Earticle

최근의 기업환경은 정보기술의 발전과 시장환경의 글로벌화에 따라 급격하게 변화하고 있다. 이러한 기업환 경 속에서 경쟁우위를 확보하고 장기적 성장을 도모하기 위해, 새마을 금고는 PMS를 채택하고 있다. 그러나 PMS가 어떻게 유익한 효과를 나타내는가에 대한 연구는 없었다. 본 연구는 이를 위해 새마을 금고를 대상으 로 설문조사를 통해 자료를 수집하여 분석하였다. 본 연구의 목적은 성과측정지표의 이용이 조직성과에 미치는 영향을 분석하는 것이다. 실증분석결과, 첫째, 재무지표의 이용은 조직성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 둘째, 비재무지표의 이용은 조직성과에 유의적인 정(+)의 영향을 미치는 것으로 나타났다. 따라서 성과측정지표의 이용은 조직성과에 유 의한 정(+)의 영향을 미치는 것으로 나타났다. 재무지표의 이용보다는 비재무지표의 이용이 조직성과에 미치 는 영향이 더욱 명확하게 나타났다.

Recently the corporate environment is rapidly changing with the development of information technology and globalization of market environment. In order to acquire competitive advantage and promote long- term growth in this corporate environment, korean federation of community credit cooperatives are adopting PMS. However, there have been few studies on the beneficial effects of PMS. A survey was conducted suing a questionnaire on korean federation of community credit cooperatives and collected data were analyzed. This study examines the relation between performance measures and organizational performance. first, financial measures had a significant positive(+) effect on organizational performance. second, non- financial measures had a significant positive(+) effect on organizational performance. Such findings suggest that use of performance measures have a positive impact on organizational performance. the effects of non-financial measures on organizational performance are found more clearly than the effects of financial measures on organizaitonal performance.

성과평가와 보상을 위한 인센티브설계시 성과측정치는 기업의 조직구성원들의 행태와 동기부여에 있어서 중요하다. 이러한 성과측정치가 권한위임에 어떠한 영향을 미치고 있는지를 살펴보는 것은 중요하다. 따라서 이러한 권한위임의 정도가 기업의 성과와 성과급에 어떠한 영향을 미치는 지를 살펴보았다. 연구 결과를 살펴보면, 첫째, 인센티브설계시 성과측정치인 재무적, 비재무적 측정치들이 하위경영자들의 권한위임에 정(+)의 영향을 미치는지에 대한 회귀분석결과는 재무적측정치의 1%의 유의수준에서 통계적으로 유의적인 결과가 나타났다. 비재무적 측정치의 경우 학습 및 성장, 프로세스측정치의 경우 1%의 유의수준에서 통계적으로 유의적이었다. 둘째, 권한위임의 정도가 성과급에 어떠한 영향을 미치는지를 분석하기 위하여 회귀분석을 실시하였다. 분석결과 권한위임이 성과급에는 영향을 미치지 않는 것으로 나타났다. 이는 권한위임의 정도와 성과급과는 관련이 없는 것으로 나타났다. 셋째, 권한위임의 정도가 성과에 미치는 영향을 분석하였다. 성과의 경우 인지성과와 실지재무를 구분하여 회귀분석을 실시하였다. 분석결과 권한위임이 높을수록 성과가 높아지는 것으로 나타났다.

This study examines empirically the link between delegation and incentive compensation. also this study analyzes the parametric effect of incentive plan on the relationship between performance measures and delegation. Also, delegation effects on organization performance. So it is interesting to investigate whether it shows same result with the prior research or not. A research model and a hypothesis are formulated from results of prior studies. To examine these factors, we used 248 firms data by survey. This study empirically shows the impact of incentives plan not only directly but indirectly on a delegation. Delegation cause both financial measures and non-financial measures. To the result of our study were as follows. First In regard to the use of performance measures has a positive impact on delegation. Financially-based performance measures is intensively by companies that adopt a incentive plan. Second, this study found that organizational performance does affect the firms delegation. In turn, managers with more authority produce more performance. This study's findings are subject to several important caveats. First, no empirical study can simultaneously model all organizational design choices. Therefore, this study is a partial equilibrium analysis. Second, organizational design variables such as delegation, the nature of the firm's operating enviornment, and managers' risk aversion are measured with error.

본 연구에서는 호텔기업을 대상으로 기존의 BSC 관점의 재무적, 비재무적 성과지표를 활용하여 이들 성과측정치의 제공이 경영성과에 미치는 영향을 실증분석을 통해 분석하고자 하였다. 실증분석결과, 균형성과표의 네 가지 관점의 성과측정치들은 서로 통계적으로 유의적인 정(+)의 관계가 있는 것으로 나타났다. 또한 각 관점의 성과지표가 실질적으로 호텔기업의 성과증진에 미치는 영향을 알아보기 위하여 실시한 회귀분석결과에서는 네 가지 관점의 성과측정치들이 각각 해당 성과 개선에 긍정적인 영향을 미치고 있는 것으로 분석되었으며, 고객을 직접적으로 대면하여 서비스를 제공하는 호텔기업의 특성상 고객관점의 성과측정치가 고객관점의 성과에 가장 큰 영향을 미치는 것으로 나타났다.

The purpose of this study is to analyze the effects of financial and non-financial performance measures in BSC on the performance of hotel industry. To achieve research purpose, this study analyzed the data from korean hotel industry. Empirical results of this study show that there are significant positive correlations among the performance measures in terms of four balanced scorecard. These results are consistent with those of previous studies. In addition, regression analyses has shown that the performance measures have positive impacts on the performance of hotel firms.

본 연구는 BSC 모델의 학습 및 성장, 내부프로세스, 고객, 재무 관점의 네 가지 성과측정지표들 로 구체화 하였다. 그리고 기업성과측정에 대한 연구결과들을 분석하여 네 가지 성과측정치들간의 인과관계를 연구모델로 설정하였다. 설문조사하여 자료를 분석한 연구결과를 살펴보면, 학습 및 성장성과는 내부프로세스성과, 고객 성과, 재무성과에 직접적인 영향을 미치는 것으로 나타났다. 그리고 고객성과는 재무성과에 영향을 미치는 것으로 나타났다. 또한 학습 및 성장성과의 의사소통 요인은 내부프로세스성과, 고객성과, 재무성과 등 전체적인 기업성과에 영향을 미치는 것으로 조사되었다. 그리고 직무만족 요인은 재무 성과에 영향을 미치는 것으로 조사되었다. 이런 연구결과는 기업성과간의 인과관계를 확인하고, 중소기업의 성과측정시스템에 대한 실증적 인 모델을 제시한 것이다. 또한 중소기업이 기업성과를 향상시키기 위해서 역량을 집중해야 할 특 정 요인을 찾아 확인한 것이다.

This study is to verify the existence of relationships through empirical investigation, and the analyzed results are embodied into four performance measures: learning and growth, internal process, customer, financial perspectives of BSC model. By congregating the results of studies for this each performance measures, the framework of this research model is constructed with casual relationships. Also, data were collected from the questionnaires that is surveyed through korean small firms. As the results of this study, learning and growth performance affect directly to internal process performance, customer performance, financial performance, and customer performance affects to financial performance. It is also investigated that communications factor of learning and growth performance measures affect to overall business performance, and job satisfaction factor affect to financial performance. The implications of this study are to examine the relationships between several performance measures and business performance measure, to suggest the empirical performance measurement model of korean small firms, and finally to find the critical factors for business performance.

본 연구는 2011년부터 2015년까지의 기간 동안 260개 기업의 재무제표로부터 한국 산업의 재고자산회전률에 대하여 분석하였다. 미국 소매산업의 재고자산회전률에 대하 여 분석한 기존 연구와 비슷하게, 본 연구의 실증 분석 결과 재고자산회전률은 매출총 이익과 부의 관계, 자본집약도와 정의 관계를 보였고 이는 한국의 경우 소매산업 만이 아니라 제조업, 서비스업 등 다양한 산업에서 관찰되었다. 본 연구에서는 통계청 한국 표준산업분류 코드 30개에 해당하는 산업에 속하는 기업들을 13개의 산업군으로 재분 류하고 재고자산회전률과 조정된 재고자산회전률 (매출총이익 및 자본집약도와의 관계 를 반영한 지표)을 비교 분석하였다. 또한 연구된 기간 동안 한국 산업의 재고자산회 전률이 전반적으로 감소하는 동향을 관찰하였다. 본 연구에서는 재고자산회전률로 대 표되는 운영 효율성과 재무제표로부터 얻을 수 있는 수익성 및 안정성 지표와의 관계 도 분석하고자 하였다. 수익성 지표 중 하나인 총자본순이익률은 재고자산회전률과 유 의미한 관계를 보이지 않았고, 안정성 지표 중 하나인 재고자산 대 유동자산 비율은 부의 상관관계를 보였다. 재고자산회전률에 대한 실증 분석은 재무제표로부터 얻을 수 있는 다양한 지표들과 운영 효율성이 어떠한 관계에 있는지 경영학적 통찰력을 제공해 준다는 점에서 의의가 있다.

In this study, we have analyzed inventory turnover ratios in South Korea. We obtained data from the financial statements of 260 companies during the period from 2011 to 2015 and observed that inventory turnover ratios are negatively correlated with gross margin and positively correlated with capital intensity across numerous industries, not just in retail sectors. By incorporating these relationships into our analysis, we produced adjusted inventory turnover ratios to compare inventory performance in 13 industry sectors categorized in this research. We also observe a decreasing trend of the adjusted inventory turnover in Korea from 2011 to 2015. In addition, we searched for the links between operational efficiency and profitability or stability. Inventory turnover ratios seem to be closely related to ratios of inventory to liquid assets but show no link to return on investment. Empirical analysis on inventory turnover ratios will give us managerial insights into how operational efficiency relates to various measures in financial statements.

본 연구는 공공부문 성과측정이 대시민 책임성에 기여할 수 있다는 가정에서 출발하여 기존의 선행연구들이 이러한 연계성에 대해 비판적 입장을 취한 부분을 재비판적으로 고찰하고 대시민 책임성 확보를 위해 올바르게 설계된 공공부문의 성과측정 및 관리시스템이 추구해야 할 방향을 제시한다. 본 논문은 성과측정과 책임성 연계에 관한 부정적 시각을 5가지 이슈로 구분하고 이에 대한 비판적 고찰을 통하여 이 분야에서의 논의를 위한 출발점을 제시하고 실험적 연구의 중요성을 강조하면서 대시민 책임성 확보를 위해 성과측정 및 관리체계가 어떤 부분에 중점을 두고 설계운영 되어져야 할지에 대해 5가지 대안을 제시한다.

This study starts from an assumption that performance measurement in the public sector can contribute to securing government's accountability to citizens. The existing literature has not shown positive views on the possible linkage between performance measurement and accountability issues. This study argues that previous studies have not given careful investigation to the nature of performance measurement in the public sector. While critiquing the existing literature in terms of five important issues, this study suggests how rightly designed performance measurement and management systems can help to improve government's accountability to citizens.

본 논고의 목적은 종교 신앙과 그 교육역할의 관계 그리고 종교 교육의 긍정적인 의미와 부정적인 의미를 구조적으로 해석한 것이다. 첫째, 종교 신앙과 교육의 관계를 구조적인 역할로 밝힌 것이다. 즉 종교적인 신념을 긍정적 역할과 부정적 기능이 상호 융합 공존하여 개인이나 사회적 및 문화적 신앙생활에서 구조적으로 특별히 영향을 주고 있다. 둘째, 종교 신앙과 이성 관계뿐만 아니라 교육 간의 관계를 유기적으로 해석한 것이다. 본 논고는 신 앙과 이성 사이 즉, 이성에 의한 신앙, 이성에 반한 신앙, 이성을 초월한 신앙 등의 로크의 증명을 정확 히 말함으로써 종교에 대해 비판적으로 해석했다. 또한 긍정적인 종교 신앙은 일상생활에서 합리적이고 실천적인 교육방법으로 보고 상호관계를 파악하여 정리한다. 즉 이성교육이 결여된 비합리적인 신앙생 활은 결국 교육적 가치가 부여되지 않는다. 셋째, 종교 교육에 관한 가치를 이데올로기로 설명한 것이다. 즉 이데올로기를 세 가지로 해석한다. 즉 원리주의, 자유주의 그리고 허무주의 등이다. 종교 원리주의자들은 학교에서 당연히 절대적인 필요성과 종교 교육의 긍정적 기능만을 확연히 중요시한다. 반면 종교 허무주의자들은 학교에서 종교 교육의 긍정 적 기능을 전적으로 무시하고 거부한다. 그리고 그 중간인 종교 자유주의자들은 각각 학교에서 종교 교육의 긍정 과 부정 사이의 중립성을 유지한다. 종교 신앙을 교육시스템에 융합하여 환경 설정하는 것을 기본으로 본다. 넷째, 종교 신앙과 교육시스템은 구조적으로 개인과 개인 간의 종교 신앙 및 교육관계 시스템이고, 개 인과 타인(단체-소속단체/비 소속 단체 또는 국가 포함)간의 종교 신앙 및 교육관계 시스템 그리고 개 인과 자연간의 종교 신앙 및 교육관계 시스템을 균형과 조화롭게 추구하기 위하여 종교교육 환경 설정 을 천인합일의 구조사상과 교육시스템에 적용한다. 따라서 본 연구는 종교 신앙과 교육에 관련된 상호기능이 통합적이고 교육본위의 종교 차원에 대한 논의로서, 종교 신앙과 교육의 구조적 관계를 설명하고, 그와 관련된 상호유기적인 관계에서 자아통합시 스템을 종교와 교육의 관계라는 측면에서 검토한다. 특히 천일합일론의 종교시스템은 교육이념과 종교 가 공통적으로 추구하는 시스템에서 만나고 있기 때문에, 이들의 상호관련성을 탐구하는 것은 보다 더 심층적인 차원에서의 인간본성의 이해를 가능하게 한다. 따라서 천일합일의 종교 신앙과 교육프로그램 의 목적은 교육본위의 종교 가치를 내포하고 있다. 즉 종교 성격유형에 대한 파악을 넘어서 전인적인 인 격(人格)교육의 완성을 지향하며, 이는 자기와 자기 자신과의 ‘조화(調和)’로운 균형 관계유지, 자기 자 신과 타인과의 ‘화해(和諧)’의 균형 관계를 추구하고, 자기 자신과 자연과의 균형(均衡)'이라는 일련의 과정을 통해 통합적인 종교 신앙과 교육의 방향을 제시하고 있다. 즉 천일합일론(天人合一論)적인 종교 신앙과 교육의 관계는 특정한 종교의 틀에 구애받지 않고 자아성취의 기회를 가질 수 있다는 점에서 진 정한 교육본위의 종교교육을 실현한다고 말할 수 있다.

The purpose of this paper is to interpret the positive and negative meanings of religious beliefs and their applicability and practicability in education. There are five sections in this paper. First, inquiring into religion in life. This paper attempts to define clearly the concept of religion and religious faith in general; moreover, it also clarifies the positive and negative functions of a religious faith or belief in a personal or socio-cultural life. Secondly, investigating the relationship between the religion and the reason; as well as education. This paper critically expounds the religion, to paraphrase Locke's argument, between faith and reason, namely, faith according to reason, faith contrary to reason, and faith above reason. Furthermore, a favourable belief, it is argued, in a sound religion should be reasonable and practicable in daily life, otherwise, it is unreasonable and impracticable, therefore, miseducative. Thirdly, probing into ideologies and religious education. Generally speaking, there are four kinds of ideologies concerning religious schooling, i.e. fundamentalism, liberalism, liberationism and nihilism. Religious fundamentalists definitely affirm the absolute necessity and positive function of religious education as a course in schools; conversely, religious nihilists absolutely deny and reject any positive meaning of RE in schools; and the in-betweens, religious liberalists and liberalists, advocate a positive and a negative value-neutrality of RE in schools, respectively. Finally, propounding a cosmic harmony between the Heaven (the nature and the supernatural) and the Man. In concluding remarks, this paper strongly maintains that love and peace rather than hate and war among all peoples and nations should be the mundane ideal and actions for believers and non-believers. It is I think a faithful and meaningful coming worship for any religious and secular schooling, especially for a universal religious education.

唐湜 시가의 예술 표현 스타일은 ｢한 줄기 깊은 강과 한 편의 가볍게 날리는 잎｣이라고 설 명할 수 있는데, 바로 현실주의, 상징주의와 낭만주의의 특장을 융합한 것이다. 구체적인 이미지 표현방 식은 함축, 깊음, 품위와 동시에 경이, 소탈, 우아함 등으로 표현된다. 唐湜 시가의 예술 표현 수단은 중국 고전시가의 영향을 받아 韻律美，辭採美가 나타나 있고, 또한 서양의 고전 14行 시가의 影响을 받아 음 률의 아름다움과 시경의 아름다움을 동시에 추구했다. 서양 현대주의 시가의 몇몇 기교를 응용하여｢희극 성｣이라는 수단으로 운용했다. 唐湜 시가의 미학 예술특징 중 서양 시가 예술의 융합으로 다양한 성격의 경향이 나타난다. 따라서, 唐湜 시가의 역사배경과 현재 中西 시가 문학의 시스템을 역동적으로 관련시킨 부분을 다음 몇 가지 특징으로 설명할 수 있다. 첫째, 서로 다른 시가 주류 담론을 밝혀 唐湜 시가의 계원 예술을 표 현하였고, 현대 시가의 기본개념을 기반으로 한 생각을 특수한 역사적 배경과 문화적 맥락으로 연결시켰 으며, 그 특성과 시대적인 다양성을 포티 구조에 초점을 맞춘 아주 특이한 경향을 보여준다. 둘째, 唐湜 의 시가 스타일은 현대문학 이론에서 “전통"과 “현대” 문학구조를 통한 구체적인 표현을 전개하여, 唐湜 시가 및 밝히지 못한 고대와 현대시의 문학 구조시스템을 활용하여 현대화와 그 시성의 특성을 융합예 술로 승화하였다. 셋째, 미학 측면의 형태로 이미지 이론, 순수이론 및 융합형 이론의 하나로 현대 중국 의 포티스의 독특한 가치를 부여하여, 唐湜의 문학사상은 융합적인 시가로 나타난다. 넷째, 唐湜 시가 구조 기반은 사회적 현실 사이의 관계에서 나타나며, 서양이나 중국의 전통적인 시가와 포티스를 처리하여 둘 사이의 모순을 한 시적 예술 감정으로 균형 있게 표현하였다. 다섯째, 唐湜 시가의 배경은 현대화의 복잡하고 고통스러운 예술실천 과정에서 현대 중국 시가의 비평이론 경험과 교훈을 담아 표현하였다. 따 라서 현대 중국 시가에서 唐湜의 시가는 비판적이나 깨달음의 문학 경지를 지니고 있고 매우 유용하고 가치 있는 융합예술을 제공한다. 唐湜 포괄적인 연구뿐만 아니라, 실질적인 연구 결과는 부족하지만, 학 문적 가치는 매우 높다.

Tang Shi's poetry describes with such beauty the integration of Chinese and Western poetry and individual pursuit. The poet has been respected with his personal styles for a long time. Tang Shi said: "The poet is the highest ideal of law, regardless of who he is, the totally consistent and complete sublimation of life experiences for literary experience, no waste, only the pure truth." (Tang Shi: "Cindy <hand sets>" contained "poetry to create" 1948) This is a "fusion" of the boundaries of subject and object devoid of a "Transformation." Here, Tang Shi regarded the "fusion" state as the highest ideal of the poet, among his 1,111 kinds of basic poetic ideas. "Fusion" exists in a relationship, an artistic relationship between the various components of the interaction between networks. Tang Shi's poetic images in the discussion are related to the "relationship." From the relationship between image and poetic image, the "image" is of course not the decorations. The poetic image is not a shape, but it should be a sense of inner spirit and integration. "From the relationship between the poet and the objective view of the world," the image is the presence of the poet's real consideration of the objective world; on the other hand, the objective world is gathered in the poet's mind. The relationship between the objective view of the world and the poet image forms the structure of human spirit. "Image is produced from the most sober of mind and the most pious soul which interact together (Tang Shi: "On the image" contained in "Spring" 1948 No. 1). Between the poet and the objective view of the world, all the relationships are connected, and the "integration" state indicates a "relationship" of aesthetic state. In his poetry and poetic practice as well as the poetic ideas of "fusion," Tang Shi said that he "would like to try to fuse Chinese Classical and Modern Poetry with foreign poetry systematically." ("New degree of set" in the "My Poetic Art.") Tang Shi's attempt was very successful. His fusion of Chinese and foreign Poetics was commented by Mr Qian's praise, while he formed his own fusion style of Chinese and Western criticism. Tang Shi also "integrated" the implementation of poetic ideas in his own practice of poetry, and strived to integrate them with modern style. Tang Shi's poem has classical beauty and modern Chinese cultural characteristics: beautiful words, delicate emotions, moving stories, uplifting warm, rich imagination, and so on. Also it has a modern Western characterization of the United States: a sonnet form, dramatic means, charming Italian deep thoughts, and so on. Through the perfect fusion of Chinese and Western art of poetry, his poem constitutes Qing Tang's aesthetic features. It is also a manifestation of his poetic personality.

Background Frailty is an important condition to detect in its early stages to prevent progression to more severe stages in older adults. Age-related declines in physical performance are strongly associated with frailty. Purpose This study aims to develop a frailty classification model by comparing the performance of machine learning models based on physical performance measures in community-dwelling older adults. Study design A cross-sectional study Methods Physical performance data were collected from older adults aged ≥65 years. Frailty classification models were developed using logistic regression, support vector machine (SVM), K-nearest neighbors (KNN), decision tree, and random forest. Clinical features including short physical performance battery, single-leg stance, SARC-F, body mass index, and mini-mental state examination (MMSE) were used as input variables for model development. The performance of each model was evaluated using accuracy, sensitivity, specificity, precision, F1-score, and area under the receiver operating characteristic curve (AUC). Permutation feature importance was employed to identify key predictors of frailty. Results The KNN model demonstrated the highest classification performance, achieving an accuracy of 0.93, an F1-score of 0.95, and an AUC of 0.86, indicating its suitability for frailty assessment. The logistic regression model achieved an accuracy of 0.86, an F1-score of 0.89, and an AUC of 0.98. The random forest model showed similar results, with an accuracy of 0.86, an F1-score of 0.88, and an AUC of 0.96. The SVM model recorded an accuracy of 0.79, an F1-score of 0.84, and an AUC of 0.80. The decision tree model showed the lowest performance, with an accuracy of 0.71, an F1-score of 0.78, and an AUC of 0.64. Feature importance analysis revealed that MMSE and SARC-F were the most influential predictors in the KNN model. Conclusions This study demonstrates that KNN is well-suited for identifying subtle variations in physical function that contribute to frailty. The results highlight its potential for clinical implementation in automated frailty screening. Feature importance analysis provides insight into key predictors, supporting personalized assessment strategies. However, due to the small sample size, further research is needed to assess the generalizability of frailty classification models in larger populations.

We present a continuous-time contracting model under moral hazard with many agents. The principal contracts many agents as a team, and they jointly produce correlated outcomes. We show the optimal contract for each agent is linear in outcomes of all other agents as well as his/her own. The structure of the optimal contract strikingly reveals that the optimal aggregate performance measure in general can be orthogonally decomposed into two statistics: one is a sucient statistic, and the other a non-sucient statistic. As a consequence, the optimal aggregate performance measure in general is not a sucient statistic, unless the principal is risk neutral. We further discuss agents' optimal eort choices using a \quadratic-cost" example, which also strikingly suggests that team contracts sometimes provide lower-powered eort incentives than individually separate contracts do.

As SNS use becomes prevalent, its effect on performance has received much attention. The previous literature takes either positive or negative views of SNS, arguing that it either decreases performance by taking time and effort away from work or increases performance by providing social benefits for enhancing performance. Since both can be true, this study conducts an experiment to investigate how SNS use during a task simultaneously disturbs and enhances its performance. For this purpose, this research adopts distraction-conflict theory, distinguishes the types of task as simple and complex, and analyzes data including electroencephalography data. The results overall suggest that, when doing a simple task, SNS use operates positively on performance due to the positive effect of psychological arousal. However, when doing a complex task, SNS use operates neither positively nor negatively because the negative effect of psychological arousal and the positive effect of reduced stress offset each other.

Purpose: This study was conducted to develop standards to ensure nursing process-based care of oxygen therapy and airway suctioning and to develop a performance measurement tool to evaluate the care applied according to the standards, and finally to determine validity of the standards and the tool. Methods: The standards and the tool were reviewed by a panel of experts and refined based on the panel's suggestions. Validity of the standards and the tool were examined through surveying a total of 366 hospital nurses. Results:The mean validity scores of the performance measurement standards and the tool were 3.58 and 3.55,respectively, out of 4.00. So the performance measurement standards and the tool in this study were found to be acceptable in evaluating quality of nursing care provided at patient admission and discharge. Conclusion: This result indicates that the performance measurement standards and the tool developed in this study are valid instruments to monitor and improve quality of nursing care for oxygen therapy and airway suctioning.

Purpose: This study was conducted to develop standards ensuring nursing process-based fluid intake/output and tube care, and to develop a performance measurement tool evaluating the level of care according to the standards, and finally to determine validity of the standards and the tool. Methods: The standards and the tool were reviewed by a panel of experts and refined based on the panel’s suggestions. Validity of the standards and the tool were examined using a survey of 293 hospital nurses. Results: The mean validity scores of the performance measurement standards and the tool were 3.86 and 4.02, respectively, out of 5.00. So the performance measurement standards and the tool in this study were found to be acceptable in evaluating quality of nursing care for fluid intake/output and tubes. Conclusion: This result indicates that the performance measurement standards and the tool developed in this study are valid instruments to monitor and improve quality of nursing care for fluid intake/output and tube interventions, such as intravenous catheters, nasogastric tube and urinary catheters.

Purpose: This study was conducted to develop standards ensuring nursing process-based care of patient admission and discharge, to develop a performance measurement tool evaluating the care applied according to the standards, and finally to determine validity of the standards and the tool. Methods: The standards and the tool were reviewed by a panel of experts and refined based on the panel’s suggestions. Validity of the standards and the tool were examined through surveying a total of 302 hospital nurses. Results: The mean validity scores of the performance measurement standards and the tool were 4.11 and 4.09, respectively, out of 5.00. So the performance measurement standards and the tool in this study were found to be acceptable in evaluating quality of nursing care provided at patient admission and discharge. Conclusion: This result indicates that the performance measurement standards and the tool developed in this study are valid instruments to monitor and improve quality of nursing care for patient admission and discharge.

Purpose: This study was conducted to construct evidence based clinical guidelines and to develop nursing process based performance measures for prevention and management of pressure ulcers, falls and pain. Method: Clinical guidelines were drafted through a comprehensive review of relevant literature, national guidelines and hospital protocols. The proposed guidelines were reviewed by a panel of experts and 90 hospital nurses, and refined on the basis of their suggestions. Nursing process based performance measures were developed based on the clinical guidelines and content validity was examined by surveys from 90 hospital nurses. Results: All items, except timetable for position change and pressure ulcer nursing record, in the guidelines for prevention and management of pressure ulcer were appropriate. Most items, except fall risk assessment tools, were appropriate for the guidelines of fall prevention. All other items, except the purpose of pain management, were appropriate for the guidelines of pain management. Performance measures developed in this study were acceptable as a tool to evaluate quality of nursing care. Conclusion: Nursing process based performance measures provide important indicators to monitor whether necessary nursing care is implemented and can be used as the primary resources to improve quality of nursing services.

Purpose: This study was conducted to determine the validity and reliability of performance measurement tools based on the nursing process for prevention and management of pressure ulcers, falls and pain. Methods: The performance measurement tools were reviewed by a panel of experts and refined on the basis of the panel's suggestions. The validity of the performance measurement tools was measured by surveying hospital nurses. The reliability of these tools was tested by having nursing experts use the tools in five nursing units to assess nursing performance in prevention and management of pressure ulcers, falls and pain. Results: The performance measurement tools in this study were found to be acceptable as tools to evaluate quality of nursing care in pressure ulcers, falls and pain. The reliability of the performance measurement tools was acceptable. Conclusion: These results indicate that the performance measurement tools developed in this study are valid and reliable instruments to monitor and improve quality of nursing care in prevention and management of pressure ulcers, falls and pain.

본 연구는 장애인단체의 운영 및 활동의 특성 분석을 통해 그 성과와 한계점을 도출하고, 향후 장애인단체의 운영 개선방안을 제시하는 것을 목적으로 한다. 이를 위해 장애인단체 운영에 대한 문헌분석 및 단체 종사자 개별 심층면접을 실시하였다. 연구 결과, 장애인단체는 당사자 중심의 사업 운영을 통해 장애인의 자립 및 사회참여 증진에 기여한 것으로 나타났다. 또한 장애인과 비장애인의 사회통합 및 인식개선에 중추적인 역할을 하고 있는 것으로 조사되었다. 반면, 종사자의 열악한 처우와 잦은 이직, 업무과중, 인력 부족, 장애인 근로자와 비장애인 종사자간 인식 괴리 및 차별 대우, 부족한 예산으로 인한 불안정한 재정 상태, 객관화된 단체 운영 평가시스템 부족 등이 단체 운영의 한계점으로 지적되었다. 이러한 연구 결과를 바탕으로 성공적인 장애인단체 운영 개선 및 발전을 위한 방안을 제시하였다.

The purpose of this study is to derive its performance and limitations through analysis of the characteristics of the operation and activity of disabled groups, and to suggest ways to improve the operation of disabled groups in the future. The resultls of the research, literature analysis on the operation of groups for the disabled and individual in-depth interviews with group employees were conducted. As a result of the study, it was found that disabled groups contributed to the promotion of independence and social participation of people with disabilities through business operation centered on them. It was also found to be playing a pivotal role in improving the social integration and awareness of the disabled and non-disabled people. On the other hand, the limitations of group operation include poor treatment and frequent turnover of workers, overload of work, lack of manpower, perception gap and discrimination between workers with disabilities and non-disabled workers, unstable financial status due to insufficient budget, and lack of an objective evaluation system for group operation. was pointed out as Based on the results of this study, a plan for the improvement and development of successful disabled groups was suggested.

최근 경찰은 치안성과평가 제도의 운영에 있어서 과거에 부작용을 초래했던 각종 활동실적 위주의 성과평가를 지양하고 국민 중심 및 고객만족 위주의 평가체계 구축에 노력하고 있다. 이는 치안성과평가의 강조점이 경찰의 활동 그 자체보다는 경찰의 활동이 국민에게 발생시킨 편익을 평가하는 방향으로, 즉 산출지향적인 성과평가에서 결과지향적인 성과평가로 전환되고 있음을 의미한다. 하지만 성과지표로서의 결과지표는 산출지표에 비해 피평가기관의 활동과 직접적인 관련성이 약화된다는 문제가 있고, 따라서 결과지향적인 치안성과평가를 발전시키기 위해서는 경찰조직의 활동과 보다 높은 상관관계를 가지는 성과지표를 구축할 필요가 있다. 본 연구는 치안성과평가에서 경찰조직의 활동 내지 노력과 높은 상관관계를 갖는 성과지표를 모색하기 위한 하나의 시도로서 ‘조정성과지표’(APM)의 방법론을 소개하고, 이를 치안성과평가의 주요 영역인 치안만족도 분야에 시범적으로 적용해 봄으로써 정책적 시사점을 도출하는 것을 목적으로 하였다. 이를 위하여 기존 치안성과평가의 한계와 더불어 조정성과지표의 원리를 고찰한 후, 이를 토대로 경찰서 치안만족도의 과거 조사결과인 2010년 데이터에 APM을 적용하여 그 결과를 과거의 조사결과와 비교, 분석하였다. 본 연구에서 경찰서의 치안만족도에 대해 APM을 적용한 결과는 원점수를 사용한 경우와 비교하여 상당히 큰 차이를 보이고 있으며 이러한 APM은 치안만족도에 대해 개별 경찰서의 통제가 불가능한 요인들과의 상관관계를 제거하고 경찰서의 노력이나 업적 등과 보다 직접적인 관련성을 띠는 형태로 산출되었다. 이에 따른 정책적 시사점으로는 APM을 활용하게 되면 치안성과평가의 타당성과 수용성의 제고 및 평가결과의 활용범위 확대 등이 기대되며, 평가결과의 경찰관서 간 비교를 어렵게 만드는 제약요인을 극복하여 전국 단위의 관서 비교를 비교적 무리 없이 할 수 있게 해주는 동시에 치안성과평가의 부작용 방지에도 기여할 수 있다는 점이다.

Recently, the police performance measurement system is redirected at more people-centered and customer satisfaction-oriented performance measurement. This reorientation reflects an effort to avoid the various distortion effects of prior performance measurement system which overemphasized outputs of police activities as performance indicators. In other words, the present police performance measurement system more and more emphasizes outcomes rather than outputs of police activities. However, in the practice of performance measurement, values of outcome indicators are less likely to be directly related to the activities or efforts of the organizations. Therefore, it is required that outcome- oriented performance measures are as highly as possible correlated with police organizations’ activities or efforts. This study introduces the ‘Adjusted Performance Measures’(APM) to the field of police performance measurement as a solution to the above problem and tries an illustrative application of the APM to police satisfaction which is a major part of police performance measures. At first, the study reflects on the limits of existing police performance system and rationales of the APM. Based on these reflections, the study applied the APM model to the 2010 survey data of people’s satisfaction with the police stations and compares the results with the existing raw data. It is found that major differences appears between the APM scores and raw data scores of police satisfaction, and the APM scores are produced so as to remove correlations between the police satisfaction scores and the variables which are beyond the individual police stations. Instead, the APM scores of police satisfaction are produced so that they are more directly related to the police stations’ efforts, merits or net contributions. The policy implications of the study are that using APM may enhance validity and acceptability of the police performance measurement, make the results of police performance measurement have multiple uses, make it more reasonable and easier to compare performance values of police stations nationwide, and contribute to minimizing distortion effects of performance measurement.

본 연구는 국내 벤처 펀드의 실제 운용자료를 바탕으로 벤처 펀드의 투자성과를 3가지 지표(PME, IRR, Multiple)로 측정하고, 각 투자성과지표의 특징과 결정요인을 국내 최초로 분석했다는 점에서 의의가 있다고 할 수 있다. 펀드 자체의 특성, 펀드 운용 주체의 특성, 그리고 펀드 운용 시장상황의 특성으로 나누어 펀드의 투자성과 결정 요인을 분석한 결과, 투자성과지표에 따라 결정요인이 다르며, PME 지표가 다른 지표에 비해 해당 결정요인들의 설명력이 높은 것으로 나왔다. 또한 PME와 Multiple은 대체로 유사한 패턴을 보이나, IRR은 벤처투자펀드의 투자성과지표로서 편향성이 있음을 발견하였다. PME와 Multiple 지표의 경우 펀드규모는 투자성과와 U자형의 관계를 가지나 IRR의 경우에는 음(-)의 관계로 나타났고, 펀드 운용기간이 짧을수록 성과가 좋은 것을 보였으며, IRR의 경우에는 cash inflow(회수)에 대해서만 유의한 결과를 보여 IRR이 회수의 방향으로 편향되어 있음을 알 수 있었다. 펀드 결성시점의 신규펀드의 결성 개수는 PME에, 펀드 청산시점의 청산펀드의 개수는 IRR에 유의한 음(-)의 영향을 미치는 것으로 나타났다.

Most venture investments in Korea are from venture funds supported by limited partners (LPs), and thus LPs always want to know the main determinants of the fund performance and how well their funds are operated. General partners (GPs) who want to successfully receive the investments for their venture funds from LPs are also very interested in the same issues. This study measures the performance of Korean venture funds using the public market equivalent (PME), internal rate of return (IRR), and multiple measures. The features and determinants of each performance measure are then analyzed using actual Korean venture fund data. Few studies have addressed these issues, due to limited access to and a shortage of Korean venture fund data. This study is the first to use actual venture fund data to investigate the performance and its determinants. To accurately measure the performance of venture funds, the Net Asset Value problem must be addressed. However, this study is free from that issue because the sample only contains fully liquidated venture funds. The PME measure (average 1.07) shows that on average, Korean venture funds performed slightly better than the Korea Composite Stock Price Index market from 1992 to 2010. This result may appear disappointing, but it is too early to draw conclusions, as our sample only includesthe funds formed until the early 2000s. The IRR is the most volatile ofthe three measures (its standard deviation is 10.2 times the average), because it is influenced by vintage years and market situations, such as fund liquidation periods. The average is much higher than the median for all three of the measures, suggesting that some larger funds perform considerably well. We analyze the determinants of fund performance based on three factors—fund characteristics, fund operator characteristics, and market situation characteristics—and find not only that each performance measure has different determinants, but also that the latter’s explanatory power is higher for the PME measure than for the other measures. We also find that the PME and multiple measures exhibit similar patterns, whereas the IRR is biased as a performance measure. The determinants that explain the PME measure well are fund size, fund operation period, fund cash inflow and outflow, and the number of new fund formations. The determinants that best explain multiple measures are fund size and fund cash inflow and outflow. The best determinants for the IRR measure are fund size (negative relation), fund operation period, fund cash inflow, number of liquidated funds, and vintage year. For the PME and multiple measures, fund size has a U-shaped relation with fund performance, whereas it has a negative relation with the IRR measure. The fact that the funds smaller than $3 million perform well, especially for the IRR measure, is a unique feature of Korean venture funds not found in Harris et al. (2014), who studied U.S. venture funds. This suggests that the IRR can be highly biased for smaller funds. Remarkably, the shorter the fund’s operation period, the better the fund performance in the case of the PME measure, but not in the case of the multiple measures. The performance differences among the investment fields stand out for the PME and multiple measures (especially the latter), but are not found for the IRR. For the PME and multiple measures, IT-specialized funds exhibit the best performance, and bio-specialized funds the worst. General funds without specialized investment fields only outperform specialized funds for the multiple measure. Funds with more than two cash flowsperform better than those with only one cash flow for all three of the measures. However, the IRR only shows a statistically significant result for cash inflows (liquidation), indicating that it is biased toward fund liquidation. There is no significant difference in performance between corporate venture capital (CVC)and non-CVC, between financial and non-financial venture capital (VC), and between individual and non-individual VC for all of the three measures. The number of new funds during the fund formation period has a significantly negative influence on the PME measure, and the number of liquidation funds during the fund liquidation period negatively influences theIRR measure. Because the average operating period of Korean venture funds is five-and-half years, the data used for this study only cover the venture funds mainly formed before 2005. With more fund data from the 1980s, 1990s, and 2000s, as in the U.S., it would be possible to obtain more meaningful results. It is probable that we willunderstand more about the Korean venture fund industry once we reach the mid-2010s and have access to the performance results of venture funds formed during the 2000s, which was a booming period for the Korean venture capital industry.

Technology plays an important role in e-Government with people and policies to make e-Government more efficient. And much attention and investment has been given to the technological development, so called informatization, of electronic government (e-Government) in Korea. But the measures of quality and efficiency for the e-Government initiatives have not been verified well. For this reason, a great deal of effort has been devoted to develop the measurement of e-Government system; however, a measurement model to support such effort has not been developed enough yet. In this empirical study, we proposed a comprehensive theoretical model for measuring performance of e-Government initiatives and analyzed such model through 112 collected questionnaires from people in charge of informatization in central government administrations.