• Korean Journal of Agricultural Science
• /
• v.28 no.2
• /
• pp.147-161
• /
• 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.

• The Korean Journal of Community Living Science
• /
• v.28 no.4
• /
• pp.653-667
• /
• 2017

The purpose of this study were to investigate the socio-economic impacts of urban-to-rural migration on the rural community and to identify the factors influencing rural residents' recognition of the socio-economic impacts of urban-to-rural migration on the rural community. For the purpose, this study analyzed Korea Rural Economic Institute's rural residents survey(2016), using multiple regression model. The main finding of this study were as follows: Positive social impacts of urban-to-rural migration on rural community were (1) contributing to community sustainability through population growth, (2) contributing to securing agricultural human resources, and others. Negative social impacts of urban-to-rural migration on rural community were (1) increasing unnecessary complaints and deepening distrust, (2) weakening of community consciousness, and others. Positive economic impacts of urban-to-rural migration on rural community were (1) increasing the value of residents' property, (2) contributing to local finance through increased local tax revenue, and others. Negative economic impacts of urban-to-rural migration on rural community were (1) difficulty of scaling farmland due to small-scale farming, (2) land shortage caused by rising land prices, and (3) fierce competition to secure labor force. According to the multiple regression analysis, the major factors influencing rural residents' recognition of the socio-economic impacts of urban-to-rural migration were (1) villagers' general attitude toward urban-to-rural migrants, (2) urban-to-rural migrants' community participation, (3) age, and (4) fitness of village in urban-to-rural migration.

• Journal of the Korea Society of Computer and Information
• /
• v.3 no.2
• /
• pp.229-238
• /
• 1998

Current cost income is composed of current operating profit and holding gains. There is two viewpoints about the nature of current cost changes: earnings and capital adjustments. The former is based on the financial capital maintenance concept, while the latter is based on the physical capital maintenance concept. Proponents of current cost accounting are convinced that it provides more useful information than conventional accounting. Advocates of financial capital believe that current cost information is needed for management to evaluate their past decisions, and thereby be able to improve their decision-making ability. Defenders of historical cost point out that current cost accounting violates the traditional revenue recognition principle by recognising increases in the value of assets before sales.

• Culinary science and hospitality research
• /
• v.24 no.2
• /
• pp.112-118
• /
• 2018

The purpose of this study is to develop and test a model that explains the effect of experiential marketing factors on: 1) brand image, 2) satisfaction, and 3) loyalty in context of restaurants located in complex shopping mall. In addition, the study clarified how these variables relate to each other. Survey were distributed to customers who have visiting experience(s) in a restaurants in complex shopping mall. Total 360 participants were distributed and 344 questionnaires were used for analysing. The confirmatory factor analysis and structural equation modeling(SEM) have been employed research methods for frequency analysis, reliability analysis and measurement model validation. The findings of this study identified that relation factor of experiential marketing elements was only significant factor on brand image Furthermore, sense and recognition were critical components of customer satisfaction. Last, present study also identified the significant relationship between satisfaction and customer loyalty. These findings may contribute to provide valuable marketing strategic for this business segmentation, and it can be utilized as a fundamental study to establish an efficient business plan to increase revenue especially for restaurant business located in complex shopping mall.

• Journal of Information Technology Applications and Management
• /
• v.17 no.2
• /
• pp.47-69
• /
• 2010

Small and Medium Enterprises(SMEs) represent quite a large proportion of the Information Technology (IT) industry as a whole in terms of the sales revenue and the number of employees. And their role has been constantly growing. However, they have suffered from the shortage and turnover of skilled IT personnel. Under the background, this study focuses on how to effectively retain IT personnel in SMEs. Job embeddedness is the newly emerging concept in the turnover research. It is known that job embeddedness predicts turnover better than the traditional attitude variables such as job satisfaction and it can be developed by human resource practices. So, this study empirically investigates the relationship among human resource practices, job embeddedness and turnover intention. The survey results of 193 IT personnel reveal that compensation, technical competency development, recognition and work-life balance practice have statistically significant effects on job embeddedness, and that job embeddedness has a negative influence on turnover intention of IT personnel. Based on these results, the implications for managing turnover issues in IT SMEs are suggested.

• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.1
• /
• pp.37-43
• /
• 2021

The main objective of this study is to discuss the effect of free cash flow as a moderating variable on managers' decisions as regard earnings management. Companies with free cash flow are expected to refrain from taking opportunistic actions such as earnings management. The research used quantitative methods with sub-group moderating analysis. It is found that there is a significant relationship between past performance and earnings management, where the free cash flow is the moderating variable. The effect of past performance on earnings management is shown to slightly increase as free cash flow is considered. The findings of this study prove that earnings management is a practice that is often done by utilizing the flexibility of accounting recording and recognition mechanisms. Past performance becomes the main variable in encouraging managers to manage earnings by reducing revenue in the current period. This research can also be a reference in explaining managerial behavior and can be a reference to improving ethical human resource capabilities. This research focuses on companies in Indonesia that conduct earnings management by lowering profits as a result of declining past performance and examines aspects of free cash flow that reinforces the conduct of earnings management.

• Journal of Digital Convergence
• /
• v.13 no.9
• /
• pp.57-75
• /
• 2015

The study introduces the case of initial adoption and convergence of accounting system under the K-IFRS by the quasi-government entity, the National Research Foundation of Korea(NRF). Followings are the methodology used in the study. (1) The study provides several accounting issues, their impact on the financial information of the NRF and implications about NRF's financial information in the course of convergence of accounting system under the K-IFRS. (2) As examples of accounting issues, the NRF reflected several accounting difference such as revaluation of fixed assets, economic useful life, depreciation method, reclassification of investment, representation of transfer revenue from the government, the timing of revenue recognition, and employ benefits, etc. As results of adjustments under the K-IFRS, the NRF decreased 1,109 billion of total assets and 1,064 billion of total liabilities. Also, increase in operating expenses results a slight decrease in net income, which may have an impact on future management evaluation of the NRF. A successful case of K-IFRS adoption by the NRF which brings deep insight on adoption and convergence of new accounting system to other quasi-government entity.

• The Journal of Fisheries Business Administration
• /
• v.43 no.3
• /
• pp.89-106
• /
• 2012

This study estimated the size of ornamental fish market as the basis survey for the development of the ornamental fish industry in Korea. It presents improvement projects agendas for the development of the Korean ornamental fish industry by investigating the challenges of the ornamental fish industry and consumer awareness. First, looking at the size of the ornamental fish market, calculated on the basis of survey results, the size of ornamental fish market is analysed as 231.8 billion won. The actual ornamental fish market is presumed to be much larger than this considering unclear gross sales from e-commerce and group sales, goods excluded from the ornamental fish export, expensive ornamental fish transaction from smuggling are missing. Ornamental fish industry and consumer awareness survey results can be described as follows: First, revenue structure of the ornamental fish market depends on a handful of expensive purchasing group rather than on low-cost consumption group. Second, many members of the ornamental fish producers, wholesalers, road shops are small-scale. Third, the sale of aquarium fish and aquarium fish related supplies in road shop have different market structures. Fourth, ornamental fish consumption is in the ongoing recession. Fifth, ornamental fish industry hopes for expansion of distribution and Research & Development. Sixth, satisfaction of ornamental fish consumers is generally low. As described above, ornamental fish industry in Korea are vulnerable in the market structure and industry is small and the consumer's satisfaction degree is staying in the 'normal' level. If current state will continue, future consumption can be reduced. It is necessary to increase the competitiveness by using various method including reorganization of the structure of the ornamental fish industry even though it is hard to reach conclusion only with the results of the survey.

• Journal of Convergence for Information Technology
• /
• v.9 no.9
• /
• pp.94-107
• /
• 2019

This study was aimed to clarify the concept of professionalism of the nurse. Walker and Avant's concept analysis process was used. The main attributes of professionalism of the nurse were advanced nursing knowledge, excellent nursing skill, person-centered nursing care, ethicality, responsibility, peer cooperation, autonomy, and outstanding situational judgement, and problem solving. The antecedents were a long enough period of nursing education and experience, research activities, personal qualities, and self-directed training. The consequences were improvement of professional identity and low turnover rates of nurses; improvement of nursing satisfaction, health recovery and well-being for patients; improvement of nursing quality, revenue, and reputation for hospital; gaining social recognition and development of nursing profession; obtaining financial benefits in national health care for nation. The findings of the study provide clarification of the concept of professionalism of the nurse and lay the foundation to establish professionalism among nurses to deliver good nursing care.

• Journal of Digital Convergence
• /
• v.11 no.8
• /
• pp.53-64
• /
• 2013

This study was conducted from the time when discussion of improvement and keeping heavy taxation on multiple home owners was began, experts who may express professional opinion such as realtors, tax accountants and revenue officers were picked up besides the direct interested parties such as single and multiple home owners. This study collected their various opinions regarding whether keeping the heavy taxation system on multiple home owners or not and the effect of it. As a result of the survey, people living in Seoul who owned more houses showed higher awareness about heavy taxation on multiple home owners, and people agreed more about abolishing the heavy taxation when they own more homes. From this study, it was found out that different recognition about heavier transfer income tax on multiple home owners of each person concerned and necessity of rearranging this uncertain condition of temporary regulation in the future. The tax law should be improved to supply clear policy signals to the market for recovery of housing transactions and supply expansion of jeonsei to monthly rental housing and managing of taxation policy which reflects taxpayers' opinion may correspond to more effective and fair taxation principle.