한국사회의 연령집단에 대한 유능함과 따뜻함 지각: 내집단 편향효과를 중심으로

박기완 ( Kiwan Park ),양혜경 ( Hae Kyung Yang ),옥경영 ( Kyungyoung Ohk ),주소현 ( So Hyun Joo ) 한국소비자학회 2015 소비자학연구 Vol.26 No.4

본 연구에서는 고정관념 내용 모델(stereotype content model)을 활용하여 한국사회의 연령집단에 대한 고정관 념 내용을 분석하였다. 각 연령집단에 대한 고정관념을 지적 특성인 유능함(competence)과 사회적 특성인 따뜻함 (warmth)의 2차원으로 분석하였는데, 특히 사회정체성 이론(social identity theory)에 근거하여 평가대상이 되는 연령집단이 내집단(in-groups)인 경우 내집단 편향효과(in-group bias)가 나타나는지를 가설화하고 검증하였다. 실증연구 결과, 연령집단에 대한 유능함과 따뜻함을 평정함에 있어 평가자집단과 평가대상집단 간 일치 여부가 중요한 것으로 나타났다. 즉, 평가대상집단이 내집단일 경우 유능함과 따뜻함을 보다 호의적으로 평가하는 내집단 편향현상이 나타났으며, 이러한 편향된 평가경향은 평가대상집단에 대한 동일시(identification) 수준이 높아지기때문인 것으로 매개효과 분석에서 검증되었다. 종합토론에서는 연구결과 요약 및 해석과 함께 이론적ㆍ실무적ㆍ정책적 시사점을 논의하고 있다. 본 연구는 연령집단을 연구 대상으로 함으로써 고정관념 내용 모델을 보다 폭넓게 이해할 수 있는 기회를 제공하는 한편, 내ㆍ외집단에 대한 고정관념의 차이와 그 심리적 기제를 밝힘으로써 사회정체성 이론을 확장하는 데 도움이 될 것으로 생각된다. 또한, 연령집단에 대한 고정관념 및 내ㆍ외집단 간 차이 분석은 특정분야에서의 미시적 소비자 행동을 이해하고 연령집단이 중요한 상황에서의 마케팅 전략을 수립하는 데 이론적 기초를 제공할 것이다. 최근 한국사회에서 연령집단 간 갈등이 고조되고 있는 상황을 감안할 때, 연령집단에 대한 인식과 고정관념을 정확하게 이해하는 작업은 정책적인 차원에서도 매우 의미 있고 시사하는 바가 클 것이다. In this research, we investigated whether in-group bias would occur in perceiving competence and warmth about age groups in the Korean society. According to the stereotype content model (e.g., Cuddy, Fiske, and Glick 2008; Fiske, Cuddy, and Glick 2007; Fiske, Cuddy, Glick, and Xu 2002), the stereotype contents regarding social groups are systematically and succinctly captured by two dimensions, competence and warmth. To empirically uncover the stereotype contents about age groups in the Korean society, we measured perceived competence and warmth about the young (in their 20s and 30s), the middle-aged (in their 40s and 50s), and the elderly (in the 60s and older). Drawing on social identity theory (Brown 2000; Tajfel 1982; Tajfel and Turner 1986) that proposes self-categorization and its motivational consequences, we hypothesized that the respondents would exhibit more favorable perceptions of competence and warmth about their in-groups than about their out-groups, and that the biased perceptions would be explained by the level of the respondents’ identification with the age groups. We recruited 910 participants in their 20s to 60s from five major cities in Korea and administered a survey that consisted of a series of questions to measure demographic variables (such as age, occupation, education, and income), perceived competence and warmth about the three age groups, the perception of relative status and competition, and finally the level of identification with the groups. Perceived competence and warmth were measured on 5-point scales (1 = not at all; 5 = extremely): how [competent or warm] are members of [the young, the middle-aged, or the elderly]? (Cuddy, Fiske, and Glick 2007; Fiske et al. 2002). The relative status and competition (Fiske et al. 2002) were also measured on 5-point scales (status: how well-educated are members of [the young, the middle-aged, or the elderly]?; competition: if members of [the young, the middle-aged, or the elderly] get special breaks (such as preference in hiring decisions), this is likely to make things more difficult for people who belong to the same age group as me). The level of cognitive identification with the age groups was measured on a 7-point pictorial scale which had two circles varying in the extent of the overlap between the two (Bergami and Bagozzi 2000). The one circle represented the self and the other represented each of the rated age groups. After responding to the demographic variables, the participants answered to which age groups they belonged. We eliminated those participants whose selfreported in-groups were different from their real in-groups based on their age and entered 801 participants to subsequent analyses. The participants provided all ratings about the young first, then the middle-aged, and finally the elderly. First, we found that perceived competence was highest for the middle-aged, followed by the young and the elderly, while perceived warmth was highest for the elderly, followed by the middle-aged and the young. Second, to test hypothesis 1, we conducted 3 (target: the young, the middle-age, or the elderly) × 3 (evaluator: the young, the middle-age, or the elderly) mixed analyses of variance on competence and warmth respectively, treating the former as a withinparticipants factor and the latter as a between-participants factor. The two-way interaction was significant in both analyses (competence: F(4, 1596) = 2.93, p = 0.0198; warmth: F(4, 1596) = 12.49, p < 0.0001). Overall, the perceptions of competence and warmth were higher when the evaluators provided ratings for their in-groups than for their out-groups. Third, to test hypothesis 2, we conducted the same 3 (target: the young, the middle-age, or the elderly) × 3 (evaluator: the young, the middle-age, or the elderly) mixed analyses of variance on identification. The two-way interaction between the two factors was also significant (F(4, 1596) = 167.30, p < 0.0001), revealing that overall, the level of identification with the in-groups was higher than with the out-groups. Finally, we investigated whether the level of identification with age groups would account for in-group bias observed in perceptions of competence and warmth about the groups. The mediational analyses using a bootstrapping procedure confirmed the statistical significance of the indirect effect of the evaluator groups on perceived competence and warmth via identification. This research is expected to contribute to a deeper understanding of the stereotype content model by expanding its scope to age groups and integrating the phenomenon of in-group bias to the stereotyping of social groups. It also widens the applicability of social identity theory by focusing on age-based social identity. The findings of this research offer important future research directions and implications to consumer research topics such as social exclusion and intergroup helping, to effective marketing strategies of services, media, and brands in relation to age-based segmentation, and to policies to address inter-group conflicts that have recently emerged in many areas in the Korean society.

일본 기업집단의 형성과 호혜거래에 관한 연구

차일근(Il Kun Cha) 한국경영사학회 2006 經營史學 Vol.42 No.-

The basic function of matual transaction is to have incentives that it makes possible the companies have the stable maintenance and extension of markets which can be realized only by high costs. However, the chance of each independent companies to have matual transaction is not only limited to the range but also difficult to realize in actually. Therefore after the war, the big companies in japan formed business groups to cooperate through matual transaction on the purpose that matual transaction will establish each dominant marketing positions laying the nucleus on the bank and general trading companies. As matual transaction is very effective, it is used as the mechanism which will extend beyond the business group based on the business group. The bank and general trading companies were major roles to extend externals of business group. Moreover, matual transaction competitively made competitive companies form business groups by extending matual transaction to out of the business groups from preceding business groups. As a result, six large business groups formed in japan. However, matual transaction in the business groups has rapidly decreased this year and became meager level. It brought collapse or decline of business groups. It is also expected that matual transaction of business groups will steadily decrease from now. such changes will change business groups to more open-markets.

기업집단의 최고경영자 활용 및 퇴출에 관한 연구

김수정(Su Jung Kim),박종훈(Jong Hun Park),김창수(Chang Su Kim) 한국경영학회 2012 經營學硏究 Vol.41 No.3

Unlike extant studies analyzing CEO turnover as an independent event of an individual firm, this study investigates CEO turnover and utilization in business groups. By choosing the cases in which CEO in an affiliated firm was changed, we examine the relationship between an affiliated firm performance and its CEO turnover at a business group level. At a business group level, CEO turnover can be broken down into ``transfer`` and ``weeding-out``. The former refers to the case in which the replaced CEO was utilized in another affiliated firm as CEO, whereas the latter refers to the case in which the replaced CEO was weeded out from the very business group. We develop the following hypotheses: Hypothesis 1: Group-affiliated firm performance is negatively associated with CEO weedingout from the business group. Hypothesis 2: There is a higher probability of CEO weeding-out in non-chaebol groups than in chaebol groups. Hypothesis 3: Chaebol groups negatively moderate the negative relationship between an affiliated firm performance and CEO weeding-out. Using the sample of KOSPI 200 firms belonging to business groups during 2001 and 2007, we found the negative relationship between an affiliated firm performance and CEO weedingout. However, there is no significant relationship between an affiliated firm performance and CEO transfer. As for hypothesis 2, it turned out to be a higher probability of CEO weeding-out in non-chaebol groups than in chaebol groups. We also found a negative moderating effect of chaebol groups in the relationship between an affiliate firm performance and its CEO weedingout. These results imply that there exists the internal labor market of large, diversified business groups. Accordingly, different types of business groups should be considered as a contextual variable. Chaebol, which is highly diversified, can utilize CEO-level workforce through its internal labor market. On the other hand, non-chaebol groups tend to recruit CEO-level managers from an external labor market. As a result, there exists higher probability of CEO weeding-out resulting from poor performance in non-chaebol groups than in chaebol groups.

COMPACT GROUPS OF GALAXIES WITH COMPLETE SPECTROSCOPIC REDSHIFTS IN THE LOCAL UNIVERSE

손주비,황호성,Margaret J. Geller,Antonaldo Diaferio,Kenneth J. Rines,이명균,이광호 한국천문학회 2015 Journal of The Korean Astronomical Society Vol.48 No.6

Dynamical analysis of compact groups provides important tests of models of compact group formation and evolution. By compiling 2066 redshifts from FLWO/FAST, from the literature, and from SDSS DR12 in the fields of compact groups in McConnachie et al. (2009), we construct the largest sample of compact groups with complete spectroscopic redshifts in the redshift range 0.01 < z < 0.22. This large redshift sample shows that the interloper fraction in the McConnachie et al. (2009) compact group candidates is 42%. A secure sample of 332 compact groups includes 192 groups with four or more member galaxies and 140 groups with three members. The fraction of early-type galaxies in these compact groups is 62%, higher than for the original Hickson compact groups. The velocity dispersions of early- and late-type galaxies in compact groups change little with groupcentric radius; the radii sampled are less than 100 h−1 kpc, smaller than the radii typically sampled by members of massive clusters of galaxies. The physical properties of our sample compact groups include size, number density, velocity dispersion, and local environment; these properties slightly differ from those derived for the original Hickson compact groups and for the DPOSS II compact groups. Differences result from subtle differences in the way the group candidates were originally selected. The abundance of the compact groups changes little with redshift over the range covered by this sample. The approximate constancy of the abundance for this sample is a potential constraint on the evolution of compact groups on a few Gigayear timescale.

근대 계몽기 지식인 단체 네트워크 분석 -학회보 및 협회보(1906~1910)를 중심으로

전성규,허예슬,이여진,최장락 상허학회 2022 상허학보 Vol.65 No.-

The purpose of this study was to analyze the network of intellectual groups in the academic journals published in the Modern Enlightenment(1906~1910). First, the total number of members of each of the 11 groups, which had been estimated so far, was accurately identified based on the member list of each academic journal. Based on this database, network analysis was attempted using the network visualization program Gephi. Through this, it was possible to check the topographical maps of all 11 groups. Among the 11 groups, the Daehan-Hyeobhoe is the most central node and the hinge that mediates heterogeneous groups. This position itself represents the moderateness and expandability of the Korean Association to become a representative institution of the people. It is necessary to pay attention to the position of the Daehan-Hyeobhoe as a hub that mediates several hubs between multi-centric hubs. In addition, the cluster analysis of 11 groups was conducted through modularity measurement. As a result, the computer classified groups of international students in Japan into one small group. Because the overlap of members of these groups was higher than that of other societies, it was judged that they had a single sequence. However, when the analysis was carried out in detail, it was confirmed that many of the overlapping members of the international student groups in Japan belonged to the members of the domestic branch. In the past, Daehan-heung-hakhoe was mainly meant as an integrated organization of foreign students in Japan, including Daehan-hakhoe and the Taegeuk-hakhoe. However, it is judged that branch members account for a significant portion of the ratio of duplicate members, and relatively few members of the main body in Japan have flowed into the Daehan-heung-hakhoe. Through network analysis, it is confirmed that a significant number of new people migrated at the time of the establishment of the Daehan-heung-hakhoe. As a result of examining information on some of the people who joined only the Daehan-heung-hakhoe, some of them included groups that were actively involved in the social and cultural movement of the 1920s. There is very little information about the future activities of those who actively participated in the Modern Enlightenment Society movement. If the information on people who were active in various aspects of literary fields and cultural and social movements is added, the limitations of research on modern Enlightenment journal materials will also be overcome. Finally, information on some of the people who were listed in various groups and actively participated in the movement through the Out-Degree figure was investigated. Among those who were active in 3-5 groups, many were from Ham-gyeong-do (province) and Pyeong-an-do(province). As a result of regional statistics of people with high out-degree, Yeongheung and Yeongyu regions in Pyeong-an-do were the most prominent. In particular, this area has been a place where enthusiasm for civilization and modernization has been high, and economic movement was promoted due to abundant resources such as mines. These groups started their movement based on the region and some classes at first, but they are gradually expanding the base of participation classes and mobility. They put their efforts into the expansion of branches, and through the production of media such as newspapers and magazines, they formed the basis of public opinion. At that time, the group movement was considered a movement for the country and the people. With various directions and purposes, various groups intended to reach all parts of the Korean Peninsula. 본 연구는 근대 계몽기(1906~1910)에 발간된 학회보 및 협회보를 대상으로 지식인 단체 네트워크 분석을 수행하는 것에 목적을 두었다. 우선 각 학보의 회원명부란을 중심으로 그간 추정에 머물러 왔던 11개 각 단체의 전체 회원수를 정확도 높게 파악하였고 이 데이터베이스를 기반으로 하여 네트워크 시각화 프로그램 Gephi를 사용해 네트워크 분석을 시도하였다. 이를 통해 우선 11개 전체 학회 지형도를 확인할 수 있었다. 11개 학회 중 대한협회는 가장 중심성이 높은 노드이자 이질적인 그룹을 매개하는 연결점으로 역할을 하고 있다. 이러한 위치는 대한협회가 인민의 대표기관이 되고자 표방한 중도성, 확장성을 그 자체로 대변하고 있다. 다 중심적 허브들 사이에 여러 허브를 매개하는 허브로서 대한협회라는 위치에 주목할 필요가 있다. 또한 모듈성(modularity) 측정을 통해 11개 단체의 소집단 분석을 진행하였다. 그 결과 컴퓨터는 대한학회, 태극학회, 대한흥학회 등 재일유학생 단체를 하나의 소집단으로 분류하였다. 이들 단체의 회원의 겹침이 다른 학회들보다 많았기 때문에 하나의 계열성을 가진 것으로 판단한 것이다. 하지만 이에 대한 분석을 구체적으로 진행하였을 때 재일유학생 단체끼리 겹치는 회원 중 상당수가 국내 지회 회원 소속으로 확인되었다. 그간 대한흥학회는 대한학회와 태극학회를 비롯한 재일유학생의 통합 단체로 주로 의미화되었다. 하지만 지회 회원이 중복회원의 비율 중 상당수를 차지하고 상대적으로 일본에 있는 본회 회원들 중에는 대한흥학회로의 유입이 적었다고 판단된다. 재일유학생단체 네트워크 분석을 통해 그동안 일본 유학생의 흡수와 통합으로 설명된 커뮤니티의 성격이 재의미화될 필요가 있다. 또한 근대 계몽기 학회 운동에 활발히 참여한 사람들의 이후 행적에 대해서는 정보가 매우 소략한 실정이다. 실업이나 교육 외에도 문학운동, 문화와 사회 운동의 다양한 측면에서 활동한 인물들에 정보가 추가될 경우 근대 계몽기 학보 자료의 연구의 제한성 또한 재고될 것으로 보인다. 마지막으로 Out-Degree 수치를 통해 여러 단체에 이름을 올리며 학회 운동에 높은 관심을 가진 인물들 중 일부에 대한 정보를 조사하였다. 3~5개 단체에서 활동한 사람들 중에는 함경도와 평안도 지역 출신이 많이 포함되어 있었다. Out-Degree가 높은 인물들의 출신지역 통계를 내본 결과 평안도 영흥, 영유 지역이 가장 두드러졌다. 이 지역은 특히 예전부터 문명개화와 근대교육에 대한 열의가 높았던 곳이었을 뿐만 아니라 광산 등 자원이 풍부해 실업이 진흥되던 곳이었다. 그러한 이유로 대한자강회, 대한협회, 서우학회, 서북학회 등 여러 학회들이 지회 설립에 공을 들였던 곳이기도 하다. 실업가들이 다양한 학회 운동에 참여하고 있는 상황을 확인할 수 있다. 근대계몽기 학회 및 협회는 처음에는 지역을 기반으로, 일부의 계층을 중심으로, 그 움직임을 시작하였지만 점차 참여계층과 활동의 기반을 넓혀나가는 운동성을 띠고 있다. 많은 단체들이 지회와 지교의 확장에 힘을 쏟았고 신문이나 잡지와 같은 매체의 생산을 통해 담론적 실천으로서 여론의 기반을 만들어 나갔다. 이 당시 단체운동은 국가와 국민을 위한 운동으로 사념되었다. 다양한 방향성과 목적성을 가지고 여러 단체들은 자신이 개척하는 언로가 한반도 곳곳에 닿기를 기도하였다. 단체와 회원을 중심으로 ...

기업집단의 총수는 어떤 회사를 직접 경영하는가?

박경진,오원정 한국기업경영학회 2009 기업경영연구 Vol.16 No.3

In Korea, the business groups, as it is called Chaebol, are controlled and owned by families. Although own family members took charge only 3~6% of the whole board member, the higher rank, the higher the proportion of their members. In that, only few of families took charge of higher rank of board member, so they can manage and control their whole companies. After IMF, Chaebols had to carry out major restructuring and the heads of them adopted “the agreement of restructuring of the five groups”. But, chaebol families haven't changed their ownership, instead, they have decided to make professional CEOs to manage their companies. So, they have to choose that companies are manage directly by themselves. It can be issues who owns companies as well as who manages cause the executives can decide the whole activities directly. Also, the heads of groups are representative of groups and they are the most powerful to control whole groups so the issue that which companies are managed directly by them can be material. Most of prior studies regarded the ownership-management structure as a exogenous factor. They researched how the separation of ownership and control affected effectiveness or firm value. But We think own families have the selection power which companies are managed or not. This paper examines which companies are directly managed by the heads of the business groups. As a result, the head of business groups have taken charge of the CEO of representative companies that have large assets or that can be regarded as parent companies that are the oldest among groups or that are listed to stock market, We find that the head-CEO dummy is not sensitive to the firm profitability, so that indicates the head of groups are less likely to consider companies’ profitability. Next we examine the relation between the head-CEO dummy and the disparity between cash-flow rights and voting rights that measures tunnelling, In business groups, the less disparity, the higher ownership structure, so the head of groups tend to manage companies that have less parity. These results show the head of business groups are more inclined to manage directly companies that are widely known and have less disparity in order to control whole groups because these companies have the representativeness, so they have a great influence to whole companies within groups. Next we can research which managing companies own families select when groups establish holding companies or spin off, then we can find that own families want to keep certain companies as managing companies because of governance. 본 연구는 대규모 기업집단의 지배가족 중 대표자인 그룹 총수가 그룹 내의 어떤 회사의 대표이사직을 맡는 지에 대해 살펴보았다. 연구 결과, 그룹 내에서 자산규모가 크거나 기업년수, 즉 설립한지 오래된 회사 그리고 증권시장에 상장되어 있는 회사의 대표이사직을 맡고 있음을 발견하였다. 이 결과는 총수의 경우 그룹 내에서 가장 대표성이 높은 회사들을 직접 경영하려는 경향 크다고 해석할 수 있다. 기업의 수익성은 그룹 총수의 경영권 선택에 크게 영향을 미치지 않는 것으로 나타났다. 부의 이전과 관련하여 살펴 본 현금흐름권과 의결권 차이를 나타내는 괴리도는 유의성이 떨어지고 모형마다 약간의 차이를 보이기는 하나 총수경영과는 음의 관계를 보였다. 본 연구의 결과는 대규모 기업집단의 효율적인 수익성이 높은 회사보다는 그룹 내의 대표성을 가지고 있는 회사 또는 소유구조에서 상위에 있는 기업의 대표이사직을 맡음으로써 그룹 전체를 지배하고자 함을 의미한다.

ON m, n-BALANCED PROJECTIVE AND m, n-TOTALLY PROJECTIVE PRIMARY ABELIAN GROUPS

Keef, Patrick W.,Danchev, Peter V. Korean Mathematical Society 2013 대한수학회지 Vol.50 No.2

If $m$ and $n$ are non-negative integers, then three new classes of abelian $p$-groups are defined and studied: the $m$, $n$-simply presented groups, the $m$, $n$-balanced projective groups and the $m$, $n$-totally projective groups. These notions combine and generalize both the theories of simply presented groups and $p^{w+n}$-projective groups. If $m$, $n=0$, these all agree with the class of totally projective groups, but when $m+n{\geq}1$, they also include the $p^{w+m+n}$-projective groups. These classes are related to the (strongly) n-simply presented and (strongly) $n$-balanced projective groups considered in [15] and the n-summable groups considered in [2]. The groups in these classes whose lengths are less than ${\omega}^2$ are characterized, and if in addition we have $n=0$, they are determined by isometries of their $p^m$-socles.

On m,n-balanced projective and m,n-totally projective primary abelian groups

Patrick W. Keef,Peter V. Danchev 대한수학회 2013 대한수학회지 Vol.50 No.2

If m and n are non-negative integers, then three new classesof abelian p-groups are defined and studied: the m, n-simply presentedgroups, the m, n-balanced projective groups and the m, n-totally projec-tive groups. These notions combine and generalize both the theories ofsimply presented groups and pw+n-projective groups. If m, n = 0, theseall agree with the class of totally projective groups, but when m+n≥1,they also include the pw+m+n-projective groups. These classes are relatedto the (strongly) n-simply presented and (strongly) n-balanced projectivegroups considered in [15] and the n-summable groups considered in [2]. The groups in these classes whose lengths are less than w2 are characterized, and if in addition we have n = 0, they are determined by isometriesof their pm-socles.

대규모기업집단 특성에 따른 조세부담에 관한 연구 -총수 지분율과 상장 여부를 중심으로-

정남철,이영한 한국세무학회 2015 세무학 연구 Vol.32 No.3

This study analyzed the difference of tax burden between large business groups according to ‘The monopoly Regulation and Fair Trade Act’ and general groups using financial data of companies required for statutory audit between 2009 and 2013. Also, this study analyzed the difference of tax burden in large business groups by characteristics. Especially, based on preceding research, we focused on the existence of the head of the company, whether public groups or not, and listed or not. As a result, there were no significant differences of tax burden between companies of large business groups and general groups. Also, appointed large business groups had no effect on their tax burden. This means that the designation of large business groups is just an administrative and in artificial manner. In large business groups, tax burden of business groups with the head of the company is higher than that of business groups without the head of the company, but leader share had negative influence on the tax burden of companies. In other words, the companies with the head of the company seemed to bear tax as political expense and be conscious of external information users like investors. But, as their the head of the company shares grow larger, they seemed to seek profit for themselves internally through a tax minimization strategy. Also, the difference of tax burden between public groups and civil groups was not found, and whether public groups or not, it did not significantly influence on the tax burden of companies in large business groups. On the other hand, whether listed or not did not have a significant positive effect on the tax burden of companies in large business groups. This means that groups with the head of the company pursued a complex tax strategy where they selected listed companies for the purpose of providing positive external information regarding high tax burden and chose non-listed companies easy to handle for reducing the tax burden internally. This study figured out the different tax burden by different characteristics of large business groups, in order to find out the tax planning of each group. Hereby, we think this study can guide significant implication to regulation authorities such as the National Tax Service and Fair Trade Commission for effective achievement of policy. In addition, this study is meaningful to disclosing the status that groups with the head of the company pursue a complex tax strategy where they provide positive information effect through high tax burden of listed companies and select non listed companies easy to handle for reducing the tax burden internally. 본 연구는 2009년부터 2013년의 외부감사 대상 기업 표본에 근거하여 독점규제 및 공정거래에 관한 법률상 대규모기업집단 지정 계열회사의 조세부담이 비지정 일반기업의 조세부담과 상이한지 검토하였다. 또한, 대규모기업집단 지정 계열회사를 그 특성별로 구분하여 각각의 특성에 따른 조세부담의 상이성이 존재하는지 검토하였다. 특히, 선행연구를 기반으로 대규모기업집단의 각종 특성 중총수의 존재 여부, 상장 여부에 따라 조세부담이 상이한지 분석하였다. 분석 결과, 대규모기업집단과비지정 일반집단 소속회사의 조세부담은 유의한 차이가 없었으며, 대규모기업집단 소속 여부는 소속회사의 조세부담에 유의한 영향을 미치지 않았다. 이는 대규모기업집단 지정이 단순한 공정거래위원회의 정책목적 달성을 위한 인위적, 행정적 수단에 불과하여 조세부담과는 직접적 관련이 없음을 의미한다. 대규모기업집단내에서, 총수 있는 대규모기업집단 계열회사의 조세부담은 총수 없는 대규모기업집단 계열회사의 조세부담보다 유의하게 높았으나, 각 집단의 총수 지분율은 소속 계열회사의 조세부담과 유의한 음(-)의 관계를 보였다. 즉, 총수 있는 집단의 경우 정부, 외부 투자자 등 정보이용자에대한 외적인 정보 효과를 의식하여 조세를 정치적 비용 등의 명목으로 부담하고 있으나, 내적으로는총수 지분율이 높은 집단일수록 총수의 사적 이익 추구를 위한 조세부담 감소 전략을 추진하는 것으로 보인다. 대규모기업집단내 상장 여부는 그 소속회사의 조세부담과 유의한 양의 관계를 나타냈다. 이는 총수 있는 집단이 조세부담 증가를 통한 외부 정보의 제공 수단으로 상장회사를 선택하고, 내적으로는 외부 간섭이 적고 통제가 용이한 비상장회사를 이용하여 조세부담 감소를 추구하는 복합적인세무전략을 추진하는 것으로 해석된다. 본 연구는 대규모기업집단의 상이한 특성에 따른 그 소속 계열회사의 상이한 조세부담을 구분 파악하여, 각 대규모기업집단이 어떠한 조세전략을 추구하는지 검토하였다. 이를 통하여 대규모기업집단의 특성과 행태를 이해하고, 국세청이나 공정거래위원회 등 규제당국에 실효성 있는 정책 목적 달성을 위한 중요한 시사점을 제시할 수 있을 것으로 생각된다. 더불어, 총수 있는 집단이 상장회사의조세부담을 통한 외부 정보 효과 제공 동기와는 별개로 내적으로는 통제가 용이한 비상장회사를 통한 조세부담 감소를 추구하는 복합적인 세무전략을 수행함을 밝힌데 그 의의가 있다.

中国弱势群体权益的法律保护

方 芳 한국외국어대학교 법학연구소 2008 외법논집 Vol.30 No.-

In the period of the social transformation in modern China, the existence of the social vulnerable group is unavoidable. It is the duty of the Chinese government to offer the legal protection to the social vulnerable groups. The definition of the social vulnerable groups is different according to the different subject. While every scholar agrees that the scope of social vulnerable groups is comprehensive including any person who is in the disadvantaged conditions in the social life. The social vulnerable groups are divided into two kinds. One is natural vulnerable group, such as minors, seniors and the disabled; the other is social vulnerable group by the social reason. The social vulnerable groups need to be protected in the analysis of the legal theory, including the humanism, the equality of human rights, the nature of law justice and the choice of legal economy. The social vulnerable groups shall be protected by law not only in the formal equality, but also the substantive equality. Moreover the substantive equality emphasizes on the protection of the social vulnerable groups. Now there are many laws in China to protect the social Vulnerable groups. First, the Constitution. Arts. 45, 46, 48 & 49 stipulate the protection for the disabled, seniors, women and children. Second, the general law. Arts. 1, 18 & 19 of the Criminal Law provide the special stipulations for the crimes of the minors, the mental patients, and the deaf-mute or blind persons. They may be given a lighter or mitigated punishment or be exempt for punishment. And there are some provisios to protect the social vulnerable groups in the General Principles of Civil Law and the Labor Law, etc. Third, the family law. Arts. 11, 19, 27 & 29 of the Marriage Law and Arts. 6, 7 & 28 of the Inheritance Law give the protections for the women and children. Fourth, the procedural law. Arts. 94, 98 of the Criminal Procedural Law and the Civil Procedural Law stipulate the protections for the groups. Fifth, the special lawsuch as the Disabled Protection Law, the Minors Protection Law, the Women Rights and Interests Protection Law and the Seniors Rights and Interests Protection Law. Sixth, the Regulations of Legal Aid. Even though there are many laws to protect the social vulnerable groups, the defects of the protections for the groups still exist. China need to take some measures to perfect the laws as the following: to establish a legal protection system in which the Constitution stipulates the fundamental principle to protect the social vulnerable groups, the General Principles of Social law will be the general law for the groups, each special law will be carried out for the different social vulnerable group and the local regulations will be changed to the local laws: the substantive law and procedural law will protect the social vulnerable groups together: the judicial aid will be strengthened; the social safeguard law will be perfected. There are many international conventions to protect the social vulnerable groups. In the process of protecting the social vulnerable groups, China will follow the international developing tendency towards the comparative inclining protection. That is an outcome of the substantive justice and equality. 在人类社会的发展过程中,与自然界一样,强者与弱者并存。中国改革开放后,中国的经济结构、行政体制都发生重大变化。经济体制从计划经济向社会主义市场经济转变;经济制度从单一的公有制向以公有制为主体、多种所有制共同发展转变;分配制度从单一的按劳分配向以按劳分配为主体、多种分配方式并存转变。由于社会收入分配制度和社会保障制度的不健全,社会贫富差距扩大,在社会变革之中,形成了一个规模庞大、结构复杂、分布广泛的群体——弱势群体。在一定程度上,弱势群体是现代文明演进过程中制度性因素的牺牲者。中国弱势群体的规模已经达到1.4亿—1.8亿人左右,占全国总人口的11%—14%。2002年3月5日,朱镕基总理在九届人大五次会议上所做的政府工作报告中要求“对弱势群体给予特殊的就业援助”,这是中国政府文本中第一次正式使用“弱势群体”的概念。弱势群体的存在引起了社会学、法学、经济学等领域的共同关注。因为“人之所以贵为人,就在于人有被尊重,被关怀的需要,社会弱者也不例外,甚至因其社会地位的卑微更渴望得到人格尊严上的尊重”,所以不能以牺牲弱势群体的利益来谋求社会的发展。