• Proceedings of the Korean Geotechical Society Conference
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• 2005.03a
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• pp.491-498
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• 2005

Acid Rock Drainage(ARD) is the product formed by the atmospheric(i.e. by water, oxygen and carbon dioxide) oxidation of the relatively common iron-sulphur minerals pyrite($FeS_2$). ARD causes the acidification and heavy metal contamination of water and soil and the reduction of slope stability. In this study the generation characteristics and the prediction of ARD of various road cut slopes were studied. An attempt to classify the rocks into several groups according to their acid generation potentials was made. Acid Base Accounting(ABA) tests, commonly used as a screening tool in ARD predictions, were performed. Sixteen rock samples were classified into PAF(potentially acid forming) group and four rock samples into NAF(non-acid forming) group. The chemical analysis of water samples strongly suggested that ARD with high content of heavy metals and low pH could pollute the ground water and/or stream water.

• Journal of Digital Convergence
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• v.18 no.6
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• pp.245-253
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• 2020

The purpose of the research was to identify the level of accounting information system for SMBs and environmental factors, and to analyze whether the level of accounting information system affects system performance. The research method measured the AIS level using Nolan's growth phase model, and the verification of the factors affecting the situation, AIS level, and performance was verified using the regression analysis model. The results of the study are summarized as follows: In measuring the level of an accounting information system, it was found that it was in the stage of integration, which is Step 4, and the analysis of the factors influencing the level of an accounting information system showed that the uncertainty in the environment was absolutely affected.

• Journal of Wellbeing Management and Applied Psychology
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• v.6 no.2
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• pp.39-46
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• 2023

Purpose: The small-scale environmental impact assessment system in Korea was introduced and implemented in August 2000, but it has a problem that it cannot guarantee implementation due to the large proportion of qualitative reduction measures for each evaluation item. Therefore, when preparing a small-scale environmental impact assessment, research was conducted on how to improve the existing simple listing-type reduction measures and qualitative evaluation standards to quantitative reduction measures and evaluation standards reflecting regional characteristics. Research design, data and methodology: The small-scale environmental impact assessment system in Korea was introduced and implemented in August 2000, but it has a problem that it cannot guarantee implementation due to the large proportion of qualitative reduction measures for each evaluation item. Therefore, when preparing a small-scale environmental impact assessment, research was conducted on how to improve the existing simple listing-type reduction measures and qualitative evaluation standards to quantitative reduction measures and evaluation standards reflecting regional characteristics. Results: As a result of the analysis of qualitative and quantitative factors, the arithmetic sum of the qualitative factors of the total six projects is 160, accounting for 80% of the total number of reduction measures, and the quantitative factors are 40, accounting for 20%. Among them, the number of qualitative reduction measures reached 97.4% for animal and plant items, and more than 90% for air quality, noise and vibration, and eco-friendly resource circulation items. Conclusions: Therefore, it is necessary to avoid establishing qualitative reduction measures and set quantitative measures as the basis, but to specify the specifications, size, and installation location related to the reduction measures, and to calculate the numerical reduction efficiency.

• Korean Journal of Environmental Agriculture
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• v.33 no.1
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• pp.1-8
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• 2014

BACKGROUND: Recent studies using many amendments for heavy metal stabilization in soil were conducted in order to find out new materials. But, the studies accounting for the use of appropriate amendments considering soil pH remain incomplete. The aim of this study was to investigate the effects of initial soil pH on the efficiency of various amendments. METHODS AND RESULTS: Acid soil and alkali soil contaminated with heavy metals were collected from the agricultural soils affected by the abandoned mine sites nearby. Three different types of amendments were selected with hypothesis being different in stabilization mechanisms; organic matter, lime stone and iron, and added with different combination. For determining the changes in the extractable heavy metals, water soluble, Mehlich-3, Toxicity Characteristic Leaching Procedure, Simple Bioavailability Extraction Test method were applied as chemical assessments for metal stabilization. For biological assessments, soil respiration and root elongation of bok choy (Brassica campestris ssp. Chinensis Jusl.) were determined. CONCLUSION: It was revealed that lime stone reduced heavy metal mobility in acid soil by increasing soil pH and iron was good at stabilizing heavy metals by supplying adsorption sites in alkali soil. Organic matter was a good source in terms of supplying nutrients, but it was concerning when accounting for increasing metal availability.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.12
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• pp.223-231
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• 2020

This research aims to examine (1) the effect of carbon emission disclosure on firm value, (2) the effect of good corporate governance on firm value, (3) the mediating role of financial performance between carbon emission disclosure and firm value, and (4) the mediating role of financial performance between good corporate governance and firm value. The research sample includes 43 mining, agro, and manufacturing firms listed in the Indonesian Stock Exchange over the 2015-2017 period. Carbon emission disclosure is measured by an indicator of the Global Reporting Initiative Series of Environmental Aspect. Good corporate governance is measured by the corporate governance score of shareholder rights, boards of directors, outside directors, audit committee and internal auditor, and disclosure to investors. Financial performance is measured by return on assets, while firm value is measured by Tobin's Q. Data analysis uses the structural equation modeling. The result shows carbon emission disclosure and good corporate governance have no direct effect on firm value. On the other hand, financial performance mediates the effect of carbon emission disclosure and good corporate governance on firm value. It shows that higher carbon emission disclosure and good corporate governance are meaningless for the investor if they do not give any financial performance improvement.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.10
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• pp.137-145
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• 2022

This study aims to test the information content of sustainability reports issued by the most significant telecommunications companies operating in the Kingdom of Saudi Arabia (Stc, Zain, and Mobily), and their compatibility with the national sustainability standards issued by the Ministry of Commerce in the Kingdom of Saudi Arabia in light of the Kingdom's vision 2030, and its impact on the stock exchange indices of these companies. The event study methodology was used to study the impact of publishing sustainability reports on stock prices and the trading volume of these companies' shares in the Saudi stock market during the period from (October 2020 to March 2021). The results indicate a significant impact of the information contained in the sustainability reports on stock prices and trading volume in the stock market, and the importance of directing the company's management towards more disclosure of information about sustainability in its environmental, social, and economic aspects instead of focusing only on information related to the financial performance and economic activity of the company. This encourages the listed companies to disclose the sustainability of the financial reports and standardize the form in which these disclosures are prepared.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.1121-1133
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• 2021

The paper examines the impacts of the various sustainability dimensions on the financial performance of commercial banks in three Arab countries. Three dimensions have been considered as constitutive of the term sustainable development (social, economic, and environmental). The relationship between the sustainability dimensions of companies and accounting indicators was analyzed. The main hypothesis posits that the dimensions of sustainability do not have a significant and positive effect on the financial performance of the commercial banks. The study population consisted of commercial banks operating in three Arab countries (Oman, United Arab Emirates, and Jordan); the period of the study is from 2007 to 2018. The data were collected from the financial reports and sustainability reports of each bank through the Internet. The overall results of the study showed a moderately positive relationship between all sustainability dimensions and the banks' financial performance. The main contribution of the research is to study the dimensions of sustainability reports as contained in the Global Reporting Initiative (GRI-G4) and their impacts on the financial performance of commercial banks. Thus, this research will contribute to increasing the interest of the banks in sustainable development in a context where this research in Arab countries is scarce.

• Korean Journal of Organic Agriculture
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• v.10 no.2
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• pp.51-66
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• 2002

It is almost impossible to aggregate environment-related information, simply because it is vast. Therefore, Recently, the development of an environmental index is attracting the attention in Korea and other nations, since it is taken to be useful for legislating environmental policies. When it comes to the development of an environmental index, the first necessary step is to organize environmental information by using an accounting framework that manifests outstanding consistency and inclusiveness. And then, this organized environmental information should be appropriately used, whenever required. Compared to these movements, it is necessary to point out that the environmental accounts in the agricultural section still suffer from numerous problems that need to be solved. According1y, this dissertation suggests and considers at least the following three matters. First of all, an integrated index evaluation method should be developed, taking domestic and foreign movements into consideration at the time of conducting the environmental evaluation. Secondly, a master plan for the environmental accounts should be developed for the agricultural sector. And thirdly and finally, problems and solutions incurred during the process of performing the aforementioned tasks need to be examined in detail.

• Proceedings of the Korea Water Resources Association Conference
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• 2020.06a
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• pp.211-211
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• 2020

The concept of virtual water has been largely applied in the study of regional, national, and global water flows with particular emphasis on water scarcity. Despite water traditionally being managed locally, certain global forces influence the local water resource scarcity/availability and hence virtual water exchanges worldwide. It is therefore of necessity that the significant forces be examined to understand the relationship between available water in a region and the variability and trends in environmental, social, and economic factors that are of utmost importance in the formulation of water resources management policies. This study therefore reviewed recent literature from 2003 - 2019 to determine the significant indicators of virtual water trade at different spatiotemporal levels. The study examined and compared the major approaches to virtual water trade flows accounting, and also identified and discussed policy implications and future research options concerning the analysis of virtual water trade. Available information has shown that virtual water trade is significantly influenced by economic (GDP, Demand-Supply of goods and services), geographical (Distance), institutional (population) and environmental (water availability, arable land, precipitation) factors. Reports further show that the selection of a given approach for virtual water trade flows accounting will depend on the scope of the study, the available datasets, and other research preferences. Accordingly, this study suggests that the adoption of multidisciplinary approaches to virtual water trade, taking into consideration the spatial and temporal variations in water resources availability and the complexity of environmental and socioeconomic factors will be pivotal for establishing the basis for the conservation of water resources worldwide.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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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.