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전형수 한국협동조합학회 2007 韓國協同組合硏究 Vol.24 No.2
Tax-exempt regulations affecting typical features of co-operative enterprises have been amended once again on December 2006. The Goal of a co-operative is not to accumulate profits, but to further enhance economic, social and cultural position of its members. To achieve the goal, co-operatives have to maintain a common business enterprise comprised of its members. In this sense, the surplus realized through transactions with its members does not belong to the co-operative itself but to its members. Hence, the co-operative should not be taxed on the basis of the surplus. However, lawmaker has made a decision to tax co-operatives without fully taking into account the unique goals and identity of most co-operatives. We hope our discussion will trigger an opportunity for lawmaker to reconsider the validity of the tax-exempt regulations. Ⅰ. 문제제기
Genossenschaften in Deutschland - Entwicklung, gegenwärtiger Stand und Perspektiven
전형수,Hans-H. Münkner,강일선 한독경상학회 2014 經商論叢 Vol.32 No.1
Seit kurzem in Korea wurde das Rahmengesetz über Genossenschaften in Kraft gesetzt, und zwar mit dem Ziel, die unabhängigen, selbständigen und autonomen Genossenschaften zu fördern und zu verbreiten. Aber die damit verbundene Problematik der genossenschaftlichen Rechtspolitik läßt sich auf die Frage reduzieren, wie die Genossenschaften ihre Selbsthilfeaktivitäten effektiv durchführen könnten. Eine sinnvolle Antwort hierauf gibt die Erfahrung der Genossenschaften in Deutschland. In diesem Zusammenhang ist die vorliegende Arbeit in ihrem Inhalt darauf abgezielt, die deutschen Genossenschaften in ihrer Entwicklung und ihrem gegenwärtigen Stand sowie ihrer Perspektive zu untersuchen und dadurch Alternative für die Entwicklung der Genossenschaften in Korea anzudeuten. Eine mehrstufige Verbandsorganisation ist eine lange Tradition des deutschen Genossenschaftswesen. Die Vorteile des Verbandes sind vielfältig. Die Stichworte Kooperation, Synergie, Größeneffekte, Diversifikation, Risikominderung etc. genannt. Dies besagt, dass die deutschen Genossenschaften ihre mitgliederbezogenen Förderleistungen effektiv schöpfen können. Anderes gesagt, die Genossenschaften, die sich in das mehrstufige Verbandsystem integrieren, übernehmen sowohl die Trägerrolle des Verbandsystem als auch seine Nutzer- und Kundenrolle. Die genossenschaftliche Verbandsorganisation ist in ihrer Arbeitsteilung nicht im Sinne eines Konzern, sondern von unten nach oben strukturiert. Der Arbeitsteilung liegt das Subsidiaritätsprinzip zugrunde. Die jeweils übergeordnete Zentralgenossenschaften (mit relativ höherer Kompetenz) nur dann zur Mitgliederförderung tätig werden, wenn dies auf Ortsebene (mit relativ geringeren Kompetenz) nicht mehr order nicht mehr effizient genug realisiert werden kann. Dies gilt auch dafür, die Selbständigkeit der Mitglieder zu wahren und zugleich ihre Selbsthilfeaktivitäten vermehrt zu stärken. Gerade darin besteht und bleibt der Ansatzpunkt des deutschen Genossenschaftswesens. In dieser Arbeit sollen die tra- genden Säule der deutschen genossenschaftlichen Verbandarbeit-die Prinzipien der Subsidarität, der Selbständigkeit und der Selbsthilfeaktivitäten diskutiert werden.
State and development: On the Confucian thinking as an alternative to the Washington Consensus
전형수 한국지역사회학회 2013 지역사회연구 Vol.21 No.1
The subprime mortgage financial crisis in the United States in 2007, affecting now the world’s economies overall, has its origin in that the government has intervened too little in the field of financial derivatives. On this occasion, the recipe prescribed by the Washington Consensus, ‘Big Market and Small Government’, is taking a critical part. However, the cultural variable inherent in the economic development has been unduly neglected in this recipe. This research examined that the development should be understood in a multidimensional way, including culture factors. The argument is based on the successful development of the Asian tiger states. In order to clarify the issue of this study, the principles of Confucianism are analyzed, because these principles are considered to play a leading role in the overall society of the these states.
전형수,박태원 대구대학교 경제경영연구소 2007 경제경영연구 Vol.5 No.1
지난 2004년 12월 농업협동조합(농협)중앙회의 지배구조에 대한 개정안이 국회를 통과하였다. 이로 인하여 농협의 지배구조에 적잖은 문제점들이 제기되었다. 예를 들면, 농협중앙회의 소유와 경영 분리문제는 협동조합의 관점에서 본 것이 아니라 이윤배당을 중시하는 주식회사의 관점에서 본 것이기 때문에 협동조합의 특성을 제대로 파악한 것이라 볼 수 없다. 또한 총회의 관한을 약화시키고 상임이사의 권한을 강화한 점 또한 협동조합의 특성을 유지․발전하기 보다는 협동조합의 정체성을 훼손하는 결과를 초래하였다. 이처럼 농협의 특성과 지배구조는 일반자본기업(주식회사)의 특성과 지배구조와는 엄연히 다를 수밖에 없다. 이에 본 논문은 협동조합의 특성과 원칙, 아이디어를 전제조건으로 농협중앙회 지배구조의 문제점을 지적 하려한다. The amendment of regulations affecting the governing body of National Agricultural Cooperative Federation (NACF) has been know to the public in December 2004. This brought many issues to governing structure of NACF. For example, the issue of the separation of ownership and management of NAFC was raised not from the perspective of cooperatives but from the company emphasizing the profit dividend. Therefore, it misses the features of cooperatives. Additionally it weakened the authority of the general meetings and enforces the authority of the directors, which brought damage to the identity of cooperatives rather than maintain or improve it. As such the characteristics and the governing structure of cooperatives cannot help being different from those of general companies (limited liability companies). Thus, this article will point the problems of corporate governance of NAFC under the characteristics, principles and ideas of cooperatives.
독일 Co-op Dortmund-Kassel의 실패 사례에서 본 소비자생활협동조합의 한계와 대안
전형수,강연우 경성대학교 산업개발연구소 2012 산업혁신연구 Vol.28 No.4
지난 1998년 독일 굴지의 소비자협동조합인 Co-op Dortmund-Kassel이 해산의 아픔을 겪었다. 하지만 이를 통해 세계화된 시장에서 소비자협동조합의 생존 기회를 높여야 한다는 절박감을 인지하게 되었다. 이 협동조합의 실패는 협동조합 자체에 문제가 있어서라기보다는 협동조합의 정체성을 제대로 지키지 못한 데에 그 원인이 있다. 협동조합의 중심에는 영업파트너로서 조합원이 있다. 따라서 협동조합의 과제는 조합원의 경제적, 사회적, 문화적 지위 향상, 즉 조합원촉진이지 일반 대중 혹은 제3자의 이해촉진이 아니다. 만약 협동조합이 조합원촉진 외의 다른목적을 추구한다면, 이는 협동조합의 정체성을 포기하는 것에 다름 아니다. 이러한 맥락에서 이논문은 우선 Co-op Dortmund-Kassel의 실패사례를 살펴보고, 이어서 특히 협동조합의 정체성확립에 역점을 두고 소비자협동조합의 장기적 발전을 위한 대안을 찾아보았다. 그리고 이와 관련하여 소비자협동조합의 운명을 책임진 지도자의 자세를 위한 쟁점도 제시하였다.
cDNA Cloning and Expression of a Cytochrome P450 1A (CYP1A) from the Pale Chub, Zacco platypus
전형수,박영철,이완옥,이종하,김진형 한국하천호수학회 2011 생태와 환경 Vol.44 No.4
The pale chub (Zacco platypus) is generally found in Asian countries, such as Korea, Japan, and China. Nevertheless, very little information exists about the genes involved in the metabolism of xenobiotics in this species. This species is useful in monitoring the environmental impact on various pollutants in freshwater as a sentinel fish species. We cloned the full-length cDNA sequence of xenobiotic metabolizing cytochrome P450 1A (CYP1A) gene from Z. platypus and characterized it. Tissue distribution and timedependent induction of CYP1A were studied by real-time RT-PCR. Induction pattern of CYP1A was studied by exposing the fish to an arylhydrocarbon receptor agonist, β-naphthoflavone (BNF). The liver showed the highest level of expression in basal state as well as BNF- treated fish. However, appreciable levels of expression were also recorded in Gill and kidney and the least level of expression was observed in the eye. The results of the time-course study revealed an induction in the liver, brain, and gills after 6 h and 12 h in most of the tissues. This study provides an insight into the xenobiotics metabolizing system of Z. platypus and offers baseline information for further research related to biomarker, stress, and adaptive response of this ecologically important fish species in the freshwater environment.