• 제목/요약/키워드: Accounting Practices

검색결과 113건 처리시간 0.027초

Does Big Data Analytics Enhance Sustainability and Financial Performance? The Case of ASEAN Banks

  • ALI, Qaisar;SALMAN, Asma;YAACOB, Hakimah;ZAINI, Zaki;ABDULLAH, Rose
    • The Journal of Asian Finance, Economics and Business
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    • 제7권7호
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    • pp.1-13
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    • 2020
  • This study analyzes the key drivers (commitment, integration of big data, green supply chain management, and green human resource practices) of sustainable capabilities and the influence to which these sustainable capabilities impact the banks' environmental and financial performance. Additionally, this study analyzes the impact of green management practices on the integration of big data technology with operations. The theory of dynamic capability was deployed to propose and empirically test the conceptual model. Data was collected through a self-administrated survey questionnaire from 319 participants employed at 35 banks located in six ASEAN countries. The findings indicate that big data analytics strategies have an impact on internal processes and banks' sustainable and financial performance. This study indicates that banks committed towards proper data monitoring of its clients achieve operational efficiency and sustainability goals. Moreover, our results confirm that banks practising green innovation strategies experience better environmental and economic performance as the employees of these banks have received advance green human resource training. Finally, our study found that internal and external green supply chain management practices have a positive impact on banks' environmental and financial performance, which confirms that ASEAN banks contributing in reduction of environmental impact through its operations will ultimately experience increased financial performance.

건강신념모형을 적용한 세네갈 수유 여성의 개인위생 실천에 영향을 미치는 요인 (Factors affecting Practice of Personal Hygiene in Senegal Women applying Health Belief Model)

  • 주영주;오혜경;서형은
    • 문화기술의 융합
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    • 제6권1호
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    • pp.231-239
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    • 2020
  • 본 연구는 건강신념모형을 적용하여 세네갈 수유 여성의 개인위생에 대한 지식과 태도가 개인위생 실천에 미치는 영향을 파악하고자 시도되었으며, 2017년 12월 2일부터 8일까지 세네갈 다카르 주에 거주 중인 15~35세 사이의 수유 여성 217명을 대상으로 구조화된 설문지를 사용하여 자료수집 하였다. 수집된 자료는 SPSS/WIN 22.0 프로그램과 AMOS 21.0 프로그램을 통해 실수, 백분율, 평균, 표준편차, t-test, ANOVA, Path analysis를 사용하였다. 경로분석 결과, 개인위생 실천에 영향을 미치는 요인으로 개인위생에 대한 지식, 지각된 감수성, 지각된 심각성, 지각된 위협, 지각된 이익, 지각된 장애로 나타났으며, 총 87.7%의 설명력을 나타냈다.

건축기계설비 설계용역 대가기준 도입을 위한 기초연구 (A basic study for Introduction of Standards Governing Compensation for Design Service of Mechanical Facilities of Buildings)

  • 한재구
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2017년도 추계 학술논문 발표대회
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    • pp.189-190
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    • 2017
  • As buildings take on more advanced features, mechanical facilities of buildings are accounting for increasingly greater significance in building construction projects. However, mechanical facility designers are forced to be content with design service fees that do not properly compensate their excessive workload, with lowest-bid-first tendering practices compounding their economic woes. In relation to this, this Study aims to offer suggestions for better standards for compensation of design service for mechanical facilities of buildings, highlighting five key suggestions in consideration of relatively small size of work and unmatched long duration of work.

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Inventory Management Practices Approach to Reverse Logistics

  • Wang, Dja-Shin;Koo, Tong-Yuan
    • Industrial Engineering and Management Systems
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    • 제9권4호
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    • pp.303-311
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    • 2010
  • In the last few years growing interest has been dedicated to supply chain management. Modeling complexity is added to supply chain coordination problem by accounting for reverse logistics activities. The objective of this paper is to extend inventory model of manufacturing factory with respect to the production of raw material of forward logistics and recycling material of reverse logistics. The proposed model is applied to a plastic recycling process plant located in Taiwan. The case study improvement scheme shows when the recycling rate of recycling material increases from 15% to 50%, the total inventory cost of manufacturing factory decreases by 12.82%, safety stock volume decreases by 41.19% and the reorder quantity is down by 50.96%. This paper finds whether the results of the model can reach the economic profit through quantitative analysis and encourages companies integrate reverse logistics into the supply chain system.

Climate Change Disclosure Performance of Pharmaceutical Industry of Bangladesh

  • DAS, Shaily;JENI, Fatema Akter
    • Asian Journal of Business Environment
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    • 제11권4호
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    • pp.39-45
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    • 2021
  • Purpose: This study is designed to investigate the extent and nature of climate change disclosure of listed pharmaceutical companies of Bangladesh. Research design, data and methodology: In order to perform this research, a content analysis methodology is used. A climate change disclosure index is constructed to examine 12 different climate change disclosure issues. Information is collected from the annual reports of 29 pharmaceutical companies listed on the Dhaka Stock Exchange for the year 2019. Results: This study finds that only 48.28% of the sample companies provided disclosure on at least one issue regarding climate change. 'Energy savings' is the mostly disclosed issue whereas 'Pollution control expenditure', 'Biodiversity conservation initiatives' are the least disclosed issues. Research implication: This study concludes 64.29% of the companies examined, use less than five sentences for climate change disclosure, which depicts unsatisfactory disclosure practices regarding climate change issues. Study findings would be helpful for different industries of Bangladesh to implement efficient climate change reporting Practice. Future studies can be conducted on other industries to obtain more comprehensive result.

GREEN BIM APPROACHES TO ARCHITECTURAL DESIGN FOR INCREASED SUSTAINABILITY

  • M. Zubair Siddiqui;Annie R. Pearce;Kihong Ku;Sandeep Langar;Yong Han Ahn;Kyle Jacocks
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.302-309
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    • 2009
  • The effectiveness of Building Information Modeling (BIM) tools and processes has been recognized by the industry and owners are beginning to adopt Triple Bottom Line accounting practices, to enhance economic performance and environmental and social performance. However, the widespread and practical application of Green BIM remains largely unrealized. The authors identify that lack of understanding of the applicability of sustainability metrics to BIM design process is a significant barrier to this adoption. Through literature review this paper outlines the various sustainability metrics available to construction and elaborates on the potential of BIM for sustainable design. The paper maps and correlates applicable concepts of sustainability evaluation systems to BIM and describes the constraints in current BIM tools.

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Detecting Red-Flag Bidding Patterns in Low-Bid Procurement for Highway Projects with Pattern Mining

  • Le, Chau;Nguyen, Trang;Le, Tuyen
    • 국제학술발표논문집
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    • The 9th International Conference on Construction Engineering and Project Management
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    • pp.11-17
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    • 2022
  • Design-bid-build (DBB) is the most common project delivery method among highway projects. State Highway Agencies (SHAs) usually apply a low-bid approach to select contractors for their DBB projects. In this approach, the Federal Highway Agency suggests SHAs heighten contractors' competition to lower bid prices. However, these attempts may become ineffective due to collusive bidding arrangements among certain contractors. One common strategy is the rotation of winning bidders of a group of contractors who bid on many of the same projects. These arrangements may also be specific to a particular region or vary in time. Despite the practices' adverse effects on bidding outcomes, an effective model to detect red-flag bidding patterns is lacking. This study fills the gap by proposing a novel framework that utilizes pattern mining techniques and statistical tests for unusual pattern detection. A case study with historical data from an SHA is conducted to illustrate the proposed framework.

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임산부의 구강보건관리 행동실태에 관한 연구 (A Study on the Behavior Status for Oral Health of Pregnant Women)

  • 박정순;이지연;김선주;이경희;주온주
    • 한국치위생학회지
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    • 제6권1호
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    • pp.49-61
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    • 2006
  • This study was intended to identify the pregnant women's oral health care behaviors and the necessity of active oral care so as to use in the dental hygiene education at dental clinics as basic materials to inform the importance of oral health during pregnancy and instruct how to improve it. And to suggest a dental service direction for dental hygienists, 150 pregnant women who visited the Ostetrics and Genecology Clinics located in tl,e north part of Cholla province were surveyed with questionnaire on their oral care behaviors, from september to October in 2004. The findings were as below: 1. 43.8% of the pregnant women have ever used the dental care institutes within the recent 3 months during pregnancy period. The purpose of the visits was mostly treatment of dental caries, accounting for 40.0%. Next came the treatment of periodontal diseases, accounting for 33.8%. 2. At dental care service, 84.7% of the pregnant women informed the clinic staff of their pregnancy, 12.0% of the pregnant women were having periodical oral examination. 3. 56.7% of the pregnant women have ever inquired about oral care methods, 24.0% of the pregnant women have ever taken any oral health education, of whom 47.1% had higher schooling over graduate school, with a statistically signifiant difference. 4. 55.3% of the pregnant women made changes in their oral care practice after they got pregnant. Change of oral care practices was more obvious in those who had higher schooling background, of whom specialist women accounted 76.9%. Change of oral care practices after pregnancy was statistically significantly different to the academic background and occupation. 5. Of the changes in oral care practice after pregnancy, 51.8% of the pregnant women answered they got sensitive to change in their oral status, and 39.8% increased the frequency of tooth brushing. 6. In selecting a tooth paste after they got pregnant, 58.0% of the women didn't give any special consideration to the kind of tooth paste, while 10.7% women as low selected such tooth pastes that contain fluoride. 7. Pregnant women's route for gathering oral care information was mostly mass media and Internet which accounted for 50.7%.

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Effects of selection index coefficients that ignore reliability on economic weights and selection responses during practical selection

  • Togashi, Kenji;Adachi, Kazunori;Yasumori, Takanori;Kurogi, Kazuhito;Nozaki, Takayoshi;Onogi, Akio;Atagi, Yamato;Takahashi, Tsutomu
    • Asian-Australasian Journal of Animal Sciences
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    • 제31권1호
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    • pp.19-25
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    • 2018
  • Objective: In practical breeding, selection is often performed by ignoring the accuracy of evaluations and applying economic weights directly to the selection index coefficients of genetically standardized traits. The denominator of the standardized component trait of estimated genetic evaluations in practical selection varies with its reliability. Whereas theoretical methods for calculating the selection index coefficients of genetically standardized traits account for this variation, practical selection ignores reliability and assumes that it is equal to unity for each trait. The purpose of this study was to clarify the effects of ignoring the accuracy of the standardized component trait in selection criteria on selection responses and economic weights in retrospect. Methods: Theoretical methods were presented accounting for reliability of estimated genetic evaluations for the selection index composed of genetically standardized traits. Results: Selection responses and economic weights in retrospect resulting from practical selection were greater than those resulting from theoretical selection accounting for reliability when the accuracy of the estimated breeding value (EBV) or genomically enhanced breeding value (GEBV) was lower than those of the other traits in the index, but the opposite occurred when the accuracy of the EBV or GEBV was greater than those of the other traits. This trend was more conspicuous for traits with low economic weights than for those with high weights. Conclusion: Failure of the practical index to account for reliability yielded economic weights in retrospect that differed from those obtained with the theoretical index. Our results indicated that practical indices that ignore reliability delay genetic improvement. Therefore, selection practices need to account for reliability, especially when the reliabilities of the traits included in the index vary widely.

조세·법률·회계 서비스의 국제경쟁력 제고 방안 - 이종자격사간 동업(MDP)을 중심으로 - (A Study on the Enhancing of the Global Competitiveness of the Services of Tax, Law, and Accounting - Focusing on Multi-Disciplinary Practices(MDP) -)

  • 손윤;이학노
    • 통상정보연구
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    • 제19권4호
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    • pp.53-74
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    • 2017
  • 글로벌 무한경쟁의 시대에서 한국 상품의 경쟁력 하락에 대한 우려의 목소리가 높아지고 있다. 또한 서비스 분야의 미흡한 경쟁력 제고가 필요하다는 해묵은 지적이 있다. 그러나 정작 서비스 분야의 경쟁력 제고를 위한 노력과 성과는 찾아보기 어렵다. 그 원인의 하나는 서비스 분야의 영역이 분할되고 포획시장이 존재함으로써 이해관계를 가진 각 전문가 그룹이 시장의 해체 또는 규제 완화에 대하여 찬성하지 않기 때문이라고 할 수 있다. 이 연구는 이종자격사간의 동업(MDP)을 허용, 경쟁을 촉진하면 전문 서비스 분야의 경쟁력이 제고될 수 있다는 전제에서 출발하고 있다. 논리적 추론을 위하여 이종자격사간 동업이 허용될 경우 서비스의 가격이 낮아지고 서비스의 공급량이 많아진다는 이론적 분석결과를 도출하였고 MDP를 시행중인 주요국의 사례를 제시하고 있다. 아울러 관련 실증분석을 수행하였다. 잠정적인 결론으로 우선 문제의 소지가 비교적 작은 조세 법률 회계 분야에서 MDP를 도입하고 중장기적으로 다른 분야에까지 MDP를 확대할 것을 제안한다. 이 연구에는 여러 한계가 있다. 국제경제학 이외에 세무, 법률, 회계 분야에 대한 소양이 충분치 못하였고 관련 기업들의 경영 성과 지표 확보도 용이치 않았다. 아울러 실증분석에서 통제변수들을 분별해 내는 것도 쉽지 않았음을 밝혀 둔다. 그러나 잠정적인 결론이 변하지 않을 것으로 믿고 있다.

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