Sustainable funding of health initiatives in Wonju, Republic of Korea via a tobacco consumption tax

Wonju is the first municipality in the Republic of Korea to fund the Healthy City project through municipal revenues from the local tobacco consumption tax. We investigated the process of the local tobacco consumption tax being approved as the main source of financing for the local Healthy City project. We also examined the sustainability and sufficiency of the funding by looking at the pricing policies instituted for cigarettes, smoking prevalence, cigarette consumption and revenues from local tobacco consumption as well as the budgetary allocations among programs in the city. The strong initiative of the mayor of Wonju was one of the factors that enabled the earmarking of the local tobacco consumption tax for the Healthy City Wonju project. He consulted academic counselors and persuaded the municipal government and the City Council to approve the bill. Despite the increasing price of cigarettes in Korea, adequate funding can be sustained to cover the short-term and mid-term programs in Wonju for at least 5 years of the mayor's term, because the smoking rate is persistently high. Analyzing the effects of strong leadership on the part of local authorities and the balance between revenues from the tobacco tax and the prevalence of smoking in the face of anti-smoking policies would be helpful for other countries and communities interested in developing sustainable Healthy Cities projects.

Sickness ruins the complexion, breeding disappears without gold: culture and the i nterpretation of illness among the Minangkabau of West Sumatra, Indonesia

The interpretation of illness and its meaning to individuals and groups is largely a product of culture and is based on shared experience, historical significance, and the social function of individuals in the community. West Sumatra, like many parts of Indonesia, has experienced rapid development and modernization since the nation achieved independence in 1945 and is currently 12 years into Regional Autonomy, a dramatic shift in national administration from a highly centralized system to one which devolved authority to the level of district or municipal government. These changes have brought Indonesians into contact with an increasingly globalized culture and have put pressure on traditional institutions and practices. This is especially significant in the area of health, where considerable tension exists between the allopathic conceptualization of health (as espoused by health care professionals in the formal sector) and traditional interpretations of health that derive from a traditional cultural and linguistic frame of reference. This paper, based on fieldwork in the Indonesian region of Tanah Datar, West Sumatra, describes the impact of cultural and linguistic factors on the interpretation of illness among rural residents and elucidates the growing impact of multiple systems of meaning in local understanding of health.

Accounting for local government boundary changes in South Australia : valuing assets and liabilities or valuing revenue streams

This paper examines the methodologies adopted in the transfer of assets, liabilities, revenues and expenses resulting from boundary changes associated with municipal amalgamations in South Australia during the late 1990s. It investigates the methods employed for apportioning these financial elements, valuations used and financial settlements required. Significant transfers occurred in only three cases. In two cases, councils used simple, pragmatic methods to apportion assets and liabilities, similar to those used previously in Victoria. In the third case a transfer price was calculated based on the net present value of revenues. This method is quite different from previous methods examined and is appropriate where one council will make significant future gains at another council's loss because of net revenue transfers.

Accounting problems and issues in cases of municipal boundary changes

Analyses the methodologies and accounting treatments used for the transfer of assets, liabilities, revenues and expenses resulting from municipal restructuring in Victoria during the early 1990s. It was found that most municipalities adopted simple or pragmatic methods, whereby fixed assets and associated liabilities were allocated physically avoiding the need for financial valuations.