• 농업과학연구
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• 제44권1호
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• pp.133-143
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• 2017

The purpose of this study was to investigate the status of agricultural management accounting information, education status, and policy demands through a questionnaire survey of advanced agricultural managers. These people are expected to play a key role in the changing agricultural environment in Korea. Based on survey results, several policy implications were derived for the advanced agricultural managers' agricultural management accounting information record activation. Survey results of 303 respondents identified that 63.4% of them record their agricultural management accounting information. The biggest reason given for not recording this information was lack of time for record keeping. The biggest problem was a 'lack of Question and Answer system'. In addition, 37.2% of the respondents were not aware of the current agricultural accounting guidelines. In terms of education, 71.3% of the respondents have completed course work in accounting and responded that an 'On-off parallel education system', which offers both online and offline classes, was the most effective method to prevent dropout. Respondents thought that agricultural management accounting records were helpful for the management of agriculture and their participation in government policies. They also thought that customized education programs should be further implemented for enhancing the effectiveness of education programs, and 'One-stop Question and Answer system on related web sites and organizations' is required for them to keep better records. The following policy implications can be derived from the survey results. First, interoperability between agricultural management accounting information recording programs is needed. Second, accessibility should be strengthened. Third, the education system needs to be improved. Fourth, voluntary participation should be encouraged. Last, the government needs to establish a post-verification system.

• 산업융합연구
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• 제19권5호
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• pp.35-45
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• 2021

본 연구는 중국 농업 상장기업의 회계부정 수단을 분석하여, 회계부정 예방과 후속 조치의 제시를 목적으로 한다. 본 연구에서는 21개의 중국 농업기업을 대상으로 회계부정 수단을 조사하여 분석한 것이다. 중국 농업기업들이 사용한 회계부정 수단과 각각의 수단의 사용 빈도 등을 조사하여 중국 농업기업의 회계부정 수단의 특징을 확인하고, 부정 예방을 위한 조치들을 제언할 것이다. 농업과 관련 상장기업의 회계부정 수단은 주로 이익 증액, 순자산 증액, 회계정보 위반 공시 등을 사용하였다. 중국의 위반 기업들을 분석한 결과, 이익 증액에서는 소득 위조, 순자산 증액에서는 자산 증액, 회계정보 위반 공시에서는 불완전한 공시를 주요 수단으로 사용한 것으로 나타났다. 이 중에서도 이익 증액에서 소득 위조가 조사대상 21개 중에서 16개 기업에서 회계부정의 수단으로 사용하여 빈도가 가장 높았다. 본 연구를 통하여 학문적으로 회계감사분야에 있어 중국 농업기업의 회계부정에 대해 부정행위의 동기를 찾아내고 부정행위를 줄일 수 있는 제언을 얻을 수 있으며 회계부정과 관련된 이론적 연구에 많은 도움이 될 것이다.

• 농업과학연구
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• 제26권2호
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• pp.106-115
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• 1999

It will become necessary for farmers to adopt information technology into commercialized farming system, since its productivity is increasingly linked to how to exploit the agricultural information. The purpose of this study is to examine the current status of information technology and to suggest ways to utilize the information technology for innovative farm management. Internet should become more important instruments which farmers might utilize in order to collect and mine the agricultural information because of its rapidity, reliability and precision. Also farmers should be encouraged to adopt a GIS-based farm management decision support system and to integrate the market information and geographic information such as soil, water, temperature, etc. for optimal decision making. Another way of improving farm management is to make farmers use agricultural accounting software for individual farmers and develop farming simulation system which analyze a farmer's current financial condition and suggest how to improve it. Making home page would be major marketing strategy for farmers to promote the sales of agricultural products.

• 한국농림기상학회지
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• 제17권3호
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• pp.236-247
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• 2015

국내 영농과 영림은 최근 지구 온난화를 비롯한 환경 변화와 더불어 급격한 경제 사회적 변화로 인해 어려움을 겪고 있고 이를 극복하기 위한 열쇠로 "지속가능성"이 검토 되고 있다. 본 연구를 통해 지속가능한 영농 영림을 위한 국내외의 다양한 접근 방법들을 살펴본 결과 1) 지표접근법, 2) 계정접근법, 그리고 3) 생태학적 접근법을 통해 지속가능한 영농 영림 지수 등의 연구개발이 활발히 진행되고 있음을 확인할 수 있었다. 그러나 국내에서는 아직 생태학적 접근법을 통한 지속가능한 영농 영림 관련 연구를 찾기가 쉽지 않다. 이에 대한 연구는 그간 기후변화에 대응하여 기상청 농촌진흥청 산림청 등에서 확보한 영농 영림 기상 및 생태자료와 특히, 지난 10여 년간 농경지와 산림에서 플럭스 관측을 통해 확보하고 있는 대기-생태계간 에너지, 물 및 이산화탄소 교환량 데이터를 기반으로 수행될 수 있다. 국제 사회의 노력에 발맞춰 지속가능한 영농 영림을 위한 연구 역량을 충분히 구축할 수 있도록 하기 위해 단계별 연구 추진을 제안한다.

• 농업과학연구
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• 제28권2호
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• pp.147-161
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• 2001

Efficiency and competitive power in agribusiness management has became important issue due to the rapid changes in farming environment under new WTO agreement. To increase competitive power, small-sized petty farm should be restructured to be specialized large-scaled farming system. Trust farming corporation(TFC) has been introduced to increase farm productivity and competitive power through large scale farming system and refined management skills. Eventually, TFCs are expected to revitalize rural economy. TFCs are increasing in numbers, but they are unsatisfactory in quality often with insolvent operations. The typical problems with TFCs are internal conflicts among members, lack of management abilities and incentives, inefficiency in machinery use, and insolvent operations. The self effort by members and legal-institutional assistance can alleviate the negative factors against the rational for cooperative management and sustain TFCs. This study identifies the management problems of TFCs. To provide the methods for increasing management efficiency, improving rational management skills, and hence to help revitalizing the rural economy with competitive power, 20 TFCs in Nonsan County is surveyed. The major findings are as follows; 1) According to the survey result of 20 trust farming corporations, investments on the accumulation of knowledges and information, accounting management, machinery management are required due to the present lack of management/accounting ability. There also exist problems associated with revenue sources, labor uses, and public recognition. To increase management efficiency under current situation, corporations should import active business plans with expanding farming execution and off-farm season business. 2) Based on the result of corporations' business analysis, more than 50% of the corporations were not able to provide profit dividends to the members. It suggests that trust farming corporations need appropriate and stable revenue sources to sustain business. It is also required that corporations should reduce their excessive expenditure on fixed assets. 3) Theoretical amounts of consignment fees for tillage operation, planting, and harvesting were found to be 338,874 won, 216,596 won, and 332,318 won, respectively. Although actual levels of fee are 110%~120% of these theoretical levels of consignment fee, corporations' expected fee levels could not be acheived because of competency of consignment market.

• 경영과정보연구
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• 제35권4호
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• pp.21-36
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• 2016

본 연구는 2009년을 전후하여 전국의 지역농협을 대상으로 당기순이익 변화분 등을 중심으로 재무성과 분석을 실시하였다. 지역농협 최고경영자인 조합장선거결과를 활용하여 2009년도를 전후선거결과와 재무성과의 변화에 대한 분석을 시도하였다. 선거실시로 인한 조합장 교체가 강압적 교체의 한 유형으로 가정할 때, 선거 이전의 경영성과 악화가 조합장 교체로 이어졌을 유의한 가능성이 있음을 프라빗 분석으로 통해 확인하였고, 상임이사 제도를 운영 중인 조합의 조합장 교체가 있을 경우 (+)의 재무개선효과가 있음을 확인하였다. 또한 입지유형에 따른 농촌형과 도시형 조합으로 분류하였을 때 2009년을 전후하여 농촌형 조합의 당기순이익의 유의한 개선이 나타나는 것을 확인하였다. 시간이 다소 지난 2009년 전후의 지역농협 재무분석 데이터를 활용하면서 ROE, ROA등 일반적 경영성과 분석 자료가 아닌 당기순이익의 증감을 중심으로 분석하였음에도 불구하고, 국내 농협의 전국단위 분석으로 2015년 전국조합장 동시선거 결과와의 연계분석의 토대를 마련하였다는데 의의가 있다고 본다.

• 한국농공학회논문집
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• 제63권2호
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• pp.85-96
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• 2021

Irrigation return flow is defined as the excess of irrigation water that is not evapotranspirated by direct surface drainage, and which returns to an aquifer. It is important to quantitatively estimate the irrigation return flow of the water cycle in an agricultural watershed. However, the previous studies on irrigation return flow rates are limitations in quantifying the return flow rate by region. Therefore, simulating irrigation return flow by accounting for various water loss rates derived from agricultural practices is necessary while the hydrologic and hydraulic modeling of cultivated canal-irrigated watersheds. In this study, the irrigation return flow rate of agricultural water, especially for the entire agricultural watershed, was estimated using the SWMM (Storm Water Management Model) module from 2010 to 2019 for the Madun reservoir located in Anseong, Gyeonggi-do. The results of SWMM simulation and water balance analysis estimated irrigation return flow rate. The estimated average annual irrigation return flow ratio during the period from 2010 to 2019 was approximately 55.3% of the annual irrigation amounts of which 35.9% was rapid return flow and 19.4% was delayed return flow. Based on these results, the hydrologic and hydraulic modeling approach can provide a valuable approach for estimating the irrigation return flow under different hydrological and water management conditions.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.389-400
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• 2020

A construction project is a designed product made up of labors, materials, and installations in the project positioned on the ground and may include the underground and ground section, and the section in water or on the water surface. It is a civil, industrial, transport, agricultural and rural development, infrastructure, or some other. A key phase in the life cycle of these construction projects is the implementation when building products are made directly with workers, equipment, materials, and managers. If there is a lack of management experience, information, and problem-solving solutions to tackle the risks faced by contractors, especially foreign ones, will fail in controlling the project's cost. This study was conducted with investigations, discussions, and evaluation of the factors that lead to cost overruns in the construction projects of international contractors in Vietnam. The principal component analysis (PCA) showed that those factors that influence cost overruns these construction projects fall into five general groups, including factors related to (i) the owners, (ii) the foreign contractors, (iii) the subcontractors and suppliers, (iv) state management, and (v) the project itself. Besides, the study proposes solutions to limit cost overruns in construction projects and improve the profitability of international contractors in Vietnam.

• The Journal of Asian Finance, Economics and Business
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• 제9권8호
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• pp.71-80
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• 2022

This study aims to investigate the effects of fair value valuation of biological assets and bearer plants measured at historical cost on the cost of third-party capital. The study contributes to the agricultural sector and the International Accounting Standard - IAS 41, which has been modified to remove the requirement to apply fair value for bearer plants, one of the primary biological assets with no active market. For this, 182 companies from 39 countries were studied in the years 2020 and 2021, with information taken from the Thomson Reuters Eikon platform. The methodology involves regression by the ordinary least squares method based on the model of Daly and Skaife (2016). The results show that the biological asset at fair value does not influence the cost of debt and that the measurement of bearer plants at historical cost has no effect on the cost of debt. Fair value did not change the perceived cost of debt of the analyzed companies in the studied period, contrary to Daly and Skaife (2016). Finally, the cost of third-party capital can be influenced by other aspects related to profit quality, which were not examined in this paper, such as profit management.

• 한국수자원학회:학술대회논문집
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• 한국수자원학회 2020년도 학술발표회
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• pp.211-211
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• 2020

The concept of virtual water has been largely applied in the study of regional, national, and global water flows with particular emphasis on water scarcity. Despite water traditionally being managed locally, certain global forces influence the local water resource scarcity/availability and hence virtual water exchanges worldwide. It is therefore of necessity that the significant forces be examined to understand the relationship between available water in a region and the variability and trends in environmental, social, and economic factors that are of utmost importance in the formulation of water resources management policies. This study therefore reviewed recent literature from 2003 - 2019 to determine the significant indicators of virtual water trade at different spatiotemporal levels. The study examined and compared the major approaches to virtual water trade flows accounting, and also identified and discussed policy implications and future research options concerning the analysis of virtual water trade. Available information has shown that virtual water trade is significantly influenced by economic (GDP, Demand-Supply of goods and services), geographical (Distance), institutional (population) and environmental (water availability, arable land, precipitation) factors. Reports further show that the selection of a given approach for virtual water trade flows accounting will depend on the scope of the study, the available datasets, and other research preferences. Accordingly, this study suggests that the adoption of multidisciplinary approaches to virtual water trade, taking into consideration the spatial and temporal variations in water resources availability and the complexity of environmental and socioeconomic factors will be pivotal for establishing the basis for the conservation of water resources worldwide.