• Industry Promotion Research
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• v.5 no.4
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• pp.39-53
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• 2020

With the recent increase in the demand for corporate trust based on transparency in accounting, such as management disclosures and autonomous management disclosures for Social Innovative Enterprises, the duties of Social Innovative Enterprises on accounting and tax affairs have become important. This study looked at the effects of NCS accounting, audit and tax functions on the sustainability of Social Innovative Enterprises, which have not been studied. In particular, issues such as management disclosures and adequacy of financial statements depend on how ethically the accounting officer performs the work. Accordingly, we looked at the intermediation of accounting ethics held by the person in charge of accounting in relation to the sustainability of the NCS accounting, audit and taxation functions. The research subjects surveyed 500 people in charge of accounting at 50 social innovation companies, including social enterprises established in special cities and metropolitan cities such as Seoul and Busan, as well as social cooperatives. A path analysis was conducted with 372 valid questionnaires. As a result of the analysis, NCS accounting, audit and tax functions have a significant impact on both economic value and social value and environmental value, which are the sustainability elements of Social Innovative Enterprises. It was also found that NCS accounting, audit and tax affairs had a significant impact on accounting ethics, and accounting ethics had a significant impact on social and environmental values, excluding economic values. In addition, accounting ethics were found to have a mediated effect between NCS accounting, audit and taxation functions and the sustainability elements of Social Innovative Enterprises. In particular, the relationship between NCS accounting, audit and tax affairs and social value was found to be completely mediated.

• The Journal of the Korea Contents Association
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• v.20 no.4
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• pp.358-372
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• 2020

Recently, there has been growing social interest in the use of care farms as part of therapy for neurological or mental patients and regional innovation for rural areas. Care farm, which combines the health treatment and rural innovation perspectives, is important to establish a proper governance system for mutual collaboration with various stakeholders. However, there is still a lack of research on this. Therefore, this study designed the care farm governance framework and comparatively analyzed the governance between Netherlands paradise care farm and Belgium blue farm, which are major successful care farm cases. The results showed different governance system between Netherlands and Belgium care farm in terms of institutional and financial support, regional characteristics, structure, operation, and strategy. In Netherlands, as the central government-initiated therapy-centric, care farm governance is concentrated in treatment of patient mainly supported by Ministry of Health, Welfare and Sports under the law on social support. Whereas, in Belgium, as local government-initiated agriculture-centric, care farm governance is mainly focused to lead voluntary participation of agricultural cooperatives and medical institutions in regional area. This study provides a theoretical foundation of governance type and system for the care farm research and suggests guidelines of care farm governance for the governments like South Korea consider activating care farm.

• The Journal of Fisheries Business Administration
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• v.46 no.2
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• pp.75-92
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• 2015

Generally, the outcomes of the historical study in some domain would be a most fundamental and basic reference for understanding the essential and core component of them. Specially in case of social science, the importance of historical research much more emphasized that would be divided into independent academic field. In Korean history including fisheries business and industry, the most remarkable historic event would be the period of Japanese colonial rule that one of the most obstacle should overcome. Though the fisheries business and industry of Korea have considerable own history, the research and study of that not so much have been performed or investigated including the period of Japanese colonial rule. Most of the existing research of fisheries history have merely focused on partial topics like 'Fishermen's Association', 'Fisheries Industry Despoliation'. And the historical study of fisheries business and industry's overall status and trend in local area except Pusan also not enough. The aims of this study are exploring the fisheries trends and status during the period of Japanese colonial rule in Tongyeong and finding out the overall major fisheries business issues that would be a better understanding the Korean fisheries industry. Achieving that Objectives, over 800 articles of media, the Japanese government-general of Korea, and other historical data were gathered, refined and analyzed. This paper focused on of major fisheries topics and issues that including overall fisheries status, trends, fisheries catches, local fisheries cooperatives and fisheries exhibition during the period of Japanese colonial rule in Tongyeong. The result of this study shows that the status of fisheries in Korea had been deteriorated for exploitation of Japanese imperialism and Japanese fisheries capitalist during that period. Though the level of Tongyeong in fisheries was very high in terms of catches ratio and population of fisherman, the distribution networks of fishermen's association was not good enough. And the Tongyeong fisheries exhibition in 1922 has positive aspects for considering both composition of organization and educational activity. Even though the results and findings would be a helpful guidelines for understanding the fisheries business trends and status under the rule of Japanese imperialism, more research and study of that should be accomplished.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.17 no.6
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• pp.418-428
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• 2016

The participants in an urban and housing redevelopment project were categorized as construction companies, government employees, and housing cooperatives. This study analyzed how a public management system affects the continuous participation intention using comprehensive project satisfaction. The specific factors for the evaluation items of a public management system were composed using advanced research. A hypothesis and research model was set up and verified using the PLS-SEM model to analyse how the continuous participation intention is affected by the public management system via comprehensive projects satisfaction. Setting the project plan and selecting the project tool, as well as post management and sustainability affect the comprehensive projects satisfaction meaningfully in the case of construction companies. The participation of the user, and post management and sustainability affect the comprehensive project satisfaction meaningfully in the case of government employees. The operating organization and using and participation of the user affect the comprehensive project satisfaction meaningfully in the case of a housing cooperative. The comprehensive project satisfaction affects the continuity of the participation meaningfully in the case of all of project participants.

• Asian-Australasian Journal of Animal Sciences
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• v.29 no.3
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• pp.404-412
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• 2016

We hypothesized that supplementing finishing diets with palm oil would promote adipogenic gene expression and stearoyl-CoA desaturase (SCD) gene expression in subcutaneous (s.c.) and intramuscular (i.m.) adipose tissues of feedlot steers. Eighteen Angus and Angus crossbred steers were assigned to three groups of 6 steers and fed a basal diet (control), with 3% palm oil, or with 3% soybean oil, for 70 d, top-dressed daily. Tailhead s.c. adipose tissue was obtained by biopsy at 14 d before the initiation of dietary treatments and at 35 d of dietary treatments. At slaughter, after 70 d of dietary treatment, tailhead s.c. adipose tissue and i.m. adipose tissue were obtained from the longissimus thoracis muscle. Palm oil increased plasma palmitic acid and soybean oil increased plasma linoleic acid and ${\alpha}$-linolenic acid relative to the initial sampling time. Expression of AMP-activated protein kinase alpha ($AMPK{\alpha}$) and peroxisome proliferator-activated receptor gamma ($PPAR{\gamma}$) increased between the initial and intermediate biopsies and declined thereafter (p<0.03). SCD gene expression did not change between the initial and intermediate biopsies but declined by over 75% by the final period (p = 0.04), and G-coupled protein receptor 43 (GPR43) gene expression was unaffected by diet or time on trial. Soybean oil decreased (p = 0.01) $PPAR{\gamma}$ gene expression at the intermediate sample time. At the terminal sample time, $PPAR{\gamma}$ and SCD gene expression was less in i.m. adipose tissue than in s.c. adipose tissue (p<0.05). $AMPK{\alpha}$ gene expression was less in s.c. adipose tissue of palm oil-fed steers than in control steers (p = 0.04) and CCAAT enhancer binding protein-beta ($CEBP{\beta}$) gene expression was less in s.c. and i.m. adipose tissues of palm oil-fed steers than in soybean oil-fed steers (p<0.03). Soybean oil decreased SCD gene expression in s.c. adipose tissue (p = 0.05); SCD gene expression in palm oil-fed steers was intermediate between control and soybean oil-fed steers. Contrary to our original hypothesis, palm oil did not promote adipogenic gene expression in s.c. and i.m. adipose tissue.

• Journal of Aquaculture
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• v.18 no.4
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• pp.287-292
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• 2005

An 8-week of growth feeding trial was conducted to evaluate effects of the experimental extruded pellet (EP), commercial EP and raw fish-based moist pellet (MP) for growing flounder (Paralichthys olivaceus). Three replicate groups of the fish average weighing 43.5 g were fed four experimental diets (EP1, EP2, EP3 and EP4), four commercial diets (EP5, EP6, EP7 and EP8) and MP. Weight gain of fish fed the EP2, EP3 and EP4 was the highest among treatments, but not significantly different to that of fish fed the EPl, EP7 and MP. Feed efficiency and protein efficiency ratio of fish fed the MP were the lowest among treatments, but daily feed intake and daily protein intake of fish fed the MP were the highest among treatments. Moisture, lipid and ash contents of whole body were affected by diets, but protein content was not affected by diets. It is concluded that the dietary formulations used in the EP2, EP3 and EP4 can be applied in the practical exuded pellet feeds for growing flounder of 42-108g size.

• The Journal of Fisheries Business Administration
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• v.29 no.2
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• pp.111-141
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• 1998

Why are auctions so prevalent in fisheries fields\ulcorner One answer is, perhaps, that fisheries products have no standard value. The price of any catch of fish (at least of fish destined for the fresh fish market) depends on the demand and supply conditions at a specific moment of time, influenced by prospective market developments and prices must be remade for each transaction. There are various auction schemes including written-bid method in Korea. It is difficult to make decision the application of auction selling in market distribution. One reason is the absence of adequate data on which to base firm statements. There is very little precise information about the relative volume handled by auction scheme as compared with other sales schemes Because of the paucity reliable data, one must depend largely on qualitative in attempting to above this problem. This paper is designed to examine which auction scheme is more efficient as a economic tool by introducing the three auctions, as samples, utilized in Koheung peninsula. Koheung coast with abundant fisheries resource, locates on the Middle-South part in Korea and has three auction firm operating by fisheries cooperatives. fur selling of dry fish included sea weed, live fish and fresh fish respectively, As a result, 1 found that there are three interesting auction schemes as follow : 1. More than one winners are selected as buyers. The highest bidder can at first get fishes he wants to buy, second winner can get surplus fishes after the highest bidder employes one's privilege with the highest pay, and next winner would be a buyer if fishes would be left in sequence after being sold with higher price. Every fisherman can sell one' s fishes with equal unit price if he delivery it to the winner within one day. Therefore, all the vendors feel they are equal members of fisheries cooperation. 2. Written-bid pricing on the cover of handy book. It is easy to write and to erase the figure more than on the small black board, and is convenient also to keep in the pocket. 3. Auctioning on the fixed platform with fixed fish tank is a very fast auction scheme in spite of short displaying time. Auctioneer presides bidding at one place on the fixed platform, instead of moving, vendors should carry a container of live fishes in the fish tank into showing table in front of would-be buyers and auctioneer. Although the applicability of the auction system to a marketing problem depends in part on subjective considerations by those making decision, basically it is a matter of comparative economic efficiency. In general, if the scheme maximizes returns in relation to the effort expanded by both buyers and sellers, it will be utilized. If it does not, a more efficiency may take place over a period of time, but, even more important, those making decisions may become aware of the potentialities of new schemes. Therefore, in order to applicate the three interesting auction schemes introduced in this paper to other fisheries market, it is necessary not only to analyze many other auction schemes but also to compare the economic efficiency those schemes utilizing in other fisheries market.

• Journal of Animal Science and Technology
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• v.50 no.1
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• pp.1-8
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• 2008

This study was conducted to develop a traceability system for systematic animal identifi- cation to increase efficiency of animal production, post production and processing to ensure that quality and sanitary meat products reach the consumers of the entire country. The new animal identification traceability system was designed for easy management, data collection and storage considering bar code, registration number and farm number.Specifically the system aimed 1) To provide standard radio frequency technology identification (RF-ID) for livestock management, standard of ear tag, microchip and ear tag identification equipment, 2) To guarantee meat product label thereby safeguarding the consumers 3) To give incentives to farmers for producing quality meat products and 4) To provide unified system for national livestock management.Results of the research which started in July 2003 which was used by several farmers’ cooperatives and Department Store revealed the feasibility of using the RF-ID system although much will be done to conform to global nomenclatures.

• Journal of Distribution Science
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• v.12 no.11
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• pp.77-83
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• 2014

Purpose - The National Agricultural Cooperative Federation of Korea and National Fisheries Cooperative Federation of Korea have prosecuted both financial and retail businesses. As cooperatives are public institutions and receive government support, their sound management is required by the Financial Supervisory Service in Korea. This is mainly managed by CAEL, which is changed by CAMEL. However, NFFC's business section, managing the finance and retail businesses, is unified and evaluated; the CAEL model has an insufficient classification to evaluate the retail industry. First, there is discrimination power as regards CAEL. Although the retail business sector union can receive a higher rating on a CAEL model, defaults have often been reported. Therefore, a default prediction model is needed to support a CAEL model. As we have the default prediction model using a subdivision of indexes and statistical methods, it can be useful to have a prevention function through the estimation of the retail sector's default probability. Second, separating the difference between the finance and retail business sectors is necessary. Their businesses have different characteristics. Based on various management indexes that have been systematically managed by the National Fisheries Cooperative Federation of Korea, our model predicts retail default, and is better than the CAEL model in its failure prediction because it has various discriminative financial ratios reflecting the retail industry situation. Research design, data, and methodology - The model to predict retail default was presented using logistic analysis. To develop the predictive model, we use the retail financial statements of the NFCF. We consider 93 unions each year from 2006 to 2012 to select confident management indexes. We also adapted the statistical power analysis that is a t-test, logit analysis, AR (accuracy ratio), and AUROC (Area Under Receiver Operating Characteristic) analysis. Finally, through the multivariate logistic model, we show that it is excellent in its discrimination power and higher in its hit ratio for default prediction. We also evaluate its usefulness. Results - The statistical power analysis using the AR (AUROC) method on the short term model shows that the logistic model has excellent discrimination power, with 84.6%. Further, it is higher in its hit ratio for failure (prediction) of total model, at 94%, indicating that it is temporally stable and useful for evaluating the management status of retail institutions. Conclusions - This model is useful for evaluating the management status of retail union institutions. First, subdividing CAEL evaluation is required. The existing CAEL evaluation is underdeveloped, and discrimination power falls. Second, efforts to develop a varied and rational management index are continuously required. An index reflecting retail industry characteristics needs to be developed. However, extending this study will need the following. First, it will require a complementary default model reflecting size differences. Second, in the case of small and medium retail, it will need non-financial information. Therefore, it will be a hybrid default model reflecting financial and non-financial information.

• Korean Journal of Fisheries and Aquatic Sciences
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• v.46 no.6
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• pp.769-776
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• 2013

This study evaluated fermented soybean meal (FSM) as a fish meal (FM) replacement and determined the appropriate amount of FSM in juvenile olive flounder diet. Twenty-four aquaria with a flowing-water system were stocked with fish averaging 20.9 g at a density of 25 fish/tank. Five experimental diets were prepared replacing FM with 0, 10, 20, 30, or 40% FSM based on FM protein (designated $FSM_{0}$, $FSM_{10}$, $FSM_{20}$ $FSM_{30}$, and $FSM_{40}$, respectively). Two additional diets were prepared that replaced 30 or 40% of the FM with FSM with added amino acids (methionine and lysine) (designated $FSM_{30+AA}$, and $FSM_{40+AA}$, respectively). Fish (triplicates) were fed one of the eight experimental diets (50% crude protein and 16.7 kJ available energy $g^{-1}$ diet) for 8 weeks. Survival did not differ among the treatments during the feeding experiment. There were no significant differences in weight gain (WG) or specific growth rate (SGR) among the fish fed diets with up to 30% of the FM replaced. However, fish fed $FSM_{40}$ or $FSM_{40+AA}$ had a reduced WG and SGR, as compared to $FSM_0$ (control) (P < 0.05). The feed efficiency and apparent digestibility showed a similar trend (P < 0.05). The proximate composition in the whole body of fish differed only between the control and $FSM_{40}$ for the crude protein level and between the control and $FSM_{30+AA}$ for the crude lipid level. The whole-body amino acid composition did not differ among treatments. No significant differences were found between the diet groups with and without amino acid supplementation, indicating that amino acid supplementation had no effect. The major finding of this study is that fermented soybean meal may replace up to 30% of fish meal without amino acid supplementation for normal growth of juvenile olive flounder.