검색결과

검색조건
좁혀보기
검색필터
결과 내 재검색

간행물

    분야

      발행연도

      -

        검색결과 26

        3.
        2023.08 KCI 등재 구독 인증기관 무료, 개인회원 유료
        This study aims to analyze the income structure, cost structure, and profit structure based on data related to the business performance of the boat seine fishery from 1990 to 2020, and to identify the direct and indirect factors affecting fishery profitability through panel regression analysis. The main analysis results are as follows. First, it was found that fish catch has a significant amount of impact on fishery profitability, which is a key factor in improving the profitability of anchovy boat seine fishery. Second, it is necessary to develop carbon-reduced fishing gear, develop fleet-reduced fishing gear, and improve the operating system in order to increase fishery profitability for the short run. Third, it is necessary to create and maintain sustainable profitability for the long run, the continuous fishing vessels buyback program, an active responses to climate change, and the follow-up investigations about marine aggregate extraction in the south sea EEZ are needed.
        4,000원
        4.
        2022.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        홀스타인 착유우에 수입건초 대신 WCRS로 조사료 일부를 대 체 급여하였을 때 산유성적 및 수익성에 미치는 영향을 검토하였 다. 대조구(C)는 농가 관행 급여방법으로 자가 혼합건초(13kg)와 농후사료(2.6~9.6kg), 오차드그라스 및 버뮤다그라스 건초(1.8kg) 를 급여 하였고, 처리구(T)는 자가 혼합건초(9.6kg)와 농후사료 (2.6~9.6kg) 및 WCRS (2.2kg)를 급여하였다. 건물수량(DMI)을 기준으로 C에 대한 T의 조사료 대체비율은 20% 였다. CP함량은 오차드그라스 및 버뮤다그라스 건초가 각각 11.3 및 8.4%였고, WCRS는 4.6%로, WCRS에서 낮았다. 이는 벼를 수확적기보다 약 30일정도 늦게 수확한 것에 기인하고 있다. DMI는 비유초기, 중기 및 후기에서 각각 T가 C보다 유의적으로 낮게 나타났다 (p<0.05). 유량은 비유초기, 중기 및 후기 모두 처리간 유의적 차 이는 없었다(p>0.05). 실험 기간 중 평균유량도 C 및 T가 각각 26.9 및 26.3kg으로 처리간 유의적인 차이는 없었다(p>0.05). 유 지율, 유단백 및 총고형물에서 각 비유기 공히 처리 간에 유의적 인 차이는 없었다(p>0.05). 두당 조수입은 C가 21,141원, T가 21,915원으로 T에서 다소 높게 나타났다. 유사비는 T가 22.9%로 C의 27.8%보다 낮았다. 이상에서 수입산 건초 대신 WCRS로 20% 대체 급여하여도 산유량 및 유성분에 유의적인 차이가 없으 며 수익은 높아 경제성이 있는 것으로 사료된다.
        4,000원
        5.
        2022.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        Investors must adopt profitable investment opportunities to maximize their wealth. Almost all investment, finance, engineering economics textbooks explain that net present value (NPV) measures the profitability (or value) of investment opportunities in absolute size, and internal rate of return (IRR) measures the profitability of investment opportunities in relative proportions. However, NPV is a measure of the relative size of the return on investment opportunity to do-nothing alternative. Moreover, IRR can occur in multiple investment opportunities and may not exist. To make matters worse, IRR and NPV also have conflicting problems in accept-or-reject decisions. In this study, the reason why NPV and IRR cannot accurately measure the profitability of investment opportunities is identified, and fundamental characteristics that investment opportunity profitability measures should have are presented.
        4,000원
        6.
        2020.08 KCI 등재 구독 인증기관 무료, 개인회원 유료
        본 연구는 혁신효율성이 기업의 기업성과에 어떠한 영향을 미치는지를 분석하였다. 여기서 혁신효율성은 연구개발지출 또는 연구개발스톡에 대한 특허 출원수의 비율로 측정하였으며, 영업성과는 영업이익률과 영업현금흐름비율로 측정하였다. 2014년부터 2017 년까지 한국거래소에 상장된 제조기업 1,880개(기업-연도)의 표본을 Hirshleifer et al(2013) 의 분석 모형을 이용하여 분석하였다. 분석결과, 혁신효율성과 영업이익률 간의 유의한 양(+) 의 관련성이 있는 것으로 나타났다. 또한 영업현금흐름비율로 측정한 성과 역시 혁신효율성과 유의한 양(+)의 관련성이 있는 것으로 나타났다. 이는 연구개발투자 대비 더 많은 특허 출원을 달성한, 즉 혁신효율성이 높은 기업들이 더 높은 기업성과를 달성하는 것을 의미한다. 추가적으로 R&D 집약기업과 R&D 비집약기업으로 나누어 분석하였다. 분석결과, R&D 집약기업에서는 혁신효율성이 영업이익률과 영업현금흐름비율에 유의한 양(+)의 관련성이 있는 것으로 나타났으며, R&D 비집약기업에서는 혁신효율성이 영업현금흐름비율에 유의한 양(+)의 관련성이 나타났다. 또한 전체 표본의 특허 출원 수 평균보다 많은 산업과 적은 산업으로 구분하여 추가분석을 실시한 결과, 특허 출원 수가 많은 산업에서는 혁신효율성이 영업 이익률과 영업현금흐름비율에 유의한 양(+)의 관련성이 있는 것으로 나타났다. 특허 출원 수 가 적은 산업에서는 혁신효율성이 영업이익률에 유의한 양(+)의 관련성이 있는 것으로 나타 났다. 이상의 추가분석을 통해 기업의 R&D 집약도를 고려하고 산업별 특허 출원 수를 고려 하여도 혁신효율성의 효과가 본 분석의 결과와 일관되게 나타나, 혁신효율성의 유용성이 있 음을 확인하였다. 본 연구의 공헌점은 각 기업의 연구개발투자의 혁신효율성을 고려하였다는 데에 있다. 또한 본 연구의 결과는 투자자들이 기업의 평가할 때 단순히 연구개발지출만을 고려할 것이 아니라, 혁신효율성도 고려해야 한다는 시사점을 제시하고 있다.
        6,700원
        7.
        2019.02 KCI 등재 구독 인증기관 무료, 개인회원 유료
        본 연구는 동백나무 재배에 대한 수익성을 분석하기 위해 수익성 분석지표인 NPV, B/C율, IRR을 적용하였다. 이를 위해 사업기간 30년 동안 수반되는 비용과 편익을 산정하였다. 특히, 편익은 현재 시장가격이 형성되어 있는 동백나무 종자만을 한정하여 산정하였다. 그리고 향후 임금상승과 동백나무 종자 가격 하락에 의한 수익성의 민감성을 분석하였다. 수익성 분석 결과, 사업 10년차에 NPV는 4,537,645원, B/C율은 1.084, IRR는 4.6%로 나타났다. 그리고 동백나무 재배기간이 장기화 될수록 사업의 수익성은 높아지는 것으로 나타났다. 또한, 임금상승과 가격하락에 따른 감응도 분석결과 동백 나무 재배에 대한 수익성은 임금상승에 따른 영향보다 가격하락에 따른 영향이 큰 것으로 나타났다.
        4,000원
        8.
        2017.04 구독 인증기관 무료, 개인회원 유료
        This study is investigated the process of calculating the support service cost for the oversea plants which are rapidly increasing from domestic automobile companies and removing the corresponding value from the cost of the domestic production products. In order to calculate the service cost for oversea support cost, survey methods was used among various options and The rate of contribution to individual work was obtained through revision works. We conclude that about 25% of the indirect processing costs of domestic production products should be eliminated and replaced with the cost of overseas support services.
        4,000원
        9.
        2016.09 KCI 등재 구독 인증기관 무료, 개인회원 유료
        Wholesale beef price is the critical factor for determining Korean native cattle, Hanwoo, farm’s income in short-term. Wholesale beef price has seasonality due to high demand in Korean traditional holidays such as Korean thanksgiving day and lunar new year’s day. Therefore, it is important to make reproduction and marketing plans for Korean Hanwoo farmers, in order to increase their farm income. However, there is no study available on changes in the expected farm income depending on reproduction and marketing schedules. This study analyzed the expected farm income per head depending on the monthly-based marketing schedules. The analysis was conducted based on the seasonality of wholesale beef price, reproduction efficiency, operating costs, relationship between carcass grade and slaughter age. The result shows that slaughter Hanwoo at the age of 29 months-old in August and January generating the highest expected farm income per head.
        4,000원
        10.
        2014.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        Brands play a critical role as a core asset and the primary driver for corporate growth because of their power of identity and influence on customers’ perceptions in restaurant industry. However, in spite of diverse and dynamically changing recent brand portfolio strategies of restaurants, a study on the effect of brand diversification on financial performance has been rarely conducted in the restaurant industry context. Considering competing viewpoints regarding diversification’s influence on financial performance, the purpose of this study is, therefore, to examine the effect of brand diversification on firm performance of restaurants. The results indicated that brand diversification is positive effect to profitability. Brand diversification seems to be attractive and might be a reasonable growth strategy to expand market power by satisfying diverse consumer needs. Therefore, restaurant managers should be consider in implementing brand diversification strategy especially in dynamically changing trend of brand diversification in the current restaurant industry.
        4,000원
        11.
        2009.06 KCI 등재 구독 인증기관 무료, 개인회원 유료
        4,900원
        12.
        2007.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        This study was conducted to examine the effect of fermented alcoholic feedstuff (FAF), sustained-release recombinant bovine somatotropin(rBST) on blood metabolites and carcass characteristics of Korean native cattle, Hanwoo. The experiment was carried at the Livestock Breeding Station in Kangwon-do with fourteen bulls with two groups, control and treatment. Seven bulls per each group were allocated. In control group, bulls were treated with total mixed ration(TMR) for the whole experimental periods. In treatment group, bulls were treated whith TMR+FAF+rBST for the fattening period and TMR+FAF for finishing period, respectively. The results are summarized as follows ; Blood creatinine concentration was higher in treatment group than in control group(P<0.05), while cholesterol content in blood was lower in treatment group than in control group. There were no significant differences between in control and treatment group on back-fat thickness(BFT) and rib eye area(REA), however, MS of treatment was more improved than that of control. The frequencies of yield grade A and quality grade 1 were 33 and 17% for control group and, 50 and 50% for treatment group, respectively, which imply higher appearances of grade A and grade 1 in treatment group than in control group. The auction prices(won/carcass kg) were 11,145 and 11,573 won in control and treatment group, respectively, and net gross incomes per carcass were 654,408 and 1,051,542 won in control and treatment groups, respectively, which suggest that the margin of profit between treatment and control group was 397,134 won per carcass. Overall results indicate that the favorable feeding system to produce high quality beef with high profit is TMR+FAF+rBST feeding during the fattening period and TMR+FAF feeding during the finishing period.
        4,000원
        13.
        2007.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        This study was performed to examine the effects of recombinant bovine somatotropin (rBST) and fermented alcoholic feedstuff(FAF) on blood metabolites, carcass characteristics and profitability. Sixteen Hanwoos(bulls; 8, steers; 8) with average 143㎏ of body weight were randomly assigned to bull control group(BC), steer control group(SC), bull group(BrA) treated with rBST and FAF, and steer group(SrA) treated with rBST and FAF. Sustained release rBST(0.03㎎/㎏/body weight) was administered biweekly and dose of rBST was adjusted monthly according to body weight increase. The blood glucose content was higher in the groups treated with rBST and FAF than control groups. The blood cholesterol contents tended to be lower in the treatment groups (BrA, 120.5 mg/dl; SrA, 104.0 mg/dl) than in the control groups (BC, 141.0 mg/dl; SC, 125.5 mg/dl). No significant difference between the groups of bulls and steers were found in the blood triglyceride concentrations as well as the albumin contents. The rib eye area of BC and BrA were 70 and 72 cm2, respectively, which are slightly larger than the area of SC and SrA. The treatment did not affect the backfat thickness both in bulls and steers. The marbling scores of BC and BrA appeared as No. 1 and No. 2, respectively, and No. 3 and No. 4 were obtained in SC and SrA. Lower non saturate fat concentrations were observed in the treatment groups (BrA, 64.30%; SrA, 59.59) than in control groups (BC, 58.98%; SC, 58.09%). Saturated fatty acids and amino acids contents were slightly more improved in the treatment than in the control. Average auction prices of BC and BrA were 7,900 and 8,089 wons per 1kg of carcass, respectively, whereas the prices of SC and SrA were 9407 and 9866 wons per 1kg of carcass, respectively. It is concluded that the treatment with rBST and FAF can improve the growth performance such as marbling scores and rib eye area and increase the auction prices.
        4,200원
        17.
        1997.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        5,400원
        18.
        1997.12 KCI 등재 구독 인증기관 무료, 개인회원 유료
        6,700원
        19.
        2018.08 KCI 등재 서비스 종료(열람 제한)
        Purpose – As an important participant in the financial markets, the commercial bank will be impacted by the interest rate marketization. Owing to the special condition of China, this paper tries to explore the impact of operating mechanisms between interest rate marketization and the profitability of the commercial Bank. Research design, data and methodology – This paper applies time series data from 2005 to 2016. Due to the short period of time series, autocorrelation often occurs. Therefore, the fully modified least squares(FMOLS) will be used to conduct an empirical analysis. The reason is that it can move off the autocorrelation between variables and disturbance term. And FMOLS also can make estimated cointegrating parameters closed to normal distribution. More importantly, in order to avoid spurious regressions, the Augmented Dickey-Fuller Test will be used to verify the stationarity of all variables. The total return of asset is treated as the profitability of commercial bank. The net interest spread is treated as a measurement of interest rate marketization. Both are regarded as dependent variables. The non-interest income or gross revenues and impaired loans or gross loans are treated as independent variables. The sixteen representative listed commercial banks are divided into three categories (state-owned, share-holding and city-owned) to conduct an estimation. Results – Via empirical analysis, the findings show that the net interest spread has a positive effect on the profitability of the commercial bank. More specifically, 1% increase in the net interest spread will lead 0.157% increase in the profitability of state-owned commercial bank, 0.269% increase in the profitability of share-holding commercial bank and 0.263% increase in the profitability of city-owned commercial bank. If regarding the sixteen listed commercial city as a whole, 1% increase in the net interest spread will lead 0.267% increase in the profitability of the commercial bank. Conclusions – As the interest rate marketization, the importance of interest rate on the profitability of commercial bank has become more and more significant. The empirical evidences also prove that the net interest spread can bring about the change of the commercial bank’s profitability. Therefore, policy-makers of commercial banks should fully understand the operating mechanism between them.
        20.
        2018.02 서비스 종료(열람 제한)
        The interest rate is always treated as the price of capital. It plays a most significant role in a country’s capital management and economic development, which poses a vital effect on capital market and monetary market. Therein, the commercial bank that is the important participants in the financial markets will be affected by the reform of interest rate liberalization. Before that, the deposits and loans rate are determined by the People’s Bank of China. Therefore, the People’s Bank of China has the unique authority to decide the magnitude of deposits and loans rate. Namely, the profitability of commercial Banks is denominated by the People’s Bank of China. As the interest rate liberalization, the profitability of commercial Banks will be inevitably impacted by it. Due to this, this paper tries to explore the operating mechanism between interest rate liberalization and profitability of commercial Banks. additionally, the total return to asset that represents the profitability of commercial banks; the net interest spread is treated as a measurement of interest rate liberalization. both are regarded as dependent variables. Meanwhile, the non-interest income or gross revenues and impaired loans or gross loans are treated as independent variables. In order to make the relation between them more clear, the sixteen representative listed commercial banks are divided into three categories (state-owned commercial banks, share-holding commercial banks and city-owned commercial banks) to conduct an empirical analysis. The findings indicate that 1% decrease in the net interest spread will result in 0.131% decrease in the profitability of state-owned in commercial banks, 0.399% decrease in the profitability of city-owned commercial banks and 0.201% decrease in the profitability of share-holding commercial banks. If the sixteen representative listed commercial banks are treated as a whole, 1% decrease in the net interest spread will lead to 0.246% in the profitability of all commercial banks.
        1 2