• The Journal of the Korea Contents Association
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• v.13 no.2
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• pp.235-243
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• 2013

This study analyzes the interaction of variables consisting of the local finance system based on the theory of system thinking regarding how financial decentralization can be understood as the political means for local decentralization and why it is needed. The results gained from this research are as follows: first, variables consisting of the local finance system form interactional relationship in the significant level, and it has been found that rapid growth and rapid decline repeat with five positive feedback loops as the center. Second, strategic points for the validity of local finance decentralization were discovered through causal map modeling. In particular, it has been shown that the virtuous cycle structure declines the local finance system through the constant operation of variables (government subsidies, taxation for real estate transactions, central government's local finance mediation system, and local government debt, etc.) that deteriorate the vicious cycle structure. Based on this, strategic policy tasks were drawn. It is expected that this study will help the understanding of the local finance system and increase academic width for local finance from the aspects of general knowledge, not the knowledge about local finance decentralization.

• Informatization Policy
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• v.28 no.3
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• pp.95-111
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• 2021

To achieve a data-driven policy decision-making system, the Ministry of Strategy and Finance has formed a marketing team and is actively building upon it. This system, currently under construction, will enable data-driven financial tasks beyond simple financial administration. The U.S. has already enacted The Foundations for Evidence-Based Policymaking Act in the process of similar pursuits. Since last year, the data-driven system administrative law has been enacted in Korea, and a legal framework has been established for data-driven administrative work. The next-generation budget accounting system to fulfill its role as a data-driven system needs public policy support to operate. Innovation and transformation are needed in various areas such as data management, legal system, and installation of related systems. Accordingly, it is very timely to analyze the financial systems and policies of advanced countries such as the U.S. and U.K., which already have established and operates such a financial system. By benchmarking and applying existing financial information systems to the next-generation budget accounting system, a better system will result. In this study, major developed countries, including the U.S., U.K., France, and Canada were benchmarked and analyzed in terms of the main elements of data governance: public policy, systems, legal framework, promotion system, and service level. It was discovered that the role and direction of the national fiscal policy system that the people favor should be able to respond quickly to the recent difficult economic crisis environment such as the digital transformation trend and COVID-19.

• Journal of Internet Computing and Services
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• v.12 no.1
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• pp.71-83
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• 2011

According to action of 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and bookkeeping by double entry. For stable execution of the system, it is necessary to construct a national university financial and accounting system to be treated in a lump according to a new university accounting system. Therefore, the purpose of the study was to survey operating status of the existing national university financial and accounting system to prepare for that 'National University Financial And Accounting Act' would pass National Assembly, to draw its problems and to suggest a plan to construct national university financial and accounting system on the basis of the above. It is expected that the proposals suggested by the results of the study will give the Ministry of Education, Science and Technology and national universities a help in raising transparency of university finance and be utilized as basic data to construct national university financial and accounting system offering quick management information. to action 'National University Finance And Accounting Act' enactment, national universities plan to introduce a new university accounting system reflecting the accrual basis and accrual basis and bookkeeping by double entry.

• Proceedings of the Korea Inteligent Information System Society Conference
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• 2007.05a
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• pp.357-364
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• 2007

장치장 재정돈이란 장치장 크레인의 유휴시간을 활용하여 최대의 효율로 적하작업을 할 수 있도록 장치장의 컨테이너들을 미리 재배치하는 작업을 말한다. 본 논문에서는 수직 배치 자동화 컨테이너 터미널의 장치장을 대상으로 블록 내 재정돈 작업 계획을 수립하는 알고리즘을 제안한다. 제안된 알고리즘은 장치장 재정돈 작업 계획을 목표 장치형태 결정 및 크레인 작업 계획의 2단계로 나누어 수립한다. 시뮬레이션 시스템을 이용하여 재정돈을 수행하기 전과 후의 장치장에 대해 적하 작업 효율을 비교한 결과 재정돈 후 안벽 크레인의 대기 시간이 감소하고, 장치장의 재취급 작업 수가 줄어드는 등 적하 작업 효율이 향상되는 것을 확인하였다.

• Proceedings of the Korean Institute of Navigation and Port Research Conference
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• 2009.06a
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• pp.177-178
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• 2009

자동화 컨테이너 터미널의 장치장 재정돈이란 장치장의 컨테이너를 장치장 크레인의 유휴 시간을 이용해 적하 작업 효율을 높일 수 있는 위치로 재배치하는 작업을 의미한다. 이때 재정돈에 사용한 수 있는 크레인의 유휴시간이 제한적이므로, 본 논문에서는 전체 컨테이너 중 일부를 재정돈 대상 컨테이너로 선택하여 재정돈 계획을 수립하는 방안을 제안한다. 재정돈 컨테이너 선택 시 사용된 선택 기준과 한 번에 선택하는 컨테이너의 범위에 따라 네 가지 재정돈 대상 컨테이너 선택 방안을 제시하였으며, 선택된 재정돈 컨테이너를 대상으로 휴리스틱 알고리즘을 이용해 크레인의 작업 계획을 수립하였다. 시뮬레이션 시스템을 이용한 실험 결과 유휴 시간이 제한되어 있는 경우 재정돈 대상 컨테이너를 선택 후 재정돈 계획을 수립하는 방안이 전체 컨테이너를 대상으로 재정돈 계획을 수립 후 주어진 유휴시간 동안 해당 계획에 따라 재정돈을 수행하는 방안보다 더 좋은 적하 작업 효율을 보임을 확인하였다.

• Journal of Digital Convergence
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• v.12 no.1
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• pp.23-36
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• 2014

Recently economic crisis has brought world economic instability. Each country in order to stabilize the economy, fiscal rules are introduced or reinforced. Fiscal Policy in a country plays an important role in determining the economic situation in the present and future. Existing fiscal rules tend to place a rigid limit not only on the deficit ratio and thus on the scope for fiscal stabilization, but also on the extent to which fiscal policy can be used for structural purposes. But the fiscal rules are operated in many ways and adopted in various forms, with different binding of each other, according to their own fiscal situations, and political circumstances. This study shows several important factors for successful National fiscal system and continuous fiscal soundness and development.

• Journal of the Korea Institute of Information and Communication Engineering
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• v.18 no.7
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• pp.1764-1776
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• 2014

This study is the context about an introduction of a bookkeeping by double entry & accrual base accounting which is the turning point of National Accounting and defense integrated financial management which is delivered following system Digital Budget Accounting system, in other words about something to do with the improvement of efficiency of financial information data. National defense Integration Financial Information system (NDIFIS) facilitates Project program management and makes the whole process of Defense financial Business manageable in one system. Also, there is a purpose to increase the credibility and transparency of National defense finances by providing internal and external information users with credible financial statements and cost materials. By using data envelopment analysis (DEA) which is a useful method to measuring the efficiency of organization, this study aims to improve the financial information data efficiency by comparing the efficiency of the same type troops and when it comes to the inefficient troops, by offering the certain objective of efficiency.

• Journal of the Korea Society of Computer and Information
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• v.24 no.10
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• pp.251-256
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• 2019

In this paper, we analyzed the business process and management characteristics of the university financial support project to define the function for the integrated information management system of the university financial support project. To this end, we reviewed the characteristic and business process of university financial support project and defined six common functions. In order to establish an integrated system applying the derived functions, the first things to be done need to standardize the business management system considering integration and to arrange the accounting regulations. Based on the functions and implications defined from this paper, we think that it will be helpful to design an integrated information management system for university financial support project.

• The Journal of Korean Association of Computer Education
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• v.17 no.5
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• pp.69-77
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• 2014

The purpose of this study was to investigate the recognition on the administrative and financial support system to execute integrated early education program by kindergarten and educational offices. The results were as follows. First, there has been a difference of recognition by three variables: 1) teachers' position in the area of all, law and institution, curriculum, administrative and financial support, and assessment, 2) educational career in the area of all, law and institution, curriculum, and supervision, 3) integrated education career in the area of all, law and institution, administrative and financial support and assessment. Second, there has been a difference of recognition by two variables: 1) kindergarten institutional establishment in the area of all, law and institutions, curriculum, teaching-learning, financial support, and assessment. 2) size in the area of all, law and institutions, curriculum, supervision, administrative and financial support, and assessment.

• The Journal of the Korea Contents Association
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• v.14 no.10
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• pp.112-123
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• 2014

This Study aims to establish better sound fiscal plan by investigating perception of local government officials. Local government fiscal consolidation is affected by a combination of factors, including social, economic, demographic, political financial health of local governments. We derived the financial situation of the government-related indicators, financial health-related indicators, the indicators to improve the financial health on the basis of this study are an existing discussion. To ensure the financial soundness of the Cheonan, it is necessary to increase the efficiency of financial management including financial monitoring and control devices provided the locals, investment screening analysis system to enable it. In addition, fiscal controls should be strengthened in order to effectively autonomous government debt management. You must cuts expense of local government to prepare for expansion of local government finance, it is necessary to realize that the fee rates. It should be made through a blend of autonomy and control in the central government, network of local government and the development of local financial operations. You should also to be distributed to the residents welfare and community development funds are invested substantially to establish a systematic planning, resource allocation, evaluation, and reflux system.