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김동건(Dong-Kun Kim),김성태(Sung-Tai Kim),안종범(Chong-Bum An),원윤희(Yun-Hi Won),이연호(Yeon-Ho Lee) 한국재정학회(구 한국재정·공공경제학회) 1999 재정논집 Vol.13 No.2
Relatively large budget deficits are likely to persist in the absence of stronger deficit reduction efforts. As a result, the debt to GDP ratio of Korea is expected to grow up to 30 percent in the early 2000s. This is mainly due to an inevitable increase in government expenditure to finance financial stabilization, economic recovery, and unemployment reduction. Achieving a better fiscal balance will require deep-rooted reforms to control the level, growth, and composition of public expenditure and revenues. This paper presents fiscal reforms needed to restore fiscal balance and to reduce debt-to-GDP ratio under circumstances of continued budget deficits. The experiences of the United States, the United Kingdom, Latin America, Denmark, Ireland, and Italy suggest that it is crucial for successful fiscal adjustments to keep the credibility of the private sector in government policy. First of all, the government should set economically sustainable targets and consistently pursue these targets. On the expenditure side, the basic principle is to enhance the efficiency of the public sector through the efforts to reform the public sector and to curtail government spending and thereby attaining sustained economic growth. For this purpose, the multi-year budget framework and disciplined fiscal policy are essential, together with cut in current expenditure, flexible management of capital expenditure, exclusion of political consideration, more efficient use of funds, consolidation of public funds and special accounts, pensions reform, and strict assessment of expenditure. On the revenue side, fiscal adjustments which rely on tax increases are likely to have adverse effects on productivity and employment. Thus, it is desired that the government should make extraordinary efforts to widen the tax base through reduction in non-taxable incomes and tax deductions, strengthening taxation on underground incomes, and prevention of tax evasion. This may contribute to equalizing the tax burden and also leading to economic growth and revenue increase simultaneously. The tax system should be also reformed so that national and local taxes are balanced. It is required that the roles and funds should be efficiently allocated between central and local governments.
Dong-Kun Kim(김동건),Byung-Jun Cho(조병준),Moon-Sook Lee(이문숙) 한국컴퓨터정보학회 2020 韓國컴퓨터情報學會論文誌 Vol.25 No.2
본 논문에서는 한국전통무용 참가 결혼이주여성의 문화적응 스트레스가 생활만족도에 미치는 영향을 규명하고 내재된 변인인 자아존중감이 갖는 매개효과에 대해 규명할 것을 제안한다. 연구대상은 D시의 이주여성 지원센터에서 제공되는 프로그램에 참가하는 결혼이주여성(실험집단:28명, 통제집단:30명)으로 3개월간(주 2회, 50분씩)의 한국전통무용프로그램 참가 전, 후의 수집된 설문자료를 SPSS 21.0을 이용하여 변인간의 구조적 관계를 검증하였다. 그 결과 한국전통무용참가 결혼이주여성의 문화적응 스트레스는 자아존중감과 생활만족도에 긍정적인 영향을 주었으며, 자아존중감을 통해 생활만족도에 긍정적인 영향을 주는 것으로 나타났다. 따라서 한국전통무용참가 결혼이주여성의 문화적응 스트레스는 자아존중감과 생활만족도에 직접적인 영향을 줌과 동시에 자아존중감의 매개효과를 통해서도 생활만족도에 간접적인 영향을 미치는 중요한 요인임을 검증하였다. In this paper, we propose a identity the effect of acculturative stress on life satisfaction with the mediating effect of self-esteem among marriage migrant women participating in Korean traditional dance. Participants of this study were marriage migrant women (experimental group: 28, control group: 30). Surveys that were taken before and after the 3 months of participation in Korean traditional dance were analyzed using SPSS 21.0. Results indicated that acculturative stress had a positive influence on self-esteem and life satisfaction, and self-esteem mediated the effect of acculturative stress on life satisfaction among marriage migrant women who participated in Korean traditional dance. Therefore, this study confirmed that acculturative stress had a direct effect on self-esteem and life satisfaction and had an indirect effect on life satisfaction mediated by self-esteem among marriage migrant women who participated in Korean traditional dance.