• 한국산학기술학회논문지
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• 제18권2호
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• pp.600-608
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• 2017

본 연구는 한국채택 국제회계기준(K-IFRS)이 본격 도입된 2011년 이후 금융감독원에 전자공시시스템(DART)에 공시된 공신력 있는 회계보고서를 바탕으로 축산업 농업법인의 경영지표 및 부채비율과 경영성과에 관하여 분석하였다. 첫째, 주요 경영지표를 분석한 결과, 안전성 지표는 유동비율, 부채비율, 유동부채비율이 낮아지고, 자기자본비율은 높아진 것으로 나타났다. 수익성 지표는 총자산순이익율, 자기자본순이익율, 매출액순이익율이 모두 2013년에 비해 2014년에 약간 증가한 것으로 나타났고, 성장성 지표는 전체적인 성장성 및 외형적인 성장성 모두 증가하지 않은 것으로 나타났다. 둘째, 부채비율과 경영성과를 분석한 결과, 부채비율은 경영성과 변수인 총자산순이익률(ROA)과 매출액순이익률(ROS)에 모두 부(-)의 영향을 미치는 것으로 나타났다. 이는 우리나라 축산업 농업법인의 부채사용이 외형적인 성장에는 기여하였으나 경영성과로는 이어지지 않고 오히려 무리한 부채사용이 경영성과에 부정적인 영향을 미친 것으로 해석할 수 있다. 분석결과를 종합해보면 축산업 농업법인의 수익성 및 성장성 개선을 위하여 원가절감과 같은 경영개선을 통한 매출액 증대 방안이 모색되어야 할 것으로 보인다. 또한 부채사용이 외형적인 성장에는 기여하였으나 경영성과로는 이어지지 않는 만큼 무리한 부채사용을 줄이고 기술개발 보급 등에 의한 농업경영비 절감으로 매출 및 수익 증대 방안이 모색되어야 할 것이다.

• International Journal of Computer Science & Network Security
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• 제24권5호
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• pp.172-180
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• 2024

Since the beginning of 2015, corporate social responsibility (CSR) models have been changing in connection with the trend towards the transition of joint value creation of corporate activities and consideration of stakeholders' interests. The purpose of the academic paper lies in empirically studying the current practice of social responsibility of transnational corporations (TNCs). The research methodology has combined the method of qualitative analysis, the method of cases of agricultural holdings in emerging markets within the framework of resource theory, institutional theory and stakeholders' theory. The results show that the practice of CSR is integrated into the strategy of sustainable development of TNCs, which determine the methods, techniques and forms of communication, as well as areas of stakeholders' responsibility. The internal practice of CSR is aimed at developing norms and standards of moral behaviour with stakeholders in order to maximize economic and social goals. Economic goals are focused not only on making a profit, but also on minimizing costs due to the potential risks of corruption, fraud, conflict of interest. The system of corporate social responsibility of modern TNCs is clearly regulated by internal documents that define the list of interested parties and stakeholders, their areas of responsibility, greatly simplifying the processes of cooperation and responsibility. As a result, corporations form their own internal institutional environment. Ethical norms help to avoid the risks of opportunistic behaviour of personnel, conflicts of interest, cases of bribery, corruption, and fraud. The theoretical value of the research lies in supplementing the theory of CSR in the context of the importance of a complex, systematic approach to integrating the theory of resources, institutional theory, theory of stakeholders in the development of strategies for sustainable development of TNCs, the practice of corporate governance and social responsibility.

• 아태비즈니스연구
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• 제12권2호
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• pp.175-186
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• 2021

Purpose - This study intended to identify the effects of varied institutional systems and policies that regulate or define operations of enterprises upon the profitability of private enterprises through case analysis. Design/methodology/approach - The systems and differences in the institution and commodity distribution in Korea and Japan, which define the operation of the "Garak Wholesale Market" and "Ota Wholesale Market". We were examined in the presentthis study, and the statistical data pertinent to the trade volume and profitability of wholesale market corporations that substantially run both markets, were analyzed. Findings - The competition among the corporations that run the "Garak Wholesale Market" substantially is limited due to regulations over the mode of transaction and monopoly of trust thereby significantly higher level of profitability and safety are guaranteed. However, the institutional autonomy that enabled each distributor in the "Ota Wholesale Market" to compete with each other freely caused the distributors therein face difficulties in securing stable profits due to the relatively poor level of profitability resulted from the autonomy. Research implications or Originality - It seems the autonomy in commercial transaction in the "Garak Wholesale Market" in Korea needs to be secured to promote the competition of distributors therein through an amelioration of institutional systems and amendment of relevant laws that prescribe current management of various distributors/operators in the market.

• 한국유통학회지:유통연구
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• 제16권5호
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• pp.123-140
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• 2011

본 연구에서는 7개 대형유통업체 신선식품(농산, 수산, 축산, 가공식품) 구매담당자(Merchandiser, MD)를 대상으로 구매 행태를 분석하였다. 특히 대형유통업체의 산지 공급업체와의 거래 특성과 산지 직구입 특성을 중점적으로 분석하였다. 대형유통업체 구매담당자 설문조사 결과, 산지 공급업체 선정시 안정적인 물량 공급, 품질관리, 적극적인 경영마인드, 저렴한 가격, 차별화 상품 제안 순으로 중요하게 보았다. 산지 직구입과 관련하여 직구입 거래대상에 대한 선호도가 기존의 주요 거래대상인 벤더업체와 도매시장보다 높았고, 직구입 거래대상 중에는 영농조합 법인(농업번인 포함)을 가장 선호하고, 그 다음이 농협중앙회, 단위농협순이다. 공급 업체와의 거래에서 대형유통업체 구매담당자는 2년 이상 장기간 거래를 선호하고, 계약가격 결정시에는 시장시세(50.9%), 생산원가(31.2%) 및 동업계 판매가(18.0%)를 활용하였다. 산지 유통조직이 소비지 유통환경의 변화에 적극적으로 대응하기 위해서는 농산물 생산의 조직화, 규모화 및 유통 채널의 전문화 전략이 필요하다. 공급 시스템의 지속성과 안정성이 요구되어 생산조직 간 연계를 통한 연중 공급 가능한 대응 체계 구축 역시 중요하다. 또한 시장 교섭력 강화를 위한 노력으로 소비지 다양한 시장 정보 수집도 놓치지 말아야 할 것이다.

• 유통과학연구
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• 제14권10호
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• pp.137-146
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• 2016

Purpose - Korean agriculture is facing internal and external environmental changes and the need for secure stable outlets. Active participation and mutually beneficial cooperation between enterprises and agricultural is necessary for a win-win situation. This study investigates the case for distribution cooperation and a cooperative system. To respond to the diverse needs of consumers and market reclamation, there is a need to analyze and categorize distribution cooperation. Research design, data, and methodology - A literature study, relevant interviews with enterprises, and meetings with local government practices were conducted. A survey frame was derived through the participation of agricultural enterprises and distribution cooperation models were categorized identifying win-win cooperation and best practices. It was organized on the basis of six best practice examples of distribution cooperation between industry and agricultural sectors, divided into three types: opening distribution channels, exporting cooperation, and developing new products. Results - An innovation management system that can adapt to environmental changes and problems of agriculture is necessary. A company has to supply high-quality agricultural products reliably to meet the preferences of consumers by introducing products that promote domestic market differentiation. In addition, consumers are choosing a variety of products that may include not only high quality products but also local products and safe products. The main areas of cooperation are the direct provision of agrifood raw materials to consumers. Next, would be to help agricultural sectors distribute and pioneer international markets. The ideal step for distribution cooperation is the joint investment in new products by business and agriculture. Conclusions - Agriculture and win-win cooperation with enterprises is in an early stage of social contribution. To implement a distribution cooperation model between business and agricultural sectors, it is crucial to establish a structured support system including joint councils. Additional requirements include strengthening agricultural capacities, creating a legal basis for provision, and producing a win-win cooperation environment. The promotion of win-win cooperation and agricultural enterprises needs to exist in various forms in order to establish a different type of incentive system.

• 농촌지도와개발
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• 제19권1호
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• pp.1-28
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• 2012

The Extension Program accountability will continue to be an influential force to develop agriculture and rural area. As we incorporate new approaches into our service program and respond to new domains of knowledge, we must also consider how our assessment strategies may need to change in order to meet local and other external standards. The main purpose of the study was to be what the best way of Extension Service is set farmers' educational needs met and to be what kind of methodologies and role of Extension system should provide for their faced problem solving effectively. The major results of the study on Farmers' needs toward Korean Extension Services are summarized as follows. First, it is observed that, when the farmers' perceptions were analyzed, the most ranked by the farmers' needs was "having nice extension workers to get advice and solve their problems on the farm in all at once." Farmers had especially more positive attitudes in the categories of interest and careers in ag-technology. To do services level up, the headquarter of Rural Development of Administration must be work with local branches to effectively deliver their missions and educational objectives to target crops and farmers group. And farmers were strongly needed "a specialized service team will be organized" to work closely with operating services for ag-products processing, packing and marketing. The recommendations were made by: farmers' needs should be identified and announced by computer networking development to solve their problems faster. Also, provincial and county level service members should have a chance to working at research institute or related work places with their incentives, which system will be easer to meet farmers' needs and deal with their problems so that the systematic approaches should be managed and recorded their educational attendings, education contents and even their farming corporations. Finally, Agricultural Extension Service should be met to general ag-technology literacy and be balanced with knowledge of other industries and be competitive service with better values in non-agricultural sectors.

• 농촌지도와개발
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• 제21권4호
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• pp.1227-1259
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• 2014

이 연구는 수단의 농촌지도사업의 시스템과 모델, 당면과제, 정부조직구조를 탐색하는 것을 목적으로 하고 있다. 수단의 농촌지도사업은 다양한 정부기구와 사업체에 의하여 수행되고 있다. 농업 및 관계부 산하의 농촌지도사업청은 2000년에 새로운 시스템을 시작하였다. 이 시스템은 새로운 농민조직의 적극적인 참여를 이끌어내기 위하여 제도적인 정비와 농촌지도사업을 추진하기 위하여 것이다. 지도사업과 농업연구사업체 (ARC) 간의 연계는 오랫동안 수단의 농업 및 관계부 산하에서 이루어져 왔지만, 개발도상국이 직면한 가장 큰 문제는 연구와 지도간의 연계가 잘 이루어지지 않는 점이다. AR의 효율성을 제고하기 위한 세 가지 방안은 다음과 같다. 첫째, 지도요원이 모든 ARC에 배치되어야 한다. 둘째, ARC는 농업개발전문가 이거나 농업체계연구 전문가를 증가시켜야 한다. 이들은 역할은 농민의 요구에 맞게 연구결과를 전달하는 것이다. 셋째, 연구자들은 현지농장에서 더 많은 연구를 수행해야 한다.

• Agribusiness and Information Management
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• 제5권1호
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• pp.11-19
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• 2013

Price skimming practices, false claim on products, false information/communication, marketing overseas, and deception on products in marketing have received significant attention by the researchers of ethics in marketing studies. This research considers these phenomena as marketing instruments that grossly violate the practice of ethics in this domain. The two most crucial parts in marketing that have received greater attention are product safety and advertising. The paper also examines Ethical Marketing as the ability to make marketing decisions that are morally right and acceptable to all. In order words, ethics in marketing explains how moral standards can be applied in marketing decisions. It seeks to answer the research question by looking at some fundamental business ethics theories, namely, Virtue ethics, Utilitarian, and Deontological approaches to business ethics. Nevertheless, ethics in business is very controversial as many hold different view about what makes up the standard morals that corporations should take and so it is necessary for any organization to formulate its ethical codes to follow.

• 농촌계획
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• 제5권2호
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• pp.1-13
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• 1999

Packing house is the regional center in which packing, sorting, storage, and selling of harvested fruits are taken care of all together. It is located at the producing centers, and commercializes their apples. Apple grading policies of chief producing centers should concentrate on enhancing functions and roles of its local packing house. Consequently new packing house policies for enacting individual grading standards at national and local levels should be developed. This study is to develop Korea packing house on the basis of field survey in New York State. Increasing the utilization of packing house is the main key to the success of apple grading project. Therefore, effective arrangement and utilization of sorting facilities should be evaluated and new system which enables apple farms, local cooperatives, and corporations to joint-utilize packing house must to be established.

• 드라이브 ㆍ 컨트롤
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• 제10권4호
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• pp.7-13
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• 2013

A tractor is a farm vehicle that is designed to provide a high tractive effort at low speed. It is used for versatile agricultural tasks such as hauling a trailer, tillage, mowing and construction work. As the intensity of work increases, tractors equipped with automatic transmission become popular due to the work convenience. Though manual and power shuttle transmissions are produced by domestic corporations, development for full-automatic power shift transmissions has never been challenged, and so related technology level is quite low. This paper gives a survey of the automatic transmissions from advanced foreign company, which includes layout of gear train, the way hydraulics controls clutches and brakes, electronic control system. The results are expected to be utilized as a basis in the development of original power train design for tractor.