• 한국건설관리학회논문집
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• 제15권2호
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• pp.33-43
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• 2014

정부, 지방자치단체 및 기타 공공기관 등이 필요로 하는 각종 시설공사, 물품, 용역 등의 조달은 국가예산을 사용하여 집행되고 있다. 우리나라에서는 국가의 예산을 효율적으로 집행하기 위하여 "국가를 당사자로 하는 계약에 관한 법률" 시행령 제9조 제1항 제2조에서 예정가격의 결정기준 중 원가계산에 의한 가격에 관하여 규정하고 있고, 이를 근거로 사업목적에 따라 소관부서별로 각기 원가계산에 의한 예정가격의 결정을 위한 대가기준을 가지고 있다. 본 연구는 기술용역의 대가기준에 관한 고찰을 통하여 투명성을 확보할 수 있는 용역비 산출방법을 도출하여 공공기관이 보다 합리적이고 효율적인 예산집행을 할 수 있도록 현실적인 개선방안을 제시하는데 그 목적이 있다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.741-750
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• 2021

The budget deficit is closely related to expansionary fiscal policy as a fiscal instrument to encourage economic growth. This study aims to apply optimal control theory in the Keynesian macroeconomic model for the economy, so that optimal growth can be found. Macroeconomic variables include GDP, consumption, investment, exports, imports, and budget deficit as control variables. This study uses secondary data in the form of time series, the time period 1990 to 2018. Performing optimal control will result in optimal fiscal policy. The optimal determination is done through simulation, for the period 2019-2023. The discrete optimal control problem is to minimize the objective function in the form of a quadratic function against the deviation of the state variable and control variable from the target value and the optimal value. Meanwhile, the constraint is Keynes' macroeconomic model. The results showed that the optimal value of macroeconomic variables has a deviation from the target values consisting of: consumption, investment, exports, imports, GDP, and budget deficit. The largest deviation from the average during the simulation occurs in GDP, followed by investment, exports, and the budget deficit. Meanwhile, the lowest average deviation is found in imports.

• 한국환경과학회지
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• 제30권11호
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• pp.915-924
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• 2021

Today, as interest in the importance of urban parks increases, many citied internationally are actively creating small parks, but their maintenance systems remain ineffective. Accordingly, in this study, the limitations and problems in the operation and management of urban parks were derived by examining previous studies on overall urban park maintenance and management. Based on this, the study tried to understand the actual state of maintenance and management of small parks through data surveys and field surveys related to budget execution on case sites. Then, we sought to clarify the actual state of maintenance and management of small parks through data surveys and field surveys regarding the budget execution of case sites as a basis for research to prepare an efficient and systematic improvement plan for the maintenance management system of city parks.

• 한국환경과학회지
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• 제5권6호
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• pp.727-738
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• 1996

An one dimensional atmosphere-canopy-soil interaction model is developed to estimate of the heat budget parameter in the atmospheric boundary layer. The canopy model is composed of the three balance equations of energy, temperature, moisture at ground surface and canopy layer with three independent variables of Tf(foliage temperature), Tg(ground temperature), and qg(ground specific humidity). The model was verilied by comparative study with OSUID(Oregon State University One Dimensional Model) proved in HAPEX-MOBILHY experiment. Also we applied this model in two dimensional land-sea breeze circulation. According to the results of this study, surface characteristics considering canopy acted importantly upon the simulation of meso-scale circulation. The factors which used in the numerical experiment are as follows ; the change for a sort of soil(sand and peat), the change for shielding factor, and the change for a kind of vegetation.

• 한국아동복지학
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• 제36호
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• pp.35-64
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• 2011

이 연구는 교육복지우선지원사업을 복지국가 관점에서 바라보고 정책을 분석하는 데 그 목적이 있다. 이 사업의 지향점과 구체적인 내용이 무엇인지, 정권에 따라 이 사업의 강조점은 어떻게 달라지는지, 복지국가 관점에서 이 사업을 어떻게 평가할 것인지, 이 사업은 결과적으로 어떠한 유형의 복지국가에 기여할 것인지를 주요 연구 문제로 한다. 이를 위해 사업의 예산, 대상, 내용, 지향점, 전달체계 등 정책의 구조가 갖는 차원을 분석해 봄으로써 이 사업이 지향하는 복지국가 형태를 유추해 보았다. 이 사업은 국가 주도하에 진행되어 올해 법제화되면서 예산과 규모 면에서는 확대되었으나 여전히 선별적이고 계층화를 유발하는 사업의 형태를 띠고 있다. 특히 학업 향상과 성과를 강조하는 현 정부에서 이 사업의 지향점이 왜곡되고 있는 것은 아닌지 점검해야 할 것이다. 이를 위해 이 사업이 복지국가라는 큰 틀 속에서 바른 방향으로 자리매김하기 위해 나가야 할 방향에 대해 몇 가지 제언을 하였다.

• The Journal of Asian Finance, Economics and Business
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• 제6권4호
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• pp.129-137
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• 2019

Tax can be categorised into direct tax and indirect tax. This paper uses the ordinary least-squares regression method to study the impact of direct and indirect tax on economic growth in Vietnam in the period 2003-2017. Statistical data is collected from the Ministry of Finance of Vietnam. Theoretically, tax generates the state budget revenue and is a tool to regulate the economy. The results of statistical tests show that tax has a positive impact on Vietnam's economic growth. However, the effects of direct tax and indirect tax are different. The indirect tax has a positive influence and promote Vietnam's economic growth, while the impact of the direct tax is invisible. There has not been sufficient evidence to confirm that the indirect tax has a more positive impact than the direct tax. To promote economic growth, Vietnam needs to restructure its tax system towards: (1) Increasing the proportion of indirect tax, reducing the proportion of direct tax in the state budget revenue; (2) Expanding tax bases; (3) Reducing tax rates of corporate income tax and personal income tax; (4) Increasing tax rates of environmental protection tax, natural resources tax, value added tax and excise tax on some types of goods which harm health and environment.

• International Journal of Computer Science & Network Security
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• 제22권10호
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• pp.347-351
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• 2022

The article is devoted to the formation of approaches to improving the system of administration of customs payments in modern conditions. It is established that important components of the administration of customs payments are customs expertise, customs value assessment, and control over the declaration of goods to ensure the completeness and timeliness of customs duties payments to the budget. It is found that the practice of customs administration shifts the emphasis of foreign trade regulation to the use of the principles of work implying the use of the latest technologies for the preliminary electronic exchange of information, remote customs clearance of goods without the physical presence of an official, and consistent application of risk management. It is established that an important place in the structure of the state authorities regulating the foreign economic activity is given to the customs service. Furthermore, the existing problems in the implementation of international trade operations necessitate the improvement of approaches to the customs regulation of export-import activities of enterprises.

• 국제학술발표논문집
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• The 6th International Conference on Construction Engineering and Project Management
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• pp.104-108
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• 2015

Delay on State-Funded Construction Projects (SFCPs) in Dong Thap - a province in Mekong Delta of Vietnam, as many provinces of Vietnam, have caused budget overrun through many recent years. The budget-overrun situations, in turn, have deepened the delay. Identifying critical factors affecting delay SFCPs plays a key role to mitigate negative impact of delay. 134/160 questionnaires were collected from personals working for project owners, consultants, supervisors and contractors in Dong Thap Province. Convenient sampling method was used. EFA was resulted in critical 04 factors with 20 variables caused delay in SFCPs, including: "Project technic, contractor's financial capacity and adjustment role of the government", "Regulation and Policy", "Mutual benefit support and concern between the government and residents", and "Disadvantage of construction site and weather season". Reliable measures to reduce delay on SFCPs are discussed to establish legal corridors to strictly controlling the process, consider mutual benefit between the government and its residents, and evaluating construction conditions. Those measures are considered could be applied in not only Dong Thap province, but most provinces of Vietnam as well.

• 한국정보통신학회논문지
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• 제18권4호
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• pp.861-866
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• 2014

국가 연구개발 사업은 그 규모가 점차 확대되고, 대형화되어가고 있어 연구 영역간의 융복합화 등이 활발하게 진행됨에 따라, 보다 객관적이고 공정한 사업선정과 예산관리의 투명성이 담보될 수 있는 시스템구축의 필요성이 대두되고 있다. 본 연구에서는 이기종간의 정보연계를 위한 표준 프레임워크를 제안하고, 이를 기반으로 국가 재정의 예산과 회계를 총괄하는 디지털예산회계시스템과 국가 연구개발 성과관리 및 성과평가를 담당하는 국가과학기술지식정보시스템의 정보연계를 위한 시스템을 고찰하여 연계를 위한 현황과 문제점을 해결하는 표준 정보연계 프레임워크의 활용방안을 제시하고자 한다.

• 한국물환경학회지
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• 제34권3호
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• pp.270-284
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• 2018

Paldang is a river reservoir located in the Midwest of Korea, with a water volume of $244{\cdot}10^6m^3$ and a water surface area of $36.5km^2$. It has eutrophied since the construction of a dam at the end of 1973, and the phosphorus concentration has decreased since 2001. Average hydraulic residence time of the Paldang reservoir is about 10 days during the spring season and 5.6 days as an annual level. The hydraulics and water quality of the reservoir can differ greatly, both temporally and spatially. For the spring period (March to May) in 2001 ~ 2017, the reservoir mean total phosphorus concentration calculated from the budget model based on a plug-flow system (PF) and a continuous stirred-tank reaction system (CSTR) was 13 % higher and 10 % lower than the observed concentration, respectively. A composite flow system (CF) was devised by assuming that the transition zone was plug flow, and that the lacustrine zone was completely mixed. The mean concentration calculated from the model based on CF was not skewed from the observed concentration, and showed just 6 % error. The retention coefficient of the phosphorus derived from the CF was 0.30, which was less than those of the natural lakes abroad or river reservoirs in Korea. The apparent settling velocity of total phosphorus was estimated to be $93m\;yr^{-1}$, which was 6 ~ 9 times higher than those of foreign natural lakes. Assuming CF, the critical load line for the total phosphorus concentration showed a hyperbolic relation to the hydraulic load in the Paldang reservoir. This is different from the previously known straight critical load line. The trophic state of the Paldang reservoir has recently been estimated to be mesotrophic based on the critical-load curve of the phosphorus budget model developed in this study. Although there is no theoretical error in the newly developed budget model, it is necessary to verify the validity of the portion below the inflection point of the critical-load curve afterwards.