감사위원회 설치 여부가 기업가치와 경영성과에 미치는 영향

임혜경 ( Hye Kyung Lim ),조은영 ( Eun Young Cho ),고상연 ( Sang Yeon Ko ) 한국세무회계학회 2014 세무회계연구 Vol.0 No.41

최근에는 기업의 지속가능경영이 중요시됨에 따라 기업을 둘러싸고 있는 내외부적인 환경 요인에 대한 관심이 고조되고 있다. 이에 따라 본 연구에서는 기업의 내외부적인 환경요인을 나타내는 기업지배구조의 특성 중 감사위원회의 설치여부가 기업가치와 경영성과에 미치는 영향에 대해서 분석하였다. 이러한 분석을 통해 경영의 효율성, 투명성 및 공정성을 통한 기업의 건전성을 증진시키고자 도입된 감사위원회가 도입 취지대로 본연의 역할을 수행하는지를 확인하고자 한다. 감사위원회 설치여부가 기업가치와 경영성과에 미치는 영향을 분석한 주요결과는 다음과 같다. 첫째, 감사위원회 설치여부와 기업가치 간의 관계에서는 감사위원회가 설치된 기업은 기업 가치에 통계적으로 유의한 양(+)의 영향을 미치는 것으로 나타났다. 이는 감사위원회 제도를 설치한 기업의 경우에는 감사위원회가 경영 의사결정의 효율성을 높이고 기업가치 증대에 감사위원회 제도의 효용성이 존재한다는 것을 뒷받침해준다. 둘째, 감사위원회의 설치여 부가 경영성과에 미치는 영향은 ROA와 ROE 모두에 대해 음(-)의 값이 나타났으나 통계적으로 유의하지 않은 결과를 보였다. 본 연구는 기업경영의 투명성 증대를 위하여 도입된 전문성을 지닌 사외이사가 1/3이상 필수적으로 구성되어야 하는 감사위원회 설치 여부에 따라서 기업가치 또는 경영성과 간에 미치는 영향에 대해 실증분석을 통하여 검증하는데 그 의의가 있다. 다만, 감사위원회의 설치 여부 이외에 감사위원회의 세부적인 특징을 고려한 후속연구가 이루어진다면 보다 의미 있는 연구결과가 제시될 것으로 기대된다. Recently, the internal and external environmental factor of the firm has been rising as substantiality management become more essential. This research is to analyze the impact on firm value and business performance on installing auditing committee, which is one of the corporate governance of the internal and external environmental factor of the firm. The purpose of this study is to verify the influence of auditing committee which has been installed to increase the soundness of the firm by efficiency, transparency, and fairness of corporate management. The results of the installation of the audit committee on firm value and business performance analysis are as follows: First, the relationship between installation of auditing committee and firm value appears that firm with auditing committee has positive (+) value to influence on firm value in the statics. This supports that in the case of installing auditing committee, it increases the efficiency of business decision making and supports that there is an effectiveness of auditing committee system on increasing the firm value. Second, the effect of auditing committee on business performance appears to have negative(-) value to influence on ROA and ROE, but the results were not statistically significant. This study has significance on verifying the influence of auditing committee, which is composed of 1/3 of outside directors with expertise to increase the transparency of corporate management, on firm value and business performance through an actual analysis. However, if there is a follow-up study considering the detailed characteristics of auditing committee, more meaningful results will be suggested.

연구논문 : 한부모 가정의 모-자녀 집단 활동프로그램이 어머니와 자녀의 자존감과 스트레스 변화에 미치는 효과

임혜경 ( Hye Kyung Lim ),이현 ( Hyun Lee ) 한국문명학회 2012 문명연지 Vol.13 No.2

본 연구는 한부모 가정 모-자녀 집단 활동프로그램을 통해 어머니?자녀의 자존감과 스트레스에 나타난 변화를 살펴본 것이다. 연구대상은 어머니와 자녀가 함께 참여한 집단으로 어머니 8명, 자녀 12명이었다. 측정도구는 자존감과 양육스트레스, 부모관련 스트레스 질문지이고 비모수통계인 Wilcoxon 부호순위검정을 사용하여 결과를 분석하였다. 프로그램은 음악치료, 미술치료, 치료놀이를 통합적으로 적용한 어머니-자녀 집단 활동 프로그램으로 진행되었고 총 5회기를 진행하였다. 프로그램의 효과를 분석한 결과, 참여자들의 자존감, 양육스트레스, 부모관련 스트레스에 긍정적 변화가 나타났다. 즉 부모와 자녀가 함께 참여한 집단 활동프로그램이 한부모가정 어머니?자녀의 자존감과 스트레스 변화에 긍정적 효과를 미친다고 할 수 있다. 따라서 앞으로의 후속연구를 통해 한부모 가정을 대상으로 다양한 방법을 이용한 집단 활동프로그램의 효과를 검증할 필요가 있겠다. The purpose of this study is to examine how the group-activity program affects self-esteem and stress with mother and children of single parent families. For this study, 8 mothers and 12 children were selected as an experimental group. The questions for self-esteem, stress used as an inventory tool. It was analyzed by Wilcoxon evaluation method. Five rounds of programs were implemented including musictherapy, art therapy, theraplay based on group therapy. The results of the effects of program, self-esteem and stress were changed positively. Scores of self-esteem were increased and scores of stress were reduced. This study proves very significant effect of program for mother and children of single parent families. Therefore, further experiments should aim at variety objects and method programs with single-parent.

연구논문 : 콜센터 중간관리자의 성인애착과 직무스트레스, 조직몰입에 관한 연구

임혜경 ( Hye Kyung Lim ) 한국문명학회 2013 문명연지 Vol.14 No.2

The purpose of this study was to investigate call center middle-managers’ adult attachment styles, job stress, and organizational commitment. Participants in this study were 151 middle-manager who had worked in H call center outsourcing company. Data collection period was from Sep. 11 to 15, 2013. The collected data was analysed with SPSS/PC 18.0 statistical package on Number, Percent, Mean, Correlation, T-Test, ANOVA, Scheffe. The major findings of this study were as follows: First, call center middle managers’ anxiety mean scores was 2.74 and avoidance scores was 2.56. Secure type of call center middle managers’ attachment style was 32.5%, fearful type 31.1%, dismissing type 21.9%, preoccupied type 14.6%. The number of secure type was the most. The mean score of managers’ job stress was 2.98, organizational commitment 3.168. Second, woman middle managers’ showed higher organizational commitment and avoidance scores than man. The longer who had worked as middle manager, showed the higher anxiety scores. Third, subjects who were in preoccupied or secure attachment style showde significantly higher scores of job stress. Subjects who were in preoccupied and fearful style showed higher organizational commitment.

연구논문 : 콜센터 기혼 상담사의 직장-가정 갈등과 관련변인

임혜경 ( Hye Kyung Lim ) 한국문명학회 2009 문명연지 Vol.10 No.1

彌勒寺址 출토 백제 문자자료

임혜경(Lim, Hye-kyung) 한국목간학회 2014 목간과 문자 Vol.13 No.-

이 글은 전라북도 익산 彌勒寺址에서 발견된 백제시대 문자자료에 대한 기초적 이해를 위하여 자료의 현황과 기존의 연구흐름을 정리하고, 이를 바탕으로 銘文의 역주를 시도한 것이다. 백제시대의 유물임이 분명한 墨書銘文瓦와 2009년 석탑 해체 과정에서 발견된 舍利莊嚴具 중 명문이 있는 金製舍利奉安記, 金製小形板, 靑銅盒(1점)을 대상으로 하였으며, 백제기와의 특징이라고 알려진 印刻瓦는 별도의 글에서 소개되었으므로 본고에서는 다루지 않았다. 미륵사지에 대한 고고학적 이해는 일제시기에 시작되었으나, 전면적인 발굴조사의 필요성은 1960년대에 들어 국내 학자들에 의한 연구가 본격적으로 진행되면서 제기되었다. 이에 따라 1974년부터 2010년까지 37년에 걸쳐 동탑지, 미륵사지 全域, 서탑의 해체·보수 등의 조사가 이루어졌으며, 그 결과 미륵사지가 三院竝列式의 독특한 가람배치 형식을 지니고 있었음이 확인되었고, 백제시기부터 조선시기에 이르는 다양한 유물이 수습됨으로써 미륵사지에 대한 이해를 심화시킬 수 있는 바탕이 마련되었다. 특히 서탑에서는 舍利莊嚴具 일체가 고스란히 발견되어 미륵사의 창건주체와 목적, 석탑의 건립연대 등 다양한 방면에서의 연구가 재차 활성화되는 계기가 되었다. 본고의 검토대상이 된 자료 중 墨書銘文瓦는 印刻瓦를 제외하면 유일하게 백제시대의 것이 확실하다고 보고된 銘文瓦이다. 암키와의 안쪽 면에 먹을 이용하여 붓으로 ‘∨道’이라고 쓰여 있는데, 글자가 선명할 뿐만 아니라 능숙하고 반듯하게 쓴 솜씨가 눈길을 끈다. 어떤 내용을 확인하거나 명시할 필요에서 쓴 것임은 분명하겠지만, 이 자료를 본격적으로 다룬 연구가 없어 구체적인 내용은 알 수 없다. 2009년에 발견된 金製舍利奉安記에는 앞면에 99자, 뒷면에 94자로 전체 193자에 달하는 선명한 명문이 새겨져 있어 학계의 큰 관심을 받았다. 즉, 문체와 서체 등의 측면에서 다양한 견해가 제시되었을 뿐만 아니라, 내용적인 측면에서도 沙?王后가 伽藍을 세우고 사리를 봉안하였다고 한 서술이 주목을 받아 미륵사의 창건 주체와 그 배경이 된 사상 등 다양한 역사학적 쟁점들이 부각되었다. 금제사리봉안기 외에 3점의 금제소형판과 청동합 1점에서도 명문이 발견되었는데, 그 내용은 시주자의 이름과 시주물품의 양을 나타낸 것으로 알려져 있다. 특히 금제소형판의 경우 고가의 교환 화폐의 용도로 제작되어 귀족층에 의해 주로 사용되었을 것으로 이해되고 있어 주목된다. This paper is an attempt to deepen understandings of inscriptions on the relics of Baekje Kingdom excavated from Mireuk-sa(彌勒寺) Temple site and it examines the current tendency of the relevant studies about the topic. The Golden Letter of Sarira Enshrinement (金製舍利奉安記), three small golden bars (金製小形板), and one bronze box (靑銅盒), among the Sarira reliquaries (舍利莊嚴具) found from the inside of the relic chamber of the Mireuk-sa Stone Pagoda in 2009, and a roof tile with Chinese ink inscriptions (墨書銘文瓦) are the examination objects of this paper since they are certainly believed to be made during the Baekje period. Roof tiles with stamped inscriptions (印刻瓦), which are said to be a unique feature of Baekje roof tiles, have already been minutely examined in other studies, thus this paper does not concern with them. Archaeological studies of Mireuk-sa Temple were initiated during the Japanese colonial period, but the necessity for a full-scale excavation on the site was suggested by Korean scholars in 1960’s. Long term investigations and excavations of the whole territory of the temple, including the West Stone Pagoda (西塔) and the East Stone Pagoda site (東塔址) were conducted from 1974 to 2010. The 37 years of research on the temple site was ended with significant consequences. First of all, as a result of the survey, it was elucidated that the parallel building layout of three main buildings and three pagodas, a unique and unexampled form of building layout, was used to build the temple. And various unearthed historic relics from the area shed light on Mireuk-sa Temple as well. The roof tile with Chinese ink inscriptions, one of the research objects of this paper, is a concave tile. There is one Chinese character ‘道’ with ‘∨’ mark on the inside of the tile, written by a skilled hand. It seems to be a sign for checking something, but there is not enough evidences to support this assumption. The Golden Letter of Sarira Enshrinement received immediate attention from academia as soon as it was discovered in 2009, since it has 193 Chinese characters on the face and back. Those inscriptions indicate that the Queen Sataek built the temple and enshrined the Sarira after admiring Buddha’s divine power. There are various studies concerning with the letter’s calligraphic and literary style, along with ones dealing with historical and philosophical backgrounds of the establishment of the temple. Three small golden bars and one bronze box discovered with the golden letter, also have simple inscriptions showing the names of donors and amounts of donations. The golden bars are regarded as currency used among the aristocratic class of Beakje Kingdom and this particularly has an important historical significance.

일본의 개호보험제도 개혁: 정책적 시사점

임혜경 ( Hye Kyung Lim ) 한국사회보장학회 2008 사회보장연구 Vol.24 No.1

권리옹호 정책으로서 일본의 성년후견제도: 문제점과 시사점

임혜경 ( Hye Kyung Lim ) 한국사회보장학회 2009 사회보장연구 Vol.25 No.1

사외이사의 전문성이 기업가치와 경영성과에 미치는 영향

임혜경 ( Hye Kyung Lim ),조은영 ( Eun Young Cho ),고상연 ( Sang Yeon Ko ) 한국세무회계학회 2014 세무회계연구 Vol.0 No.39

사외이사제도는 기업경영의 투명성 제고와 투자자의 권익을 보호하고자 도입된 제도이다. 이러한 사외이사제도의 도입은 기업가치와 경영성과에 영향을 미칠 것으로 판단된다. 따라서 본 연구에서는 사외이사의 특성 중 사외이사의 전문성이 기업가치와 경영성과에 미치는 영향에 대해서 분석하였다. 전문성을 가진 사외이사의 수가 기업가치와 경영성과에 미치는 영향을 분석한 결과를 요약하면 다음과 같다. 첫째, 사외이사 특성 중 전문성을 가진 사외이사와 기업가치 간의 관계에서는 사외이사 중전 문성을 지닌 사외이사의 수가 많을수록 기업가치에는 양(+)의 영향을 미치는 것으로 나타났으나 통계적으로 유의적인 값을 나타내지는 못했다. 둘째, 사외이사의 전문성이 경영성과에 미치는 영향은 유의한 음(-)의 값을 갖는 것으로 나타났다. 이는 전문성을 가진 사외이사의 수가 많을수록 최고경영자의 의사결정에 미치는 영향이 크고 보수적인 회계처리를 요구하기 때문에 경영성과에 있어서 음(-)의 영향을 미치는 것으로 해석된다. 본 연구는 기업경영의 투명성 증대를 위하여 도입된 사외이사제도의 현황 중 전문성을 가진 사외이사 수에 대한 최근의 현황을 검토하였다. 또한 10여 년의 운영기간을 통하여 나타난 한계점 중 사외이사의 전문성이 기업가치와 경영성과에 어떠한 영향을 미치는지에 대해 실증적으로 검증하였다는데 그 의의가 있다. The outside director system is introduced to the transparency of corporate management and protect the interests of investors wanted. The introduction of the outside director system seems to affect on firm values and business performances. In this study, the purpose is to show the influence of the outside director`s expertise on firm value and business performance. The number of the outside directors with expertise on firm value and impacts on business performance analysis can be summarized as follows: First, the relationship between the characteristics of the outside directors with expertise and the firm value is greater. The number of outside directors with expertise in firm value has a positive influence (+). However it has not shown a statistically significant and representative value. Second, the expertise of outside directors has had a negative impact (-) on business performances;this was found in the value. The greater the number of outside directors with expertise and chief executive officers has had a large impact on the decision-making process. This is because it requires a conservative fiscal management who take into account the negative (-) affected side. This study was to introduce the outside directors system for increase of the transparency of corporate management on the status of outside directors with expertise. The number of the outside directors statuses was reviewed throughout the operating period of 10 years. This indicated the limitations of the expertise of outside directors on firm value and business performances, and the results for any impacts were verified empirically and their significances.

콜센터 고객 상담원의 경력관련변인이 고객지향성에 미치는 영향

임혜경(Lim, Hye Kyung) 한국서비스경영학회 2005 서비스경영학회지 Vol.6 No.3

논문 : 의천(義天)의 《신편제종교장총록(新編諸宗敎藏總錄)》 편찬과 그 의의

임혜경 ( Hye Kyung Lim ) 서울대학교 국사학과 2012 韓國史論 Vol.58 No.-

Sinpyeon-jejong-gyojang-chongrok (新編諸宗敎藏總錄, the newly edited total catalogue of entire Buddhist sects` commentaries on the Tripitaka; shortened as Uicheonrok below) was compiled by Uicheon the Master of Great Enlightenment in A.D. 1090. It is a catalogue of East Asian Buddhist priests` commentaries (章疏) on me Tripitaka (三藏). Uicheonrok consists of three volumes and it as a whole has 4878 commentaries of 1010 kinds in it; 2719 commentaries of 561 kinds on Sutras (經), 467 commentaries of 142 kinds on Vinaya-(律), and 1692 commentaries of 307 kinds on Abhidharma (論). This study concerns the historical background to the publication of Uicheonrok and the intention behind it, and analyzes the compositional structure of Uicheonrok. It aims to elucidate distinct features of Uicheonrok and its historical significance as a catalogue of Buddhist writings. Uicheon was well aware of the significance of Buddhist commentaries for a clear comprehension of the Tripitaka. Therefore, he collected commentaries of various Buddhist sects from Sung Dynasty, Liao Dynasty, and Japan as well as domestic sects. He published thousands of collected commentaries and distributed them in the country. Moreover, he even exported them to Sung and Liao Dynasty. During this process, he compiled Uicheonrok and he noted in the preface that he tried to emulate the spirit of Gaewon-seokgyorok (開元釋敎錄, the catalogue of Buddhist teachings written in the era of Emperor Gaewon of Tang Dynasty). Uicheonrok was compiled on the fundamental spirit of Gaewon-seokgyorok which was written to distinguish between right and wrong, true and false. This means that Uicheonrok differentiates reference-worthy commentaries from unworthy ones so that it could suggest an academic guideline for Buddhist study. However, unlike Gaewon-seokgyorok, Uicheonrok only contain" commentaries and this fundamentally distinguishes it from Gaewon-seokgyorok, Uicheonrok is also the very first catalogue of commentaries whose sources of commentaries are not limited to certain Buddhist sects. And for the fact that Uicheonrok contains commentaries actually distributed at the time, it is also possible to comprehend the appearance of important Buddhist writings in the Buddhist society of Koryeo Dynasty through Uicheonrok. The compositional structure of Uicheonrok can be clearly understood by considering its connection with preceding Buddhist catalogues. It is quite interesting to find that Uicheonrok had adopted compositional merits of Chinese Buddhist catalogues and changed them to make a better structure to contain commentaries in it. Buddhist catalogues in China, since Tang Dynasty period, had put two classification methods together; one is to classify scriptures in chronological order or the order of translators` era; the other is to classify scriptures according to their distinct features. During this process, it had become very important to discriminate the authenticity of scriptures. Uicheonrok classified commentaries according to their features and removed unworthy commentaries from its contents. Through this sorting process, it had embodied the spirit of authenticity discrimination. Uicheonrok had also partially adopted merits of chronological classification method by adding an appendix of biographies of important figures in the history of Buddhism. Though Uicheonrok had emulated the compositional structure of Chinese Buddhist catalogues, its detailed structure and contents still have their own distinct features. While Chinese catalogues categorized scriptures into Mahayana and Hinayana Sections, Uicheonrok had commentaries classified into three sections of the Tripitaka and then added Mahayana and Hinayana categories under each sections. This difference could suggest that Uicheon, who thought that Mahayana Buddhism and Hinayana Buddhism were in a gradational relationship, had compiled this book from the perspective of combined studies (兼學). And a considerable number of commentaries under Hinayana Buddhism category in Abhidharma section were catalogued for the very first time or verified as a solitary existing copy. Thus, the fact that Uicheonrok contains such rare commentaries proves the historical significance it has as a catalogue of Buddhist writings. By examining commentaries in the Lotus Sutra and the Avatamska Sutra categories, where the biggest number of commentaries are contained, this study has discovered that Uicheon made much importance of doctrinal study and practical self-cultivation from the perspective of combined practice of self-cultivation and doctrinal study (敎觀倂修). Commentaries in the Avatamska Sutra category are arranged in order to help people to understand the entire meaning of the sutra and Kwanmun (觀門, the method of practice) first, and then learn more detailed thoughts of the sutra. Uicheon, to put it more specifically, placed commentaries of priests from the Jiron Sect at the top of the list in order to reflect the academic tradition of the Avatamska Sutra which was initiated by the Jiron Sect and then handed down to the Avatamska Sect. The academic relations of doctrinal study among Jieom (智儼), Beopjang (法藏), and Jingkwan (澄觀) can also be verified from it. The fact that Uicheon had highly regarded writings of Jingkwan can be an evidence of his special interests on the Avatamska study of Jingkwan who emphasized the impcll1ance of practical self-cultivation. Commentaries in the Lotus Sutra category are arranged in order to help people to gain basic knowledge of the sutra and then proceed to deal with more detailed teachings as well. There is a big group of commentaries of priests from the Cheontae Sect in the category and this fact suggests that Uicheon had intended to compose the category with the study of Cheontae Sect as the center. He also included commentaries on Shamatha-vipasyana (止觀) in Abhidharma section in order to emphasize practical self-cultivation. Along with these commentaries, Uicheon added the contents of discussions between Sangapa (山家派, the orthodox school of Cheontae Sect) and Sanoepa (山外派, the unorthodox school of Cheontae Sect) to Uicheonrok from a well-balanced perspective on various Buddhist theories. From the information gathered above, it is possible to say that Uicheon, from the perspective of combined practice of self-cultivation and doctrinal study, had compiled Uicheonrok to suggest an encompassing direction in Buddhist Study whid1 embraces various thoughts from the entire Buddhist sects. It has also been verified that Uicheon had systematized Uicheonrok to accord with basic features of Buddhist catalogues and enthusiastically included new commentaries in it, on the basis of his profound knowledge about the developing process of Buddhist catalogues. In this sense, Uicheonrok can be regarded as one of the most important works in the history of Buddhism.