• Korean Journal of Social Welfare Studies
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• v.49 no.3
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• pp.35-60
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• 2018

This paper investigates the effects of fiscal decentralization on public welfare finance, focusing that welfare status experienced a post-industrial society has proposed decentralization as a response. The decentralization includes local government responsibilities and expanded roles under the background of fiscal distress of center governments and new social risks. For the analysis, the first theory is established to find out the effect of fiscal decentralization on social expenditure. Also, the second theory is set up for the relationship between the level of fiscal decentralization and composition of social expenditure. Findings indicate that the level of social expenditure of state would decrease as the level of fiscal decentralization increases. Also, the more the level of fiscal decentralization increases, the more the in-kind benefits among total welfare expenditure increase.

• 한국노년학
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• v.28 no.4
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• pp.907-923
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• 2008

The main purpose of this paper is to analyse the determinant factors affecting the budget for welfare of the aged. This study employs the statistical data of fourteen different cities and counties of local government in Jeollabukdo. According to the analysis, in the county, the rate of the aged and populations of social-economic factors and the number of public officials of political-administrative factors turned out to be important influencing of budget for the aged welfare. However, incrementalism has no validity of statistics. Also, In the fiscal factors, estimated expenditures in per capita influenced a negative effect on the budget of the aged welfare. As the results of this research, the policy implications are suggested as follows. First, in order to reduce the gap of the aged welfare service between regions, the greater subsidy is provided by government and the budget of the aged welfare is enlarged positively. Second, as the considering regional characteristic, the higher ratio of the aged, the greater budget of the aged welfare is enlarged, especially in the county. Third, the budget of the aged welfare has to be regarded by the number of public officials.

• The Journal of Sustainable Design and Educational Environment Research
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• v.6 no.1
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• pp.25-48
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• 2007

Korean government implemented the Build-Transfer-Lease (BTL) mechanism since 2005 as one of the privatization methods to procure the social infrastructure with private investment. The mechanism was originally prepared 10 provide such public properties as education facilities, child-care facilities, old generation recuperation facilities, medical welfare facilities, military personnel's apartments, environment facilities, and lease apartments. Since 2005, a total of 13.5 trillion won-valued private fund has been directed to the public educational facilities, which occupies 58% of the total private investment in the facilities of the seven categories. However, many officials in the local public entities have anticipated that the local entities need to be restructured or downsized because of the privatization in stead of providing the educational facilities by governmental finance. The main objective of this study is to identify the appropriate technocrat organization structures to manage the privatization procedures.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.181-191
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• 2021

The aim of the study is to empirically investigate and analyze the influence of public welfare, audit findings, and follow-up of audit recommendations on audit opinion with the disclosure level of financial reports as an intervening variable using agency theory and signaling theory. To achieve this purpose, a quantitative research method was employed. Population of this study is Provincial Government Financial Reports in Indonesia for fiscal years 2016 to 2018. There were 84 financial reports that met the criteria of purposive sampling. The data were gathered from the websites of the Audit Board of the Republic of Indonesia and the Indonesian Central Bureau of Statistics. In this study, the hypothesis-testing tool is path analysis using the Statistical Package for Social Sciences version 15. Based on the multiple regression analysis, the results show that audit findings, public income, and the disclosure level of financial reports significantly influenced audit opinion. Besides, the follow-up of audit recommendations and public health significantly influenced audit opinion through the disclosure level of financial reports. This study suggests that, in order to have better audit opinion, local governments need to improve public welfare, follow-up audit finding, and disclose more details in financial report.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.755-767
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• 2020

The objective of this study is to examine and provide guidelines for regional governments, communities, and the private sector in planning and implementing poverty-reduction activities that are more effective, efficient, and targeted. Besides, this research's specific aims are: 1) increasing the rate of regional economic growth through optimization of potential sources of local income, 2) increasing per-capita income, and 3) reducing poverty, unemployment, and social-economic inequality of the community. The study was conducted in North Morowali District, Central Sulawesi Province, Indonesia, in 2018-2019. The research approach used quantitative and qualitative descriptive analysis. Data sources include sources from the Focus Group Discussion (FGD) and Regional Statistics. The results of this study are based on the Millennium Development Goals (MDG's) indicators that there are four priority scales in poverty reduction, namely, Health and Infrastructure (Priority I), Education (Priority II), Food stability (Priority III), and Population and Employment (Priority IV). Therefore, as a solution to poverty alleviation strategies, the cost approach through regional economic optimization and local income sources and community empowerment factors are essential. Apart from that, the involvement between elements (government, organizations, society, universities, and institutions) is expected to continue as an effort to realize poverty reduction can be optimally overcome.

• Journal of Korean Academy of Oral Health
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• v.42 no.4
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• pp.145-151
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• 2018

Objectives: The purpose of this study was to interpret regional disparities in the number of teeth sealed with pit and fissure sealants, identify the factors that affect these disparities and find solutions for the same. Methods: Data were collected from the National Health Insurance Service and Korean statistical information service using metropolis-city-rural area dental health infrastructure variables, regional health behavior variables, and local finance-related variables. Results: In 2015, the number of teeth sealed with pit and fissure sealants per 100 people was higher in the metropolis or city than in the rural area. There was a positive correlation between the number of teeth sealed with pit and fissure sealants and the number of dentists, dental hygienists, dental institutions, standardization rate of subjective awareness of well-being, standardization rate of brushing after lunch, and the proportion of welfare budget in the general budget. There was a negative correlation with the annual standardization rate of health institution use, the standardization rate of unused medical services, and the local government's financial independence. According to the final model of the multiple regression analysis, while the impact of infrastructure on dentistry was not statistically significant, the statistical significance of standardization rate of brushing after lunch, the local government's financial independence, and the proportion of welfare budget in the general budget were maintained. Conclusions: To reduce regional disparities in the volume of use of pit and fissure sealants, it was concluded that it may be effective to select regions with a consideration of the level of regional economic power, implement separate and appropriate policies and projects, and improve the awareness in residents.

• Journal of Digital Convergence
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• v.12 no.7
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• pp.65-76
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• 2014

This paper analyzes whether local public expenditures have converged during the 1985-2011 periods in Korea, using the sixteen metropolitan and provincial governments data. We analyze the convergence of per capita real local public expenditures in terms of both static view and dynamic view of convergence. Furthermore, we derive the estimating equation for per capita real local government expenditure growth function from theoretical model based on Skidmore et al.(2004)[23]. The main results from empirical analyses are such that an increase in aged people helped local government expenditures increase. Also, we found that the convergence speed of economic expenditure is greater than that of social welfare expenditure. Similarly the convergence speed of public capital expenditure is greater than that of public consumption expenditure. In the future we had better examine the convergence of local public goods taking into account their congestion rates.

• Journal of the Korean Society of Hazard Mitigation
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• v.10 no.1
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• pp.57-63
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• 2010

Central government moves welfare, education, and public fire service that need a lot of budget to local governments. But, central government don't give a enough finance support to local governments to implement those services. Therefore, local government suffer from the financial pressure. Fire service is supplied by province government in Korea. Public facilities tax is an object tax for fire service in province government. But, since total revenue of public facilities tax is just about 30% of fire service budget, the financial pressure of local governments has been increasing and the fire services could not been improved comparing with the increasing demands for the services. The purpose of this article is to examine a stable tax system for fire service. To do so, this study analyzes the fire public service budget, finds out some problems, and compares with developed countries to solve these problems.

• The Journal of the Korea Contents Association
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• v.17 no.4
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• pp.119-131
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• 2017

The recent cultural properties utilization projects by the Cultural Heritage Administration have no rational standards to pay reasonable prices to stakeholders participating in budget compilation or projects. Therefore, there are frequent conflicts when calculating budgets between the Cultural Heritage Administration supervising projects and local governments or private organizations. Especially, as the items or detailed standard of budget compilation from planning to completion of projects are unclear, it is hard to stably operate projects, and eventually, they are no more than one-shot events without being developed into long-term projects. Thus, this study analyzes the overall operational status, systems, and problems of current cultural properties utilization projects. A national-level budget compilation standard system is then suggested, for the stable operation of cultural properties utilization projects. In addition, this study benchmarks the items and detailed standard of budget compilation used in similar areas, and also puts together actual cases.

• 한국노년학
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• v.40 no.4
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• pp.599-616
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• 2020

The South Korean government has introduced a new Customized Care Service for Older Adults by eliminating the six existing care services for them since 2020. It is a significant change of care service system for older adults and the service would play a key role in providing preventive services for them. The aim of the study is to examine the meaning and tasks of the introduction of the Customized Care Services for Older Adults in South Korea by using the framework of Gilbert and Terrell. The study found that the new service was designed under the government's policy contexts of the establishments of public-based social service providers and the emphasis of community care, and it has brought about a number of significant institutional changes of care system in terms of allocation, benefits, delivery, and finance. The institutional coverage of the service was increased to lower 70% of older adults and a large number of kinds of health and social care services would be provided for them. The sphere of living was set in each local area and the new service providers are entirely in charge of providing the services in each sphere. The financing system was changed to support service providers by providing government subsidies. Although a number of positive results would be expected to occur for the elderly, it is likely that some challenging tasks would happen in the fields as follows: the inadequate coverage, the vagueness of the application of self-care principle and the decrease in the amounts of direct care services, the inappropriate area of service provision, and the supplier-oriented provision of services rather than user-oriented.