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서상택 ( Sang Taek Seo ),김성섭 ( Seong Sup Kim ),정효재 ( Hyo Jae Jung ),이철희 ( Cheol Hee Lee ) 한국농업경제학회 2014 農業經濟硏究 Vol.55 No.4
This study was performed to grasp the situation of agricultural accounting education performed by rural development institutions and provide the improvement plans for educational efficiency. For the study persons in charge of agricultural accounting education in the institutions were surveyed with questionnaire including educational records and recognitions of persons in charge. Results showed that the institutions on average did not provide sufficient amount of education for farm recording or agricultural accounting system even though the institutions had sufficient hardwares for the education of agricultural accounting system. The persons in charge of education recognized the importance and necessity of farm recording and agricultural accounting education but admitted the ineffectiveness of the education. For the improvement of the education, customized learning system and follow-up management for agricultural accounting education should be considered. In addition, good lecturers, farm recording by farmers, unified control system of the institutions for agricultural accounting education, farmers` perception of the necessity of agricultural accounting system, incentives through institutionalization of the farm recording, consulting services with high quality were also needed to be seriously considered.
서상택 ( Sang Taek Seo ),김성섭 ( Seong Seop Kim ) 한국협동조합학회 2013 韓國協同組合硏究 Vol.31 No.1
This study compares the combination of marketing channels of two watermelon cooperatives in Jincheon county and shows expected economic values of the proposed marketing channels redesigned based on channel satisfaction and preference analysis. For the study, one hundred ninety two watermelon farms were surveyed and marketing data were collected from regional agricultural cooperatives in the county. Two marketing entities, Deoksan and Sangajincheon, in the county show the same marketing channels with different marketing ratio. Collector of agricultural products ranks the first in sales volume in Deoksan while agricultural wholesale markets in the first in Sangajincheon. Both entities, however, prefer the agricultural wholesale entity as a sales target. Scenarios for the new marketing channel with higher marketing ratio of agricultural wholesale entity were set according to the current marketing channel and farmers` preference for the market and analyzed with partial budgeting method. The results show that the new marketing channel produces higher income compared with the current marketing channel. Both agricultural cooperatives and watermelon farms have to play their roles to change marketing channels and improve the quality of watermelon.
축산물 가격변동의 물가 파급영향에 대한 소비자 인식 분석
서상택 ( Sang Taek Seo ),김태후 ( Taek Hoo Kim ),김성섭 ( Seong Sup Kim ) 한국농업경제학회 2012 農業經濟硏究 Vol.53 No.1
This study analyzes the consumer`s recognition for the impact of fresh meats on general price level, which becomes an important issue to consumers who have frequently experienced animal diseases and price fluctuation of fresh meats in these days. 550 urban housewives were surveyed for the items with the number of purchase, the type of purchase, and the amount of expenditure in fresh meats in comparison with public service fees including demographical characteristics. Bardley-Terry model and logistic regression model were adopted to analyze the impacts and factors that price changes in fresh meats have on general price level. Results show that public service fees have more impacts on general price level than fresh meats. This implies that a relative compariosn of the impacts of price change in fresh meats and public service fees may lower the misunderstanding that fresh meats are main source of price fluctuation of general price.
조사논문 : 충청지역 농축산 농가들의 회계기록 인식 조사 분석
서상택 ( Sangtaek Seo ),전익수 ( Iksu Jun ) 한국축산경영학회,농업정책학회(구 한국축산경영학회) 2014 농업경영정책연구 Vol.41 No.1
The purpose of this study is to analyze farmers` recognition on accounting record and its related policies to promote the record keeping. Ninety farmers from Chungcheong province were surveyed and categorized according to whether or not accounting record keeping was practiced during their farming and the two groups were analyzed to see any differences in the attitude and preferences through cross tabulation analysis. The result shows that the attitude and preferences of the two groups were very similar except for the usefulness of the accounting record especially in terms of the possibility of participation in governmental subsidy programs. The positive rate of record keepers toward the usefulness was statistically lower than that of non record-keepers implying that the incentives for the accounting record keepers were not properly provided. This study also suggests some policy-related ideas to increase the rate of accounting record keeping.
서상택(Sangtaek Seo),김태후(Taekhoo Kim) 한국농업경제학회 2009 農業經濟硏究 Vol.50 No.1
Stochastic dominance approach is used to help farmer s sales decision-making for stored apples in Korea. Sales periods are segmented into six sub-periods according to farmers salse behaviors, which are assumed to have different storage cost, physical loss, sales price, and thus expected income from storage decision-making. The results show that for risk neutral farmers sales periods with far distance from harvesting period are dominant to the periods close to harvesting period. As farmers risk aversion increases, the opposite results are obtained. Farmers expected income and the efficiency of storage facilities will be increased when results from stochastic dominance are appropriately incorporated in apple farmers sales decision-making according to their risk attitude.
서상택 ( Sang Taek Seo ),김성섭 ( Seong Sup Kim ) 한국협동조합학회 2011 韓國協同組合硏究 Vol.29 No.1
This study analyzes the technical efficiency, which consists of pure technical efficiency and scale efficiency, of Tobacco Production Cooperatives (TPC) in Korea and provides the benchmarking information for each TPC to improve its technical efficiency. Data Envelopment Analysis (DEA) is adopted to calculate technical efficiency and performance data from 19 TPCs in Korea were collected for the study. Salary and operating cost were selected as two input variables and membership fee, the number of members, and the number of administrative unit for each TPC as three output variables. Results show that most TPCs have a room for the improvement of technical efficiency through the adjustment of inputs. Especially, most TPCs are proved to be operated in an increasing return to scale. This implies that scale adjustment can lead to the improvement of technical efficiency. In addition, inefficient TPCs were provided with reference groups to benchmark so that they save inputs and improve the technical efficiency.