• Title/Summary/Keyword: Budget policy

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The Conservation Status and Vitalization Plan for Railroad Car Heritage (철도차량유산의 보존현황과 활성화 방안)

  • Seok, Min-Jae
    • Korean Journal of Heritage: History & Science
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    • v.51 no.2
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    • pp.38-57
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    • 2018
  • Led by the Cultural Heritage Administration, studies on the cultural heritage of railways have merely focused on modern registered cultural heritage and on excavating the cultural heritage of modern rail transportation. Endeavors of institutions relevant to railways to protect the cultural heritage of railways were not sufficiently made. Only the internal guideline to protect the cultural heritage of railways made by the railway corporation is being implemented. This study aims to assert the need to examine the protective measures of the heritage of railroad cars and to vitalize plans of conserving the heritage of railroad cars. Also, plans to protect the heritage of railroad cars and methods to invigorate schemes of protecting the heritage of railroad cars will be suggested. The current situation of protecting the heritage of railroad cars was investigated via a field trip. Through exploring overseas examples of protecting the heritage of the railroad cars, ways to vitalize plans of widely publicizing the heritage of the railroad cars with their historical values were suggested. Results showed that first, the way of openly exhibiting conserved railroad cars by setting up stands other than the way of exhibiting and conserving in one site was necessary. Second, in order to properly preserve and manage the cultural heritage of railways, railroad cars, much like natural monuments or intangible cultural properties, need to be perceived as cultural properties. Also, it is necessary to amend the Cultural Properties Protection Law to include railway heritage. Third, the perception of the cultural heritage of railways should be heightened, and SNS, blogs, and cafes need to strategically promote this heritage in order to increase the public's interest. Fourth, in addition to enacting legislations and gaining institutional support for the cultural heritage of railways, the budget to operate the responsible department, and employing staff for the heritage of railroad cars should be resolved as a priority in order to enhance the capability of managing this cultural heritage. In order to rationally protect the cultural heritage of railways and invigorate plans to protect the cultural heritage of railways, it is necessary to garner administrative and financial support, and enact the appropriate legislation. The heritage of railroad cars is priceless and has a social value in terms of regional icons, historic marks, and the record of life. It is considered that in this situation, the standard of amending both policy and the Cultural Properties Protection Law for the heritage of railroad cars should be urgently established.

Evaluation of the Economic Value of Potential Ecosystem Services of Unexecuted Urban Planning Facilities - Focused on Urban Green Spaces and Urban Forests in Seoul - (미집행 도시계획시설의 잠재적 생태계 서비스 가치평가 - 서울시 공원 및 녹지를 중심으로 -)

  • Park, Jin-Han;Kim, Song-Yi;Heo, Han-Kyul
    • Journal of the Korean Institute of Landscape Architecture
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    • v.47 no.4
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    • pp.24-32
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    • 2019
  • According to the Ministry of Land, Infrastructure, and Transport, the total area of unexecuted urban planning facilities in Korea is about $1,257km^2$, of which 47% is the unexecuted urban green space and forests. In the case of Seoul, the total area of unexecuted urban planning facilities is about $66km^2$, which is 5.24% of the total unexecuted area in the entire country. In Seoul, approximately 88% of the total unexecuted area is urban green space and forests, which is higher than the national rate. About 92% of the unexecuted urban planning facilities are long-term unexecuted urban planning facilities that are more than 10 years old. This study assessed the economic value of potential ecosystem services, focusing on the regulation service, supporting service, and cultural service, for urban green space and forests of unexecuted urban planning facilities in Seoul by using meta-regression analysis. As a result, the value of the regulation service provided by the urban green space and forests in Seoul was about 16.39 billion KRW, the value of the supporting service was about 5.8 billion KRW, and the cultural service value was about 7.78 billion KRW. The total value of ecosystem services is about 33.93 billion KRW. The values of regulation service and cultural service were the highest, and that was attributed to the characteristics of the downtown area. The significance of this study is to evaluate the value of ecosystem services for unexecuted urban planning facilities in Seoul. The results of this study can be used not only in the process of urban planning or policymaking but also land compensation methods applying the concept of an ecosystem service payment system.

Rethinking the Records of the Japan's Korean Colonial Rule and the Post-War Compensation : Focusing on the Dual Decision Making System and the Sources of the Documents (제국의 식민지·점령지 지배와 '전후보상' 기록의 재인식 조선의 식민지지배·보상처리 결재구조와 원본출처를 중심으로)

  • Kim, Kyung-Nam
    • The Korean Journal of Archival Studies
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    • no.39
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    • pp.281-318
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    • 2014
  • This article aims to inquire into the decision making system and the sources of the original documents made by means of it in Imperial Japan, the colonial Chosun, GHQ, and the occupied Japan in terms of the post-war treatments of compensation on the Japanese colonial rules. It deals with them from 1910 to 1952 in the perspective of history and archivistics. This article attempts to establish the foundation on which the perception of the documents made in the Imperial Japan, its colony, and the occupied territory would be widened by placing the colonial rules and the compensation on them into a continuous line. The records of Japan's forced occupation of Korea during 1910-1945, and the original records documenting the decision making process of post-war compensation under GHQ, 1945-1952, have been dispersed in Korea, Japan and the United States. This dispersed preservation was mainly due to the complicated decision-making process among Governor-General of Chosun, the Japanese Imperial government, and the GHQ. It was the top-down styled, dual decision making system, in which the critical policies, personnel, and budget had been decided in Imperial homeland, while their implementations were made in the colonies. As a result, the records documenting the whole process of domination have been preserved dispersedly in Japan and its colonies. In particular, the accounts of not yet paid Korean workers that was forced to mobilize in Japan's colonial periods, which is emerging as the diplomatic conflict between Korea and Japan, had been dealt in the decrees of the Japanese government and policy-making of GHQ. It has already been changed to the problem as 'economic cooperation' from the 'debt'. Also, the critical records for post-war compensation were preserved dispersedly in the United States and Japan under the top-down decision making process of GHQ-Japan. Therefore, the dispersed records of 1910-1952 about the colonial rules by the Imperial Japan and the post-war compensation on them must be re-investigated for the adequate documentation in the context of time and space.

A Study on the Proposal for Extension of Local Autonomy and Financial Atonomy of Local Education

  • Park, Jong-Ryeol;Noe, Sang-Ouk
    • Journal of the Korea Society of Computer and Information
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    • v.26 no.3
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    • pp.155-165
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    • 2021
  • The measures to extend local education autonomy are as follows: First, it is necessary to correct the confusion of the legal system of the local education autonomy system. For this, Article 12, Paragraph 2 and 4 of the 「Special Act on Local Autonomy and Decentralization, and Restructuring of Local Administrative Systems」 which state that "The State shall endeavor to consolidate systems for autonomy in education and local government" and "The implementation of autonomy in education and the autonomous police system shall be prescribed separately by Acts" should be deleted. Second, it is necessary to clarify unnecessary legal matters and regulatory measures for unification at the national level and to proactively consider the introduction of the legal trust system, in which education affairs are designated as local governments' own work and the state carries out specific affairs. The decentralization of local education finance is a key factor for the development of local education autonomy, and it requires the transfer of authority and resources to the region, and the enhancement of local autonomy and corresponding responsibility. First, the ratio of special grants must be adjusted further (from 3% to 2%) or the ratio of national policy projects must be lowered. Second, the provision that requires a consultation with a mayor/governor when making a budget covered by transfers from general accounts should be deleted. Third, it is necessary to remove the elements that limit the authority of city and provincial councils. Fourth, it is necessary to integrate the national education tax and the local education tax to create the education autonomy tax (tentative name) for only one independent purpose. Fifth, it is necessary to strengthen the distribution of the total amount of grants and abolish the settlement regulations for the measurement items of standard financial demand. Sixth is the expansion of the participation of stakeholders and experts in the grant distribution process. Seventh, it is necessary to establish a long-term employment system by designating the education finance field as a special field. Eight is the expansion of cooperative governance.

The Effects on the Performance of High-tech Startups by the Entrepreneurial Competency (기술창업기업의 기업가 역량이 기업성과에 미치는 영향)

  • Um, Hyeon Jeong;Yang, Young Seok;Kim, Myung Seuk
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.16 no.2
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    • pp.19-34
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    • 2021
  • The government budget for promoting startup have been skyrocketed as catching up with increasing demands for high-tech startup by disruptive innovation resulted from rapid technology change. However, major trend of startup have still fallen on self-employed type of startup due to the lack of expertise and fund in spite of desperate government policy efforts. In reality, the access to high-tech startup has been very limited and too high huddle to would-be entrepreneur. This paper implement empirical analysis on the effects of entrepreneur competency and satisfaction level to government support, considering these as the KSF for the growth and success of high-tech startup, to the performance of the company. In particular, it focus on defining unique characteristics of high-tech startup through differential proving by the backgrounds of entrepreneur such as major, R&D experience, patent possession, CTO possession. This research carry out survey to 217 entrepreneurs in high-tech company in Daejon and Daegue at R&D Special Innopolis Zone. Research results are as follow. First, entrepreneurial achievement competencies, conceptualization competencies, network competencies and market recognition competencies positively affect the financial and non-financial performance and organizational and technical competencies, while organizational and technological competencies only positively impact on non-financial performance. Second, the satisfaction level of government support showed a positive moderating effect on entrepreneurial achievement competencies and financial performance, while no significant effect in other competencies. Third, positive differential effect by the technological background of entrepreneur such as Major, R&D experience, patent possession, CTO possession) have been confirmed. This paper deliver several significant implications and contributions, First, it propose classified and systematized entrepreneur competency through the domestic and foreign literature reviews. Second, it proves the need for the wider spread of team based startup culture rather then sole startup. Third, it also proves the important role of technological background of entrepreneur among the characteristics of high-tech startup.

A Comparison Study of Cost Components to Estimate the Economic Loss from Foodborne Disease in Foreign Countries (국외 식중독으로 인한 손실비용 추정을 위한 항목 비교 연구)

  • Hyun, Jeong-Eun;Jin, Hyun Joung;Kim, Yesol;Ju, Hyo Jung;Kang, Woo In;Lee, Sun-Young
    • Journal of Food Hygiene and Safety
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    • v.36 no.1
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    • pp.68-76
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    • 2021
  • Foodborne outbreaks frequently occur worldwide and result in huge economic losses. It is the therefore important to estimate the costs associated with foodborne diseases to minimize the economic damage. At the same time, it is difficult to accurately estimate the economic loss from foodborne disease due to a wide variety of cost components. In Korea, there are a limited number of analytical studies attempting to estimate such costs. In this study we investigated the components of economic cost used in foreign countries to better estimate the cost of foodborne disease in Korea. Seven recent studies investigated the cost components used to estimate the cost of foodborne disease in humans. This study categorized the economic loss into four types of cost: direct costs, indirect costs, food business costs, and government administration costs. The healthcare costs most often included were medical (outpatient) and hospital costs (inpatient). However, these cost components should be selected according to the systems and budgets of medical services by country. For non-healthcare costs, several other studies considered transportation costs to the hospital as an exception to the cost of inpatient care. So, further discussion is needed on whether to consider inpatient care costs. Among the indirect costs, premature mortality, lost productivity, lost leisure time, and lost quality of life/pain, grief and suffering costs were considered, but the opportunity costs for hospital visits were not considered in any of the above studies. As with healthcare costs, government administration costs should also be considered appropriate cost components due to the difference in government budget systems, for example. Our findings will provide fundamental information for economic analysis associated with foodborne diseases to improve food safety policy in Korea.

Comparative Study on the Independence of Central bank in Transition Countries: Focused on the Russia, Czech Republic, Poland (체제전환기 국가의 중앙은행 독립성 비교 연구 - 러시아, 체코, 폴란드를 중심으로)

  • Kim, Sang Won
    • Journal of International Area Studies (JIAS)
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    • v.14 no.2
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    • pp.499-524
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    • 2010
  • The purpose of this study is to based on review of theoretical and empirical studies to assess the independence of central banks - the former Socialist republics, including the Russian Federation and Czech, Poland. In addition, the work is expected to clarify whether a link exists between independence and the most important economic indicators such as inflation, economic activity, the budget deficit. And The subject of this study are the formal and actual independence of national banks, as well as limiting factors: political and economic. Background investigation of the problem of independence of central banks from the fact that, according to many economists, it is essential to the successful development of a market economy. The effectiveness of any country's economy due to currency volatility, low inflation, high reliability of the banking system, etc. As far as the independence of monetary regulation contributes to these goals - one of the most actively debated issues in the world of economic theory and practice for a long time. The issue of central bank independence is extremely important for Russia, Czech, Poland. In the near future to the central bank has important tasks, among which are the transition to inflation targeting in the rejection of significant intervention in the foreign exchange market, as well as improving the sustainability of the national banking system. Transparency and independence of the Bank of Russia, Czech Republic, Poland, in my view, should be an important factor in achieving these goals. The countries of Czech Republic, Poland have already made a number of steps to bring the status of their banks to the European standards. Many other developing countries are also in the process of reforming their central banks and the improving conditions of their functioning. However, despite the fact that as a model for reform used by the central banks of countries with developed market economies, central banks in developing countries are still yet deprived of the legal, economic and political independence. A different situation exists in transition space. Because of significant differences in the views of the authorities in transition republics at the necessary level of independence of central banks and the exchange rate and monetary policy reform of monetary management in these countries led to different results.

A Case Study on the Calculation of Greenhouse Gas Emissions in Research and Development Activities of Geo-Technology in Korea: A Study on the Basic Projects of the Korea Institute of Geoscience and Mineral Resources (지질자원기술분야 연구개발활동 온실가스 배출량 산정 사례연구 - 한국지질자원연구원 기본사업을 대상으로 -)

  • Seong-Yong Kim;Chul-Ho Heo;Il-Hwan Oh
    • Korean Journal of Mineralogy and Petrology
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    • v.36 no.2
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    • pp.147-166
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    • 2023
  • This study aimed to develop and apply guidelines for calculating greenhouse gas emissions to activate the contribution of the Korea Institute of Geoscience and Mineral Resources (KIGAM) for institutional-level research activities. In addition, we intended to improve awareness by identifying greenhouse gas emissions from KIGAM's basic research and development (R&D) activities in fiscal 2022. Herein, the research plan and budget contents of individual projects were analyzed, whilst the boundaries and scopes of greenhouse gas emissions were determined, with 22 cases being derived as either direct, indirect, or other sources of emissions. Subsequently, research activity emissions were calculated by emission source. The greenhouse gas emissions of KIGAM's 2022 basic project R&D activities were 2,041.506 tCO2eq, of which direct emissions were 793.235 tCO2eq (38.86%), indirect emissions comprised 305.647 tCO2eq (14.97%), whilst other emissions were 942.624 tCO2eq (46.18%). In particular, greenhouse gas emissions per 100 million won in the KIGAM's basic projects for fiscal 2022 (a total of 96.661 billion won) was calculated as 2.11 tCO2eq, whilst greenhouse gas emissions per participating researcher (was 4.800 tCO2eq. Such calculations should be carried out annually rather than once and accumulated for at least 5 years. Accordingly, it will be possible to standardize specific matters that influence emissions according to differences in research field characteristics and methods, thus guiding greenhouse gas emission reduction management in the future and evaluating the contributions of Environmental, Social and Governance (ESG) management to the environmental sector.

Factors Affecting International Transfer Pricing of Multinational Enterprises in Korea (외국인투자기업의 국제이전가격 결정에 영향을 미치는 환경 및 기업요인)

  • Jun, Tae-Young;Byun, Yong-Hwan
    • Korean small business review
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    • v.31 no.2
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    • pp.85-102
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    • 2009
  • With the continued globalization of world markets, transfer pricing has become one of the dominant sources of controversy in international taxation. Transfer pricing is the process by which a multinational corporation calculates a price for goods and services that are transferred to affiliated entities. Consider a Korean electronic enterprise that buys supplies from its own subsidiary located in China. How much the Korean parent company pays its subsidiary will determine how much profit the Chinese unit reports in local taxes. If the parent company pays above normal market prices, it may appear to have a poor profit, even if the group as a whole shows a respectable profit margin. In this way, transfer prices impact the taxable income reported in each country in which the multinational enterprise operates. It's importance lies in that around 60% of international trade involves transactions between two related parts of multinationals, according to the OECD. Multinational enterprises (hereafter MEs) exert much effort into utilizing organizational advantages to make global investments. MEs wish to minimize their tax burden. So MEs spend a fortune on economists and accountants to justify transfer prices that suit their tax needs. On the contrary, local governments are not prepared to cope with MEs' powerful financial instruments. Tax authorities in each country wish to ensure that the tax base of any ME is divided fairly. Thus, both tax authorities and MEs have a vested interest in the way in which a transfer price is determined, and this is why MEs' international transfer prices are at the center of disputes concerned with taxation. Transfer pricing issues and practices are sometimes difficult to control for regulators because the tax administration does not have enough staffs with the knowledge and resources necessary to understand them. The authors examine transfer pricing practices to provide relevant resources useful in designing tax incentives and regulation schemes for policy makers. This study focuses on identifying the relevant business and environmental factors that could influence the international transfer pricing of MEs. In this perspective, we empirically investigate how the management perception of related variables influences their choice of international transfer pricing methods. We believe that this research is particularly useful in the design of tax policy. Because it can concentrate on a few selected factors in consideration of the limited budget of the tax administration with assistance of this research. Data is composed of questionnaire responses from foreign firms in Korea with investment balances exceeding one million dollars in the end of 2004. We mailed questionnaires to 861 managers in charge of the accounting departments of each company, resulting in 121 valid responses. Seventy six percent of the sample firms are classified as small and medium sized enterprises with assets below 100 billion Korean won. Reviewing transfer pricing methods, cost-based transfer pricing is most popular showing that 60 firms have adopted it. The market-based method is used by 31 firms, and 13 firms have reported the resale-pricing method. Regarding the nationalities of foreign investors, the Japanese and the Americans constitute most of the sample. Logistic regressions have been performed for statistical analysis. The dependent variable is binary in that whether the method of international transfer pricing is a market-based method or a cost-based method. This type of binary classification is founded on the belief that the market-based method is evaluated as the relatively objective way of pricing compared with the cost-based methods. Cost-based pricing is assumed to give mangers flexibility in transfer pricing decisions. Therefore, local regulatory agencies are thought to prefer market-based pricing over cost-based pricing. Independent variables are composed of eight factors such as corporate tax rate, tariffs, relations with local tax authorities, tax audit, equity ratios of local investors, volume of internal trade, sales volume, and product life cycle. The first four variables are included in the model because taxation lies in the center of transfer pricing disputes. So identifying the impact of these variables in Korean business environments is much needed. Equity ratio is included to represent the interest of local partners. Volume of internal trade was sometimes employed in previous research to check the pricing behavior of managers, so we have followed these footsteps in this paper. Product life cycle is used as a surrogate of competition in local markets. Control variables are firm size and nationality of foreign investors. Firm size is controlled using dummy variables in that whether or not the specific firm is small and medium sized. This is because some researchers report that big firms show different behaviors compared with small and medium sized firms in transfer pricing. The other control variable is also expressed in dummy variable showing if the entrepreneur is the American or not. That's because some prior studies conclude that the American management style is different in that they limit branch manger's freedom of decision. Reviewing the statistical results, we have found that managers prefer the cost-based method over the market-based method as the importance of corporate taxes and tariffs increase. This result means that managers need flexibility to lessen the tax burden when they feel taxes are important. They also prefer the cost-based method as the product life cycle matures, which means that they support subsidiaries in local market competition using cost-based transfer pricing. On the contrary, as the relationship with local tax authorities becomes more important, managers prefer the market-based method. That is because market-based pricing is a better way to maintain good relations with the tax officials. Other variables like tax audit, volume of internal transactions, sales volume, and local equity ratio have shown only insignificant influence. Additionally, we have replaced two tax variables(corporate taxes and tariffs) with the data showing top marginal tax rate and mean tariff rates of each country, and have performed another regression to find if we could get different results compared with the former one. As a consequence, we have found something different on the part of mean tariffs, that shows only an insignificant influence on the dependent variable. We guess that each company in the sample pays tariffs with a specific rate applied only for one's own company, which could be located far from mean tariff rates. Therefore we have concluded we need a more detailed data that shows the tariffs of each company if we want to check the role of this variable. Considering that the present paper has heavily relied on questionnaires, an effort to build a reliable data base is needed for enhancing the research reliability.

The Changing Aspects of North Korea's Terror Crimes and Countermeasures : Focused on Power Conflict of High Ranking Officials after Kim Jong-IL Era (북한 테러범죄의 변화양상에 따른 대응방안 -김정일 정권 이후 고위층 권력 갈등을 중심으로)

  • Byoun, Chan-Ho;Kim, Eun-Jung
    • Korean Security Journal
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    • no.39
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    • pp.185-215
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    • 2014
  • Since North Korea has used terror crime as a means of unification under communism against South Korea, South Korea has been much damaged until now. And the occurrence possibility of terror crime by North Korean authority is now higher than any other time. The North Korean terror crimes of Kim Il Sung era had been committed by the dictator's instruction with the object of securing governing fund. However, looking at the terror crimes committed for decades during Kim Jung Il authority, it is revealed that these terror crimes are expressed as a criminal behavior because of the conflict to accomplish the power and economic advantage non powerful groups target. This study focused on the power conflict in various causes of terror crimes by applying George B. Vold(1958)'s theory which explained power conflict between groups became a factor of crime, and found the aspect by ages of terror crime behavior by North Korean authority and responding plan to future North Korean terror crime. North Korean authority high-ranking officials were the Labor Party focusing on Juche Idea for decades in Kim Il Sung time. Afterwards, high-ranking officials were formed focusing on military authorities following Military First Policy at the beginning of Kim Jung Il authority, rapid power change has been done for recent 10 years. To arrange the aspect by times of terror crime following this power change, alienated party executives following the support of positive military first authority by Kim Jung Il after 1995 could not object to forcible terror crime behavior of military authority, and 1st, 2nd Yeongpyeong maritime war which happened this time was propelled by military first authority to show the power of military authority. After 2006, conservative party union enforced censorship and inspection on the trade business and foreign currency-earning of military authority while executing drastic purge. The shooting on Keumkangsan tourists that happened this time was a forcible terror crime by military authority following the pressure of conservative party. After October, 2008, first military reign union executed the launch of Gwanmyungsung No.2 long-range missile, second nuclear test, Daechung marine war, and Cheonanham attacking terror in order to highlight the importance and role of military authority. After September 2010, new reign union went through severe competition between new military authority and new mainstream and new military authority at this time executed highly professionalized terror crime such as cyber/electronic terror unlike past military authority. After July 2012, ICBM test launch, third nuclear test, cyber terror on Cheongwadae homepage of new mainstream association was the intention of Km Jung Eun to display his ability and check and adjust the power of party/military/cabinet/ public security organ, and he can attempt the unexpected terror crime in the future. North Korean terror crime has continued since 1980s when Kim Jung Il's power succession was carried out, and the power aspect by times has rapidly changed since 1994 when Kim Il Sung died and the terror crime became intense following the power combat between high-ranking officials and power conflict for right robbery. Now South Korea should install the specialized department which synthesizes and analyzes the information on North Korean high-ranking officials and reinforce the comprehensive information-collecting system through the protection and management of North Korean defectors and secret agents in order to determine the cause of North Korean terror crime and respond to it. And South Korea should participate positively in the international collaboration related to North Korean terror and make direct efforts to attract the international agreement to build the international cooperation for the response to North Korean terror crime. Also, we should try more to arrange the realistic countermeasure against North Korean cyber/electronic terror which was more diversified with the expertise terror escaping from existing forcible terror through enactment/revision of law related to cyber terror crime, organizing relevant institute and budget, training professional manpower, and technical development.

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