제조업에서의 사업부분 및 경영자의 성과평가를 위한 비재무적 정보의 이용에 관한 이론적 소고

이해진 慶北專門大學(영주경상전문대학) 2001 慶北專門大學 論文集 Vol.19 No.-

The relevant literature on performance measurement in management accounting has developed from an emphasis on financial performance measures in the mid-1960s (Solomons(1965), Anthony(1965a), Mauriel and Anthony(1965)) to more emphasis on nonfinancial performance measures in the late 1980s and early 1990s(Howell, et al.(1987), Fisher(1990)). This change in the literature reflects the realization, chronicled by Johnson and Kaplan(1987), that management accounting systems and performance measurement systems are losing relevance. Howell, et al.(1987) make the strong point that measure-ment systems must change to reflect the changing manufacturing processes. It is to be expected that, in the future, more attention will be paid to systems design issues regarding the appropriate use of financial and nonfinancial performance measures. The literature on performance evaluation and performance measurement suggests that the topic is of great importance to managers and to those who study management and management accounting. A major reason for the importance of performance evaluation is that manager compensation is so often based on it. Motivation of manager behavior by liking performance evaluation and manager compensation is one of the most important tools for achieving goal congruence in business and industry

지방자치단체 청년실업정책에 대한 성별영향분석 : 경기도 '경기청년뉴딜을 중심으로

이해진 동덕여자대학교 한국여성연구소 2005 젠더연구 Vol.- No.10

This study is a gender analysis about unemployed worker policy of the provincial government. Since 1995, UN has required each country to do gender analysis to increase woman development and gender equality. In Korea, the law states to carry out gender analysis. Gender analysis means that the government judge policies and programs of public work benefit to men and women equally. During operating of policies and programs, it is easy to do a favor to men because more men are participating at public sphere. Actually, in many cases it is indicated that public policies are sex-blind lather than gender-neutral. By putting gender analysis in operation, we can adjust unfair situations for woman. All policies and programs are objects of analysis.

17세기 전반 동아시아 세계의 ‘인삼의 길’ - 근세 왜관과 나가사키의 무역에 관한 시론적 고찰 -

이해진 동국대학교 일본학연구소 2023 일본학 Vol.61 No.-

본 연구는 17세기 전반의 조일 인삼 무역과 유통 상황을 나가사키 무역과의 연관성 속에서 고찰한 것이다. 이를 통해 같은 시기 동아시아 세계에 형성되어 있던 이른바 ‘인삼의 길’의 초기 모습을 복원하고자 하였다. 1638년에 조선 조정이 대일 인삼 수출을 허가하기 전부터 왜관에서는 인삼이 거래되었다. 단 이 무렵에는 아직 일본에서 충분한 인삼 수요가 발생하지 않았기에, 나가사키를 통한 중국 방면으로의 재수출이 이루어졌다. 쓰시마번이 주도한 이러한 인삼 중계무역은 일본의 이른바 ‘쇄국령’ 발령 상황과 명・청 교체라는 중국의 정치적 변화에 영향을 받으며 부침을 겪었다. 한편 일본에 와 있던 영국 상관장 리처드 콕스는 1617년에 일본에서 구한 인삼을 본국에 보내는 등 관심을 보였다. 그리하여 같은 해 일본으로 파견된 조선통신사와의 접촉을 도모하였다. 그러나 이러한 시도는 조선 무역의 독점권을 지키려 하였던 쓰시마번 측의 제지로 실현에 이르지 못하였다. 이처럼 17세기 전반의 동아시아 세계에는 왜관에서 거래된 조선 인삼이 나가사키를 통해 중국으로 재수출되는 ‘인삼의 길’이 존재하였다. 이후 17세기 중엽에 접어들면, 일본 국내의 한의학적 지식 보급과 함께 인삼의 수요가 급증하여 활발히 국내 시장으로 유통되기 시작하면서 이 길은 사라지게 되었다. This study examines ginseng trade and distribution between Joseon and Japan in the first half of the 17th century. Ginseng was traded at Waegwan even before the Joseon Dynasty authorized the export to Japan in 1638. By this time, there was not enough demand for ginseng in Japan yet, so re–exports to China through Nagasaki were carried out. This ginseng relay trade led by Tsushima was affected by Japan's “Sakoku ordinance” and China's political change, Ming–Qing replacement. Meanwhile, Richard Cocks, who was the head of the British Chamber of Commerce in Japan, interested in Joseon ginseng, sending a root to his native land in 1617. Furthermore, he attempted to contact the Joseon Tongsinsa dispatched to Japan in the same year. However, this attempt was not realized due to the restraint of Tsushima, which tried to protect the monopoly of Joseon trade. In sum, in the first half of the 17th century, there was a “Ginseng Road” where Joseon ginseng traded in Waegwan was re–exported to China through Nagasaki. Later, in the mid–17th century, this road gradually disappeared as demand for ginseng in Japan increased rapidly.

1636년 조선통신사의 닛코 참배와 그 기억 ― 근세 일본의 ‘武威’ 외교에 관한 재고 ―

이해진 동양사학회 2023 東洋史學硏究 Vol.163 No.-

This article is a review of the conventional explanation that the Tsushima Domain “forced” the Joseon Tongsingsa to visit Nikkō under the direction of the shogunate in 1636. Through this, this study reconsidered the character of Edo bakufu's diplomacy, which had been said through the expression “Bui”. In addition, this study continued to examine how the historical memory of visit to Nikkō, which was established later, actually affected the diplomacy of early modern Japan. First of all, after reviewing the records of the Tongsinsa and the records of Tsushima in 1636, it can be seen that Tsushima was more willing to persuade the envoys by appealing to the political crisis of the daimyō than the bakufu. In addition, unlike the conventional explanation of “forced”, Nikkō pilgrimage was aimed at emphasizing the “virtue” of the bakufu, so it was advertised as if the Tongsinsa had voluntarily petitioned. Through the above facts, we were able to confirm that the basic policy of the bakufu's diplomacy was to emphasize the practice of “virtue”, not the expression of “Bui”. Next, this article confirmed the history of visit to Nikkō, which was told by records left by Tsushima in future generations, and tracked the process of establishing such historical memories. The records were based on the “word tradition” that appeared when the bakufu and Tsushima discussed the Nikkō pilgrimage of Tongsinsa in 1682. It contained a self-showoff that Tsushima had established Nikkō pilgrimage instructed by the bakufu without giving up threats against envoys. This “word tradition” was also reflected in the historical description of Tsushima, which was established later, and the Nikkō pilgrimage was recorded as if it had been achieved through “forced” against Tongsinsa. However, the memory of “forced” that Tsushima's “word tradition” describes caused the bakufu to resent and eventually led to the complete withdrawal of the Nikkō pilgrimage. Finally, in 1711 during the reform of the Tongsinsa's invitation ceremony, Tsushima advocated the memory of the Nikkō pilgrimage as an example of the service by ancestors to express its willingness to achieve the bakufu's orders. This claim is returned to Tsushima as the bakufu's logic to ensure the practice of faithful service. Since then, Tsushima has persuaded the Tongsinsa to implement the invitation ceremony reform through the “forced” method that was included in their memories, but was forced to face strong opposition from the Tongsinsa. Rather, the direct reason why the Tongsinsa changed their mind was because of the logical persuasion in line with Confucian universalism and the principle of “equal courtesy” based on the presentation of scriptures.

기상기후 빅데이터! 변화를 통한 새로운 가치 창출

이해진,Lee, Hae-Jin 한국수자원학회 2016 물과 미래(한국수자원학회지) Vol.49 No.2

전신마취 유도 중 발견한 큰 건조된 점액마개로 인한 기도 폐쇄 - 증례 보고 -

이해진 대한마취통증의학회 2008 Anesthesia and pain medicine Vol.3 No.1

Endotracheal obstruction may cause serious complications, including cardiovascular instability, pneumothorax, pulmonary edema and even brain death. A 21-year-old man was scheduled to undergo an open reduction for an orbital fracture. The patient had tracheostomy with an 8.0 mm tracheostomy tube 3 weeks ago and was breathing well spontaneously. When the cuff of tracheostomy tube was inflated for assisted manual ventilation and the induction of anesthesia, signs of partial endotracheal obstruction were observed, including high airway pressure, low tidal volume and high ETCO2. Large dried mucous plug was impacted in the tracheostomy tube. After removing this plug with a sterile surgical forcep, effective ventilation was recovered without complications. The case like this nearly fatal obstruction by large dried mucous plug was rarely reported, but it should be considered cautiously when a patient uses tracheostomy tube as an airway before general anesthesia.

노동자협동조합에서 지역사회 연대경제로 - 청주시 우진교통의 지속가능성과 지역화 전략을 중심으로

이해진 비판사회학회 2023 경제와 사회 Vol.- No.139

The purpose of this study is to identify the factors that make worker co-operatives sustainable and to explore strategies for building local community solidarity. Using the theory of solidarity economy as a way to spread the values and benefits of worker co-operatives to the community, this study poses the problematization of developing a local community solidarity economy. Based on this problematization, the paper empirically analyzes the sustainability factors and localisation strategies of Woojin Transport, a worker-owned bus company in Cheongju. First, we found that Woojin Transport was able to sustain its values and performance based on worker ownership and self-management, leadership and subject capacity, organizational democracy, and worker identity and activism. Next, using the Bus Semi-Public System as an opportunity, we presented localization strategies for Woojin Transport to contribute to the local community development and build a solidarity economy in terms of civilization, politicization and social mobilization. The process of scaling up from a workers’ co-operative to a local community solidarity economy can be a dual strategy of sustainable development of the workers’ co-operative and expansion of the implications of the workers’ co-operative to the local community. Finally, the paper highlights the relevance of worker cooperatives today from the perspective of non(anti)-capitalist forms of alternative ownership, labour and activism and explores the localization (socialization) effects offered by the prospect of local community solidarity economy.

<서동지전>의 서대쥐 인물 형상화 양상과 그 의의

이해진 한국고전연구학회 2023 한국고전연구 Vol.- No.62

This article focuses on Seodongjijeon, one of the allegorical novels of the lawsuit-type, to examine the distinctive features of the characterization of Seodaejwi(Seodongji), and to discuss the significance of this work. The term “significance” is used here to refer primarily to the achievements of Seodongjijeon as a literary diagnosis of late Joseon society, but it also encompasses the implications of Seodongjijeon for Korean society today. This is to actively reveal that Seodongjijeon is a Korean classic novel that is worth revisiting. Seodongjijeon is a novel that has a mutual influence with Seodaejujeon in that it deals with the struggle for food and lawsuit between the rat and the squirrel, but it differs from Seodaejujeon by subverting the good and evil characterization of the rich Seodaejwi and the poor squirrel and portraying Seodaejwi in a positive light. This article captures the specific content and significance of the positive portrayal of Seodaejwi in two aspects. One is the ‘birth of commoner who is good and rich’ and the ‘orientation to a harmonious society’ contained in it. Amidst the economic polarization of the late Joseon Dynasty and the resulting conflicts between members of society, Seodaejwi’s embrace of the squirrel, a good wealthy man, can be interpreted as an imagination for the restoration of a harmonious society. Another is the ‘commoner hero who awakens the judge’ and the ‘discovery of the responsibility of rulers’ contained therein. Seodaejwi tells the judge, who is the tiger, that the cause of the litigation is not the misbehavior of the common people, but the wrong politics of the ruler. This can be evaluated as an insight into the essential cause of social conflict in light of the contradictions between the rich and the poor at that time. Allegorical novels about animals have the limitation that it is difficult to show the complexity of human existence in a various way by using characteristics of animals. But at the same time, the very fact that they rely on animals has the advantage of showing the problems of human society more freely and sharply. Seodongjijeon is a novel that fully demonstrates this advantage. The significance of the figure of Seodaejwi, who is tolerant to his neighbor and bravely confronting his ruler, and the resonance it has for us today can also be found here. 이 글은 서류 송사형 우화소설 가운데 하나인 〈서동지전〉을 대상으로, 주인공 서대쥐(서동지)의 인물 형상이 갖는 변별적 특징을 살피고 거기에서 엿볼 수 있는 이 작품의 의의에 대해 논하였다. 여기서 의의라고 함은 일차적으로 조선 후기 사회상에 대한 문학적 진단으로서 〈서동지전〉이 거둔 성취를 의미하지만, 더 나아가서는 오늘날 한국 사회에 〈서동지전〉이 줄 수 있는 시사점까지도 포괄하는 개념으로 사용하였다. 이는 지금 여기의 우리에게도 〈서동지전〉이 재음미해 볼 만한 가치가 있는 고소설 작품임을 적극 드러내기 위한 취지를 담은 것이다. 〈서동지전〉은 쥐와 다람쥐 사이에 벌어지는 양식 다툼과 송사를 다루고 있다는 점에서 〈서대주전〉과 상호 영향관계에 있는 작품인데, 부자 서대쥐와 빈자 다람쥐의 선악 인물구도를 전복시켜서 서대쥐를 긍정적으로 그려낸 점이 〈서대주전〉과 큰 차이점이다. 이 글은 서대쥐의 긍정적 인물 형상화의 구체적 내용과 그 의의를 크게 두 가지 측면에서 포착하였다. 하나는 ‘선량한 부자의 탄생’과 거기에 담긴 ‘화목한 사회로의 지향’이다. 조선 후기 경제적 양극화와 그로 인해 사회 구성원들 간 갈등이 심화된 상황 속에서 선량한 부민인 서대쥐의 다람쥐 포용은 화목 사회의 회복을 위한 상상력을 담고 있다고 해석할 수 있다. 또 하나는 ‘판관을 일깨우는 서민 영웅’과 거기에 담긴 ‘위정자 책임에 대한 발견’이다. 서대쥐가 판관인 호랑이 앞에서 송사가 만연한 원인을 단지 서민 개인 간의 잘잘못이 아닌 위정자의 그릇된 정치로부터 찾고 있는 것은 당대 향촌 사회의 빈부 모순에 비추어 사회 갈등의 본질적 원인을 간파한 것으로 평가할 수 있다. 동물 우화소설은 동물을 내세움으로써 인간 존재의 복잡한 면모를 다채롭게 드러내기 어렵다는 한계가 있지만, 동시에 동물에게 기댄다는 바로 그 점 때문에 인간 사회의 문제를 더욱 자유롭게 그리고 예리하게 드러낼 수 있는 이점도 있다. 〈서동지전〉은 그러한 이점을 잘 발휘한 소설이다. 같은 서민에게는 포용적이면서 위정자 앞에서는 용감했던 서대쥐 인물 형상이 지닌 의의, 그리고 〈서동지전〉이 오늘날 우리에게 주는 울림 또한 바로 여기서 찾을 수 있다.

글로벌 무역환경 변화에 따른 새로운 KCNET 솔루션

이해진 한국무역학회 2022 무역학자 전국대회 발표논문집 Vol.2022 No.8

영화 <판소리 복서>(2019)의 판소리 활용 양상에 대한 연구

이해진 판소리학회 2023 판소리연구 Vol.55 No.-

Pansori has recently been extending its reach by engaging with contemporary cultural content in various ways. This study focuses on My Punch-Drunk Boxer (2019) as one example of the distinctive use of Pansori in contemporary cinema and examines its several techniques for using Pansori. When compared to its predecessor Dempseyroll: Confessions (2014), My Punch-Drunk Boxer makes extensive use of Pansori in its character settings, narrative techniques, and theme implementation. The movie contains its understanding of the genre characteristics, aesthetics, and symbolism of Pansori. Additionally, the movie suggests that the director attempted to work in a cooperative manner with Pansori singers. However, this movie’s limitations include the direct exposure of an expression that sounds rather hackneyed related to Pansori, as well as the lack of concern for the broad emotional spectrum covered by Pansori in its OST. Another issue is that combining Pansori and boxing is not somewhat inevitable. This study is intended to be the first meaningful discussion on My Punch-Drunk Boxer and will also contribute to advance contemplating Pansori’s developmental encounter with the movie. 최근 판소리는 다양한 방식으로 현대 문화콘텐츠들과 만나며 그 외연을 넓히고 있다. 본고는 그 중 판소리를 영화 속에 새롭게 활용한 사례로서 영화 <판소리복서>(2019)에 주목하여, 이 작품에서 판소리를 활용한 구체적인 방법들을 살펴보고, 그 의의와 한계를 논해보았다. 이 영화의 전신(前身)인 <뎀프시롤: 참회록>과 비교해 볼 때, <판소리 복서>는‘판소리’라는 말을 영화 제목에 내세운 데 걸맞게 인물 설정, 서술 기법, 주제의식구현에 있어 판소리를 두루 활용하고 있음을 확인할 수 있었다. 그리고 거기에는판소리의 장르적 특징과 미학에 대한 나름대로의 이해, 판소리가 갖는 상징성에대한 고유한 해석이 들어 있고, 감독이 시도한 판소리 창자들과의 협업 자세도시사하는 바가 있다고 볼 수 있었다. 하지만 영화 속에서 판소리와 관련해 다소진부한 구호를 직접 노출한 점, OST 작창에 있어 판소리가 포괄하는 폭넓은정서적 스펙트럼에 대한 고려가 부족했던 점, 주제의식에 판소리를 소환하고또 판소리와 복싱을 결합시켜야 할 필연성이 영화 내부에 충분히 설득력 있게제시되지 못한 점은 아쉬움을 남기는 부분이었다. <판소리 복서>는 현대 영화가 판소리를 참신하고 발전적으로 활용하는 방식에 대해 고민하게끔 해주는 영화이다. 본 연구가 <판소리 복서>에 대한 논의의물꼬를 틈과 더불어 영화와 판소리의 유익한 만남을 계속해서 모색해 나가는데에 작은 보탬이 될 수 있기를 희망한다.