• 대한지리학회지
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• 제43권6호
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• pp.914-937
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• 2008

본 논문에서는 지금까지 대부분의 지방재정 논의가 중앙정부를 중심축으로 하는 지방재정의 재정분권과 형평화 효과를 중심으로 이루어지고 있다고 보고 대안적으로 수도권과 비수도권의 상생발전을 위한 수평적 형평화 기금 조성방안을 제시한다. 먼저 지역 간 재정기반의 불균등을 분석하고, 형평화 기금 조성을 위한 부동산관련 조세적 방법, 개발이익 및 개발부담금 등을 활용하는 비조세적 방법, 공동세 방법, 수도권 규제조정 및 용도지역 변경에 따른 이익활용방법을 분석한다. 마지막으로 형평화 기금의 운용을 위한 사회적 협약과 계약이론에 기반 하는 거버넌스 전략을 제시한다.

• 산업경영시스템학회지
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• 제22권50호
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• pp.105-125
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• 1999

The results of analysis on foreign exchange market, stock and financial market after January of 1997 are that foreign exchange market will be affected by stock and financial market volatility about 1999. This means that stock and financial market are more stable than foreign exchange market. This also is supported by ‘financial market forecast of 1999 in Daewoo Economic Research Institute’. After won/dollar (end of period) will be increasing in 1,430 at second quarter of 1999, this is to downward 1,200 fourth quarter of 1999. This is somewhat based on government's higher exchange rate policy. But, after yield of corporate bond is to 11.0% at first quarter of 1999, this will be stable to 10.2% at fourth quarter. During the first quarter of 1999, yield of corporate bond is to somewhat increasing through sovereign debt and public bonds, technical adjustment of interest rate. After this, yield of corporate bond will be stable according to stability of price, magnification of money supply, restucturing of firms. So, stock market is favorably affected by stability of financial market. But, the pension and fund of USA, i.e., long-term portfolio investment fund, are injected through international firm's management. It is included by openness of audit, fair market about foreign investors. Finally, Moody's strong rating on the won-denominated bonds suggest that Korea's sovereign debt ratings could be restored to an investment grade in the near future. It sequentially includes inflow of foreign portfolio investment fund, fall of won/dollar foreign exchange rate (appreciation of won) and stability of yield of corporate bond.

• 보건행정학회지
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• 제24권4호
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• pp.342-348
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• 2014

Background: Due to lack of regular and systematic evaluation tool, Korea's tobacco control policy has not been examined its overall process of implementation including efficiency and adequacy of the policies. This study developed policy monitoring and evaluation model to assess policy implementation and effectiveness of tobacco control in Korea. Methods: Based on World Health Organization operational manual for assessment, MPOWER (monitor tobacco use and prevention policies, protect from tobacco smoke, offer help to quit tobacco use, warn about the dangers of tobacco, enforce bans on tobacco advertising promotion and sponsorship, and raise taxes on tobacco) related policies were reviewed by rating policy efforts, programme management, people (human resources and their development), provision of organization, provision of fund and partnerships (range, 0 to 5). Results: As a result of the experts' assessment, overall Korean tobacco control policies scored 2.61 points, which is poor. In relation to each 'MPOWER' policies, 'W' scored the highest points (2.93), followed by 'O' (2.91), 'M' (2.87), 'P' (2.86), and 'E' (2.23). 'R' scored the lowest points of 1.87, meaning government efforts in tobacco price policy is insufficient. Conclusion: This study concludes that Korean tobacco control policy should strengthen tax and price measures, while programme infrastructure, people, and funds for policy enforcement should be secured. Furthermore, rather than focusing on one specific measure, a balanced approach reflecting various aspects of tobacco controls should be considered in order to decrease smoking rates and prevent smoking initiation.

• KDI Journal of Economic Policy
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• 제33권1호
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• pp.45-72
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• 2011

본 연구는 2002년 1월부터 2010년 4월까지의 기간 동안 우리나라 주식형 펀드의 자료를 이용하여 교차보조의 존재 여부에 대한 분석을 수행하였다. 분석 결과, 전체적으로 운용보수가 낮은 펀드로부터 운용보수가 높은 펀드로 성과의 이전이 이루어져 운용사가 투자자의 이익보다는 운용사의 이익을 극대화하는 행동을 선택함을 확인할 수 있었으며, 이러한 경향은 2008년 이후 강화된 것으로 나타났다. 또한 설정된 지 오래된 펀드로부터 신생 펀드로의 교차보조와 전 분기 수익률이 높은 펀드로의 성과 이전이 존재하나 2008년 이후 이러한 경향은 완화된 것을 확인하였다. 이러한 분석 결과는, 투자자 보호를 위해 투자자의 이익을 해할 가능성이 있는 거래에 대한 면밀한 감독과 운용사의 운용능력에 대한 평가가 종합적으로 이루어질 필요가 있음을 시사한다.

• 동아시아경상학회지
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• 제9권2호
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• pp.1-10
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• 2021

Purpose - The purpose of this study is to measure the efficiency of social security expenditure in 31 provinces, cities and autonomous regions in China and proposes corresponding improvement plans. Research design, data, and methodology - The data were obtained from the statistical yearbook of each province. The BCC and CCR models of DEA model and Malmquist index are used to analyze the efficiency, and the input-output index is expanded. Result - The results show that the social security performance of the Chinese government has improved on the whole despite the unbalanced development in different regions. Each region should look for strategies to improve the efficiency of social security according to its own problems. The study suggests that provinces affected by TCI should improve their internal environment, such as raising social security fund structure and strengthening fund supervision, to improve efficiency. Areas affected by TECI need to be more responsive to policy, socio-economic and technological development. Conclusion - The research conclusion can provide reference for Chinese provinces to improve the efficiency of social security expenditure in the future. This study is not comprehensive enough in the selection of input-output indicators, which can be further expanded in the future.

• 수산경영론집
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• 제37권3호
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• pp.45-63
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• 2006

A number of public loans with lower interests and other tax benefits have been provided for farmers and fishermen. However, much of those loans have been accumulated as non-performing. The result is that a large part of fisheries debts are now on the verge of default, Those loans, that fail to pay interests, keep rapidly growing like a time bomb. Now something has to be done before it burst. Firstly, the government must clean up the debts caused by government's mismanagement in the past. The past debt must be repaid or written off by the government since its guarantee was committed several times in guidelines regarding public loans. As such a measure, the government can greatly enlarge its capital contribution to the Credit Guarantee Fund for Farmers and Fishermen and Loss Guarantee fund for Policy Loan. It would greatly help to compensate local branches of fisheries cooperatives for their loss incurred from carrying public loans. In the past, the government used to roll over old debts of fishermen with new debts whenever maturity came. It ends up growing the size of non - performing loans. For this reason, it is not delay of the debt payment, but its write - off that fishery society needs a lot. Secondly, the loan authorities must lower overall risk in providing public loans for fishermen in the future. The whole process must be thoroughly reviewed and changed to provide and manage government loans. To facilitate this, fisheries cooperative must stop being just a public agent, rather take a bigger responsibility in selecting, and checking loan beneficiaries, and securing debt repayment. Incentives must be arranged properly enough to induce fisheries cooperatives to treat public loans just like their own business. Finally, the so - called 'special account of policy loan in fisheries industry' must be set up to enhance the transparency and to check the performance of public loans programs.

• 디지털융복합연구
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• 제13권12호
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• pp.1-12
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• 2015

본 연구는 마이크로크레딧 이용자의 창업요인과 자기효능감이 사업체의 경제적 성과에 영향을 미치는지를 살펴보는데 있다. 기존의 연구가 창업요인에 중점을 두었던 것에 반해, 본 연구는 이용자의 사회심리적 요인인 자기 효능감을 포함시키고, 사업체의 경제적 성과를 수익과 고용인원으로 나누어 세밀히 파악하는데 그 의의가 있다. 본 연구를 위해 2곳의 마이크로크레딧 기관의 이용자를 대상으로 설문조사를 실시하여 회수된 322부를 분석 자료로 삼았다. 분석 결과, 사업체 수익에는 창업업종, 창업경험, 운영기간, 창업자금, 자기효능감이, 사업체 고용인원에는 창업 업종, 창업자금, 자기효능감, 교육이 유의미한 영향을 미친 것으로 확인되었다. 이러한 결과를 통해 소득증대와 고용 창출을 위해 마이크로크레딧은 무엇을 중요하게 고려해야 하는 지를 파악하였으며, 특히 자기효능감의 중요성을 인식할 수 있었다. 끝으로 이러한 연구 결과에 기초하여 마이크로크레딧 성과를 제고하기 위한 정책적, 실천적 제안에 대해 논의하였다.

• 산업경영시스템학회지
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• 제41권2호
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• pp.47-55
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• 2018

The Korean Ministry of Education (MOE) required cash flow statements, instead of fund statements, as a component of the financial statements of the Industry-Academic Cooperation Foundations (IACF) when it revised IACF accounting rules in 2012. While the fund statements were aligned its accounts to the operating statements' accounts level, the newly adopted cash flow statements' accounts retreated to two levels higher than those of the operating statements. It may be resulted from the consideration that IACFs' burden of preparing cash flow statements especially in direct method. To help IACFs prepare the cash flow statements, MOE's guidance on IACF accounting rules introduced cash flow statement preparation method and presented a practical example, but it did not check whether the accounts of the cash flow statement were reconciled to the accounts of corresponding balance sheet and operating statement. That means that the guidance still lacks how to assure it was accurately prepared. Our study proposed cash flow statement preparation using reconciliation method which reconciles cash flow statement accounts' amounts to balance sheet and operating statement accounts' amounts with integrity checking and also provided a practical example by using the same case in MOE's guidance on IACF accounting rules to help IACF accounting personnel to prepare a cash flow statement efficiently.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.285-294
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• 2022

Using the ARDL approach, this study examined the impact of macro factors on Vietnam's stock market in the short and long run from 2010 to 2021. The State Bank of Vietnam and the International Monetary Fund provided time series data for this study. Research results show that in the long run, money supply and exchange rate respectively affect the stock market. The money supply had a positive effect on the VN-Index, while the exchange rate showed the opposite effect. However, the study did not find a relationship between world oil price and interest rates on VN-Index in the long run. On the other hand, in the short term, there are relationships between variables; specifically, interest rates and exchange rates have a negative impact on the VN-Index, while the world oil price and the fluctuation of money supply M2 of the previous one and two months showed an impact in the same direction on this index. The differences in the regression results on the impact of exchange rate and oil price on the VN-Index compared to previous studies come from the characteristics of Vietnam's stock market, with the large capitalization of companies in the oil and gas sector, and the structure of Vietnam's economy with export heavily depends on FDI sector.

• 환경정책연구
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• 제7권4호
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• pp.1-34
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• 2008

신재생에너지전력의 중심적인 보급정책으로서는 FIT제도와 RPS제도를 들 수 있다. 그런데 2008년 들어 한국 정부는 2012년부터는 기존의 FIT제도로부터 RPS를 중심으로 하는 제도로 이행할 것을 발표했다. 일본의 경험에서 RPS제도는 FIT제도에 비하여 특히 태양광발전 등 설비형 신재생에너지전력의 보급 확대 측면 에서 성과가 떨어지는 제도로 인식되고 있다. RPS제도로의 이행 철회가 불가능하다면 RPS도입 이후 몇 가지 문제점을 안고 있는 일본의 경우를 타산지석으로 삼아서 (1) 도입 의무량을 높게 설정하며, (2) 태양광이나 풍력 등 설비형 신재생에너지전력을 RPS제도로부터 분리하여 별도 지원책을 실시하거나, (3) RPS 할당량을 기술별 규모별로 가능한 한 세분화 및 차별화하는 등으로 동일 신재생에너지 발전기술 내의 경쟁 촉진을 유도하는 제도로 이행하는 방안을 마련해야 할 것이다. 아울러 신재생에너지 발전 지원을 위한 재원으로서 석유기반기금, 그리고 전력산업기반기금 등의 기존 에너지관련기금 재원의 일부로 구성되는 신재생에너지개발보급촉진기금(가칭)의 신설이나 독일처럼 차액 지원분을 전기요금으로 자동 전가하는 방식, 즉 전국민이 골고루 부담하는 방식을 검토해 볼 필요가 있다.