The purpose of this study is to comprehensively examines the policy of local decentralization through some problems of decentralization reform in Korea. The reason is that a situation for implementing decentralization reform is not good enough to deal with fundamental issues(management of organization, human resource, finance, and legislation) in relation to the autonomy of local government. Under the circumstance, this study also evaluates the policy of integration or abolition for the local small business office, as a special local agency. Specifically, this study examines the meaning of local autonomy and some determinants, as pre-conditions, to obtain an effective local decentralization. Secondly, the research makes a comparison each role and function to support local small business between local small business office and local government. Thirdly, the research employs both a survey questionnaire to evaluate the satisfaction of customers or the quality of service, and case study research for small business supporting system through U.S.A, Japan, and U.K. The significance of this study is that it brings conceptual clarity to the dialog on improvement of decentralization reform and it represents an important research source for the development of further research on the role and function of local small business office, dealing with new small business supporting system based on the formation of local governance.
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.
This study discusses some characteristics in trend and operation of local finance, and suggests some reform agenda for sound finance. While the share of local finance has decreased compared with that of national finance, local debt and inefficient operations of local expenditure have increased since 1995. This study seeks to find reform agenda of local finance on the basis of decentralization and participation. On the side of decentralization, reform of local tax system and financial management system are suggested. The introduction of consensus-based budgeting and taxpayers' suit are proposed on the part of citizen participation.
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.