광고선전비가 재무보고의 불투명성에 미치는 영향

최윤이(Choi, Yun-Yee) 한국경영교육학회 2020 경영교육연구 Vol.35 No.5

[연구목적] 본 연구는 광고선전비와 재무보고의 불투명성의 관련성을 살펴본다. 기업이 광고선전을 늘릴수록 고객은 기업이 저지르는 실수와 부정에 대한 처벌가능성을 높인다. 이는 광고선전이 고객을 통한 기업의 외부지배구조로써 작용하여 경영자의 부정과 불투명한 정보 산출을 감시하는 기능을 수행할 수 있을 것으로 보았다. 따라서 이와 같은 작용이 재무보고의 불투명성을 개선하는지 검증한다. [연구방법] 2011년부터 2018년까지 유가증권시장과 코스닥시장의 8,429개의 기업-연도를 대상으로 분석을 실시하였다. 광고선전비는 개별기업의 광고선전비의 자연로그를 취하여 측정하고 재무보고의 불투명성은 Hutton et al.(2009)과 전규안과 박종일(2017)에서 제시한 3년간의 재량적 발생액의 절대값의 합과 표준편차로 측정하였다. [연구결과] 첫째, 광고선전비가 증가할수록 재무보고의 불투명성이 낮아지는 것으로 확인되었다. 이는 광고선전비의 지출로 인해 증가하는 잠재적 고객과 기업의 인지도는 경영자로 하여금 불투명한 재무보고를 위한 개입을 억제한다고 해석할 수 있다. 둘째, 광고선전비와 재무보고의 불투명성의 음(-)의 관계는 외국인투자자 지분율이 높은 경우, 감사인의 규모가 큰 경우 더 뚜렷한 결과를 보였다. [연구의 시사점] 투자자 측면에서 재무보고의 불투명성을 완화할 수 있는 지표로써 기업의 광고선전비가 갖는 유용성에 대해 살펴본 최초의 연구라는 점에서 시사점이 있으며, 꾸준히 지속되는 재무보고의 불투명성에 관한 연구를 확장하였다는 데 의의가 있다. [Purpose] This study examined the relationship between advertising and financial reporting quality(FRQ). The more companies spend on advertising, the more likely they are to punish customers for mistakes and irregularities they make. It was considered that advertising could serve as an external governance structure of an enterprise, through customers, and could perform the function of monitoring the production of illegal and opaque information by management. Therefore, it is verified that this action improves the opacity of financial reporting. [Methodology] The analysis was conducted on 8,429 firm-year in the KOSPI and KOSDAQ markets from 2011 to 2018. Advertising costs were measured by taking a natural log of the advertising costs, and the FRQ was measured by the sum of the absolute values and the standard deviation of the three-year discretionary accruals presented in Hutton et al. (2009) and Jeon and Park (2017). [Findings] First, we found negative relationship between advertising cost and FRQ. It can be interpreted that the increased awareness of potential customers and businesses due to the expenditure of advertising inhibits opaque financial reporting. Second, the negative relationship between advertising costs and the opacity of financial reporting showed more pronounced in higher foreign investors and big4 auditor. [Implications] This is the first study to examined the usefulness of advertising expenses as an indicator of the opacity of financial reporting in terms of investors.

이영도 문학에 형상화된 ‘목숨(생명)’의 기원과 의미

김수이(Kim, Su-yee) 한국시학회 2016 한국시학연구 Vol.- No.46

이 논문은 이영도의 시조가 한국 현대시조에 부여한 근대적 특성에 입각해, 이영도 시조의 특징을 ‘한’과 ‘그리움’의 미학으로 설명하는 기존의 연구들과 다른 관점을 확보하는 데 초점을 맞추었다. 이영도 문학에 대해 보다 정밀한 분석이 필요하다는 판단 아래 이영도 시조와 산문에 매우 높은 빈도로 등장하는 ‘목숨(생명)’에 주목해 그 독특한 용법을 분석하는 데 주력하였다. 이영도의 문학에서 ‘목숨(생명)’은 핵심적인 위상을 차지할 뿐 아니라, 보편적인 의미를 내포하면서도 독자적인 의미와 용법으로 활용되고 있어 주목을 요한다. 본고는 이영도의 시조와 산문, 이영도와 ‘연인들만의 언어 공동체’를 형성한 청마 유치환이 이영도를 단독 독자로 하여 보낸 편지 등 텍스트를 중심으로 이영도 문학에 나타난 ‘목숨(생명)’의 기원과 의미를 분석하였다. 이 과정에서 이영도의 ‘목숨(생명)’에 대한 인식에 결정적인 영향을 끼친 생애사적 사건을 참고하였으며, 크게 네 가지 측면에서 ‘목숨(생명)’의 기원과 의미를 규명하였다. 요약하면, ‘목숨(생명)’은 이영도가 존재론적 차원에서 인간과 삶의 제반 문제를 사유한 근거였으며, 살아 있는 모든 존재를 평등하게 호명하는 공통의 본질적인 명칭이었다. 이영도의 삶과 문학은 ‘목숨(생명)’의 존재론적 차원에 입각해 삶과 죽음, 자아와 타자, 개인과 사회․역사, 사랑과 도덕, 생활(생계)과 문학, 유교와 불교와 기독교, 전통과 현대 등의 다양한 갈등과 차이를 통합해나가는 과정이었다. 이영도에게 ‘목숨(생명)’은 삶과 죽음을 관통하면서 유한한 존재의 한계를 넘어서고, 가치 있는 생명 행위를 가능하게 하는 구체적이고도 초월적인 동력이자 인간 존재의 영속적인 기반을 의미했다. This paper regards the modern literary characteristics given by the sijo (traditional three-verse Korean poem) to modern sijo as a starting point for discussion. To suggest a different perspective compared to existing discussions, the author concentrated on life that is very frequently appeared in the sijos and proses by Lee, Young-do. Life in his works occupies a dominant status and is used in a unique meaning and usage that can only be seen in the works of Lee. This paper revealed the origin and meaning of life in terms of four aspects by analyzing the usage of life that is added with a unique context by Lee in the universal one. Life was a sign that the literary works by Lee, Young-do tried to contemplate various matters of human and life in an ontological dimension, and was an absolute criterion and power handling that matters. Life and literature of Lee was a process of combining various conflicts and differences such as life and death; self and others; individual and society; love and morality; life (living) and literature; Confucianism, Buddhism, and Christianity; and tradition and modern, based on ontological dimensions of life.

RBL-2H3에서 IgE-dependent Histamine-releasing Factor에 의한 활성산소종 생성에 관한 연구

주이신,이경림 이화여자대학교 약학연구소 2005 藥學硏究論文集 Vol.- No.15

Histamine-releasing factors (HRFs) are soluble mediators that can release histamine and other mediators from basophils and mast cells and their activity can vary, depending on the type of IgE. The activity of HRFs is affected by the presence of IgE, although HRF is thought to bind to a specific receptor other than IgE. Until now, HRF signaling pathway including its receptor its receptor remains unclear in spite of numerous studies. Since there had been many reports about reactive exygen species (ROS) as a signaling molecule rather than as a by-product of metabolism, we investigated the possibility of ROS as an intracellular messenger involved in HRF-mediated histamine degranulation. In RBL-2H3 cells, ROS was generated by HRF using H₂O₂-sensitive fluorescence of fluorescent 2', 7'-dichlorofluorescein H₂DCFDA). There effects were blocked by anti-oxidant N-acetylcysteine (NAC). These results suggest that ROS generation could play a role as an intracellular messenger in histamine release by HRF.

淸心地黃湯이 虛血性 心臟障碍와 高血壓 및 脂質代謝에 미치는 影響에 對한 實驗的硏究

張二洙,李京燮 慶熙大學校 1985 論文集 Vol.14 No.-

In the rate of endotoxin-induced ischemic hearts, Chungsimjihwang-tang result in the decrease sion and artherosclerosis, studies were performed to detect the drug effects on the rate of endotoxin-induced ischemic heart disease and spontaneously hypertensive rate, and rabbits of cholesterol-induced hyperlipemia. The following result were obtained. 1) In the rate of endotoxin-induced ischemic hearts, Chungsimjihwang result in the decrease of serum fibrinogen levels and blood platelet count, the extension of prothrombin time and the increase of serum F.D.P. level. 2) Chungsimjihwang got the blood pressure to show a fail in the spontaneously hypertensive rats. 3) Chungsimjihwang prevented the increase of cholesterol, triglyceride, phospholipid and free fatty acid levels in serum of the rate of cholesterol-induced typerlipemia rats. 4) the dried extract of Chungsimjihwang showed better result on every than the mixture of simple dried extract of the composed drugs of the prescription. With the generalization of the above-mentioned experimental results, it is thought that Chungsimjihwang will be for sure efficacious for the treatment of the ischemic heart disease, hypertension and artherosclerosis.

반응성 애착장애 아동의 애착유형

신의진,이순행,이경숙,전여숙,노경선,민성길 大韓神經精神醫學會 1996 신경정신의학 Vol.35 No.6

This study aims at examining examine the quality of attachment in children with Reactive Attachment Disorder(RAD). The subjects of this study were 26 chidren with RAD and 22 normal children as control group. The diagnosis of RAD was made according to DSM-Ⅳ and ICD-10 criteria of reactive attachment disorder. Attachment of each children was classified by using the Strange Situation Procedure(SSP). The data was statistically processed through Fisher's exact test and t-test. The results were as follows : Among the RAD children, 61.5% were classified as disorganized(D) type, 26.9% as anxious-avoidant(A) type, 11.6% as anxious-avoidant(C) type. Among the normal children, 63.5% were classified as secure attachment(B) type, 18.3% as anxious-avoidant(A) type, 13.6% as anxious-avoidant(C) type, 4.5% as disorganized(D) type. And RAD children had sifnigicantly higher proportion of disorganized(D) type and lower proportion of secure(B) type than that normal children. The above results suggest that RAD children has serious problems in their attachment relationship and there must be some consideration on serious attachment problems to make diagnosis and intervention of RAD children.

세계종교학계에 대한 동양종교학 연구의 역할과 기대

윤이흠 서울대학교 종교문제연구소 1996 종교와 문화 Vol.0 No.2

반응성애착장애아의 어머니-아동 관계

신의진,이경숙,박숙경 대한소아청소년정신의학회 1997 소아청소년정신의학 Vol.8 No.1

본 연구는 반응성 애착 장애 아동(Reactive Attachment Disorder, 이하 'RAD')의 혼란된 부모-아동 관계를 애착이론의 입장에서 체계적으로 살펴보고자 하였다. 이를 위해 1994년 8월에서 1995년 8월 사이 소아정신과에 내원한 RAD 아동과 어머니 20쌍과 비교집단으로 정상 아동과 어머니 20쌍을 대상으로, 아동에 대한 내적 실행 모델 면접(Working Model of Child Interview, 1986)과 낯선 상황 절차(Strange Situation Procedure, 1978), 부모-아동 상호작용 척도(Dyadic Parent-child Interaction Coding Scales, 1983)을 실시하여 어머니의 아동에 대한 내적 표상과 어머니의 내적 표상 유형과 아동의 애착 유형과의 관계, 내적 표상 유형에 따른 어머니-아동 상호작용 양상을 살펴보았다. 1) 대상 어머니들을 3가지 내적 표상 유형으로 분류해 본 결과, 비교 집단 어머니는 모두 균형된 표상으로 분류되었고 RAD 집단 어머니는 비개입된 표상(55%), 왜곡된 표상(45%)으로 분류되었다. 2) 어머니의 아동에 대한 내적 표상 유형은 아동의 애착 유형과 체계적으로 연관되었다. 균형된 표상의 어머니의 아동은 모두 안정 애착이었고 비개입된 표상 어머니의 82%는 그 아동이 불안/회피 애착으로 분류되었고 왜곡된 표상 어머니는 56%가 그 아동이 비조직/비일관 애착, 33%는 불안/저항 애착으로 분류되었다. 3) 어머니-아동 상호작용에서, 비개입된 표상의 어머니는 아동 중심 놀이에서 균형된 표상의 어머니에 비해 묘사적 진술, 반영적 진술, 묘사/반영적 질문을 적게 사용하였고 왜곡된 표상의 어머니는 균형된 표상의 어머니에 비해 직접 명령과 간접 명령을 많이 사용하였다. 장난감 정리하기 과제에서 비개입된 표상과 왜곡된 표상의 어머니는 균형된 표상의 어머니보다 직접명령, 간접명령을 더 많이 사용하였다. 위의 결과를 통해서 볼 때, 어머니의 아동에 대한 내적 실행 모델은 아동과의 애착 관계와 어머니-아동 상호작용에 중요한 요인으로서 혼란된 어머니-아동 관계를 이해하는데 효율적인 접근을 제공하며 아동에 대한 치료적 개입에 유용한 정보를 제공해 줄 것으로 생각된다. The objective of this study is to understand disordered parent-child relationships of Reactive Attachment Disorder(RAD) systematically through the mother's internal working model of child. In this study, RAD mothers' internal representations of the child were compared with mothers' of control group and association between mothers' representation classifications and children's attachment classifications was examined. Also individual differences in mother-child interaction by mothers' representation classifications was observed. The subjects of this study were 40 2-5 year-old children and their mothers, 20 attachment disordered dyads and 20 normal dyads of control group. Mothers were interviewed using the Working Model of the Child(Zeanah, Benoit & Barton 1986) to classify internal representations of child. Children's attachment patterns were assessed by the Strange Situation Procedure. for observation of mother-child interaction, Each dyad was seen in DPICS devised by Eyberg and Robinson(1983). The results of the study were as follows : 1) Among RAD group, 55% of mothers were classified as disengaged and 45% classified as distorted, while all mothers of control group were classified as balanced. In rating scales, there were significant differences in all 3 representation classifications in Intensity of involvement and Coherence. In Intensity of involvement disengaged representations had the lowest score and distorted representations had the lowest score in Coherence. 2) Mothers' representation classifications were related to children's attachment classifications. All mothers of control group whose children were classified as secure were classified as balanced. Among RAD's mothers, by contrast, 82% of mothers classified as disengaged had children classified as anxious-avoidant, 56% of mothers classified as distorted had children classified as disorganized/disoriented and 33% of mothers classified as distorted had children classified as anxious-resistant. 3) There were individual differences in mother-child interactions by mothers' representation classifications. In the child-centered play, mothers classified as disengaged used discriptive statement, reflective statement and discriptive-reflective question less than balanced mothers. Mothers classified as distorted used direct command and indirect command more than balanced mothers. In the clean-up task, mothers classified as disengaged and distorted used direct command and indirect command more than balanced mothers. The results of this study suggest that parents' working model of the child is an important factor to understand parent-child attachment relationships and their interactions. The understanding of parents' working model of the child is thought to enrich our understanding of disordered parent-child relationships and to provide useful informations for specific and successful treatments.

프로이덴탈 이론에 기반한 중학교 확률 단원의 교수-학습 방법

김예현,김동화 부산대학교 사범대학 과학교육연구소 2008 科學敎育硏究報 Vol.35 No.-

For the purpose of developing a noble teaching and learning method of the probability units for middle-school students, we analyzed mathematics textbooks and inquired into their practical difficulties in learning the units. Based on our experiences in fields and the results from analyzing the answers of the questions, we adopted Freudenthal's mathematics education theory for our development. The teaching and learning materials was developed to meet the following conditions: 1. Guidance by teacher in the teaching and learning activities is mainly focused to lead students into horizontal and vertical mathematizing and into reflective thoughts. 2. Contexts which are imaginable and come across easily around their lives, and various problems which are interesting and closely related with the real situations, are provided sufficiently. 3. Dialogues among students, students' activities, and interactions between teacher and students in classes are strongly encouraged.

熱處理한 葡萄狀球菌의 繁殖에 미치는 食鹽의 影響

金渭祥,朴佑淳 中央醫學社 1965 中央醫學 Vol.8 No.2

Heat-shocked staphylococci at 60℃ were inoculated on media containing varying concentrations of sodium chloride, and the effect of sodium chloride on the growth of these organisms was studied with the following results. 1. Heat-shocked staphylococci for 16 to 24 minutes formed small numbers of colonies on nutrient agar, but those shocked for 26 minutes formed no or only negligible numbers of colonies. 2. The colony formation on brain heart infusion agar was almost the same as that on nutrient agar. 3. The time of heat shock for acriflavine-resistant staphylococci was prolonged than that of sensitive strains in the colony formation, but lysozyme-resistant strains showed almost the same attitude with the sensitive strains. 4. The time of heat shock to form colony on media was shortened as the concentration of sodium chloride increase.

中國新文學運動의 發端과 進展

徐義永 全南大學校 人文科學硏究所 1980 용봉인문논총 Vol.10 No.-