• The Journal of Asian Finance, Economics and Business
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• v.10 no.1
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• pp.145-156
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• 2023

Within the context of publicly traded Sharia-compliant companies in Malaysia, this study investigated the influence that board and company characteristics have on corporate donations. The primary focus of the study was (i) two board characteristics derived from upper echelons theory, namely gender composition and education level, and (ii) four firm variables derived from stakeholder theory, specifically company size, profitability, leverage, and industry category. This study used a total of 402 Shariah-compliant companies that operated in accordance with Shariah law. The information utilized in this study was culled by hand from the annual reports of various companies covering the years 2017 through 2019. According to the findings, the educational level of a company's board of directors has a significant impact on the amount of money donated to charitable organizations by Shariah-compliant companies. The level of expertise possessed by board members can be of assistance to businesses in becoming more aware of the necessity of making contributions or donations. Corporate contribution practices among Shariah-compliant companies in Malaysia were also significantly influenced by the firm's size, profitability, and the industry category in which the business was classified. The findings of the study contribute to a better understanding of the impact that board and company variables have on the activities of corporate donors.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.1
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• pp.325-332
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• 2022

The aim of this research is to use a conceptual model to experimentally evaluate the mediating impact of government financial and training support on structural social capital and non-financial performance of family farms. Questionnaires were used to collect data from family farms in Guangxi, China, from August 25^th to September 8^th, 2021. There were 759 valid responses, accounting for 94.99 percent of the total number of respondents. The scales' reliability and validity, and the research's mediating effects and hypotheses, are tested using SPSS 22.0 and AMOS 26.0. The findings suggest that the impact of government financial assistance on family farms' non-financial performance cannot be substantiated. The intermediary chain connection of financial and training support, on the other hand, has a significant mediating effect between structural social capital and family farm non-financial performance. Direct financial assistance could be thought to encourage family farms to rely too much on funding, making them less competitive in market competition, innovation, and long-term operations. According to the conclusions of the study, government assistance to family farms could take a variety of forms, including providing diversified skills training programs in farming practices, managerial skills, and other areas.

• International conference on construction engineering and project management
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• 2022.06a
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• pp.952-959
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• 2022

Active construction work zones will result in longer travel time and/or longer travel distances for road users because of reduced speed limits and/or detours. This results in increased fuel consumption and increased emissions of harmful gases such as Carbon Monoxide (CO), Nitrogen Oxides (NOx), and Sulfur Oxides (SOx), which causes discomfort to the environment and road users around the work zone. The impact of such emissions should be considered while designing work zones or determining the number of days the roadway will be allowed to be closed partially or fully. This study develops a methodology to compute additional road user costs associated with such work zones. To achieve this goal, a) an extensive literature review is conducted, b) a framework to compute emission cost is developed, c) emission rates are computed for all counties (95) of the state of Tennessee, and d) a case study is conducted to demonstrate the use of the framework to estimate the additional impact of emission because of the work zone. For the case study conducted, the emission cost was computed to be $10,653.60 for the duration of the project. State DOTs can account for such road user costs while selecting contractors using A+B bidding. Accounting for such impact of emission will also indicate the agency's willingness to consider sustainability as a part of the business practices.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.113-127
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• 2012

From the end of 1st quarter of 2012, Korean mandatory firms had started releasing financial reports conforming to the K-IFRS(Korean adopted International Financial Reporting Standards). Major characteristics of IFRS, such as 'principles based' features, consolidated reporting, 'fair value' measurement, increased pressure for non-financial disclosures have resulted in brief and various disclosure practices regarding the main body of each statements and vast amount of note description requirements. Meanwhile, a host of previous studies on IFRS disclosures have incorporated regulatory and/or 'compete information' perspectives, mainly focusing on suggesting further enforcement of strengthened requirements and providing guidelines for specific treatments. Thus, as an extension of prior findings and suggestions this study had explored to conduct an integrative approach embracing views of the reporting entities and the users of financial information. In spite of all the state-driven efforts for faithful representation and comparability of corporate financial reports, an overhaul of disclosure practices of fiscal year 2010 and 2011 had revealed numerous cases of insufficiency and discordance in terms of mandatory norms and market expectations. As to the causes of such shortcomings, this study identified several factors from the corporate side and the users of the information; some inherent aspects of IFRS, industry/corporate-specific context, expenditures related to internalizing IFRS system, reduced time frame for presentation. lack of clarity and details to meet the quality of information - understandability, comparability etc. - commonly requested by the user group. In order to improve current disclosure practices, dual approach had been suggested; Firstly, to encourage and facilitate implementation, (1) further segmentation and differentiation of mandates among companies, (2) redefining the scope and depth of note descriptions, (3) diversification and coordination of reporting periods, (4) providing support for equipping disclosure systems and granting incentives for best practices had been discussed. Secondly, as for the hard measures, (5) regularizing active involvement of corporate and user group delegations in the establishment and amendment process of K-IFRS (6) enforcing detailed and standardized disclosure on reporting entities had been recommended.

• The Journal of the Korea Contents Association
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• v.10 no.10
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• pp.334-350
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• 2010

This study aims at investigating the possible effects on the tax accounting practices stemming from adopting the IFRS in financial reporting process. It also seeks for policy implications to help alleviate practical conflicts likely to arise from the inconsistencies between the existing tax law and the tax related IFRS provisions. The results of the survey analysis are summarized as follows: firstly, majority opinion is opposed to the fair value based revaluation of property assets as well as the application of immediate recognition of foreign currency translation gains/losses. It favors the existing provision on asset securitization which adopts sales transaction view. Secondly, most of the respondents oppose the proposed amendments which allows dual classification of lease contracts on the ground. Third, functional currency appears acceptable on a conceptual level, even though a deep concern is expressed regarding the practical feasibility of computing taxable income using financial statements translated on the basis of functional currency on a practical viewpoint. Fourth, many respondents support the existing convention of recognizing depreciation expenses for taxation purposes and are in favor of the separation of accounting and tax books on a long-term basis. Fifth, the majority opinion approves the maintenance of existing tax reconciliation system and the recognition of expenses related with the doubtful accounts on reporting basis. Finally, a concern is raised with regard to the added burden of practical job loads needed to comply with the proposed amendments.

• Proceedings of the Korean Society of Crop Science Conference
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• 2017.06a
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• pp.314-314
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• 2017

Anthropogenic activities have increased the concentrations of greenhouse gases, such as $CO_2$, $CH_4$, $N_2O$, HFCs, $SF_6$, and PFCs, in the atmosphere. Among others, $N_2O$ is well known as an important greenhouse gas accounting for 7.9% of the total greenhouse effect and the effect of its emission is 310 times greater than that of $CO_2$. Agricultural $N_2O$ emissions are now thought to contribute to about 60% of the global anthropogenic $N_2O$ emission, which have been increased primarily due to fertilizer N consumption and manure management. Therefore, the reduction of $N_2O$ emissions in agriculture is being required. This study was conducted to determine the variation of $N_2O$ emissions by no-tillage (NT) and conventional tillage (CT) practices in the cultivation of soybean from the sandy loam soils under the different kinds of fertilizer treatments June through September 2016 in Cheong-ju, Republic of Korea. An experimental plot, located in the temperate climate zone, was composed of two main plots that were NT and CT, and were divided into four plots, respectively, in accordance with types of fertilizers (chemical fertilizer, liquid pig manure, hairy vetch and non-fertilizer). Among all the treatments, $N_2O$ emission was the highest in August and the lowest in June. When $N_2O$ emissions were evaluated during the growing season (June to September) in all fertilizer treatments, NT with hairy vetch treatment emitted the highest $N_2O$ emission in August, whereas, $N_2O$ emissions was the lowest in NT with non-fertilizer treatment in June, respectively (p = 0.05). Based on the cumulative amount of $N_2O$ emissions during the growing season of soybean, NT had lower $N_2O$ emission than CT by 0.01 - 0.02 kg $N_2O$, although NT had higher $N_2O$ emission than CT by 0.03 kg $N_2O$ in only the chemical fertilizer treatments. As a result, it seems that the applications of liquid pig manure and hairy vetch rather than chemical fertilizer could decrease the $N_2O$ emission in NT, compared to CT.

• Journal of Fisheries and Marine Sciences Education
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• v.29 no.3
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• pp.834-846
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• 2017

Aquaculture practices to ensure greater production, such as high density breeding and excessive feeding, are become stressors that raise the prevalence of diseases. Accordingly, increasingly large volumes of antibiotics are used more frequently each year. Long term use antibiotics can generate resistant bacteria, which interrupt treatments and cause a potential transfer to human bodies. Thus, antibiotic resistance is of importance in public health. Tetracycline (Tc) is one of the typical medicines used in the aquaculture drugs, which has a wide range of application including gram-positive and gram-negative bacteria. In the examination of 153 strains isolated from olive flounder (Paralichthys olivaceus) farms located in Jeju in 2016, it turned out that a total of 84 strains were resistant to Tc or oxytetracycline (OTC). The extent to which the strains are resistant to Tc and OTC was confirmed through MIC test, mostly within the range of 25 to $100{\mu}g/m{\ell}$. Twelve different types of tet genes were detected using single and multiplex PCR in the 84 Tc-resistant strains. The PCR was used to find tet(K), tet(M), tet(O), and tet(S), which are known to exist primarily in gram positive strains. According to the results, - tet(S) is the most dominant gene in 49 strains of Streptococcus parauberis, accounting for 63.2%. And there were two strains that have two different types of resistant genes. The multiplex PCR was used to detect tet(A), tet(B), tet(C), tet(D), tet(E), and tet(G), which are commonly found in gram-negative strains. Each of tet(B), tet(D), and tet(B)&(M) was found in a strain presumed to be Vibrio sp., and only tet(D) was found in 10 Edwardsiella tarda strains.

• Journal of the Korean Society of Environmental Restoration Technology
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• v.17 no.2
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• pp.93-108
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• 2014

The inventory list of wildlife species inhabiting or distributing in Gyeonggi Province was made by compiling species data from precedent surveys, 10 national level nature surveys, 1 survey that Gyeonggi-do conducted, and 46 local surveys presented in scientific journals. Total 2,913 wildlife species including 2,041 vascular plants, 39 mammals, 304 birds, 34 herptiles, 145 fish, and 350 benthic macro-invertebrates were listed in the inventory. It explains 47% of nationwide total species in vascular plants, 31.5% in mammals, 58.2% in birds, 65.4% in herptiles, 12.2% in fish. The total number of important species including endangered species, national monuments, national red lists, etc. was 628 species, accounting for 21.6% of all listed species in Gyeonggi Province. More than 90% of endangered bird species, almost half of endangered fish and herptile species were found in Gyeonggi Province. In particular, abundant bird diversity and inhabitation of many endangered bird species were identified in Gyeonggi Province. Species diversity was greater in the northern area adjacent to the Demilitarized Zone and the eastern forest area. The distribution of the important species such as national endangered species was more distinct in these areas, especially in Gapyeong and Yeoncheon Counties. The inventory list compiled in this study implicates the level of management for biological resources and can provide information for policy decisions regarding new survey sites, protection management of specific species and areas, management practices by spatial characteristics. It should be more compiled and updated with survey data to be utilized as basic indices for local biodiversity strategies and management of biological resources.

• Journal of the Korean Society of Safety
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• v.33 no.5
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• pp.92-100
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• 2018

According to 'The Analysis of Industrial Accidents in 2016' by Ministry of Employment and Labor, the number of deaths caused by accidents in the construction field is 391, accounting for 47% of 826 industrial fatalities in all industries. The breakdown of the 391 fatalities of the construction industry shows that 'struck by an object' accident had 30 fatalities, the 3rd in frequency following falling (235) and crashing (32) accidents. This study aims to explore ways to reduce the 'struck by an object' accident with emphasis on safety education and certificate system for rigging and slinging works. This study reviews literature on rigging and slinging works and analyzes 'struck by an object' accidents. The rules and regulation on the rigging and slinging works are also reviewed both for Korea and other countries with best practices in construction safety such as Singapore, Japan, U.K., and U.S. The rigging and slinging certificate systems of those countries are also reviewed to find any advantage in the construction safety management. In addition, a pilot rigging and slinging certificate system was executed in one of domestic construction site followed by two surveys: one on the riggers who participated in the pilot operation and the other on general managers in domestic construction sites. Based on the analysis of the 'struck by an object' accidents and pilot operation, this study proposes a rigging and slinging certificate system to reduce accidents, enhancing safety condition of construction sites. The certificate system was proposed in a way to accommodate working practice of construction sites. Depending on rigging careers and a crane load capacity, riggers are eligible to apply either basic or master certificate which makes difference in the level of rigging works. The safety condition of rigging and slinging work could be substantially enhanced if workers, managers, supervisors, administrators, and policy makers work together consistently.

• Journal of Nutrition and Health
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• v.30 no.3
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• pp.360-369
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• 1997

Food/nutrition related views, beliefs, attitudes, and behaviors were investigated for three hundred randomly selected men and women, aged 20-60 years, residing in Seoul metropolitan area. Food/nutrition views, attitudes, and beliefs were found to vary greatly between groups of different age, sex, education and income level. Adults of 20-35 years of age showed significantly less strong views about keeping traditional food habits, while exhibiting a significantly high level of acceptance towards the use of convenience foods as compared to the adults aged 36 years or older. Food safety was found to be a major concern to most of the subjects accounting 69.7% for pesticides residues in fresh produce items, 94.7% for food additives in processed food, and 56.3% for food poisoning in foods eaten outside of the home. Male adults aged 45 years or older showed a strong tendency to rely on a few promotional food products for the maintenance of their health and for them the development and implementation of a sensible feed nutritin/health education program including a way to avoid nutrition quackery might be beneficial. Eighty percent of the subjects were found to read food labels with higher rates shown among young adults and females. Due to the virtual absence of nutrition labeling however, the percentage of subjects who idicated that they are looking for the information on nutrient content was low (<10%) compared to the rates for other informations such as date of manufacture(80.2%), expiration data(55.8%), ingredients(40.9), and additives(40.9%). Ninety one percent of the subjects indicated that they would like to see the sources for nutrition label the nutritional value of the foods. The top five most frequently (68.3%), food packages(50.7%), and radio(43.3%). Health professionals such as physicians, nurses, and nutritionists/dietitians were utilized less frequently as sources of nutrition information than lay sources, with reported rate of only 38%, 22%, and 0.7%, respectively. These results collectively suggest that strategies are to be developed to provide accurate nutrition information to adults.