Blockchain Papers

Richard Fair

No abstract is available for this record.

Samuel H. Christie, Lalana Kagal, Alessandro Ricci, Munindar P. Singh

The articles in this special section focuses on decentralized systems. Our world is filled with decentralized systems, human society and organizations being the most familiar examples. In such systems, we see multiple loci of ownership or control, representing different parties or administrative domains. That is, the members of a decentralized system are, belong to, or represent different people or organizations. We use the term decentralized system to mean any system formed of autonomous entities, with a special interest in cases where the entities are heterogeneous. Autonomy here refers to the decision-making capacity of an entity, meaning that it decides for itself. In other words, autonomy reflects the freedom to act. Heterogeneity here refers to the design, construction, and configuration of an entity, meaning that it is potentially built on distinct grounds from any other entity. In other words, heterogeneity reflects the freedom of a designer to apply any reasoning method on any available information.

SEO Bo-Keon

No abstract is available for this record.

고광용

The purpose of this study is to analyze performance and constraint factors of local decentralization from the Kim Dae Joong Administration to the Lee Myung Bak Administration in three different parts: administrative affairs, personnel affairs, and finance, and to find out the changes of Central-Local Intergovernmental Relation by Administration. First of all, the administrative affairs decentralization has improved by the increase of autonomous affairs and distribution of affairs, even though autonomous administrative power have maintained. The personnel affairs decentralization has reinforced in autonomy personnel affairs power and personnel distribution. The finance decentralization has maintained or weakened by decrease in autonomy financial power and both revenue & expenditure of tax. The constraint factors of local decentralization were legal & institutional restrictions such as range of affairs, fixed base & rate of tax and local tax structure focused on property taxation, and fiscal neutralism of Ministry of Strategy and Finance. In conclusion, the local decentralization of Korean Government has been improved disproportionately in the aspects of administrative affairs, human resources affairs, and finance. The Kim Dae Joong Administration was inclusive authority model, and the Nho Moo Hyun Administration and the Lee Myung Bak Administration was in the middle between inclusive authority model and overlapping-authority model, so after revival of the local self-governing system, relations between central and local government has been developed.

Olivier Ar

The Dutch Reformed Church (DRC) and the Second World War – preliminary notes on the influence of ideology on the relationship between Church and StateVery little has been written on this specific topic. The period and topic under discussion represents a highly emotional one and many of those who experienced it are still alive. We are therefore aware of our responsibility regarding objectivity since this field of study is still young in historiographical sense. This article can only be regarded as an exploration in this field with the purpose to focus on the effect of ideology on the role the church or at least church leaders played in relationship to the state. This article will also proof evident that Church Historiography cannot be practised in isolation. In this regard the interaction between sosio-political and ecclesiological matters are at stake.

照雄 中島

The important issue, for both central and local governments in the 2000's is financial reconstruction and administrative reform. And, pursuing a policy of government decentralization has been regarded as an important issue in 1990's, and since 1999 it has received much attention at the central government and local government levels. In 1999,the Government Decentralization Law was passed. As expected, that the relationship between the central and local government has changed drastically. This report gives a study of Basic Concepts of Reform of Public Sector Accounting System in Local Government, and so on, is presented as follows : 1. Introduction. 2. Central Public Finance and Local Public Finance : An Overview. 3. Issues of Public Sector Accounting System in Local Government. 4. Conversion of Public Sector Accounting System in Local Government. 5. Development of Public Sector Accounting System in Local Government. 6. New Public Management. 7. Conclusion.