• Title/Summary/Keyword: Company Performance

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Distribution Financial Performance of Corporate as an Impact of Green Accounting Regulation

  • Dwi ORBANINGSIH
    • Journal of Distribution Science
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    • v.21 no.10
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    • pp.77-84
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    • 2023
  • Purpose: This study aims to determine the impact of green accounting on the distribution of company financial performance. Green Accounting is seen as an accounting approach that considers the environmental impact of business activities and the distribution of financial performance which is expected to provide great benefits to the company. Research Design Data and Methodology: The population of this study is 168 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research theory uses the Legitimacy Theory and the Shareholder Theory. Research data were analyzed using multiple regression models with purposive sampling. Green Accounting in this study uses environmental cost proxies using Return on Capital Employed (ROCE). Financial performance uses the Return on Equity (ROE) proxy. Results: research shows that the influence of green accounting can provide important input to operational managers in manufacturing companies in making decisions regarding environmental costs and environmental protection that will provide economic benefits for the company. In addition, these findings also clarify the great benefits of green accounting policies for a company's production process. Conclusion: Green Accounting has a long-term impact through the company's financial performance. Green Accounting can be the basis for companies in deciding whether to invest or not.

A Study on the Effect of Innovation Performance Through Business Innovation Activities and Techniques for the Small & Medium Size Company (중소기업의 혁신활동과 기법이 혁신성과에 미치는 영향에 관한 연구)

  • Moon, Hee Young;Chang, Seog Ju
    • Journal of Korean Society for Quality Management
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    • v.43 no.2
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    • pp.151-168
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    • 2015
  • Purpose: The purpose of this study was to investigate the effect of the innovation performance through business innovation activities by small and medium size company as well as to test the moderating effects on the innovation techniques'understanding and conformance. Methods: The data for the empirical analysis was collected from 132 companies mainly located in Jeolla and Gyeonggi Province. Cronbach's alpha factor analysis, multiple regression analysis and hierarchical multiple regression were used for statistical methods. Results: The Statistical analysis results show that innovation performance through business innovation techniques and activities was effected by CEO leadership, company capability and training for employees. Conclusion: Through this study we tried to give some suggestions for improving innovation performance through business innovation activities for the small and medium size company.

A Study on Logistics Activities and Business Performance of Korean Industries (한국제조업체의 물류활동과 기업성과에 관한 연구)

  • 이덕수
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.21 no.48
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    • pp.89-99
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    • 1998
  • The purpose of the study was to identify the relationship of the logistics activities with the overall performance among the Korean industries, in order to suggest ways of enhancing the level of effectiveness in logistics management. On the basis of current logistics literature and research data, an analysis had been attempted to provide the study with a theoretical framework, followed by an empirical research that analyzed, among the randomly selected companies, the relations between logistics activities and management policy; logistics activities and logistics environment; logistics environment and the usage of computer software; management policy and the usage of computer software; management policy and performance; logistics environment and performance. Analyses of the data suggested that the companies that lay heavy emphasis on logistics effectiveness showed higher performance; management policies of the companies are influenced by their logistics characteristics; the more strongly is a company oriented logistically, the higher effectiveness in logistics activities it maintains; there is a significant relationship between the logistics environment a company is operated in and the company's reliance on logistically oriented information technologies; there is a close relationship between a company's logistics activities and its business outcome.

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Impacts of Corporate Network Building and Strategic Learning for Environmental Management on Business Performance

  • Kim, Youngshim;Jung, Hyung-Shik
    • Journal of Multimedia Information System
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    • v.8 no.4
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    • pp.267-276
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    • 2021
  • This study discovered the effects of strategic learning and network building on a company's environmental management performance. According to the results, the environmental awareness of the company and competition threats within the industry did not significantly affect the establishment of environmental strategy, whereas the consumer's sensitivity to the environment and the environmental regulation of the government did. The environmental awareness of the company and the consumer's sensitivity to the environment were found to greatly impact a company's network building. which is closely related with the utilization of multimedia system and technology. In addition, it was found that the establishment of corporate environmental strategy had a significant effect on network building and strategic learning, but network building did not significantly affect strategic learning, indicating a difference. Finally, corporate strategic learning affected environmental management performance, suggesting an importance in accumulating strategic learning capabilities to increase environmental management performance.

Analyze Theme Trend for Subscription Performance of Professional Dance Groups (직업무용단체 정기공연의 주제경향 분석)

  • Sim, Da-Som;Kim, Sun-Jung
    • The Journal of the Korea Contents Association
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    • v.13 no.12
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    • pp.136-148
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    • 2013
  • I would like to trace back periodic social trend by searching if regular performance might have reflected on social trend on its theme by analyzing theme trend of The National Dance Company of Korea, Dance Company of Seoul city, Dance Company of KyungKi-Do and to provide the meaningful results for further study by checking if the theme of dancing performance is in relation with social structure. To perform this research, I had studied on previous thesis and reference books. For example, I selected three groups, of The National Dance Company of Korea, Dance Company of Seoul city, Dance Company of KyungKi-Do, to research their theme of regular performance through checking previous thesis related to, performance material, news articles, pamphlets from beginning to present. How to analyze is being proceeded from foundation of dancing company to present according to Kim Byungseok's classification method, which was consistently used for searching theme trend from previous study as below; 1) Theme based on traditional conscious,2) Theme based on Literature, 3) Theme based on Historic issues, 4) Theme based on abstract, 5) Theme based on reality, 6)Theme based on social issues.

An Study on the Effects of Entrepreneurship and Company Competence on the Business Performances in Ubiquitous Environments - Focused on the Small and Medium Business - (유비쿼터스 환경에서 기업가정신과 기업역량이 기업성과에 미치는 영향에 관한 연구 - 중소기업을 중심으로 -)

  • Park, Kyu-Young;Her, Eun-Kyung
    • International Commerce and Information Review
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    • v.11 no.1
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    • pp.239-264
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    • 2009
  • As the competitive market environment and industry circumstances become more and more competitive on a daily basis, it is not easy to find an opportunity to initiate small business, or increase performances of Small and Medium Business. The research findings are as follows. First, entrepreneurship(innovation, progressive, social responsibility) has significant effects on the market orientation. Second, company competence(individual resource, technology resource) has significant effects on the market orientation. Third, market orientation has significant effects on the non-financial performance(Internal process performance, learning & growth performance, customer performance). Finally, non-financial performance(Internal process performance, learning & growth performance, customer performance) has significant effects on the financial performance.

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A Study on Performance of Current Transformer in High Voltage System (고압계통 변류기 동작 특성 검토)

  • Choi, Ki-Yeol;Lee, Duck-Soo;Park, Moon-Bin;Kim, Hee-Taek;Chang, Ki-Poong
    • Proceedings of the KIEE Conference
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    • 2006.07a
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    • pp.5-7
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    • 2006
  • Current transformers(CTs) whose rating is selected per a full load current of a feeder in high voltage system can be easily saturated due to high fault current that may be several hundred times of the full load current of the feeder. However, the protective relay shall operate properly at the fault without mis-operation under the CT saturation. So, in selecting the CT rating, it is necessary to consider the behaviour of CT and a performance of protection scheme in condition where CT can be saturated. In this paper, a performance of CT and a degree of saturation are studied and verified whether its ratings are proper for the operation of the protective relay.

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A Study on Performance Improvement of PEMFC Using Wire Mesh Cell Structure (Wire Mesh 적용을 통한 PEMFC 성능 향상에 관한 연구)

  • Jin, Sang-Mun;Beack, Suk-Min;Heo, Seong-Il;Yang, Yoo-Chang;Kim, Sae-Hoon
    • Transactions of the Korean hydrogen and new energy society
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    • v.21 no.4
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    • pp.295-300
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    • 2010
  • Metal bipolar plate applied to Polymer Electrolyte Membrane Fuel Cell is getting most attractive due to their good feasibility of mass production and low cost. But it is one of the immediate causes of performance decline because it is difficult to reduce channel pitch of metal bipolar plate. In this study, mesh was inserted in between bipolar plate and GDL to obtain uniform contact pressure without reducing channel pitch. The section measuring and performance test were carried out to confirm the mesh structure distributes contact pressure equally in reacting area. The performance of 3 type mesh structures developed in this study were higher than the normal cell at all over the current range. Especially, it showed that the mesh cell performance was increased and pressure drop was decreased with diminishing mesh gap size. The Mesh structure was more sensitive to humidification and contact pressure change than the normal cell.

The Performance Evaluation of NSSS Control Systems for UCN 4

  • Sohn, Suk-Whun;Song, In-Ho;Sohn, Jong-Joo;Park, Jong-Ho;Seo, Jong-Tae
    • Nuclear Engineering and Technology
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    • v.33 no.3
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    • pp.339-348
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    • 2001
  • NSSS Control Systems automatically mitigate transient conditions and leads to a stable plant condition without operator actions when a transient occurs during normal power operation. In this paper, the function and performance of NSSS control systems were examined and evaluated by comparing the predicted results with the measured data for the selected events. Loss of a Main Feedwater Pump and Load Rejection to House Load Operation events were selected for the evaluation among the transient tests peformed during the Power Ascension Test (PAT) of UCN unit 4. The overall schematic control actions of NSSS control systems can be evaluated easily through the observation of these two typical events. The selected events were analyzed by the KISPAC computer code[l] which had been used in developing the control logic and determining the control setpoints during the plant design. Additionally, the performance of FWCS during low power operation was evaluated. The result of evaluation showed that the NSSS control systems were designed properly and the performance of the NSSS control systems was excellent and also the computer code had a good prediction capability.

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The Effect of EMC by Metal Cover and Noise Reduction Method (Metal Cover에 의한 EMC 분석 및 Noise 저감 방법)

  • Yun, Sangwon;Park, Chuleui;Lee, Chanho;Kim, Sehyun;Yang, Manyoung;Kim, Dongsik;Yoo, Jiyoon
    • Transactions of the Korean Society of Automotive Engineers
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    • v.22 no.3
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    • pp.143-147
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    • 2014
  • The ECU which is operating inductive actuator like motor or solenoid should be designed with considering the heat removal performance and the EMC performance. In most cases, these two performances are trade-off. Especially, the metal cover with plastic housing for improving heat removal performance can affect EMC performance by coupling the noise source to harness cable and connector. Therefore, after analyzing the EMC effectiveness of the metal cover, countermeasures for EMC noise reduction should be established. In this paper, by simulating and testing of AHB Gen3 ECU, the influence of the metal cover to EMC performance is analyzed. And based on this result, we propose solutions for EMC noise reduction.