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      • KCI등재

        혼합전략하의 내쉬균형을 이용한 농작물재해보험의 최적 검증조사전략 연구

        김성섭 ( Seongsup Kim ),서상택 ( Sangtaek Seo ) 한국축산경영학회 2014 농업경영정책연구 Vol.41 No.1

        This study was performed to find out the possibility of compassionate loss assessment and the optimal investigation strategy in Korean crop insurance. For the study, we adopted an approach of Mixed Strategy Nash Equilibrium, one of the equilibrium concept of game theory. Data were obtained from Nonghyup Property & Casualty Insurance in 2012. Results showed that no studies was done to investigate compassionate loss assessment and the insurance company only arbitrarily set a five percentage of investigation among loss assessments. This study analyzed that the optimal investigation rate was about ten to fifty six percent of total loss assessment. Sensitivity analysis showed that the possibility of compassionate loss assessment would be lower as the penalty or compensation suggested by the insurance company were getting larger. These results implied that more strict rules for punishment and efficient investigation process were needed for the sound operation of crop insurance in Korea.

      • KCI등재

        농작물재해보험 할인・할증시스템의 적정성 분석

        김성섭(Kim, Seongsup),김태후(Kim, Taehoo),서상택(Seo, Sangtaek) 한국농식품정책학회 2020 농업경영정책연구 Vol.47 No.2

        This study sets up a Bonus-Malus System (BMS) in Korean crop insurance to resolve a double loaded penalty in current BMS. The BMS in this study adopts the model suggested by Frangos and Vrontos (2001) with Bayes’ theorem, where initial premium rate is determined by prior distribution but is updated with the loss experience by individual farmers with lapse of time. The concept of fairness suggested by Heras, Vilar and Gil (2002) is adopted to support the BMS developed. For the study, crop insurance data including premium, indemnity and frequency of occurrence provided by NH Property & Casualty Insurance Corporation (the insurer) are used. Among the crops insured only apple and pear are chosen because the two crops have the longest history of crop insurance and ranks the highest insured rate during the program period.

      • KCI등재

        논밭 범용화 사업에 대한 농업인 인식조사

        김성섭 ( Kim Seongsup ),이향미 ( Yi Hyangmi ),서상택 ( Seo Sangtaek ) 한국농업정책학회 2018 농업경영정책연구 Vol.45 No.4

        This study analyzed farmers’ recognition for multiple use project of paddy field in Korea. For the study, we set up several standards to choose survey regions, such as areas of food crops, self-sufficiency rate for crops and field characteristics. One hundred fifty one farmers were surveyed with questionnaires including experience with similar projects, intention for joining the project, preferred crops for the project and obstacles for joining the project. Results showed that a half of the farmers recognized similar projects while most of the farmers did not join such projects and also had no experience with upland crops except rice in paddy field. Over the half of the farmers showed positive response to the project, where the positive response increased with farmers’ recognition for need of the project and with joint participation with neighbor farmers. About a half of the farmers preferred upland crops when joining the project because of their experience with the crops and their ages. Most important obstacles for the project included labor shortage and expenses for facilities. Other obstacles included uncertainty for marketing channel of upland crops, crop loss from wild animals, decrease in price of upland crops.

      • KCI등재

        6차산업 농가의 회계처리단위와 원료의 매입기준 설정 연구

        김성섭 ( Kim Seongsup ),하지희 ( Ha Jihee ),정효재 ( Jung Hyojae ),서상택 ( Seo Sangtaek ) 한국협동조합학회 2017 韓國協同組合硏究 Vol.35 No.1

        이 연구는 6차산업에 참여하는 농가의 회계처리시 발생하는 쟁점 중 회계단위의 구분 여부 및 제조·가공 부문의 원료매입 기준과 관련된 사항을 중심으로 쟁점을 검토하고 해소방안을 제시하였다. 첫째, 6차산업 농가는 생산과 제조·가공 단계를 통합하여 회계단위를 적용할 필요가 있다. 이 과정은 경영성과의 분석을 용이하게 하고, 내부 및 외부사용자의 의사결정에 중요한 정보를 제공한다. 그러나 판매수익이 통합되어 표시되고 손익계산서상의 원재료 매출원가가 생산원가로 처리됨으로써 과세소득이 높아지는 문제점이 있다. 따라서 6차산업 농가는 회계프로그램의 보완을 통해 생산과 제조·가공단계를 구분하여 별도의 과세용 손익계산서를 산출할 필요가 있다. 둘째, 원재료 매입기준은 공정가격을 기준으로 하되, 원재료 판매가격 획득이 어려운 경우에는 생산원가를 이용한다. 판매용 농산물과 제조 및 가공에 사용되는 농산물간에는 등급의 차이뿐만 아니라 출하처(시기)의 차이가 존재한다. 따라서 공정가격을 원칙적으로 적용하고 공정가격의 발견이나 적용이 어려운 경우에 한해 생산원가를 적용한다. The main accounting issue for sixth industry farms is a lack of clear criteria to separate the processing stage from the production stage; this leads to another accounting issue to handle raw materials that are self-produced by farmers. These issues lead to overstating or understating taxable income and add difficulties to business analysis. Thus, this study reviewed these issues and resolved them by using a clear standard. First, sixth industry farms should follow an accounting procedure that integrates the production stage and the processing stage. This procedure facilitates business analysis and provides valuable information for decision making concerning both internal and external users. However, it does not provide an income statement with the information of taxable income for sixth industry farms. Thus, farmers should make up for this weak point by using different accounts, which produce separate income statements. Second, basically self-produced raw materials need to be treated with a fair value and complemented with production costs. To consider the variety of quality of raw materials and marketing channels of raw materials, we suggest fair value standards in detail. In particular, we propose the use of production cost rather than fair value if price does not exist.

      • KCI등재

        농업용 드론의 보험운용 실태와 개선방안

        김성섭(Kim, Seongsup),정우석(Jeong, U Seok),서상택(Seo, Sangtaek) 한국농식품정책학회 2021 농업경영정책연구 Vol.48 No.4

        This study analyzed the operation of farm machinery insurance for agricultural drone in Korea and provided the improvement of the insurance. For the study, drone related laws and insurances were reviewed and empirical data of farm machinery insurance from 2017 to 2019 were analyzed. Results showed that farm machinery insurance product for agricultural drone needed to be consistent with drone related laws, especially making the insurance and drone pilot certificate mandatory, and reclassifying automobile insurance product for agricultural drone into drone insurance. The insurance product also needed to reflect purchasing condition, in a way with lowering deductible by liability, and giving premium discount by ownership type. In addition, the insurance product needed to be operated with two different products of drone insurance and unmanned helicopter, adjust insurance premium for personal indemnification and machinery indemnification, and increase discount and extra charge rate of insurance.

      • KCI등재

        목재펠릿시스템의 대체투자 가능성 분석 - 시설과채 사례 -

        김성섭(Seongsup Kim),김태후(Taehoo Kim),서상택(Sangtaek Seo) 한국농촌지도학회 2018 농촌지도와 개발 Vol.25 No.3

        This study aim ed to analyze the replacem ent investm ent of the diesel fuel system w ith the pallet fuel system in the Korean farm ing sector. Equivalent annual annuity approach w as used to resolve a discrepancy of useful life in capital goods and to facilitate investm ent analyses in an independent perspective. D ata w as obtained from previous studies on econom ic analysis of greenhouse tom ato, paprika and cucum ber. Results show ed that the replacem ent w ith the pallet fuel system w as acceptable irrespective of the rem aining period of useful life for the diesel fuel system . In addition, sensitivity analysis w ith governm ent support level, repair cost, and light and heat energy cost show ed robustness in the possibility of replacem ent w ith the pallet fuel system w hile the speed of replacem ent w as accelerated w ith an increase in the am ount of diesel fuel used and price of diesel fuel, and a decrease in price of the pallet fuel. The result im plied that the replacem ent investm ent rather than a new investm ent w as appropriate for existing greenhouse farm ers and the pallet fuel system w as acceptable to replace existing diesel fuel system in producing greenhouse tom ato, paprika and cucum ber.

      • KCI등재

        벼 무논직파재배기술 사용확산의 시스템 다이내믹스 동태분석

        김성섭(Seongsup Kim),정우석(U Seok Jeong),하지희(Jihee Ha),서상택(Sangtaek Seo) 한국농촌지도학회 2017 농촌지도와 개발 Vol.24 No.2

        The purpose of this study is to analyze potential adoption rates and reusing patterns of the new rice direct seeding technology. The model constructed and employed in this study is a system dynamics model of farmer adoption and reusing patterns for this new technology over time. The model incorporates a causal loop diagram that explains interactions among rice cultivation subsystems with feedback loops and further attempts to build a causal loop model with stock-flow diagram for computer simulation. As one example of how the model can be used to provide in sight to rice farmers, simulations are run over varying levels on the cultivation process of rice. The major finding is to demonstrate the utility of system dynamics simulation m ethodology in aiding the rice wet direct seeding farmers’ decision making.

      • KCI등재

        AHP와 DEA-AR을 활용한 신규 농업 R&D의 평가 및 선정 방식

        김지훈(Kim, Ji Hoon),유홍규(You, Hong Kyou),김성섭(Kim, Seongsup) 한국농식품정책학회 2021 농업경영정책연구 Vol.48 No.3

        This study was conducted for the purpose of advancing the evaluation and selection method of new agricultural R&D projects. AHP, DEA, and DEAAR were used for the analysis method, and the subjects of analysis are 28 cases in the horticultural sector among agricultural R&D of Rural Development Administration in 2021. As a result of comparing the evaluation scores of each model for a new agricultural R&D project, the results of DEA and AHP showed a significant difference. On the other hand, DEA and DEA-AR results did not show a significant difference. However, in DEA, the number of projects with efficiency 1 was derived as 11, while DEA-AR was derived as 2. Also the distribution of efficiency score in DEA-AR was also relatively wide then DEA. To select a new agricultural R&D projects by combining AHP and DEA-AR, the visualization method using a graph and the scoring method through the Euclidean distance calculation were reviewed. It is expected that the visualization method is intuitive in the evaluation of projects and that the projects with a similar rank can be easily identified. On the other hand, the scoring method is expected to be highly applicable in the process of prioritizing projects because the ranking is clearly derived.

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