• 제목/요약/키워드: Audit Sustainability

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지속가능한 어업인증제도와 어업개선사업에 관한 연구 (Sustainable Fishery Certification Scheme and Fishery Improvement Projects)

  • 김장근;이재봉;박두현;박정호;박희원;임정현;권유정
    • 한국수산과학회지
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    • 제57권4호
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    • pp.410-422
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    • 2024
  • Despite international laws and government efforts, most of the world's fishery resources and ecosystems have continued to decline since the 1970s. In response, international non-governmental organizations have launched sustainable seafood movements and attempted various strategic approaches. These include the "boycott" strategy of the 1980s and 1990s, and the expansion of certified fisheries through Fishery Improvement Projects (FIPs) in the 2000s. According to data from the Marine Stewardship Council (MSC), currently there are 274 MSC-certified fisheries in 63 countries, covering 179 species, and 264 fisheries engaged in FIPs in 67 countries, covering 233 species. In Korea, the adoption of private fishery governance, which complements international and domestic fishery laws and government management, remains relatively low. Therefore, we examined private fishery governance with respect to its governance, interaction with laws, credibility, legitimacy, current status, and key considerations for its implementation. We emphasize the utilizing MSC fishery certification schemes as an audit approach to sustainability, implementating FIPs to address the fisheries sustainability gap, using councils for leadership, and securing government financing for fisheries with no market incentives.

The Impact of State Budget Revenue on Economic Growth: A Case of Vietnam

  • NGUYEN, Hieu Huu
    • The Journal of Asian Finance, Economics and Business
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    • 제6권4호
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    • pp.99-107
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    • 2019
  • This paper is intended to study the relationship between state budget revenue and economic growth in Vietnam. The ordinary least-squares regression method is used with secondary data collected from General Statistics Office of Vietnam in the period of 2000-2017. Vietnamese state budget revenue includes domestic revenue (excluding oil revenue), oil revenue, custom duty revenue, and grants. The testing result shows that the state budget revenue has a positive correlation with economic growth of Vietnam. However, the components of state budget revenue have different levels of impact on the economy. Domestic revenue and oil revenue are statistically significant and have a positive effect on the economy, while the impact of custom duty revenue and grants on the economy is invisible. Vietnamese state budget revenue should be restructured toward the sustainability and by way of boosting the economy, specifically: (1) Increase the proportion of domestic revenue to state budget revenue and domestic revenue should be based on the ground of production and business activities rather than collection from state-owned assets; (2) Reduce the proportion of custom duty revenue and grants to state budget revenue; (3) Keep the volume and ratio of oil revenue in state budget revenue at an appropriate proportion.

지속가능한 생태도시 및 생태마을에서의 거주자의 역할 (The Role of Residents for the Sustainable Ecopolis and Ecovillage)

  • 곽인숙
    • 대한가정학회지
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    • 제39권6호
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    • pp.109-122
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    • 2001
  • This study was performed to identify the roles of residents for the environmentally sound and sustainable development, taco-polis(kologisches Bauen), eco-village and Symbiotic Housing. These buildings will achieve energy efficiency through design strategies such as passive solar heating system, natural cooling and day lighting. Their infrastructure will feature parking on the periphery, extensive pedestrian paths, outdoor ground lights that preserve stellar visibility, and environmentally sensitive technologies such as low writer use fixtures. And they will restore biodiversity while protecting the wildlife, wetlands, forests, soil, air and water. Their houses wile be designed to support home-based occupations, offering high-speed Internet access and other options to promote a localized, sustainable economy. To support and encourage the evolution of sustainable settlements, it is necessary to prepare constructing the physical facilities and the social functions relating with residents. The roles of residents are important to provide a high Quality lifestyle and to integrate a supportive social environment with a low-impact way of life. This study concluded the four main roles of residents for the sustainable of Eco-polis and Ecovillage. 1. Residents assist transition towards a sustainable society as eco-conscious consumers in the planning stage. 2. Residents live in a ecological way for the sustainable ecovillage. 3. Residents exchange information and education for increasing the community glue as a communication network. 4. Residents support and transmit their cultural vitality and tradition for the next generation. So, users are expected to encourage resident's participation in the planning, design, ongoing management and maintenance of the sustainable ecovillage.

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친환경 유기농 기업의 가치평가에 관한 연구 (A Study on Valuation of Environmental-friendly and Organic Food Company)

  • 여동수;황재현
    • 한국유기농업학회지
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    • 제20권4호
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    • pp.543-561
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    • 2012
  • This work is for reasonable valuation method of environmental-friendly and organic company. Reasonable valuation method is principal for the sound development, the reasonable investment and the growth of stock market. This study proposes valid valuation and method for environmental-friendly and organic company. The author selected 4 companies from certificate list of environmental-friendly and organic food and LOHAS (Lifestyles Of Health And Sustainability) food of Korean standards association. Applying financial audit report of 5 years, the author output 5 variables from each companies by using Growth Option model of Real Option model. And the author valuated companies by adding option value calculated with these variables and residual value discounted with cash flow discounted method. Company values from ROV model were 1.71 time higher than DCF model. This results show that the value of environmental-friendly and organic food company may own high option premium, that is the growth factor.

외국인 유입에 따른 보건의료재정 변화 및 지속가능성 제고를 위한 대응방안 연구 (A Study on the Responses to the Change of Health and Medical Finance and Sustainability of the Influencing Foreigners)

  • 정용주
    • 한국병원경영학회지
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    • 제25권4호
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    • pp.38-47
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    • 2020
  • Purposes: The problem in the recent immigration policy and social policy changes for foreigners is that the preliminary analysis or research on the actual impact of the influx of foreigners has not been done enough in Korea yet.. This study is to examine the impact of the Korean health insurance finances on the influx of foreigners. Approach: This study analyzed the health insurance statistics for foreigners and overseas Koreans of the Health Insurance Corporation from 2013 to 2017. The data is the "Status of Health Insurance Premiums for Nationals, Foreigners, and Overseas Koreans from 2013 to 2017" submitted by the National Health Insurance Service to the Health and Welfare Committee during the 2018 National Audit Period. Findings: To summarize the analysis, first, the proportion of foreigners was only 1% of all subscribers (1.7% at work, 1.9% in regions) until 2017. Second, employees at work have a lower pay-to-pay ratio, and local subscribers have a higher pay-to-pay rate, regardless of nationality. Third, as immigrants are mostly concentrated in younger ages, they are healthy and use of hospitals is relatively low. Fourth, in terms of gender distribution, there are many women of childbearing age due to marriage immigration among foreign local subscribers, and more men use hospitals than workers who have a high proportion of males due to childbirth. In conclusion, the impact of immigration on health insurance finances is not large, and has a positive effect on finances. Practical Implications: If we simply consider the financial aspect, encouraging foreigners to subscribe to health insurance has a positive effect on finances. In particular, the more foreign workers are enrolled, the greater the financial gain. In particular, increasing the employment of foreign women through language education, vocational training, and employment support will help finance health insurance. One of the reasons foreign subscribers have a positive impact on health insurance finance is the low medical utilization rate. It can be said that young and healthy foreigners use fewer hospitals and clinics, but another aspect means that foreigners have difficulty using health insurance for various reasons. Therefore, various supports must be accompanied so that foreign subscribers can use medical services when necessary.

외국 대학도서관의 디지털 큐레이션 프로세스 비교분석 (Comparative Analysis on Digital Curation Process in Foreign Academic Libraries)

  • 한나은;김성희
    • 한국도서관정보학회지
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    • 제45권2호
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    • pp.93-116
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    • 2014
  • 본 연구에서는 연구데이터의 효율적인 활용을 위해 국외의 10개 대학도서관의 보존정책을 대상으로 디지털 큐레이션 프로세스를 분석하였다. 분석은 데이터 선정 및 접수, 보존 활동, 접근 및 이용, 책임 및 관리의 4가지 부분으로 나누어 실시하였다. 분석결과 데이터 선정 및 접수에서 수집 대상 데이터는 대부분 대학 내에서 생산된 디지털 형태의 연구데이터나 대학에서 생산하지는 않았으나 대학을 통해 이용할 수 있는 디지털 데이터로 나타났다. 보존을 위해 사용되고 있는 메타데이터는 Dublin Core, MODS, PREMIS 등으로 나타났으며, 접근 및 이용에서는 법률 및 규약에 기초하여 접근, 규제 등을 결정하는 것으로 나타났다. 책임 및 관리 차원에서는 관리적, 재정적, 기술적, 물리적, 인적 부분 등으로 나누어 각각의 감사나 지속가능성 등을 검토하는 것으로 나타났다.

What Promotes International Sustainable Development of Green Ventures? The Joint Effects of Entrepreneurial Orientation and Home Country-Based Networks

  • Dejin Su;Yeong-Gil Kim
    • Journal of Korea Trade
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    • 제26권4호
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    • pp.39-62
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    • 2022
  • Purpose - Along with the growing awareness of environmental sustainability, international green entrepreneurship is expected to realize international sustainable development (ISD) by introducing ecological innovation results, using fewer resources consumption, and reducing negative environmental impacts. Building upon contingency theory and social network theory, this paper attempts to explore the role of home country-based networks (technology ties and business ties) as contingent factors that might impact the effectiveness of entrepreneurial orientation (EO) in promoting ISD among green ventures. Design/methodology - Original data were collected from 127 green ventures in China based on the random sampling technique. These green ventures mainly focus on the lower use of energy or materials, lower CO2 emissions, and higher ecological benefits located in the Fujian province, which highlights green economic growth and economic cooperation with international markets. Moderated hierarchical linear regression analysis was conducted to test our hypotheses concerning the main relationship between EO (innovativeness, proactiveness, and risk-taking) and ISD as well as the moderating effects of home country-based networks (technology ties and business ties) on the main relationship. Findings - Empirical results indicate that: first, both innovativeness and proactiveness positively affect ISD; second, both technology ties and business ties at home might significantly strengthen the positive relationship between innovativeness (or proactiveness) and ISD. However, this study did not find significant moderating effects of technology ties or business ties at home on the relationship between risk-taking and ISD. Originality/value - Since previous literature often gives more focus on the host country context of social networks, this study shifts to a home country-based network context. Therefore, our research might enrich the international green entrepreneurship literature by empirically investigating the contingent value of home country-based networks in the relationship between EO and ISD in the context of an emerging economy such as China.

The Comparative Analysis of the Internal Control According to Economic Changes in Korean Companies

  • Park, Cheol-Soo
    • Journal of Information Technology Applications and Management
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    • 제21권3호
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    • pp.119-133
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    • 2014
  • Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.