• 제목/요약/키워드: Environmental Accounting

검색결과 403건 처리시간 0.027초

배출권 할당 및 회계처리 방식이 기업의 시장 지위에 미치는 영향 (The Effects of the Allocation and Accounting Methods of GHG Allowances on Firms' Financial Positions)

  • 오형나;홍인기
    • 자원ㆍ환경경제연구
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    • 제24권3호
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    • pp.489-522
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    • 2015
  • "온실가스 배출권의 할당 및 거래에 관한 법률"과 "제1차 기본계획"에 의하면 거래제도의 설계 시, 제도 도입에 따른 기업의 시장지위 변화를 최소화하는 방향으로 이루어져야 한다. 본 연구는 쿠로노 복점에 기초한 이론모형 분석을 통해 배출권의 회계처리 방식에 따라 기업의 자본 부채 비율, 자본비용, 그리고 기업의 시장지위가 변할 수 있으며, 그 결과 사회후생효과 측면에서 차이가 발생할 수 있음을 보여준다. 분석결과에 따르면, 1기 배출권거래제의 할당방식(무상할당)과 가장 보편적으로 이용되는 회계처리방식(무상할당된 배출권을 무형자산으로 인식하고 그 가치를 0으로 계상하는 방식)이 결합될 경우, 기업의 시장지위에 미치는 영향을 최소화할 수 있다. 이어지는 분석을 통해 본 연구는 이 방식이 자산시장을 통해 감축신호가 기업에 전달되지 않으면서 거래제도의 도입목적인 비용효과적 감축에는 한계를 가진 회계처리방식임을 보여준다.

친환경농산물의 생산실태 몇 소비확대에 관한 연구 -광주 ${\cdot}$ 전남지역을 중심으로 - (A Study on Production and Demand Expansion for Environmental-Friendly Farming Products - In Kwangju and Jeonnam Province -)

  • 김병무;송경환
    • 한국유기농업학회지
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    • 제12권3호
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    • pp.265-278
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    • 2004
  • With the development of national economy and increase of income, consumers' demand for quality and safe agricultural products have increased and perception on environmental-friendly Farming products has been sharply changing. In other words, consumers increasingly show the tendency to prefer environmental-friendly farming products for considering health and environment protection, despite higher price. The environmental-friendly farming products in Jeonnam Province is still at its early stage, accounting for 1% or so of the total products. Considerable part of environment-friendly farming products, nevertheless, difficult problem to End consumers, thus sold at relatively high prices. To the questionnaire asking their most severe difficulty is about 30.5% for sale. This suggests that strategies for consumption expansion of environment-friendly farming products, including of consumers, confidence, publicity of consumers, should be established to increase the income of environmental-friendly farmers in Jeonnam Province.

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중국의 지역별 전통적 생산성과 환경조정생산성의 비교 (Comparison of Traditional Productivity and the Environmentally-Adjusted Productivity in the Chinese Regions)

  • 박혜란;강상목
    • 환경정책연구
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    • 제8권3호
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    • pp.115-138
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    • 2009
  • 본 연구의 목적은 중국의 28개 성과 자치주를 대상으로 성장회계분석에 기초하여 전통적 생산성 성장과 환경조정 생산성 성장을 비교함으로써 각 지역의 생산성에 미치는 환경요소의 효과와 경제성장의 주된 요소를 실증적으로 계측하고자 함이다. 추가적으로 환경조정 생산성 변화를 측정하기 위해서 중극 지역별 SOx의 존재가격을 측정할 것이다. 1997년~2005년 동안 중국은 장기적으로 10.06%인 고도의 경제성장률을 보였다. 지역별로 동부의 성장이 가장 빠르고 중부의 성장률이 가장 낮다. 전통적 총요소생산성은 평균적으로 3.56%로 나타났고 지역별로 동부가 가장 높았다. 환경조정된 생산성 증가율은 평균적으로 3.57%로서 전통적 생산성 증가율과 큰 차이는 나지 않았다. 이는 세 지역에서 오염저감활동이 적극적으로 이루어지지 못하고 있음을 보여준다. 따라서 정책적으로 중국 정부에서는 환경 규제를 부단히 강화시키거나 제정된 환경규제를 엄격히 집행할 필요가 있다.

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Connectivity and Effectiveness of Marine Protected Areas on the West Coast of Korea within the Yellow Sea Large Marine Ecosystem

  • Lee, Eun-Kyung;Lee, Junseok;Lee, Chang-Rae;Choi, Keun-Hyung
    • Ocean and Polar Research
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    • 제44권3호
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    • pp.249-260
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    • 2022
  • This mini review examines the habitat connectivity and effectiveness of Korean Marine Protected Areas (MPAs) in the Yellow Sea Large Marine Ecosystem (YSLME) region. We first reemphasize that the Korean region of the YSLME is a single ecosystem (ecoregion) given the biophysical distribution patterns. The MPAs within the YSLME contribute about 50% to the total MPAs in Korea, accounting for about 10% of the territorial sea waters of Korea and 20% of the waters of YSLME on the Korean side. By area, national parks account for nearly 45% of the MPAs, followed by the wetland protected areas at 25%, with other types of MPA comprising the remaining 30%. Large MPA (> 100 km2) is the dominant type of MPA, accounting for 90% of the total area. We find that MPAs in the region are connected physically and perhaps also genetically. However, the level of protection was found to be low, and a no-take zone is rarely implemented. In addition, interrupted freshwater discharge caused by river-mouth dams poses a major hindrance to the physical connectivity of the MPAs. Restoration of the river-mouth dams and strengthened regulation on MPAs, with further expansion of MPAs in line with the current development of post-2020 global biodiversity frameworks, should be priorities for better management of marine resources. The newly revised law incorporating the concept of "Marine Ecosystem Axis Management" would reinforce the processes, and their effectiveness together with overall management of MPAs in Korea should be evaluated by designing appropriate measurement tools.

산지습지의 수문지형분석 방법론의 개발 (Development of Digital Terrain Analysis for an Identification of Wetland Area at Mountainous Watershed)

  • 장은세;이은형;김상현
    • 한국환경과학회지
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    • 제24권11호
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    • pp.1473-1483
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    • 2015
  • In this study, a digital terrain analysis had been performed for a mountainous watershed having wetlands. In order to consider the impact for wetland in the flow determination algorithm, the Laplace equation is implemented into the upslope accounting algorithm of wetness computation scheme. The computational algorithm of wetland to spatial contribution of downslope area and wetness was also developed to evaluate spatially distributed runoff due to the presence of wetland. Developed schemes were applied to Wangpichun watershed located Chuncuk mountain at Ulzingun, South Korea. Both spatial distribution of wetness and its histogram indicate that the developed scheme provides feasible consideration of wetland impact in spatial hydrologic analysis. The impact of wetland to downslope propagation pattern is also useful to evaluate spatially distributed runoff distribution.

Environmental Performance and Earnings Persistence: Empirical Evidence from Indonesia

  • PUTRA, Ferdy
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1073-1081
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    • 2021
  • When firms have higher environmental performance, they can provide sustainable business that allows firms to build the value of credibility and ethics, higher reputation, higher productivity, and lower costs. The advantages of environmental responsibilities help firms to maintain their earnings level over a long-term period. This research aims to examine the effect of environmental performance on earnings persistence. Research samples include 413 manufacturing firms-years listed in the Indonesian Stock Exchange and the PROPER evaluation in 2013-2019. Environmental performance is measured by PROPER evaluation rating. The result shows that environmental performance has a positive effect on earnings persistence. The advantage of environmental responsibilities allows firms to enjoy performance sustainability and persistence in a long-term period, not only periodically. Also, the positive effect of environmental performance on earnings persistence occurs more in the environmentally sensitive industry than non-sensitive ones. Since an environmentally-sensitive industry brings more environmental damage, higher environmental performance is more valuable to provide sustainability. This research has limitations to use all the Indonesian Stock Exchange-listed firms since not all firms participate in the PROPER evaluation. This research implies firms' management should maintain earnings persistence and sustainability by implementing higher-quality environmental responsibility, especially for firms in an environmentally-sensitive industry.

홍수조절 생태계 계정 도입을 위한 전국 단위 시범 평가 (Pilot Evaluation for the Introduction of Ecosystem Accounting for Flood Control)

  • 이태호;문희진;천금성;김정인
    • 환경영향평가
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    • 제32권6호
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    • pp.488-502
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    • 2023
  • 생태계서비스 계정은 생태계 공급 기능과 수요, 그리고 그 사이에서 발생하는 실제 서비스 흐름을 측정해야 한다. 흐름을 측정하기 위해서는 공급과 수요 관계를 정의해야 하며, 복잡한 연결 관계를 객관화 할 수 있는 방법론이 필요하다. 국내에서는 생태계서비스에 대한 연구가 다양하게 진행되어 왔으나, 생태계서비스 계정화에 관한 연구는 부족하다. 본 연구의 목적은 환경경제통합계정(SEEA)의 실험적 생태계계정(EEA)에서 연구된 EU 방법론을 적용하여 홍수조절 생태계서비스를 평가하고 이를 토대로 생태계 계정 도입 방안을 모색하는데 있다. 연구수행을 위해 생태계의 유출량 보유 잠재력, 홍수조절에 대한 사회·경제적 수요, 그리고 그 사이의 관계로부터 형성되는 실제 서비스 혜택 흐름을 공간 기반으로 모델링하고 정량화하였다. 홍수조절 생태계서비스 실제 흐름을 산정한 결과, 국내 전체 서비스량은 165,595ha로 산출되었으며 많은 부분이 농경지에 집중되고 있음을 확인할 수 있었다. 향후 국내 홍수조절 서비스 계정 정밀화 도입을 위해서는 토지피복도와 같은 핵심 공간자료가 지속해서 구축 관리되어야 하며, 국가, 지역, 유역 등 다양한 공간 범위에서 적용 가능한 입력자료 및 방법론에 대한 연구가 필요할 것으로 보인다.

Pyrosequencing-Based Analysis of the Bacterial Community in Korean Traditional Seafood, Ojingeo Jeotgal

  • Jung, Jaejoon;Choi, Sungjong;Jeon, Che Ok;Park, Woojun
    • Journal of Microbiology and Biotechnology
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    • 제23권10호
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    • pp.1428-1433
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    • 2013
  • Jeotgal fermentation is dependent upon a diverse microbial community, although a detailed understanding of its microbial composition is limited to a relatively small number of jeotgal. Pyrosequencing-based bacterial community analysis was performed in fermented squid, ojingeo jeotgal. Leuconostoc was identified as the predominant bacterial genus, with Bacillus and Staphylococcus also accounting for a large proportion of the bacterial community. Phylogenetic analysis with 16S rRNA genes of Leuconostoc type species indicated that L. citreum- and L. holzapfelii-like strains could be the major Leuconostoc strains in jeotgal. High concentrations of NaCl were thought to be an important factor determining the makeup of the bacterial community in the fermented squid; however, a genomic survey with osmotic stress-related genes suggests the existence of more complex factors selecting the dominant bacterial species in fermented squid.

등줄쥐의 생식계 이상과 내분비계장애물질 축적과의 관련에 대하여 (Relationship between the Abnormalities of the Reproductive Organ and the Accumulation of the Environmental Disruptors in the Striped Field Mouse, Apodemus agrarius)

  • 윤명희
    • 한국환경생물학회:학술대회논문집
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    • 한국환경생물학회 2003년도 학술대회
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    • pp.38-47
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    • 2003
  • Relationships between accumulations of endocrine disruptors and abnormalities in the reproductive organs in the adult male striped field mice, Apodemus agrarius, were reviewed. High levels of phenolic compounds were detected in the mice collected at an agricultural village in Gaduck island and at a place having a sewage problem in Samdong-myeon, Namhae. High levels of organo tin compounds were found in the mice collected at Jiri Mt. a tourist resort. Considerably high levels of phenolic or organo tin compounds were detected in mice with shrunken reproductive organs accounting for 14∼42% of the mice examined in each area, which suggests that the abnormality of reproductive organs may be induced by the endocrine disruptors. This hypothesis is strongly supported by histological observations of shrunken reproductive organs, such as necrosis of testicular germ and epithelial cells. This was found not only in the mice with shrunken reproductive organs but also in the mice with enlarged reproductive organs, both had accumulated high levels of endocrine disruptors in general.

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Testing the pollution haven hypothesis on the pathway of sustainable development: Accounting the role of nuclear energy consumption

  • Danish, Danish;Ud-Din Khan, Salah;Ahmad, Ashfaq
    • Nuclear Engineering and Technology
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    • 제53권8호
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    • pp.2746-2752
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    • 2021
  • The environmental effects of China's nuclear energy consumption in a dynamic framework of the pollution haven hypothesis are examined. This study uses a dynamic autoregressive distributed lag simulation approach. Empirical evidence confirms that the pollution haven hypothesis does not exist for China; i.e., foreign direct investment plays a promising role in influencing environmental outcomes. Furthermore, empirical results concluded positive contribution of nuclear energy in pollution mitigation. From the results it is expected that encouraging foreign investment to increase generation of nuclear energy would benefit environmental quality by reducing CO2 emissions.