• Asia Pacific Journal of Business Review
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• 제1권1호
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• pp.56-66
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• 2016

This paper analyzes the impact of CSR on the capital market in Korea. Using listed firm data, we found that the creation of a sustainability report that indirectly measures the level of CSR can bring the stock rate of return difference of the capital markets representative market index. First, when a firm that publishes a sustainability report was compared in terms of its market rate of return, it showed a return increase of about 2%. We found that higher returns were gained through the competitive advantage of related business when the firm was actively involved in social responsibility. Second, subdivided by industry, firms belonging to the capital goods industry were found to reach a rate of return higher than that of industry. These firms were noticeable in that they were mainly industries that caused environmental pollution. Third, in an additional analysis, foreign investors were given the sustainability report of financial businesses, which was interpreted as a result of industrial properties. A sustainability report is a comprehensive report on the economic, environmental, and social activities of a firm. Firms must learn that they can gain trust through publishing trustworthy reports while achieving the lasting power of growth from the stakeholders.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.373-383
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• 2021

This article aims to examine the one-way relationship between corporate social responsibility (CSR) and the financial performance of Vietnamese commercial banks, mainly focusing on the moderating role of ownership structure. Net interest margin (NIM), return on assets (ROA), and return on equity (ROE) are selected to represent the financial performance of the bank. CSR was measured using a multi-method approach that included both quantitative and qualitative methods. Corporate Social Responsibility Expenditure (CSRE) was estimated using financial data. The Corporate Social Responsibility Disclosure (CSRD) index was created using the content analysis method. Using a sample of Vietnamese commercial banks from 2012 to 2019 to perform regressions in the dynamic panel models with the two-step system generalized method of moments (GMM) estimator, the results show a positive effect of both CSRE and CSRD on the financial performance of the bank. Empirical evidence shows that the positive relationship between CSRE and financial performance is more robust in statecontrolled banks than non-state-controlled banks. In contrast, the positive impact of CSRD on the financial performance of state-owned commercial banks is weaker than that of private banks. Finally, the paper points out the limitations and proposes future research directions.

• International Journal of Industrial Entomology and Biomaterials
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• 제8권1호
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• pp.101-106
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• 2004

The process of removal of gummy proteinous material sericin from silk is commonly called as degumming loss or boil-off loss ratio. In the present study, the boil-off loss ratio in the cocoon shells of twelve multivoltine${\times}$bivoltine hybrids and their parents were analysed. Inheritance pattern of boil-off loss ratio was analysed in crosses involving high and low boil-off loss parents, F$_1$s, F$_2$s and back-crosses by parent off spring regression analysis. Heterosis and heterobeltiosis was also analysed for this character, Highly significant (P＞0.01) variations were observed in eight out of ten multivoltine and two out of five bivoltine parents indicating the presence of genetic variation in the expression of boil-off loss ratio. Among F$_1$ hybrids, ten hybrids expressed significant (P＞0.01) variations when compared with control hybrid PM${\times}$NB$_4$D$_2$. Significant negative heterosis was expressed in three multi ${\times}$ bi hybrids viz., BL67${\times}$CSR$_{101}$, 96A${\times}$CSR$_{19}$ and 96C${\times}$CSR$_{19}$, which is desirable for this character, whereas expression of heterobeltiosis was significant only with one hybrid, 96C${\times}$CSR$_{18}$ in desired direction. Studies on inheritance pattern showed that the character is heritable and contribution percentage of female and male in the ratio of 50.9: 49.1 and it appears that both the parents are influencing in the expression of boil-on loss ratio in silkworm. Based on the overall performance and evaluation by multiple trait evaluation index and also considering the expression of the boil-off loss ratio three hybrids vix., BL67 ${\times}$ CSR$_{101}$, 96A${\times}$CSR$_{19}$ and 96C${\times}$CSR$_{18}$ were found superior and recommended for commercial exploitation.n.ion.n.

• 한국건축시공학회지
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• 제9권5호
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• pp.155-161
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• 2009

본 연구에서는 시험방법의 과학적 우수성에도 불구하고 중량으로 인해 현장에서의 운용이 곤란한 경사인장형 미끄럼시험기(O-Y PSM)에 대응하여 개발된 휴대형 미끄럼시험기(ONO PPSM)를 대상으로, 미끄럼저항 측정값의 안정성을 실험을 통해 확인하고 PVC계 바닥재 및 무기질계 바닥재에 대한 미끄럼시험을 다각도로 실시하여 그 타당성을 보다 심도 깊게 검증하였다. 또한 다양한 재질, 표면상태의 바닥재에 대한 O-Y PSM과 ONO PPSM의 미끄럼저항 비교실험을 통하여 C.S.R과 C.S.R'의 미끄럼 평가지표를 공유하기 위한 교정식을 새롭게 제안함으로써 ONO PPSM의 미끄럼시험기로서 범용성을 더 한층 제고하였다.

• International Journal of Industrial Entomology and Biomaterials
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• 제7권2호
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• pp.191-195
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• 2003

The impact of antibiotic (Norfloxacin) administration ,at different concentration (50 ppm and 100 ppm) on commercial characters of bivoltine $({CSR_2}{\times}{CR_4})$ and the cross breed race $({BL_67}{\times}{CSR_101})$ was studied. The result indicated that antibiotic administration with different concentrations significantly improved the rearing and cocoon parameters like larval duration, larval weight, growth index, single cocoon weight, single shell weight and shell ratio. The post cocoon parameters like average filament length, non-breakable filament length, raw silk percentage, raw silk recovery percentage, denier, reelability and neatness were recorded significantly higher in antibiotic treated batches. The better performances of these parameters were recorded with the increase of antibiotic concentration.

• International Journal of Industrial Entomology and Biomaterials
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• 제4권2호
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• pp.109-115
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• 2002

With the objective of selecting suitable breeding resource material, 10 polyvoltine and 10 bivoltine breeds were drawn from the germplasm collection of Central Sericultural Research and Training Institute, Mysore, and evaluated for 3 seasons comprising one year (6 trials). Data were collected on seven traits of economic importance such as fecundity, pupation rate, cocoon yield, cocoon weight, cocoon shell weight, cocoon shell ratio and filament length, and statistically analysed with two-way classification, Joint scoring method and evaluation index. Significant seasonal variations (P < 0.01) were observed in both polyvoltine and bivoltine breeds. Polyvoltines BL27, BL36 and BL54 and bivoltines CSR2, CSR4 and Daizo scored highest ranking values in all the three methods. Hybridization was initiated based on larval markings and cocoon shapes. Seasonal variations were discussed.

• 경영과정보연구
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• 제31권4호
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• pp.491-516
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• 2012

최근의 급격한 환경변화는 BSC 도입기업에서 사용하는 핵심성과지표(KPI)의 수정이 필요함을 나타내고 있다. 특히, BSC의 네 가지 관점 중 기업의 성과를 나타내는 재무적 관점의 KPI는 기업의 단기적 성과를 대표하는 재무적 지표로만 구성되어 있다. 하지만 이러한 지표로는 현재의 기업환경에서 필수적인 요소로 자리잡은 사회적 책임(CSR)과 지속가능경영을 대변할 수 없다. 이에 본 연구에서는 재무적 관점의 KPI로 사용하고 있는 이익 기반의 성과지표를 보완할 수 있는 공유가치창출(CSV)지표에 대한 개발의 필요성을 제시하고, CSV의 타당성은 지속가능경영 및 CSR과 기업가치와의 관련성을 통해 검증하였다. 2005년부터 2010년까지를 연구 기간으로 KEJI를 공시하고 있는 상장기업을 대상으로 분석한 결과, BSC 도입기업이든, 미도입기업이든 CSV가 높은 집단은 그렇지 않은 집단에 비해서 기업가치가 더 높음을 알 수 있었다. 또한 BSC 도입기업의 기업가치는 BSC 미도입기업의 기업가치보다 낮았으나 두 비교집단 간에 유의한 차이는 없었다. 본 연구의 한계점은 CSV지수 측정치의 구성 요소 간에 단위가 다르다는 본질적인 문제로 인해 비율척도로 나타낼 수 없어 좀 더 의미 있는 결과를 도출 할 수 없다는 점이다. 그럼에도 불구하고 본 연구는 경영환경에 맞추어 BSC 관점의 새로운 성과측정지표의 개발이 필요함을 제시하였다는 점이 본 연구의 공헌점이라 할 수 있다.

• 대한조선학회논문집
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• 제54권4호
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• pp.352-359
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• 2017

Because the Energy Efficiency Design Index(EEDI) came into effect in 2013, it is necessary to develop a new technology to overcome $CO_2$ emission regulations. In structural design viewpoint, lots of researches are carried out to develop eco-friendly and high fuel efficiency ships by weight reduction. By using the automated compartment arrangement system and automated structural design algorithm which were developed by the authors, new researches are performing to combine the above two systems. However, the effect of weight reduction was not significant because structural designs by using these systems for the midship part was carried out only focused on the minimum still water bending moment. In this paper, at first, good compartment arrangements which give the minimum still water bending moment and(or) shear force were chosen by using the automated compartment system. And then, influence of shear force on weight reduction was investigated by using the automated structural design algorithm considering longitudinal strength, local strength and shear strength of longitudinal members in cargo holds. Conclusively, it is necessary to consider the minimum still water bending moment and shear force simultaneously to reduce the weight of mid-sized bulk carrier. Also, good compartment arrangement which gives much more weight reduction compared with existing ship was proposed.

• International Journal of Industrial Entomology and Biomaterials
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• 제14권1호
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• pp.1-7
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• 2007

In order to find out the appropriate parents for the breeding programme, twelve bivoltine and three multivoltine silkworm breeds were evaluated on the basis of multivariate selection index and isozyme analysis. Of which, four [CSR2, D6 (P), SK3, SK4] bivoltine and two multivoltine (Nistari, Cambodge) breeds were selected and breeding initiated to develop higher survival bivoltine silkworm breed suitable for tropical conditions. Among two isozyme (Esterase and acid phosphatase) analyzed, only esterase exhibited polymorphism among the bivoltine breeds. No polymorphism was observed among multivoltine in respect of esterase as well as acid phosphatase.

• International Journal of Industrial Entomology and Biomaterials
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• 제16권1호
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• pp.15-20
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• 2008

Under the all India programme of evaluation of mulberry and silkworm genotypes, twelve bivoltine silkworm breeds obtained from Central Silkworm Germplasm Resource Centre, Hosur (CSGRC) were evaluated at the bivoltine silkworm breeding laboratory, Central Sericultural Research & Training Institute, Mysore (CSR&TI). These breeds were tested during September-October 2003, August-September 2004 and February-March 2005. The average temperature and humidity during September-October 2003 was $26.5^{\circ}C$ and 72.6% RH, while during August-September 2004, it was $26.5^{\circ}C$ and 75.2% RH and during February-March 2005 it was $24^{\circ}C$ and 48% RH respectively. The performance of the breeds in respect of 21 traits was studied and statistically analyzed using analysis of variance (Singh and Choudhary, 1985). Silkworm breeds were short-listed using multiple trait evaluation index method as suggested by Mano et at., (1993). Evaluation Index values were calculated for all the 11 traits of economic importance and six breeds were short-listed based on average index value 50 and above 50. Two breed viz., BV 183 (SMGS-1) have recorded average E.I. >50 in 10 traits (except in neatness) and ranked first and the breed BV 262 (SMGS9) with E.I. value >50 in nine traits except in cocoon weight and neatness ranked second, in the order of merit. These two breeds may be selected as resource material for evolving region specific silkworm breeds.