종양병동과 일반병동 간호사의 암성통증 관리에 대한 지식과 수행 비교

이은미(Eun-Mee Lee),박금자(Geum-Ja Park) 고신대학교 전인간호과학연구소 2011 전인간호과학학술지 Vol.5 No.-

Purpose: to compare the level of knowledge and practice regarding cancer pain management between nurses working in general units versus nurses working in oncology units. Method: The subjects of this study were 260 nurses in total. They were 129 nurses in oncology units and 131 nurses in non-oncology units who have had more than 6 months of work experiences recently. Data collection was carried out in six different university hospitals in five different cities in the southern part of Korea The data were collected using structured questionnaires from October 25, 2010 to November 7, 2010. To measure the level of knowledge and practice of cancer pain management in nurses, the instrument, which was initially translated and later revised by Jo, Eun-Kyung(2009), was utilized in this study. The instrument was based on the Cancer Pain Management Guideline (2008) developed by the Korean Ministry for Health, Welfare and Family Affairs. The data were processed and analyzed by SPSS Window 18.0 program in terms of frequency, percentage, mean, t-test, and X 2-test. Results: 1. The results revealed that there was no significant relationship between those two groups when their age, the length and the place of work experiences, religion, education level, work experiences with cancer patiaits and the needs of pain education were compared However, there were significant differences between those two groups when their position, current work place, experience of cancer pain education and the number of exposure to the cancer pain education were compared. 2. Total mean score of knowledge regarding cancer pain management was significantly higher in cancer unit nurses(21.57±4.46) than those(18.78±4.30) in general units (t=-5.130, p< .000). The degree of knovdedge about non-drug therapy (t=-3.834, p< .000) were significantly higher in nurses in oncology units than those in general units. 3. Total mean score of practice regarding cancer pain management was not significantly different in those two grcxips(t=-1.406, p= .161) and the degree of practice about non-drug therapy (t=0.751, p= .453) were significantly higher in oncology unit nurses than those in general units. Conclusion: total mean score of knowledge regarding cancer pain management was significantly higher in cancer unit nurses than those in general units. And total mean score of practice regarding cancer pain management was not significantly different in those two groups. Therefore, it is likely that the education about cancer pain management seems highly recommended for nurses working in non-oncology units as well as nurses in oncology units.

복강경담낭절제술과 개복담낭절제술에 따른 진료량 비교

이은미,유승흠,손명세,김석일,Lee, Eun-Mee,Yu, Seung-Hum,Sohn, Myong-Sei,Kim, Suk-Il 대한예방의학회 1995 Journal of Preventive Medicine and Public Health Vol.28 No.2

Laparoscopic cholecystectomy was introduced into Korea in 1990 and has been rapidly replacing open cholecystectomy when the indications were met. In this study a medical utilization and technology was assessed on the selected hospitalized patients with cholelithiasis who underwent open or laparoscopic cholecystectomy from April 1, 1991 to March 31, 1994. The results are as follows. Despite the low reimbursement rate by the health insurance, the number of laparoscopic cases have been steadily increased. The post-operative days before health insurance coverage were significantly shortened from 8.4 days to 4.6 days. The preoperative days before health insurance coverage were significantly shorted from 8.4 days to 4.0 days. The total length-of-stays in the hospital were also significantly shortened from 15.2 days to 10.7 and 9.8 days in laparoscopic cholecystectomy. The laparoscopic cholecystectomy showed low expenses in all aspects expect the average hospital charges per day. For the hospital to have cost containment, it is more effective if length-of-stay is shorter because of high daily inpatient hospital charge. The laparoscopic cholecystectomy also showed shortened anesthesia time and operation time compared with open cholecystectomy that were statistically significant. The mean anesthesia and operation time for open cholecystectomy were 113.2 and 90.2 minutes but those of laparoscopic cholecystectomy were 105.7 and 68.6 minutes. According to this study the laparoscopic cholecystectomy has reduced the medical expenditure and we recommend this procedure over open cholecystectomy. The further discussion on the different morbidity rate between two types of procedure is essential in providing quality medical care, and to educate specialist.

산간지 방목이 거세한우의 성장특성 및 도체형질에 미치는 영향

이은미,정기용,김의형,안준상,박보혜,강동훈,장선식,Lee, Eun Mee,Chung, Ki Yong,Kim, Ui-Hyung,Ahn, Jun Sang,Park, Bo Hye,Kang, Dong Hun,Jang, Sun Sik 한국초지조사료학회 2019 한국초지조사료학회지 Vol.39 No.4

본 연구는 산간지 방목이 거세한우의 성장특성 및 도체형질에 미치는 영향을 조사하기 위해 수행되었다. 시험구 배치는 육성기부터 출하시까지 일반 비육프로그램(30개월)으로 사육되는 대조구(Control)와 육성기부터 5개월간 방목후 30개월에 출하되는 처리구(TRT 1), 육성기부터 9개월 방목후 30개월에 출하되는 처리구(TRT 2) 및 육성기부터 9개월 방목 후 31개월에 출하되는 처리구(TRT 3)로 4처리 하였으며, 처리구당 한우 거세우 8두씩 배치하였고, 모든 방목 처리구는 방목기간 이후에 출하시까지 일반 비육프로그램으로 전환하여 사육하였다. 출하시 종료체중은 대조구에서 가장 높았으며, 육성기간 동안의 일당증체량도 모든 방목 처리구에 비해 대조구에서 유의적으로 높게 나타났다(p<0.02). 도체중은 대조구에서 가장 높았고, 등지방두께는 TRT 3에서 두꺼운 경향을 보였지만 처리간 통계적인 차이는 없었다. 근내지방도는 방목에 따른 일관적인 경향 없이 TRT 2에서 가장 높게 나타났으며, 등심의 일반성분 및 전단력은 방목에 영향을 받지 않았다. 육색의 명도, 적색도 및 황색도의 처리간 차이는 없었지만, 지방의 황색도는 대조구 보다 TRT 1 및 TRT 2에서 높게 나타났다(p<0.02). 방목기간이 등심의 지방산 조성에 미치는 영향은 일정하지 않았다. 따라서, 산간지 방목은 거세한우의 성장과 육질에 미치는 영향없이 육색을 저하시킬 수 있을 것으로 판단되며, 향후 초지의 품질, 생산량 및 섭취량에 대한 추가 연구가 필요할 것으로 사료된다. This study was carried out to investigate the effect of mountain grazing on growth performance and carcass characteristics of Hanwoo steers. Thirty two Hanwoo steers were randomly assigned. Control were fed concentrate + forage until 30 month of age. Treatment1 were fed concentrate + forage after mountain grazing from 8 to 13 months. Treatment2 and 3 were fed concentrate + forage after mountain grazing from 8 to 17 months. Hanwoo steers on Treatment 1 and 2 were slaughtered at the same age (30 months) as the control, and Hanwoo steers on Treatment 3 were slaughtered at 31 months. The average daily gain (ADG) were higher in the control than in the other treatments during the growing period (p<0.05). Carcass back fat thickness was thicker in the TRT 3 and marbling score was higher in the TRT 1 than in the other treatments; however, the differences were not statistically significant. There was no difference in the meat composition and shear force of the longissimus muscle according to the mountain grazing. However, the yellowness (b) of fat colors were significantly lower in the control than in the TRT 1 and TRT 2 (p<0.05). The effect of grazing on fatty acid composition was not constant. In conclusion, mountain grazing could reduce meat color without affecting the growth and meat quality of Hanwoo steers, and further research on the quality, yield and intake of grassland would be needed.

外國파트너쉽에 대한 課稅

이은미(Lee Eun Mee) 한국국제조세협회 2007 조세학술논집 Vol.23 No.1

The taxation on a foreign entity depends on how this entity is classified according to the domestic tax laws. It is not easy to establish the classification criteria as each country has its own civil law and tax system. However, as the international trades become common place and more foreign entities actively conduct operation in Korea, it is imperative that Korea suggest a certain classification criteria as other countries do. The classification of foreign entity according to its characteristics related to civil law as adopted by Germany and Japan is desirable in Korea because that system can maintain the consistency with the existing domestic entity classification system. In addition, even though the classification system of foreign entities is established in consistent with the existing classification system, there are some cases in which the different tax treatment can conflict with each other on one entity, depending on the countries. These hybrid entity issues are related to whether those entities should be granted the tax treaty benefit. If we look at the international trends on these issues, the OECD report, US’s model tax treaty and other tax treaties suggests the method in which the tax is levied on the person which gets the income from the entity. I think that Korea should establish the pass-through taxation on these entities including the partnerships, taking into consideration the international taxation trends.

소득세법상 장애인 소득공제제도에 관한 연구

이은미(Lee, Eun Mee) 한국조세연구포럼 2014 조세연구 Vol.14 No.3

“장애”에 대한 관점은 국제적으로나 장애인복지 분야에서도 개별적?의학적 모델에서 사회모델로 변화하고 있다. 이에 장애관의 변화에 따른 소득세법상 장애인공제의 법적성격을 검토하였고 이를 바탕으로 장애인공제와 관련하여 문제점과 개선방안을 다음과 같이 제시하였다. 첫째, 장애인공제의 대상이 되는 장애인 판정에 관하여 소득세법은 기본적으로 의학적 모델에 따르고 있지만, 장애인복지법의 영역에 있는 개념을 그대로 차용하는 것에 의해서 결과적으로 모델의 변화를 가져올 수 있다. 다른 법령에 따른 개념의 변화를 적용하기 위해서는 그 배경에 대한 인식을 전제로 해야 한다는 것을 본고에서 강조하는 바이다. 둘째, 장애인공제는 개별적 모델에 의하든 사회적 모델에 의하든 추가적 비용에 대한 세제상 지원이라는 법적 성격을 가진다. 이에 중증장애인은 그렇지 않은 경우에 비하여 장애인 공제를 추가적으로 더 공제해주어야 한다. 이와 더불어 중증장애인과 동거하는 경우와 지방소득세 분야에서도 장애인공제를 확대하는 방안을 제시하였다. 셋째, 항시 치료를 요하는 중증환자의 해석과 집행상 생기는 문제점을 나누어서 고찰했다. 납세자의 예측가능성을 높이기 위해서 행정해석이 아닌 시행령에 규정할 것과 관련 지침 마련의 필요성을 제안하였다. 이는 갑작스럽게 장애인공제의 적용비율이 갑자기 증가하게 된 배경과 무관하지 않다. 장애인공제는 세법상 진정으로 배려를 받아야 장애인에게 적용되어야 하며 부정한 자가 공제받지 못하도록 대처방안도 함께 마련되어야 한다. 우리나라에서 장애인공제에 관한 이론적 연구는 지금까지 거의 찾아볼 수 없으며 소득세법상 인적공제와 소득공제의 전반에 관한 연구가 주된 과제였다면 향후 장애인공제를 비롯하여 개별적 소득공제의 법적 성격에 대한 논의로 점차 옮겨갈 것으로 보인다. The viewpoint of “disability” is changing to a social model from the individual, medical model even in the field of welfare for the handicapped internationally. Hereupon, this study examined the legal character of disability income deduction under the income tax law consequent on the change of view of disability, on the basis which this study suggested problems and improvements in relation to disability income deduction as follows: First, as for disability judgment which is the basis of disability income deduction, the income tax law basically follows the medical model, but the change of a model might result from just borrowing the concept in the area of the Welfare of Disable Persons Act. This study specifically puts emphasis on the point that in order to apply the conceptual change consequent on other legislations, the consciousness of the background should be premised. Second, disability income deduction assumes a legal character of the support under the tax system for additional expenses whether it is based on an individual model or social model. In this context, additional disability deduction should be given to a severely disabled person more than who has other degree of disability. In addition, this study suggested the plan for expansion of disability income deduction in the event of living together with a severely disabled person, and even in the field of local income tax. Third, this study considered the interpretation of a severely disabled patient requiring constant treatment, and problems in its execution separately. This study suggested the need to clearly stipulate the interpretation of a severely disabled patient in enforcement ordinance, other than administrative interpretation, for heightening a taxpayer"s predictability, and to arrange its related guidelines. This is not irrelevant to the sudden increase in the application ratio of disability income deduction. The disability income deduction should be applied with true consideration for the disabled persons based on the tax law, and together with this, there is the need to arrange the countermeasures to block off any unjustifiable disability income tax deduction.

물질수지모델을 이용한 하수처리장의 온실효과가스 산정에 관한 연구

이은미 ( Eun Mee Lee ),김정숙 ( Jeong Sook Kim ),정창욱 ( Chang Wook Jeong ),이병헌 ( Byung Hun Lee ) 한국수처리학회 2012 한국수처리학회지 Vol.20 No.1

Major greenhouse gases such as C02, CH4 and N20 were produced from municipal wastewater treatment systems. N20 among those gas elements has a great concern due to its potential capacity in contributing on a greenhouse effect because Its radioactive force per molecule is greater than that of carbon dioxide. In this study. we investigated major gases invoking a greenhouse effect in activated sludge process and can be calculated through the whole WWTP. The results of this study showed that TCOD(cr),. T88. TN and TP concentration of effluent were 70.9, 6.3. 15.8 and 1.2mg/L, respectively. The results of this study to estimate greenhouse gas emission factors from municipal wastewater treatment plants are follows; C02. CH4 and N20 emission in aeration tank of activated sludge process were 24gCO2/m3, 0gCH4/m3 and 0.17gN20/m3, respectively. CO2. CH4 and N2O emission in anaerobic digestion tank were 636gCO2/m3, 10.075gCH4/m3 and 0gN2O/m3, respectively. Total greenhouse gas(T GHG) in municipal wastewater treatment system was 10.793gCO2 eq/m3. Greenhouse gases emission in municipal wastewater treatment system was greater in aeration tank than in anaerobic digestion tank. By assigning a stoichiometric composition (x, Y. z and a in C(x)H(y)O(z)N(a)) to influent wastewater organic fractions and ammonia and the products generated from them via the biological processes. are tracked through the WWTP.

일본의 창의적 문화공간, 3331 아트 치요다와 지브리 박물관

이은미(Eun-Mee Lee) 대한토목학회 2013 대한토목학회지 Vol.61 No.9

새로운 지방세 세원으로서 숙박세에 관한 고찰

이은미(Lee, Eun-Mee) 한국지방자치법학회 2017 지방자치법연구(地方自治法硏究) Vol.17 No.4

관광진흥을 위한 재원을 대해 검토해왔던 일본 교토시는 2017년 9월 21일에 교토 시의회에 숙박세 조례안을 제출했다. 이에 앞서 오사카가 숙박세를 도입했으며 홋카이도와 가나자와시 등 다른 자치단체에서도 숙박세의 도입에 관하여 검토하기 시작했다. 또한 숙박세를 모색하는 움직임은 유럽도시 곳곳에서도 보인다. 본 논문에서는 일본의 숙박세에 관한 비교법적 고찰을 통해서 숙박세가 우리나라 새로운 세원으로 적합한지를 다음과 같이 검토했다. 첫째 일본에서는 도쿄, 오사카, 교토에서 숙박세를 법정외세 형태로 도입을 했다. 일본에서는 2000년 지방분권일괄법의 시행 이후 지방자치단체의 자주권의 실현시키는 방법으로 법정외세가 활용되고 있다. 그러나 최근에는 전국지사회를 중심으로 숙박세를 법정세로 입법화하려는 움직임이 있다. 이는 숙박세가 모든 지방 자치단체에서도 세수를 확보할 수 있는 안정성 보편성에 갖추었음을 의미한다. 둘째, 숙박세가 관광세의 대상인 여러 과세객체 중에서도 주목에 대상이 되었는지를 살펴보았다. 숙박세를 모색하는 움직임이 곳곳에서 볼 수 있는 배경에는 외국인의 증가에 따른 각 나라별, 도시별 관광수용 환경정비를 위한 재정적 측면에서 요구되어짐을 볼 수 있었다. 또한 세원의 다양화, 응익과세, 시장실패의 조정, 비거주자에 대한 조세수출 필요성 등 이론적 측면에서도 그 근거를 찾을 수 있었다. 이와 더불어 주민들의 납득을 얻기가 쉬우며 징수비용도 적게 든다는 숙박세의 장점이 작용한 것으로 보인다. 셋째, 우리나라에 숙박세를 도입시에는 지역정착성, 지역에의 외부불경제 측면에서 지방세로 도입해야 하며 일본과 같이 법정외세로는 도입할 수 없지만 법정임 의세 형태로 도입이 가능하다는 점에 주목해야 한다. 또한 지방자치단체의 전체적 재정적 상황을 고려한다면 특정재원으로 사용용도를 정하는 목적세보다 보통세로 도입하는 것이 바람직하지만 관광산업 육성과 글로벌 경쟁을 고려할 때 목적세로 도입한 다음에 추후 세수가 어느 정도 확보되면 보통세로 전환하는 것이 바람직하다. 그 밖에 숙박세 운영시 고려해야 할 과세대상의 범위, 납세의무자, 세율, 면세대상자 등 과세요건을 명확히 하는 것이 중요하다. Kyoto City in Japan, which has examined financial resources for tourism promotion, proposed accommodations tax ordinance bill to Kyoto City Council on September 21, 2017. Before this, Osaka City introduced accommodations tax, and other local governments like Hokkaido Prefecture and Kanazawa City had already begun to examine the introduction of accommodation tax. In addition, such a movement for inquiries into accommodations tax is seen across the European cities. This paper examined whether accommodations tax is suitable as a new tax revenue in Korea through consideration in terms of comparative law pertaining to the accommodations tax in Japan as follows. First, the accommodations tax in Japan was introduced as out-of-statutory tax by Tokyo, Osaka and Kyoto. In Japan, after the enforcement of the entire Act for decentralization in 2000, the out-of-statutory law is utilized as a method of realizing local governments’ autonomy. However, lately, there are signs of trying to legalize the accommodations tax as a statutory tax with the national governors’ association as the center. This means accommodations tax is equipped with stability and universality which make it possible for all local governments to secure tax revenue as well. Second, this paper looked into whether the accommodation tax has become an object for examination even among a number of taxation objects of tourist tax. In the background where the movements for inquiries into accommodations tax are omnipresent, there exists the necessity from the financial aspect for improvement of the accommodation environment consequent on the increase in the number of foreigners. In addition, it’s possible to find the grounds even from a theoretical aspect such as diversification of sources of tax revenue, benefit-based taxation, adjustment of market failure, and necessity of tax exporting for non-residents, etc. Along with this, the accommodations tax is becoming a tax item attracting the widest public interest in that the accommodations tax makes it possible for tax authorities to obtain residents’ assent, and it requires less collection expenses. Third, when it comes to the introduction of accommodations tax into Korea, it should be introduced as a local tax from the aspect of regional settlement properties, and external diseconomy towards a region; in addition, it’s possible to introduce it as a form of statutory optional tax although it’s difficult to introduce it as an out-of-statutory tax. Also, in consideration of local governments’ financial situation, it’s desirable to introduce the accommodations tax as an ordinary tax rather than an object tax whose purpose of use is set as specific finances, but in the light of tourism industry promotion and global competition, it is also possible to introduce it as an object tax, and then convert it to an ordinary tax when tax revenue is secured to some extent later. Besides, it’s important to make clear the tax requisition such as the scope of an object of taxation, taxpayer, tax rate, and persons to be exempted from taxation, etc. which should be taken into account in time of accommodations tax management.

공공 문화예술기관의 미션 수립과 평가의 연계성에 관한 연구

이은미(Lee Eun Mee),정영기(Chung Young Kee) 한국예술경영학회 2009 예술경영연구 Vol.14 No.-

본 연구는 공공 문화예술기관의 설립근거이며 운영의 기본방향을 제시하는 미션(mission, 사명)과 평가와의 관계를 분석하여 보다 효율적인 평가시스템 구축방안을 제시하고자 한다. 미션은 기관의 운영방향으로 중장기사업을 수립하는 자료가 되며 중장기사업은 연간사업으로 이어져 최종적으로는 기관 평가항목과 지표구성의 근간이 된다. 이러한 연계성 파악을 위해 먼저 우리나라 대표적인 문화예술기관의 미션을 파악하고자 하였는데, 아직 미션의 개념이 명확하게 자리 잡지 못하였고 사업계획을 수립할 때 미션과의 연계성이 중요하게 부각되지 않고 있다. 기관의 평가를 살펴보면 평가항목과 지표가 일관성을 유지하고 있지 못하고 매년 변경되고 있다. 따라서 평가의 결과가 업무에 어떠한 영향을 주고 있는지도 평가의 결과만으로는 파악되기 힘들다. 이러한 문제는 미션의 명확한 수립이 선행되면 미션에 따라 사업추진이 되며 이에 따른 사업평가로 이루어지는 구조 속에서 해결될 수 있는 문제이다. 따라서 비영리단체의 성격을 가지고 있는 공공 문화예술기관의 효율적인 운영과 평가의 효과성을 높이기 위해서는 미션 수립이 가장 먼저 확립되어야 하고 이에 따라 중장기 계획수립과 연간사업계획이 수립 및 실행되어 평가가 이루어져야 한다. 따라서 이 논문은 공공 문화예술기관의 미션수립과 평가시스템 개선방안에 영향을 줄 수 있다고 기대된다. Public arts center is a non-profit organization. Missions are essential to manage the non-profit organization. Because of this reason, the public arts center must have clear and powerful missions which are based on the long-term vision statement and become the symbol of the art center for several years. However, public arts centers in south korea do not have clear missions and long-term plans based on them. Nowadays, the government gives emphasis the evaluation system for the achievement of government organizations. Public arts centers receive their budget from the government, so they are influenced by the management system of the government. because of this reason, they have started the evaluation of their achievement. Public arts centers have to set their clear missions developed by long-term plans which have an affect on setting annual plans. This is the basic process for the effective management. And each item for measurement of the achievement is based on annual plans which is developed by the mission. It is the problem that the evaluation system for the arts center changes every year, and the arts center does not trust the result. This is the reason that the arts center does not have a clear mission statement. To set the standard of assessment for effectiveness of the evaluation, the arts center should make a mission statement, and the term of the evaluation needs to be every 2-3 years for setting the long-term plan of the arts center based on its missions.

지역 공연장 운영주체에 따른 문제점 및 개선방안

이은미(Lee Eun Mee),정영기(Chung Young Kee) 한국예술경영학회 2010 예술경영연구 Vol.17 No.-

지방자치단체 운영정착과 지역문화정책의 관심이 높아지면서 정부 지원으로 건립 및 운영되고 있는 지역 공연장의 적극적인 역할이 요구되고 있다. 하지만 지역 공연장은 공공성보다 수익성을 중시하며, 전문적인 프로그램 구성이 미흡하고, 지역 주민과 예술가들을 위한 공간으로 활용되지 못하는 문제점이 있는 것으로 나타났다. 이는 공연장 운영 시스템이 제대로 정착되지 않는데 따른 것으로 분석되었다. 따라서 본 논문에서는 지역 공연장에 요구되는 지역 문화예술의 중심역할을 수행하기 위해 운영시스템의 핵심요소인 운영주체에 대해 검토하고자 한다. 본 논문의 연구대상인 지역 공연장은 문화예술진흥법과 공연법에서 문화체육관광부의 건립비 일부를 지원받고 정부와 지방자치단체에서 운영, 출연 혹은 민간에 위탁한 문예회관에 소속된 공연장에 한정하고자 한다. 현재 지역 공연장 운영주체는 크게 4가지로 나눌 수 있는데 지방자치단체 직접운영, 시설관리공단, 재단법인 그리고 민간위탁 등이다. 본 논문에서는 실증적인 데이터와 이론을 바탕으로 지역 공연장이 본래의 기능과 역할을 수행하는 데 가장 적절한 운영주체를 파악하고, 이를 활성화시키기 위한 방안에 대해 논의하고자 한다. 이를 위해 지역 공연장의 예술성, 공공성, 경영 효율성 그리고 전문인력 구성의 측면에서 각 운영주체별로 비교분석을 통하여 적절한 운영주체를 모색한 결과 재단법인의 형태가 비교우위가 있으나, 문제점도 많은 것으로 나타나, 개선방안을 추가로 제시하였다. 한편 예술성과 공공성 측정을 위한 질적 평가 자료가 각 지역 공연장별로 충분히 축적되어 있지 아니하여 충분한 분석이 이루어 지지 못한 한계점이 있다. There are 167 public arts centers in Korea. They have been built and get the subsidies by government. There are different management systems for the arts center but they have same role and similar program for their region. On this study, we are going to find out a proper system for the public arts center to do its own role which is focusing on the development regional arts and presenting arts to public. Usually the public arts center is running by three main administrative systems which are a regional arts foundation, public corporation and municipal center. Based on the data about arts centers, the foundation is very active and proper organization with specialization for the public arts center but it also has many problems to solve in management and administrative system. The regional arts foundation in Korea needs to set up a clear mission statement andarts education program, and focus on public needs not on earnings, and also should strengthen the administrative system and fundraising part. In administration system, first, it is very important to have the strong board of trustees who should have their responsibilities for managing the arts center. In addition, Qualitative evaluation system and reducing the organization scale should be followed to settle down the management system. And the last suggestion is to reinforce arts administration education program in School and also arts center.