• Korean Business Review
• /
• v.17 no.2
• /
• pp.185-202
• /
• 2004

There is an increasing interest in measuring and comparing the efficiency of organization units whose operations are functionally similar and autonomous. Data Envelopment Analysis(DEA) has been extensively used to evaluate the efficiency of non-profit organizations as a whole. This study applies a modified DEA model (Input-oriented BCC model with Nondiscretionary variables) to identify the performance of local government in Korea. It is found that utilizing DEA as a mean of evaluating the performance of local governments yields useful information to decision makers trying to maintain more efficient practices.

• Management & Information Systems Review
• /
• v.12
• /
• pp.161-179
• /
• 2003

The purpose of this study is to settle local government accounting system. In order to achieve this object. First, accural accounting should be closely connected with budgetary accounting. Second, a computerized program for double entry book-keeping system must be developed primarily. Finally, the improvement of local government accounting system should be oriented enhancing efficiency and public accountability.

• Proceedings of the Korean Society for Technology of Plasticity Conference
• /
• 2004.08a
• /
• pp.119-125
• /
• 2004

Radiant tube heaters are widely used for indirect heating in heat treatment processes such as continuous annealing line(CAL) or continuous galvanizing line(CGL). Main issues for radiant tube are temperature uniformity, lifetime, thermal efficiency. To achieve higher heat release, the radiant tubes are fired at a higher fuel rate and therefore local overheating occur. A numerical simulation based on a commercial code FLUENT has been performed to investigate local overheating of radiant tube heaters. To minimize local overheating, the effects of radiating fins, flue gas recirculation(FGR), two-stage combustion were investigated. More uniform temperature distribution was achieved in the longitudinal direction within the tube with radiating fins and this contributed to increase the life of radiant tubes. Furthermore, the radiant tube with radiating fins was proven to be more efficient than the one without fins. The effects of flue gas recirculation and two stage combustion on the efficiency of the radiant tube were also considered and the results were presented.

• Proceedings of the KSME Conference
• /
• 2007.05a
• /
• pp.366-371
• /
• 2007

In many CAD systems, NURBS has been employed to construct exact geometries. Recently, NURBS finite element analysis methods were proposed by some authors for convenient connection between CAD and finite element analysis. Additional advantages of NURBS FEA, such as exact geometry and no mesh generation, are obtained. However, NURBS is inefficient in local refinement and merging patches. For refinement of local region in interest, additional control points should be inserted into the entire row or column which contains the local region. There is another inefficiency of NURBS during merging patches into a large structure due to propagation of control points. In order to overcome these inefficiencies of NURBS, T-spline was proposed by Sederberg. In this work, T-spline based finite element method is proposed for efficient local refinement and merging patches. At first, accuracy and efficiency of NURBS FEA is verified and efficiency of T-spline FEA is verified by comparing with NURBS FEA.

• Journal of the Korean Regional Science Association
• /
• v.34 no.1
• /
• pp.19-30
• /
• 2018

Social overhead capital(SOC) is an essential element for society to be developed and operated normally. In spite of the increase in the importance of SOC, It is difficult to present the criteria for the appropriate investment of SOC. and The discussion on making SOC investments of local government is insufficient. If the local autonomy has been guaranteed, local government increases investment in regional public goods that residents prefer. Reflection of such residents preferences is the driving force to bring the efficiency of resource allocation in the decentralization theorem. In this study, the authority and autonomy of local governments are measured through local finance. and the decision-making of local governments for SOC investment is examined in point of decentralization theorem. In the empirical analysis, the elasticities of fiscal resources are estimated for facilities(road, water and sewage, irrigation canal and flood control) that local governments are involved in investment. These decisions made by metropolitan cities and provinces were different. The difference was most evident in the effect of per capita local tax on investment. These results show that metropolitan cities and provinces that have different situation made investment decisions differently. It shows that local governments reflect the preferences of the residents in making an investment. The main implication of this study is as follow. In case the role of local government in social overhead capital investment is increased, the increase in efficiency of resource allocation occurs. and The fiscal resources must be raised by local taxes rather than the financial resources from the central government.

• The Korean Journal of Archival Studies
• /
• no.3
• /
• pp.3-32
• /
• 2001

In this paper, local public archives is referred to the public archives of provincial governments and metropolitan city governments as defined in the public Records Management Act. Under the Act, as professional archives, the local public archives preserves records designated as permanent preservation which the local government and its sub-agencies created or received to conduct public business. The Act also allows local public archives to establish an appropriate basic plan to manage its holdings as well as to oversight its sub-agencies. The Act stipulates that the local public archives are to be established in all provinces and metropolitan cities. The local public archives shall preserve archival heritage safely and utilize use of the recorded information as defined in the Article one of the Act. The local archives shall respect the principle of provenance. It is expected that the local archives shall strengthen local archival promotion campaigns which necessarily reflect unique local circumstances. However, as the Act just recommended the establishment of local public archives not to force as a mandatory procedure, it resulted in a flow of some confusions and misinterpretations. Despite the act was proclaimed two years ago, the local public archives are not yet established, not to mention that no preparatory works are on the way. To establish the local public archives effectively which meet local residents needs and demands, provincial governments and metropolitan city governments should proceed a well-prepared preparatory works plan considering the steps to transform them into the local public archives when they establish agency records centers. The first step in this process is to reach at a common consensus on the functions and roles of the local public archives which accommodates local residents needs and demands. Secondly, by analyzing the functions of archives to be established, an estimation of needed human resources, facilities, equipments, organization, budget appropriation, and local rules should be performed. Otherwise, the establishment of decent local archives is a far remote future. One of the methods to proceed this project systematically is to establish a local research institute for the local archives and cultural studies which would be put under the local university authority while consulting with local governments, local civil organizations, local historical and cultural societies. It is very undesirable to stress too much upon administrative efficiency when concerned parties discuss the functions and roles of the local public archives. They must keep in mind that when the functions to collect and use historically valuable records are active then administrative efficiency can be raised as well as accountability. Collecting and arranging historically valuable records is a short-cut way to promote accountability and develop local political culture. The local public archives is a valuable community historical center and an effective medium to facilitate historical speaking and writing among local people, something more than a simple public archives. Then our campaign for the establishment of local public archives can be a meaningful political cultural movement.

• Journal of Korean Society of Water and Wastewater
• /
• v.35 no.2
• /
• pp.121-133
• /
• 2021

This study set up the estimates of leakage management efficiency evaluation and leakage management goal that could be used in local water distribution networks efficiency business and modernization business. The data were analyzed using data envelopment analysis and multiple regression analysis. To this end, with leakage management input indices concerning leakage reduction activities (e.g., aged pipe replacement, water meter replacement, leakage restoration, and leakage detection) and leakage management calculation indices (e.g., the increase of revenue water ratio and the reduction of leakage ratio), the data on 22 K-water consignment local water supply systems were analyzed for the years from 2004 through 2018. Using the results of efficiency analysis by data envelopment analysis, the other DMUs (Decision Making Unit) benchmarked the DMU with the highest efficiency to maximize the leakage management efficiency for all DMUs. Through this, leakage management goal estimates were drawn with the input indices of four leakage reduction activities and calculation indices of the increase of revenue water ratio and the reduction of leakage ratio by multiple regression analysis for each group based on the revenue water ratio and leakage ratio. The correlation coefficients of the leakage management goal estimate for the criteria for the revenue water ratio amounted to 0.553 and 0.771. The correlation coefficients of the leakage management goal estimate for the criteria for leakage ratio were 0.397 and 0.865. Accordingly, we estimated the quantity and priority of four leakage reduction activities for the target leakage ratio and revenue water ratio.

• Journal of architectural history
• /
• v.22 no.2
• /
• pp.43-54
• /
• 2013

Compared to Early Chosun Dynasty, the spatial structure of most local Eupseongs of Korea had a standardized change with the expansion and spread of the Rye-hak(禮學:a study of confucius Rite). Meanwhile in the process of rebuilding Eupseongs there was a tendency of relocation of the local government offices(官衙) and its attached facilities in terms of functions and use. Although it was PyeongSanseong Miryang Eupseong had an unreasonable spatial structure locating Gaeksa(客舍; accommodation house for visitors) in the middle of the local government office complex, and Dongheon(東軒;main office building) in the east of it before the Japanese Invasion of Korea in 1592. However with the reorganization of spatial Structure of local Eupseongs after the Japanese invasion Gaeksa was moved to the foot of Adongsan where commanded a fine view of river. Dongheon was moved to the center of Eupseong for the effective management of its auxiliary organizations. It was because road system and administrative efficiency had a serious effect on deciding the location of the local government office and its attached facilities. After the Japanese invasion Hyangchoeng(鄕廳), having been out of Eupseong, also was moved to the independent location within Eupseong separate from Dongheon and Gaeksa. It seemed to take into account the autonomy of Hyangchoeng. Dongheon, Gaeksa, and Hyangchoeng which are the crucial facilities of Milyang Eupseong were arranged at each angular point of big triangle. In order to enhance the administative efficiency, the attached administrative facilities were arranged surrounding Dongheon and Hyangchoeng. The spatial structure of Milyang Eupseong in the late Choseon dynasty was of great difference from that of uniformly organized system of early Choseon Period. It was because the development of administrative function, the pursuit of efficiency, and commercial progress had a great impact on the change of urban space.

• Journal of IKEEE
• /
• v.24 no.3
• /
• pp.677-684
• /
• 2020

In this paper, the energy efficiency of a 4H-SiC UMOSFET with a local floating superjunction (LFS UMOSFET) was compared with a conventional P-shielding UMOSFET. For analysis, P-shielding UMOSFET and LFS UMOSFET were modeled for energy loss and junction temperature. As a result, LFS UMOSFET showed switching loss reduction of 20.6%. In addition, it was confirmed that LFS UMOSFET is applied to a 3-phase inverter, resulting in 33.2% lower power efficiency and 28.1% lower junction temperature than P-shielding UMOSFET. Electrical characteristics were simulated using Sentaurus TCAD, and the power circuit was simulated with the modelled UMOSFET using PSIM, a power circuit simulator.

• Asia-Pacific Journal of Business
• /
• v.9 no.2
• /
• pp.75-103
• /
• 2018

The tax system in Korea is the so-called one-item-one-tax law which has separate tax law for each taxation according to tax law. The common and procedural aspects of these tax laws are the same or similar, but they are separately prescribed by the National Tax Basic Act and the Local Tax Act. These legal systems complicate the tax law and increase the cost of tax cooperation, resulting in tax inefficiency. In this study, the National Tax Act and the laws of the Local Tax Act are integrated and presented. It is proposed that the common provisions should be integrated into a single law and the unique matters should be defined in each of the National Tax Basic Act and Local Tax Basic Act, by comparing and analyzing the provisions of the National Tax Basic Act and the Local Tax Basic Act. The integration of the common elements of the National Tax Basic Act and the Local Tax Act is expected to improve tax efficiency by reducing tax complexity and tax cooperation costs. In addition, the National Tax Act and the Local Tax Act are expected to maintain the characteristics of the National Tax Basic Act and the Local Tax Act when they are specified in the National Tax Basic Act and the Local Tax Basic Act. This study is expected to be a research that can reduce tax inefficiency and help convenience of taxpayer and tax administration.