator) and GMM-HAC (Generalized Method of Moments - Heteroskedastic and Autocorrelation Consistent estimator). Empirical evidence shows a strong simultaneous relationship: increased corruption will increase regional income disparities, income inequality, and increase fiscal decentralization. In addition, the results also suggest that an increase in per-capita income will reduce the level of corruption, or better control corruption of each province. The degree of increase in income inequality, which reduces fiscal decentralization, is the same for trade liberalization. All demonstrate that there is a simultaneous relationship between fiscal decentralization, corruption, and income inequality. In a region of high public governance quality, fiscal decentralization positively effects its economic growth. This issue will indirectly increase income inequality between provinces within a country. Our findings imply that a country's fiscal decentralization strategy should be linked to improving corruption control and local governance effectiveness, indirectly improving income inequality between localities or regions.

• Journal of the Korean Institute of Rural Architecture
• /
• v.20 no.3
• /
• pp.27-35
• /
• 2018

This study investigated the public use of Myeon Location in Jeollanam - do where the population is at risk of declining. And discussed the rational provision and coordination of public facilities as a guarantee of fundamental rights. As a result of the study, the rational supply and adjustment directions of public facilities are as follows. First, there are problems such as high availability of management, finance, shopping, and health facilities, lack of culture, leisure, community facilities, and weakening of center function. Therefore, in the continuing declining population situation, face management, safety and health facilities should be upgraded to multifunctional facilities, and utilization efficiency and integration should be promoted. In addition, town center rehabilitation should be centered on multifunctional facilities. In addition, elementary schools will have to utilize and preserve them to take advantage of local cultural values as nostalgia storing place that provide incentives for young people and elementary school children in the future. Second, in order to cope with population decline, public facilities need to strengthen public services through complexity and multifunctionality, wide-area operation with neighboring areas, and user-centered operation management.

• Journal of Environmental Impact Assessment
• /
• v.18 no.5
• /
• pp.257-270
• /
• 2009

The central government in Korea has pursued a policy to privatize municipal solid waste treatment facilities in order to enhance the effectiveness of public financial management in recent years. To understand the intentions of local governments on this policy, the survey with questionnaires on 37 out of 256 local governments was made in October, 2007. The results were analyzed and compared in 6 classified policy areas. The results showed that local government had enough financial status to operate the facilities with proper services and had the opinion with positive management in finance with increasing rate of prospective views. Among the facilities operated by local governments, the satisfaction levels for landfill(46.2%) and incineration(40.0%) were relatively higher. However those for recycling and food waste resource facilities were not satisfied with showing lower rate of satisfaction. The priority of privatization in consideration among them were following in order of food waste resource plants(76.2%), incinerators(63.6%), and recycling facilities(53.9%) and the most considerable reason to privatize them was due to resolve financial problems(59.7%). They thought and expected that the privatization would provide cost reduction effects in local governments and also be easier to achieve the environmental goals. To enhance such privatization, expanding more incentives by central government would be essential as shown in the investigation of this survey.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.5
• /
• pp.795-806
• /
• 2021

This study analyzes and assesses the effect of good governance consisting of accountability, transparency, and participation on the financial performance of Pare-Pare City local government moderated by the basic values of Siri culture in the form of Lempu (honesty), Amaccangeng (intelligence), and Awaraningeng (courage). The population of this research is 200 local government employees (respondents). The results of data analysis showed that accountability and participation variables had no significant effect on the financial performance of the Pare-Pare City local government. However, the transparency variable has an influence on local government financial performance. It is hoped that all these 3 variables (accountability, transparency, and participation) will have a significant effect on local government financial performance. To achieve this, it is necessary to apply cultural values that exist in society so that cultural values can provide greater guidance in the management of regional finances. The results provide a better understanding of the importance of Siri's cultural value in the implementation of public services to the community. With Siri's cultural values in the form of Lempu, Amaccangeng, and Awaraningeng embedded in their behavior, government employees can improve performance and avoid deviant behavior or corruption. The novelty of this research is a form of analysis by using local cultural values (the basic values of Siri culture) as the moderating variable.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.4
• /
• pp.181-191
• /
• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• KSII Transactions on Internet and Information Systems (TIIS)
• /
• v.7 no.7
• /
• pp.1705-1720
• /
• 2013

Human face gender recognition requires fast image processing with high accuracy. Existing face gender recognition methods used traditional local features and machine learning methods have shortcomings of low accuracy or slow speed. In this paper, a new framework for face gender recognition to reach fast face gender recognition is proposed, which is based on Local Ternary Pattern (LTP) and Extreme Learning Machine (ELM). LTP is a generalization of Local Binary Pattern (LBP) that is in the presence of monotonic illumination variations on a face image, and has high discriminative power for texture classification. It is also more discriminate and less sensitive to noise in uniform regions. On the other hand, ELM is a new learning algorithm for generalizing single hidden layer feed forward networks without tuning parameters. The main advantages of ELM are the less stringent optimization constraints, faster operations, easy implementation, and usually improved generalization performance. The experimental results on public databases show that, in comparisons with existing algorithms, the proposed method has higher precision and better generalization performance at extremely fast learning speed.

• Proceedings of the KSR Conference
• /
• 2010.06a
• /
• pp.521-526
• /
• 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.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.11
• /
• pp.147-156
• /
• 2020

This study aims to analyze the effect of public spending, macroeconomic variables, and BPK opinion on economic growth. This study is motivated by the inequality of fiscal policy effectiveness between regions in Indonesia in influencing the economic growth of different regions, the ability of local governments to attract foreign investors, and the transparency of regional financial management in designing development programs to encourage regional economic growth. The analytical tool in this study is a dynamic panel regression model with data from 2008 to 2017. The results of this study show that, in the short term, the population affects regional economic growth, while in the long term, the economic growth is affected by the number of people, the poor, General Allocation Fund, health budget, foreign investment and BPK opinion. The findings of this study are that in the long term the General Allocation Fund becomes an obstacle to economic growth, this is because the general allocation funds is widely used to cover the lack of funds for routine regional activities, thereby reducing activities for development programs. Another research finding is that fiscal policies carried out by local governments make a small and ineffective contribution to promoting economic growth.

• The Journal of Asian Finance, Economics and Business
• /
• v.6 no.1
• /
• pp.289-301
• /
• 2019

This paper explores community-based flood disaster risk governance by applying a sensemaking approach. The conceptual sensemaking framework consists of individual experience, dialogue, and socialization components, which together comprise an interconnected system. This study presents a method for applying this framework by using a concerns table and a SWOT analysis to examine the concerns of residents living in a flood plain. A series of community-based workshops on flood risk reduction was conducted with residents of the flood-prone Muraida community in Shiga Prefecture, Japan. During the workshops, residents' concerns regarding flood risk surfaced. This study used an idiographic approach to examine the proceedings of the workshops. SWOT issue analysis was used to examine the strengths and weaknesses in the Muraida community's internal capacities, and examine the opportunities and threats in the external capacities (e.g., local government). Additionally, a SWOT strategy analysis was conducted to identify strategies for knowledge sharing and development of cooperative countermeasures that can be undertaken between the Muraida community and the local government. The results show that the concerns table can not only summarize the main concerns of all workshops, but also provide an understanding of alternative flood risk countermeasures that can be carried out.

• Journal of Korean Library and Information Science Society
• /
• v.34 no.2
• /
• pp.119-141
• /
• 2003

The purpose of this study is to investigate the reason, background, history, and present status of outsourcing of the Public library management and the change of librarianship in Japan. Under the name of the difficulty of finance and the effective management in local government, from the beginning of 1970's, the outsourcing of public library is going to the present. And especially with the progress of outsourcing, there were decreasing of the number of librarian, increasing of part time librarian, and abolition of librarianship. So this study try to find good resolutions about these problems in end.