주민참여예산제도의 정착 방안에 관한 연구- 문헌연구를 중심으로 -

윤상규 부경대학교 지방분권발전연구소 2022 지역과 정치 Vol.5 No.2

This paper examined the settlement plan of the resident participation budget system, focusing on literature research. Specifically, the significance, status, previous studies, characteristics, and domestic and foreign cases of the resident participation budget system were analyzed. Through this, the problems and improvement plans of the resident participation budget system were presented. The problem with the residents' participation budget system is that residents' interest and participation in the residents' participation budget system is low, and information to strengthen residents' expertise is insufficient. In addition, there are issues of representation when selecting the resident participation budget committee, restrictions on the scope of the budget operating the resident participation budget system, lack of connection with other resident participation organizations and financial systems, and public officials' perception. Suggestions for improvement measures for these problems are as follows. When forming a member of the Resident Participation Budget Committee, strengthening representation through participation of various classes, expanding the scope of residents' participation in the entire budget process, securing participation space for residents not only offline but also online space, strengthening diversity and expertise in budgetary education for residents, listening to opinions from various stakeholders, link to the direct participation system of residents, supporting related ministries, encourage different classes to participate based on regional characteristics, and strengthening policy solidarity between metropolitan council and primary local governments. 본 논문은 문헌 연구를 중심으로 주민참여예산제도의 정착 방안에 대해 알아보았다. 구체적으로 주민참여와 주민참여예산제의 의의, 현황, 선행연구, 특성, 국내외 사례 등을 분석하였다. 이를 통해 주민참여예산제도의 문제점과 개선방안을 제시하였다. 주민참여에산제도의 문제점은 주민참여예산 제도에 대해 주민의 관심과 참여도가 낮고, 주민의 전문성을 강화할 정보제공이 미흡하다. 그리고 주민참여예산위원회 선정 시 대표성 문제, 주민참여예산제도를 운영하는 예산 범위의 제한, 타 주민참여기구 및 재정 제도와의 연계 부족, 공무원의 인식 문제 등이 있다. 이러한 문제점에 대한 개선방안을 제안하면 다음과 같다. 주민참여예산위원회의 위원 구성 시 다양한 계층의 참여를 통한 대표성 강화, 예산 전 과정에서 주민참여의 범위 확대, 오프라인 공간뿐만 아니라 온라인 공간까지 확장하여 주민의 참여공간을 확보, 주민참여예산 교육의 다양성과 전문성 강화, 다양한 이해 관계자들의 의견 청취, 주민 직접 참여제도의 연계, 관계부처의 지원, 지역 특성에 따라 다양한 계층의 참여 유도, 광역자치단체와 기초자치단체 간 정책연대 강화 등을 제안하였다.

하천 및 호소 내 퇴적물 재부유에 따른 중금속 및영양염류 용출량 평가기법 동향

윤상규,한서연,김해욱,곽인실,안진성 한국지하수토양환경학회 2023 지하수토양환경 Vol.28 No.5

The phenomenon of sediment resuspension in rivers and lakes causes contaminants (heavy metals and nutrients)accumulated in the sediment to leach into the overlying water. As a result, it can lead to changes in toxic effects andeutrophication in the aquatic ecosystem. In this regard, it is important to quantitatively determine the amount ofcontaminants leached during sediment resuspension. In this study, methods for assessing the amount of releasedcontaminants and the types of contaminants potentially released due to sediment resuspension were studied andsummarized. Methods for assessing leaching can be divided into three groups based on the principle of causingresuspension: (i) the oscillating grid chamber method, (ii) the mechanical stirrer method, and (iii) the shaker method. Itwas confirmed that the types of contaminants that can potentially be released include heavy metals bound to sulfides, aswell as exchangeable and labile forms of heavy metals and nutrients. To effectively manage stable aquatic ecosystems inthe future, a simplified leaching test method is needed to assess in advance the risks (i.e., changes in toxic effects andeutrophication) that sediment resuspension may pose to aquatic ecosystems.

초음속 디퓨져의 시동특성

윤상규,김진곤,성홍계,김용욱,오승협 한국항공우주학회 2007 한국항공우주학회 학술발표회 논문집 Vol.- No.-

퇴적물 재부유에 의한 중금속 잠재 용출량 평가를 위한 국내⋅외 용출시험법 비교 분석

윤상규,안진성 유기성자원학회 2023 유기성자원학회 학술발표대회논문집 Vol.2023 No.2

複雜한 物流SYSTEM을 가진 設備計劃문제의 SIMULATION 分析

尹相圭 대한산업공학회 1988 산업공학 Vol.1 No.1

응급의학과 의사에 의한 각막 이물 제거

윤상규,최상천,김기운,민영기,조준필 대한응급의학회 2003 대한응급의학회지 Vol.14 No.1

Purpose: This study was performed to evaluate the success rate and the safety in the treatment of corneal foreign body injury by an emergency physician trained in their removal. Methods: Any patients presenting at the emergency department of a large university-based residency teaching hospital with corneal foreign body injuries during ninety months were included in this prospective study. Twenty patients were eligible. Junior residents participated in this study. They were taught to remove corneal foreign bodies by the attending emergency physician. Healing evaluation was performed by an ophthalmologist. Patients not presenting for a visit were contacted by telephone, and information was collected on the assessment of discomfort and the presence of symptoms. Results: All corneal foreign bodies were successfully removed, and no adverse effects were noted. Conclusion: Corneal foreign body removal by emergency physician, if properly trained, appears to be successful and safe.

수축필름에 대하여

윤상규 (사)한국포장협회 1998 包裝界 Vol.68 No.-

퇴직급여채무 산출시 재량적 결정 요인 분석

윤상규,조광희,김영준 한국기업경영학회 2014 기업경영연구 Vol.21 No.5

As a result of conversion to the Korean International Financial Reporting Standards (K-IFRS), all companies listed on the Korea Exchange are required to assess defined benefit obligations based on actuarial assumptions such as rate of salary increase and discount rate in their financial statements beginning in 2011. Most listed companies apply defined benefit obligation values measured by pension providers. Auditors also use valuation reports provided by pension providers as evidence for their analysis. Thus, information provided by pension providers is treated in an important way. Companies make key actuarial assumptions such as rate of salary increase, discount rate, and expected rate of return. Based on these assumptions, the defined benefit obligation estimate, related costs, and return on plan assets are calculated. The retirement benefit obligation measured under the K-IFRS (going concern approach) is expected to be higher than the obligation as measured by the traditional method (non-going concern approach), indicating a possible rise in liability ratio and pension expenses over the coming years. The higher the growth rate of the amount estimated on a non-going concern basis, the higher the effect of changes on actuarial assumptions. This can give firms an incentive to make discretionary decisions on certain actuarial assumptions. This paper thus analyzes the decisive factors of retirement benefit obligation estimated by the projected unit credit (PUC) method under the K-IFRS 1019 for Employee Benefits and examines changes in variables through time series data. The sensitivity analysis of actuarial variables finds that salary increase rates excel over discount rates in the sensitivity with little difference. The further analysis based on time series data shows that discount rates are not considerably off compared to pre estimated rates by linear interpolation equation. Logit analysis shows significant association between salary increase rates and the rate of (going concern approach)/(non-going concern approach) but expected rate of return does not find any discretionary choice factors. 본 연구는 K-IFRS ‘기업회계기준서 제1019호 종업원급여’에 의해 PUC 방법으로 평가한 퇴직급여채무액의 산출과정에서 가장 큰 영향을 미치는 보험수리적 가정들의 재량적인 변동가능성 여부와 그 동기에 대하여 분석하였다. 이를 위하여 2009년부터 2011년에 걸친 시계열 자료를 이용하여 할인율의 경우 벤치마크 대비 이격도를 살펴보았고 임금상승률과 기대수익률은 재량적 결정 요인에 대한 분석을 실시하였다. 분석 결과 보험수리적 가정의 민감도 분석에서는 임금상승률과 할인율의 순으로 민감도 크기를 나타냈으나 그 차이는 크지 않았다. 또한 보험수리적 가정의 재량적 선택에 관한 분석에서 회사채 이자율에 대한 직선보간법 산출수치와 할인율 간의 이격도는 낮은 수준이었다. 임금상승률과 사외적립자산의 기대수익률의 재량적 선택 요인을 분석하기 위한 회귀분석에서도 의사결정에 유의하게 영향을 미치는 변수를 찾아내지 못했다.

흉부 둔상 후 전종격동 출혈에 의한 종격동 압전 1예

윤상규,박종석,조준필 대한응급의학회 2001 대한응급의학회지 Vol.12 No.4

Sternal fractures are most common in drivers of motor vehicles whose anterior chest hits the steering wheel during sudden deceleration. Sternal fractures may result in mediastinal hematoma secondary to bone marrow oozing. The hematoma usually resolves itself without complications, so an anterior mediastinal hematoma causing tamponade is rarely reported. We describe a case of blunt chest trauma resulting in a sternal fracture with a resultant anterior mediastinal hematoma and mediastinal tamponade.

시:일박

윤상규 북한연구소 1975 北韓 Vol.- No.48