• 한국주거학회논문집
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• 제13권4호
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• pp.75-80
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• 2002

To make more beautiful and exciting scenery of a city, the design of private buildings has to be controlled in a way to improve the public amenity by the proper design of buildings ensuring views to natural assets in the city. And it is important to provide an urban landscape solution, while solving the afflictions of architects between their dream in individual architecture and the significances of Urban landcape as a whole. This research is based on the survey of the experts and public officers in the field of Urban landcape planning and administration in Gwang-ju City and Chonnam Province in Korea. The search reveals the following fact. Comparing the fact that some of foreign countries have proper systems of planning, regulations, guidelines, and design awards for the improvement of Urban landcape long time ago, the systems of Urban landcape planning and related administration in Korea is still in a primitive stage, due to the lack of the consideration of local characteristics and resources, variety of solutions, and setting of goals and objectives. Consequently, public enlightening of the importance of Urban landcape and the development of relevant contents in Urban landcape planning and administration are mostly required, to build up the system that can allow people to live in beautiful and good scenery of a city.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.751-759
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• 2020

This study examines the impact of mergers on the financial performance of the Jordanian public shareholding companies. The study employs data collected for a sample of 10 Jordanian non-financial public firms that were engaged in legal horizontal merger deals between 2000 and 2013. The data was collected from the published annual financial reports of the merging companies and comparative companies for three years before the merger and three years after the merger. Event study methodology was applied to examine the data. Four measures of financial performance (FP) were used, which are return on assets (ROA), return on equity (ROE), earnings per share (EPS), and net profit margin (NPM). Two methods were used in the analysis - the change model and the intercept model using financial performance raw data and industry-adjusted data. The findings in general showed no significant impact of mergers on the financial performance of merging firms using the change model. However, by using the intercept model, significant impact of mergers on the financial performance was found on the sample of the study. The significant impact was found for mergers on the raw ROE of the merging firms, and on the ROA and NPM of the industry-adjusted firms.

• The Journal of Asian Finance, Economics and Business
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• 제9권3호
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• pp.389-397
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• 2022

As the Jordanian government is in the process of implementing accrual-based IPSAS, this study aims to provide academics' perspectives on the effective implementation of accrual-based IPSAS in Jordan to authorities and regulators. The findings of a survey of 124 accounting professors at Jordanian institutions reveal that adopting accrual-based IPSAS will aid in presenting the realistic financial status of governmental bodies, with various advantages to adopting accrual-based IPSAS (e.g., enhance assets and liabilities management, decision-making process, transparency, expenditures management). On the other side, we discovered that change is met with reluctance because the majority of public-sector accountants are untrained and unqualified to apply the accrual-based IPSAS. Another main challenge is the cost of implementing the accrual-based IPSAS in the Jordanian public sector is very high. To address these issues, employees should be motivated by providing suitable training programs, reward systems, and top management support and commitment to a successful transition. Finally, we suggested that Jordanian governments commit to using IPSAS in the public sector to increase residents' socioeconomic advantages. Public sectors should implement IPSASs for improved management, transparency in financial reporting, accountability, and regulatory and supervisory agencies.

• 융합경영연구
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• 제3권1호
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• pp.33-39
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• 2015

Managers are always trying to be the best internal controls in their organizations copper approximate because they know that be effective internal control over previous systems, to fulfill the mission of the organization and minimize unexpected events will be extremely difficult. On the other hand, the existence of internal controls to increase efficiency, reduce head loss, assets and achieving a reasonable assurance of the reliability of financial statements and compliance with laws and regulations will be. Internal control, not an event, but a series of operations and activities on the basis of output. Internal controls help to achieve the goal of minimizing the problems of implementing appropriate internal controls. Internal control is an integral component of corporate governance that will provide reasonable assurance of achieving the organization's objectives. preventing, detecting errors and fraud goes to work. Responsibility for the prevention and detection of fraud and error in the public sector is the responsibility of managers. Managers of internal control and consistently applying appropriate accounting systems, this responsibility will play (Lin et al., 2011). Since the public sector organizations differ from each other, thus establishing internal controls cant be the same for all organizations and agencies of the public sector. Establish specific controls on each system to factors such as size, type of operation and organizational goals that the system is designed, it depends. On the other hand, rapid advances in information technology, the need to update internal control guidelines in relation to Create a new computer system so as to ensure that the activities of managers and effective control Should be updated if necessary.

• 산업경영시스템학회지
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• 제46권1호
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• pp.84-90
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• 2023

ASL estimation of public building is based on how appropriate the maximum age of the asset is derived based on the age record of the asset in the statistical data owned by public institutions. This is because we get a 'constrained' ASL by that number. And it is especially true because other studies have assumed that the building is an Iowa curve R3. Also, in this study, the survival rate is 1% as the threshold value at which the survival curve and the predictable life curve almost coincide. Rather than a theoretical basis, in the national statistical survey, the value of residual assets was recognized from the net value of 10% of the acquisition value when the average service life has elapsed, and 1% when doubling the average service life has elapsed. It is based on the setting mentioned above. The biggest constraint in fitting statistical data to the Iowa curve is that the maximum ASL is selected at R3 150%, and the 'constrained' ASL is calculated by the proportional expression on the assumption that the Iowa curve is followed. In like manner constraints were considered. First, the R3 disposal curve for the RCC(reinforced cement concrete) building was prepared according to the discarding method in the 2000 work, and it was jointly worked on with the National Statistical Office to secure the maximum amount of vintage data, but the lacking of sample size must be acknowledged. Even after that, the National Statistical Office and the Bank of Korea have been working on estimating the Iowa curve for each asset class in the I-O table. Another limitation is that the asset classification uses the broad classification of buildings as a subcategory. Second, if there were such assets with a lifespan of 115 years that were acquired in 1905 and disposed of in 2020, these discarded data would be omitted from this ASL calculation. Third, it is difficult to estimate the correct Iowa curve based on the stub-curve even if there is disposal data because Korea has a relatively shorter construction history, accumulated economic wealth since the 1980's. In other words, "constrained" ASL is an under-estimation of its ASL. Considering the fact that Korea was an economically developing country in the past and during rapid economic development, environmental factors such as asset accumulation and economic ability should be considered. Korea has a short period of accumulation of economic wealth, and the history of 'proper' architectures faithful to building regulations and principles is short and as a result, buildings 'not built properly' and 'proper' architectures are mixed. In this study, ASL of RCC public building was estimated at 70 years.

• 한국병원경영학회지
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• 제27권3호
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• pp.26-38
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• 2022

Purposes: We analyzed the profitability determinants of regional public hospitals during the entire period between 2010 and 2020 and the period before and after COVID-19. We intended to provide fundamental data for developing publicness evaluation index and task of establishing and expanding regional public hospitals. Methodology: The financial and non-financial information of the regional public hospitals were used as the main analysis data; The financial data was established by the Center for Public Healthcare Policy of National Medical Center, and the non-financial data by the Health Insurance Review and Assessment Service. T-test and regression analysis were used. Findings: The results can be summarized in two. First, the main determinants of profitability of the regional public hospitals were appeared to be the total asset turnover rate and the labor cost rate. Second, during the COVID-19 pandemic in the regional public hospitals, the number of sickbeds, the number of isolation rooms, the total asset turnover rate and the labor cost rate appeared to be the factor worsening the profitability. Practical Implication: The results of this study suggests that the management of the regional public hospitals is not aiming for the profit making, but it performs the functions as the community healthcare safety net such as controlling infectious diseases.

• 보건행정학회지
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• 제13권2호
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• pp.101-124
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• 2003

Performance of public hospitals is difficult to define and measure because not only their managerial or financial performance but also their role as a public entity is important. The purpose of this paper is to examine the internal and external factors that influence the performance of local government hospitals. A multiple regression was performed to analyze the effects of the environmental, organizational, operational, and cost-related factors on the return on total assets(ROA), operating margin(OM), and the ratio of Medicaid patients. Empirical results show that financial performance (ROA and OM) are more influenced by operational or cost-related factors, while the ratio of Medicaid patients is more affected by environmental or organizational characteristics. It is noteworthy that competition and the contract with private sector management have negative effects on the ratio of Medicaid patients that local government hospitals treat.

• 기술혁신학회지
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• 제8권1호
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• pp.51-76
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• 2005

This paper aims to develop the intellectual capital (IC) indicators which are the most available for the E institution, a typical type of public research institute in Korea. In this paper, we basically adopted the "Intangible Assets Monitor" proposed by Sveiby and comprising three kinds of intellectual capital, namely human capital, internal structure capital and relationship capital, as a research framework. For this work, we firstly identified 12 categories and 27 components of intellectual capital for E institution. Next, we extracted 37 main indicators and 94 sub ones from these categories and components as a whole. As a result, it may be the first time in Korea for E institution of develop its own IC indicators which are slightly, or sometimes totally, different from ones for private companies in the perspective of their organizational attributes and characteristics.

• 한국산학기술학회논문지
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• 제13권1호
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• pp.164-168
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• 2012

본 논문에서는 차입원가의 회계처리에 대한 기업회계와 세무회계의 차이를 줄이는 방안을 제시하였다. 일반 기업회계기준의 차입원가자본화 회계처리는 KIFRS와 일치시키는 방향으로 개정할 필요가 있다. 적어도 비상장기업에 대해서는 법인세법에서 건설자금이자의 손금불산입 규정을 적용하지 않아도 되도록 허용하는 것이 바람직하다. 세무회계상 자본화대상자산의 범위를 기업회계와 일치시키는 방안을 검토할 필요가 있다.

• 한국철도학회:학술대회논문집
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• 한국철도학회 2009년도 춘계학술대회 논문집
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• pp.1895-1905
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• 2009

Recently it is required to present a new goal and direction regarding a railroad industrial informatization in order to respond to external change of environment along sharp development technical information communication (ICT), establish a strategic plan for o establish a strategic plan for harmonious developments of private and public sector through harmonious developments of private and public sector and efficient investments on an railroad industrial informatization. Forwarding plans for informatization industrial the existing railroad have been proceeded mainly around informatization of related organization regarding railroads. Study to have read to this established informatization architecture industrial a railroad for establishing deliberate systematic forwarding regarding informatization industrial a railroad of the center functional service a railroad taking charge of. we selected a system sub-of 25 by each fields for this after classifying it to, eight fields such as construction, train driving control, environment, maintenance, logistics, a train, assets management, passenger service.