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      • 지방정부의 목표관리와 예산관리의 연계를 위한 모형 연구 - 부산광역시를 중심으로 -

        박영강 ( Park Young-kwang ),강성권 ( Kang Sung-kwon ),강재호 ( Kang Jae-ho ),이강웅 ( Lee Gang-woong ),이종필 ( Lee Jong-pil ) 부산연구원 2004 연구보고서 공동연구 Vol.2004 No.0

        There are two recent trends in improving performance of local government: The one is result-oriented budget system developed in European countries; the other is Management By Objectives (MBO) carried out in the United States. Japanese local governments, in which changes in budget system occur relatively slow, attempt to introduce performance-oriented administrative evaluation system while in Korea, Seoul local government makes a move to improve MBO by including performance-based budget system. Busan Metropolitan City has drawn up partially performance-based budgets(PB) in four areas (Financial Management Division, Environment Bureau, Busan Cultural Center and the Special Accounts for Transportation Project) since 2003, but budget system in general remains the same because, the performance proposals in budgets were merely linked with general directors and managers' objectives under MBO. The purpose of this study is to examine expected problems in introducing objective- budget connection system and to find alternatives and implications by analyzing the cases of three cities: Seoul of Korea, Suginami-Gu of Tokyo, Japan, City of Phoenix, U.S.A. Results showed that Suginami-Gu's administrative evaluation system was less effective than that of Phoenix mixing with PB and MBO. That of Seoul having a similar model to Phoenix budget system was turned out to be less effective. This means experience and technique of evaluation are more important in the efficiency of evaluation model rather than structural factors of evaluation model itself. Based on these results, we proposed basic directions of an objective-budget connection system to improve the efficiency of the system and institutional and technical alternatives as follows: First of all, when Korean local governments look for a new objective-budget connection system, Seoul's performance-management model will be a major alternative. Suginami-Gu's administrative evaluation system can be easily applicable, but it is not yet linked with personal compensation and promotion so that it may be passive in developing an evaluation index and its techniques. There for the operational experience and model of Phoenix having a similar model to Seoul's would be helpful. When we introduce a performance-management system of Seoul, we may have to consider the following institutional and technical alternatives in order to increase its efficiency: ① It is required to renovate the structure of Seoul's performance-based budgetary system. The case of Phoenix would be an alternative. ② To develop a performance index corresponding to the characteristics of Busan, it is needed to keep close bondage between evaluation-in-charge department and project departments, and to obtain external institutions' support and NGO's involvement. In this process, an organization's mission should be identified. In the setting up managers' personal goals require a concrete and diverse index like Phoenix's. ③ For performance evaluation as a core function of object-budget connection system, it is required to reinforce evaluation-in-charge department, to establish an adequate evaluation procedure and to carry out systematic training for supervisors' evaluation skill improvement and active participation of staff members. ④ To promote the efficiency of connection model, the inducement measure should be strengthened and its application should be expanded gradually. In Busan's case, bonus is offered as a means of the inducement. As the inducement effect of bonus is not high, the standard for bonus distribution should be varied to enhance the inducement effect. Structural renovation of budget system in the proposed alternatives requires central government's changes in the guide on the compilation of budget, but it can be done on the local government level. Reorganization of the evaluation agency and financial inducement structure can be achieved through local government's individual revision of ordinances and regulations. Thus, institutional restriction is unlikely to occur in the process of introducing a new objective-budget system. Those alternatives are considered as basic contents when Busan Metropolitan City introduces a new system mixing MBO with PB. But supplementary case studies on each country's budgetary structure and related financial system will be desirable. To realize these alternatives, it is required to overcome resistance from members of an organization and to secure political force to settle down the new system. It is desirable for a mayor of local government to have his/her confidence to pursue administrative reform and to obtain supports from community's council and opinions at the same time. This study is jointly conducted by Busan Development Institute and Dong-eui University in the form of Research-Academia consortium. Professor Kang, Jae-Ho of Busan National University participated in the project as a special researcher. We appreciate the advice and help of those who offered relevant materials from domestic and overseas. Especially, we would like to express our sincere thanks director Sakae Sueki and his staff members in the Department of Planning at Suginami-Gu of Tokyo, Professor Hiroshi Sato of Chuogakuin University in Japan, and Mr. Bob Wingenroth, City Auditor and his Deputy City Auditors, Ms. Diane L. Artrip, JoAnne M. Dukeshire in Phoenix, Arizona.

      • 후두실과 진성대에 발생한 점액종 1예

        강재호(Jae Ho Kang),김춘동(Choon Dong Kim),염동진(Dong Jin Yum),김승우(Seung Woo Kim) 대한두경부종양학회 2007 대한두경부 종양학회지 Vol.23 No.1

        Myxoma is an uncertain mesenchymal cell origin, characterized by irregular round, stellate or spindle cells sur-rounded by the matrix containing abundant mucoid material and scant vascularity. Their occurrence in descen-ding order of frequency is in the heart, subcutaneous tissue, bone and genitourinary tract. In the head and neck region, the most predilection sites are mandible and maxilla(more than 80%). Laryngeal myxoma is extremely rare:only 5 cases have been reported in the English literature. We report a rare case of laryngeal myxoma. A 60-year-old man with hoarseness visited the out-patient department. The mass was located between the vocal fold and the vocal ligament, filling with the left laryngeal ventricle. We planned the laryngo-microsurgery and suc-cessfully excised using CO 2 laser. The histopathologic finding revealed the myxoma. After 18 months of surgery, there is no evidence of recurrence and mucosal scarring in the vocal fold. This report is the first case of laryn-geal myxoma involving the laryngeal ventricle and the true vocal cord together.

      • KCI등재

        고객과의 상호작용에 따른 감정노동의 강도와 감정노동 결과에 대한 차이 분석

        강재호(Jae Ho Kang),김민주(Min Joo Kim) 한국호텔외식관광경영학회 2008 호텔경영학연구 Vol.17 No.1

        This study tried to identify the relationship between the emotional labor and psychological well-being according to the interaction styles with customer. Psychological well-being was selected as the dependent variables of emotional labor because it is an important concept to figure out the quality and satisfaction of life. After classifying those who work in the travel industry into different categories depending on the interaction styles with customer, we investigated whether both groups show any difference which may arise from two variables. The survey was separately conducted among the sales consultants group and foreign travel guide group through self-report questionnaires. Collected data were analyzed by factor analysis, correlation analysis, regression analysis, and t-test. The outcome of data analyses indicated the significant difference of intensity of emotional labor and causality between the emotional labor and psychological well-being according to the interaction styles with customer. And results of analyses support the facial feedback hypothesis-proposition that emotional labor has positive effect on the emotional laborer. Specifically, it was found that the emotional labor and psychological well-being displayed a conspicuous cause and effect among foreign travel guide group who are required to have a long-term relationship with customers.

      • KCI등재
      • KCI등재
      • KCI등재
      • KCI등재
      • KCI등재

        변증법적 몽환극 -발터 벤야민의 초현실주의 경험 비판-

        강재호 ( Jae Ho Kang ) 한국철학사상연구회 2010 시대와 철학 Vol.21 No.3

        One of the most original German philosophers and cultural critics, Walter Benjamin`s critical analysis of the intersection of urban space and commodity culture in high capitalism is deeply influenced by the surrealist movements in early twentieth-century Europe. The surrealist works offer him the theoretical means of aligning a distinctive mode of phantasmagoric experience with the process of dreaming and awakening. However, Benjamin`s radical critique of the surrealist experience, whether aesthetic or political, has received a good deal less of attention. Focusing on his essay, The Surrealism (1928) and his epistemological writings dispersed throughout his unfinished magnum opus, The Arcades Project, this paper aims to reexamine Benjamin`s critique of the Surrealism with particular reference to `experience`, `anthropological materialism`, and `a dialectical Feerie.` In doing so, I intend to draw out methodological imperatives for a systematic analysis of the urban spectacle, a spectacle in which technology, image, and the corporeal body are inextricably intertwined.

      • KCI등재

        기업의 사회적 책임과 재무성과의 연관성에 관한 연구

        강재호(Kang, Jae-Ho),김동환(Kim Dong-Hwan) 한국산학기술학회 2010 한국산학기술학회논문지 Vol.11 No.2

        기업의 사회적 책임에 대한 관심이 늘어남에 따라 이에 대한 기업의 지출이 비약적으로 증가하고 있다. 이 로 인해 사회적 책임 수행을 위한 지출이 기업의 재무성과에 어떤 영향을 미치는지에 대한 연구의 필요성이 증대해 졌다. 이에 따라 기업의 사회적 책임과 재무성과의 연관성 내지 영향에 관한 관계를 규명하려는 연구들이 수행되었 다. 그러나 기존의 선행연구들은 연구방법과 재무성과에 대한 측정 자료들의 다양성의 문제점 등으로 상이한 실증적 결론들이 도출되었다. 따라서 본 연구는 선의경영이론(good management theory) 즉, 기업의 CSR을 수행함으로써 이해 관계자 집단과의 관계가 증진되고 이를 통하여 기업의 재무성과가 향상된다는 이론에 토대를 두고 기존 연구들을 보 완하고자 하는 측면에서 이루어졌다. 이를 위하여 2개의 가설을 설정하고 경제정의연구소에서 경제정의지수에 따라 발표하는 200개 기업을 대상으로 2003년부터 2005년까지 중복된 기업을 포함한 600개 기업을 샘플 기업으로 선정하 였다. 또한 Paired t-test와 로지스틱 회귀분석을 이용하여 사회적 책임을 수행하지 않는 기업과 수행하는 기업, 그리고 기업이 사회적 책임을 수행하기 전과 후의 재무성과를 비교분석 하였다. 연구결과 기업이 사회적 책임을 수행하는 것 은 재무성과에 부정적인 영향을 미친다는 것이었으나, CSR의 특성상 재무성과가 단기적이기보다는 보다 장기적인 관 점에서 연구를 시행하고 평가하여할 필요성을 제시하였다. 그리고 사회적 책임을 수행하는 기업은 그렇지 않은 기업 에 비해 재무적 성과가 높았다는 연구가설이 지지되는 결과가 도출 되었다. As the concerning about Corporate Social Responsibility(CSR) is increasing, corporate's expenditure about Corporate Social Responsibility is increasing year and year. As for this, we need the research about the effect of the expenditure about corporate social responsibility on financial performance. So, lot`s of empirical researches have been tested in order to prove the relations between Corporate Social Responsibility and Financial Performance. But their results of study different from those of researchers due to the reasons of different methodologies and varieties of variables measuring. Therefore, in this article, setting two hypotheses with sampling 600 corporate firms from 2003 to 2005,first we analyzed financial performance of corporate which is carrying execution into corporate social responsibility and which is not. Second, we analyzed corporate which is carrying execution into corporate social responsibility before and after. In results of this paper, carrying execution into corporate social responsibility affects financial performance badly in short term. That's why we need to study for further more long term periods such as after 5-years or so. And financial performance of corporate which is carrying execution into corporate social responsibility is higher than others ,accepting the second hypothesis just as this paper has set.

      • 이소성 갑상선에 발생한 역형성 암종 1예

        강재호(Jae Ho Kang),최경민(Kyung Min Choi),김윤정(Yoon Jung Kim),김승우(Seung Woo Kim) 대한두경부종양학회 2009 대한두경부 종양학회지 Vol.25 No.2

        Ectopic thyroid glands generally occur in the midline as a result of abnormal median migration, and their pres-ence lateral to the midline is extremly rare. We report a 83-year-old male with anaplastic carcinoma admix papil-lary carcinoma in the extrathyroid area. We suspected left lateral neck metastasis on preoperative fine needle aspi-ration result and computed tomography. the patient underwent total thyroidectomy and left selective neck dis-section(level II, III, IV, V). The patient was diagnosed as having an ectopic thyroid gland on the lateral neck with anaplastic carcinoma admix papillry carcinoma. The patient is alive without incident of tumor recurrence at 5month after surgery and radiotherapy.

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