• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.281-300
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• 2023

Recently, the call for better accountability and social responsibility from corporations has been regularly voiced, both in the academic literature and in public discussions. This poses a challenge to the existing literature in understanding consumption behaviors to direct them toward sustainable development. This study investigates the purchase intention of Gen Z consumers in Vietnam with green packaging products. Data were collected from 914 respondents by online questionnaire and then analyzed using OLS. The results suggest the significant influence of customers' income and packaging in driving customers' intention to use environmentally-friendly products. Specifically, consumers in a higher income class participate more actively in green purchases. However, problems associated with inadequate packaging are also illustrated, resulting in the poor perception of green messages and poor practice of ecological actions. Besides, subjective norms and green trust are found to be adversely related to green consumer intention. In addition, gender disparity in green behavior is reported, where female consumers show a higher tendency to ecological consumption than their male counterparts. Other demographic factors are also included in the model as control variables, which are age, education, price, environmental literacy, environmental concern, and psychological awareness, but they do not have a significant impact on green purchase intention.

• 환경영향평가
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• 제9권4호
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• pp.315-322
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• 2000

Environmental Impact Assessment(EIA) was first formally established in the Korea in 1981. Subsequently there has been a rapid growth in EIA activity, and over one hundred fifty environmental impact statements are now published in Korea each year. Although EIA now has almost 20 years of history in the Korea, elsewhere the development of roles and practice is more recent. Development is moving apace in many countries, including the Japan and the EU Member States. Such progress has not been without its problems, and a number of the current issues in EIA-scope of the assessment, the relative roles, the quality of assessment and monitoring and auditing after decision, and so on- are highlighted. So the purpose of this article is to reform the EIA roles and process, in extending the scope of activity, and assessing effectiveness. This article suggested improving the effectiveness of project assessment, widening the scope: stretegic environmental assessment, and extending EIA to project design process, environmental monitoring and feedback system.

• 한국콘텐츠학회논문지
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• 제4권1호
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• pp.32-39
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• 2004

중요성의 양적 기준 및 질적 기준을 살펴볼 때 두 가지 판단기준 모두가 중요하겠지만 감사위험의 최소화, 재무제표에 대한 적정성을 고려할 때 감사인의 주관이 개입되지 않는다는 확신이 없기 때문에 금액과 비율만을 강조한 양적 판단기준 보다는 부정이나 오류의 성격, 특성을 고려하여 재무제표에 미치는 판단을 고려하는 질적 판단기준의 중요성이 강조되어야 할 것이다. 연구결과, 중요성 판단기준을 결정하는데 차이가 존재하는 것으로 나타난 것으로는 첫째, 경제적 환경요인 중 자본시장과 산업조건, 둘째, 기업적 환경요인 중 기업역사, 셋째, 정치적 환경요인 중 경제정책과 관세정책 등이 있다.

• The Journal of Asian Finance, Economics and Business
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• 제7권2호
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• pp.21-31
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• 2020

Environmental pollution and climate change in Vietnam are now becoming a major concern. This situation is increasing the pressure on the companies to improve their social responsibility in production and business activities and disclose the environmental information to meet the requirements of stakeholders. This study investigates the internal and external factors of the company that affects the environmental information disclosure of listed companies on the Vietnam stock market as business sector, firm size, corporate manager perceptions, profitability, financial leverage, community pressure, pressures from stakeholders, government pressure influencing environmental information disclosure. Analytical data collected through the survey of 120 listed companies on the Ho Chi Minh City Stock Exchange (HOSE). By testing Cronbach's Alpha, exploratory factor analysis (EFA) and logistic regression analysis, the results of the study show that the level of environmental information disclosure of listed companies on the stock market in Vietnam depends heavily on government regulations, followed by the pressure from stakeholders, community pressure, views of business managers, companies size, business sector, and particularly profitability and financial leverage factors that have a negative relationship with environmental information disclosure.

• 환경영향평가
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• 제2권2호
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• pp.27-32
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• 1993

The German society for promotion of EIA was founded in 1987 with the aim to support the introduction of EIA in Germany. The society with its center in Hamm where there is a plenty collection of literature, studies and further scientific sources does an enormous work in EIA-consulting all over the country. This work practically is done without any governmental support, only by private activities. The EIA society is structured within 9 regional as well as 19 specialized working groups and consisits of about 1,000 members. The unification of Germany in 1989/90 also influenced the development in this field, of course. While in the former Western part of Germany the already existing environmental administrations were able to react on the EIA-law of 1990 with their long time experiences, in the Eastern part the corresponding structures must be built up newly from the beginning. Since 1990 a great number of interested people also from Eastern Germany became numbers of the EIA-Society. By them an additional pool of knowledge and activity was brought into the society. This also applies for methods and means of EIA which were developed in the East during the time ago independently.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.1057-1070
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• 2020

This paper investigates the determinants of students' success in Vietnam through conducting online interviews and surveys with 2,500 Vietnamese students at eight famous universities in Vietnam. By applying both SPSS 22 and STATA software, the study is to evaluate the impact of four driver factors, which affect GPA, language efficacy, and personal achievement. These factors are psychological perspective, home environmental, student demographic, and school environmental. The research results emphasize a positive effect of psychological and home-environmental determinants, but the negative effect of school environmental factors on the students' success. Besides, the relationship between demographics and student success was tested and indicated that male students have a better language learning ability, but a low level of academic achievement than female students. The results also point out the impact of religious affiliation and ethnicity on personal achievement. Non-religious students are better achievers than those having a religion or those in minority ethnicity. Moreover, accumulated schooling years are negatively associated with students' success. The more working experience students accrued, the higher possibility they are successful. Finally, the finding provides an insight into students' success that might be useful to government authorities and other universities in designing policies for enhancing the quality of education.

• The Journal of Asian Finance, Economics and Business
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• 제8권10호
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• pp.197-205
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• 2021

This study aims to investigate factors influencing customer behavior towards nylon bags and single-use plastics. These factors are environmental protection awareness, health protection awareness, sense of responsibility, expectations, and green marketing. A quantitative method with the use of surveys is deployed to collect data of young people under 30, generating 1650 valid responses. The collected data is then analyzed with SPSS 22, using Cronbach's Alpha and Exploratory Factor Analysis to test the reliability of the model before validating the hypotheses by regression analysis. The study found that the majority of respondents are inclined to use plastic bags, despite their environmental awareness. The results also demonstrate that health consciousness, environmental concerns, self-driven responsibility for the sustainability of young people have a significant impact on their behaviors in using nylon bags and plastic products, whereas expectation and green marketing are confirmed not to be the factors. The study suggests that if green marketing is to gain higher influence, an increase in research and development to support other environmentally friendly packaging would be the right path. Finally, this research proposes some feasible recommendations for the government, which include imposing bolder and more targeted environmental policies on consumers and introducing educational campaigns to raise awareness about minimizing plastic consumption.

• Safety and Health at Work
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• 제9권4호
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• pp.372-380
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• 2018

The manual handling of people (MHP) is known to be associated with high incidence of musculoskeletal disorders for aged care staff. Environment-related MHP interventions, such as appropriate seated heights to aid sit-to-stand transfers, can reduce staff injury while improving the patient's mobility. Promoting patient mobility within the manual handling interaction is an endorsed MHP risk control intervention strategy. This article provides a narrative review of the types of MHP environmental controls that can improve mobility, as well as the extent to which these environmental controls are considered in MHP risk management and assessment tools. Although a range of possible environmental interventions exist, current tools only consider these in a limited manner. Development of an assessment tool that more comprehensively covers environmental strategies in MHP risk management could help reduce staff injury and improve resident mobility through auditing existing practices and guiding the design of new and refurbished aged care facilities.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.641-649
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• 2020

The study examines the effect of environmental factors on the international harmonization process of accounting on small and medium enterprises in Vietnam. These factors include legal environment, business environment, and cultural environment. The data is collected by a survey of 100 accountants and 100 auditors on the factors that affects the international harmonization process of accounting. The T-Tests indicate differences between the answers of the accountants and auditors. First, for the accountants, legal environment has the biggest effect on the harmonization process of accounting; while on the auditors, business environment has the biggest influence. Second, while the accountants consider costs higher than benefits in the harmonization process of accounting, the auditors assume that benefits are superior to costs that businesses spend. Third, both the accountants and the auditors indicate that the harmonization process of accounting should not be applied for all small and medium enterprises. From the study results, the author has given a different evaluation method that Vietnam should implement for international harmonization with the required adjustments as per the suitability with the status of businesses in Vietnam. The process of harmonization in accounting practices should not be indiscriminately applied to all the small and medium enterprises either.

• 한국산업보건학회지
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• 제20권2호
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• pp.131-138
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• 2010

This technical report was developed to suggest the guideline to assess the safe use and handling metalworking fluids (MWFs) in machining operation. The basis of this method developed in this study was based on self assessment procedure recommended by Organization Resources Counselors (ORC) of the United States (US). In addition, various MWF management elements obtained from the review on various articles, reports and author's experience regarding MWF were newly added to the evaluation guideline. A total of four areas were finally selected in order to control exposure to MWF used in machining operations. They are all related to the presence and efficiency of the control measures, exposure assessment, management on tank and sump, and safe treatment of chips and metal fines generated during machining operations. Each area is consisted of several related elements. Several evaluation areas and elements used in this study could be revised, replaced, added and deleted according to the process environment, evaluation objectives and evaluator's (manager) criteria etc. This evaluation guide manual could be used for safe management of MWF in metalworking operation. In addition, industrial hygienists can use this evaluation method for auditing and evaluating the management status on MWF.