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소유주지배 및 계열광고회사 보유가 광고비지출의 수익성에 미치는 영향
김효진 ( Kim Hyo-jin ) 한국세무회계학회 2021 세무회계연구 Vol.- No.70
[연구목적] 광고비 회계처리는 계열광고회사를 통한 비정상적 활용 등 상대적으로 경영자의 재량적 의지에 의해 의사결정이 가능한 항목이므로, 과연 광고비지출의 동기를 설명할 수 있는 소유지배구조가 기업의 수익성에 기여하는지에 대한 검증이 필요하다. 본 연구는 소유주지배와 계열광고회사 보유가 광고비지출의 수익성에 유의미한 영향을 미치는지 살펴보고자 한다. [연구방법] 광고비지출 및 수익성에 영향을 미치는 중요한 요인들을 탐색하기 위하여 유가증권 상장기업을 대상으로 하고, 외환위기 이후인 2000년부터 2019년까지를 분석기간으로 한다. [연구결과] 실증분석결과에 의하면 첫째, 소유주지배는 경영자지배에 비해 광고비지출을 줄이는 것으로 나타났다. 또한 계열광고회사를 보유한 그룹의 소속기업에서 그렇지 않은 기업에 비해 광고비지출은 오히려 감소하는 것으로 나타났다. 이를 통해 계열광고회사에 대한 지배주주의 지분율은 광고비지출에 영향을 미치지만(김효진과 이기훈, 2015) 계열광고회사 보유 자체가 광고비지출을 늘리게 하는 요소는 아니라는 것을 알 수 있다. 둘째, 우선 광고비지출이 수익성에 미치는 영향을 분석한 결과 광고비지출이 증가할수록 기업의 수익성은 높아지는 것으로 나타났다. 이는 수익성이 높은 기업에서 재량적 지출을 높이는 현상에 의한 착시효과일 수도 있다. 따라서 기업소유구조가 광고비지출의 수익성에 미치는 추가적인 영향을 알아보기 위하여 소유주지배 변수와 광고비지출의 상호변수를 활용한 분석결과, 소유주지배 기업의 경우 광고비지출과 수익성간의 양(+)의 관련성이 약화되는 것으로 나타났다. 이를 통해 소유주지배 기업의 경우 광고비지출을 활용한 이익극대화보다는 상대적 특권적소비 동기를 엿볼 수 있다. 셋째, 계열광고회사 보유를 나타내는 더미변수와 광고비지출간 상호변수를 활용하여 분석한 결과, 계열광고회사를 보유한 대규모기업집단 소속기업의 경우 그렇지 않은 기업에 비해 광고비지출과 수익성간 양(+)의 관련성을 약화시키는 것으로 나타났다. 이는 계열광고회사를 통해 광고비지출 회계선택에 영향을 미친다는 김효진과 이기훈(2015)의 주장을 지지하는 결과이다. [연구의 시사점] 본 연구를 통해 기업소유구조 및 계열광고회사가 광고비지출의 수익성에 미치는 구조적 역학관계를 도출한다면, 소유지배구조가 광고비지출의 동기에 영향을 미치는 실질적 요소임을 제시할 수 있다. 이와 같은 결과는 모바일을 이용한 광고의 형태 다양화와 함께 광고비지출의 수익성 형태가 변화하는 가운데 계열광고회사를 활용한 회계처리가 이슈가 되고 있는 시기에 그 영향을 검증하는 과정에서 기업지배구조 관련 정책결정자와 잠재적 투자자에게 유의미한 시사점을 제공할 것이라 기대한다. [Purpose] This study examines whether the owner-Controlled and inhouse agency affects the associations between advertisement expenditures and profitability (ROA). The majority of prior advertisement expenditure related research have investigated the impacts of the characteristics of firms on the amount of advertisement expenses. There were not sufficient study about the impacts of corporate ownership/governance structure on the associations between advertisement expenditures and profitability. Therefore, this study empirically investigats whether firms with an owner-controlled system and/or a manager - controlled system and firms with an inhouse agency spend more money to advertisement expenditures and firms with an owner-controlled system exert the influence on the return of entertainment expenses. [Methodology] The final samples for the empirical analysis consist of 8,436 firm-year data, selected from the KRX listed firms of the fiscal year during 2000-2019. In this study, Advertisement expenditure is measured as the sum of advertisement expenses and employee benefits. OverAdvertisement expenditure is measured as the exceed amount against the industry average of an advertisement expense across industries. [Findings] The empirical results from this study are as follows. First, the companies with an owner-controlled system have spent more amount of money to advertisement expenditure than the companies with a manager - controlled system. By the way, the firms with the inhouse agency have spent less amount of money to advertisement expenses than the firms without an inhouse agency. Second, the relationships between advertisement expenditures and ROA are significantly positive. However, the positive relationships between advertisement expenses and ROA would be relieved with an owner - controlled system compare to a manager-controlled system. These results indicate that the profitability of advertisement expenditures would be significantly affected by corporate ownership/governance structure. Third, the positive relationships between advertisement expenditures and ROA would be weakened with an inhouse agency compare to without an inhouse agency. This result indicates that the profitability of advertisement expenses is relatively lower in the firms with an inhouse agency and support the arguement that an existence of inhouse agency and the controlling shareholders’ ownership structure affect advertising expenses as a tool of accounting choice with related party transactions. These results show that advertisement expenses could be utilized as the means of the controlling shareholders’ opportunistic action in the perspective of related party internal transactions (Kim and Lee, 2015). [Implications] I can argue that controlling shareholders’ (or managers’) perquisites consumptions using advertisement expenses could be strengthened by the owner-controlled system and an existence of related advertising company (inhouse agency) in Korea.
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그림으로 토마스 만 읽기 - 토마스 만의 초기작에 나타난 성모자화 모티브의 해석
김효진 한국독일어문학회 2022 독일어문학 Vol.99 No.-
Obwohl Thomas Mann über eine herausragende visuelle Wahrnehmung verfügte, hegte er oberflächlich betrachtet eine große Abneigung gegen die bildende Kunst und war darum bemüht, sie aus seiner Welt auszuschließen. Die Vermutung liegt nahe, dass diese Geisteshaltung in der ablehnenden Haltung Schillers wurzelt, den sich Mann als literarisches Vorbild nahm. Als Nationalist, welcher von der Ästhetik des konservativen Idealismus in Deutschland begeistert war, lehnte Thomas Mann die von Nietzsche propagierte bildende Kunst der italienischen Renaissance ausdrücklich ab. Das Motiv, welches vor diesem Hintergrund Thomas Manns Haltung gegenüber der bildenden Kunst symbolisch zum Ausdruck bringt, ist die „Sixtinische Madonna in Dresden“ des Renaissance- Künstlers Raffael. So verwendet er dieses von Nietzsche als säkular befundene Werk der bildenden Kunst in seinen Frühwerken Buddenbrooks und Gladius Dei als Symbol für Tod und Leben. Je nach Intention des Autors erscheint das Motiv in abgewandelter Form, was Genre und Medium anbelangt, und verstärkt durch eben diese Transformationen die Kritik des Autors an der Haltung Nietzsches. Hauptziel der vorliegenden Arbeit ist es, mittels eben dieses Motivs die wahre Bedeutung und die Hintergründe für die ablehnende Haltung Thomas Manns gegenüber der bildenden Kunst festzustellen. Darüber hinaus ist diese Diskussion insofern sinnvoll, als sie eine differenzierte und vielseitige Interpretation der Arbeit des Künstlers durch die Besprechung der visuellen Motive ermöglicht, welchen bisher wenig Aufmerksamkeit zuteil wurde.
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터키 여성의 소비가치와 메이크업 화장품 속성, 질적혜택 및 소비태도 간의 관계 연구
김효진,나윤규,권유진,서지혜,주형준 한국니트디자인학회 2019 패션과 니트 Vol.17 No.3
Even though the importance of Turkish cosmetic market is getting bigger, there haven’t been enough studies about it yet. So, the purpose of this study is to present distinction between the attributes level(cosmetics property), the results level(qualitative results), and the values level(product value) of cosmetics based on Turkish female consumer’s consumption value, in order to understand the relationship between these variables. For this purpose, data of 400 Turkish women respondents, who had experienced purchasing and using make-up cosmetics, were analyzed by SPSS 23.0 and Amos 23.0 program. Also, the results were proven through reliability test, validation, and measuring-model analysis and path analysis. The results are as follows. First, as a result of path analysis, utilitarian attributes was affected by cultural value, emotional value, functional value, and conditional value. Also nonessential attribute was affected by epistemic value, aesthetic attribute was affected by emotional value and epistemic value. And economic attribute was affected by both functional and epistemic value. Second, on the result of connections between cosmetic attributes conceived Turkish Women and quality-related result of using cosmetics, functional result was affected by functional, aesthetic, economic attributes. In addition, psychological result was affected by functional, nonessence, and aesthetic attributes. Lastly, functional and psychological results of cosmetic affected consumer attitude after path analysis.
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A Case of Deep Cutaneous Purpureocillium lilacinum Fungal Infection in an Immunocompetent Patient
김효진,조경제,김종욱,진우정,박소희,문승현,설정은,신정환 대한의진균학회 2019 대한의진균학회지 Vol.24 No.2
Purpureocillium is a genus of saprophytic fungi that is commonly found in soil or rotting material. Although rarely a pathogen in humans, it can cause serious infections in immunocompromized patients. An 85-year-old woman presented with a 2-week history of pruritic erythematous plaques with yellowish crusts on her right forearm and dorsal hand. Histopathological analysis identified fungal hyphae and spores in the dermis, and Purpureocillium lilacinum was identified through tissue culture, polymerase chain reaction, and DNA sequencing. The skin lesion barely responded to 4 weeks of itraconazole treatment but improved upon the addition of terbinafine. The skin lesion was completely cured after 12 weeks, with no recurrence to date. Here, we report a rare deep cutaneous fungal infection caused by P. lilacinum in an immunocompetent patient and postulate that, in this case, the patient's agricultural lifestyle increased the possibility of P. lilacinum infection.
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