Pub Date : 2019-04-30DOI: 10.15710/KGAR.2019.17.1.39
Seonmin Kim, 전남대학교 경영대학 경영학부 부교수, Minsup Song
{"title":"A Study on Improvement of Accounting Process for Grant Income : A Case of A Local Government","authors":"Seonmin Kim, 전남대학교 경영대학 경영학부 부교수, Minsup Song","doi":"10.15710/KGAR.2019.17.1.39","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.39","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"187 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114745639","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-30DOI: 10.15710/KGAR.2019.17.1.133
Kye Hyung Lee, 홍익대학교 대학원 박사과정 수료 한국지방재정공제회 선임연구원, H. Cho
{"title":"Improvement of Financial Reporting for Stimulating Municipal Bond : Based on Credit Rating Model","authors":"Kye Hyung Lee, 홍익대학교 대학원 박사과정 수료 한국지방재정공제회 선임연구원, H. Cho","doi":"10.15710/KGAR.2019.17.1.133","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.133","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117048681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-30DOI: 10.15710/KGAR.2019.17.1.99
Dong-wuk Kim, 교수 제주대학교회계학과, Ho-Nam Moon
{"title":"A Study of the Debt Ratio Management Behavior of Local Public Enterprises Using Benford’s Law","authors":"Dong-wuk Kim, 교수 제주대학교회계학과, Ho-Nam Moon","doi":"10.15710/KGAR.2019.17.1.99","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.99","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131126168","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-30DOI: 10.15710/KGAR.2019.17.1.197
D. Bae
{"title":"Improvement of Life Cycle Performance Management for Financial Projects","authors":"D. Bae","doi":"10.15710/KGAR.2019.17.1.197","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.197","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114271425","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-30DOI: 10.15710/KGAR.2019.17.1.175
I. Chung, 숭실대학교 행정학부 조교수, E. Kim
{"title":"Revitalizing Municipal Bond Market : The Case of Total Bond Limits Policy","authors":"I. Chung, 숭실대학교 행정학부 조교수, E. Kim","doi":"10.15710/KGAR.2019.17.1.175","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.175","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120845031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-04-30DOI: 10.15710/KGAR.2019.17.1.1
D. Shim, G. Kim
{"title":"A Study on the Cost Composition Analysis and Improvement for the Appropriateness of Public Utility Charges","authors":"D. Shim, G. Kim","doi":"10.15710/KGAR.2019.17.1.1","DOIUrl":"https://doi.org/10.15710/KGAR.2019.17.1.1","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116199092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.15710/KGAR.2018.16.3.125
J. Shim, 교수 한국방송통신대학교경영학과
{"title":"Concepts and Benefits of Public Sector Accounting Harmonization","authors":"J. Shim, 교수 한국방송통신대학교경영학과","doi":"10.15710/KGAR.2018.16.3.125","DOIUrl":"https://doi.org/10.15710/KGAR.2018.16.3.125","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133500155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.15710/kgar.2018.16.3.21
Youngkee Chung
{"title":"A Study on the Accounting Standards for the preschool in Korea : Centers on the Private Kindergarten","authors":"Youngkee Chung","doi":"10.15710/kgar.2018.16.3.21","DOIUrl":"https://doi.org/10.15710/kgar.2018.16.3.21","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"232 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113985844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.15710/kgar.2018.16.3.205
T. Eom, 교수 연세대학교행정학과, G. Choi
{"title":"The Study on Cost Information Applications of Local Government : Focusing on Comparability of Cost Information","authors":"T. Eom, 교수 연세대학교행정학과, G. Choi","doi":"10.15710/kgar.2018.16.3.205","DOIUrl":"https://doi.org/10.15710/kgar.2018.16.3.205","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115649300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-12-31DOI: 10.15710/KGAR.2018.16.3.61
G. Kim, D. Shim
{"title":"A Study on the Management Efficiency through the Reexamination of the Cost Estimating Method for the Local Waterwork Charges","authors":"G. Kim, D. Shim","doi":"10.15710/KGAR.2018.16.3.61","DOIUrl":"https://doi.org/10.15710/KGAR.2018.16.3.61","url":null,"abstract":"","PeriodicalId":430849,"journal":{"name":"Korean Governmental Accounting Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130839351","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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