• Title/Summary/Keyword: Environmental characteristics

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Studying Factors Affecting Environmental Accounting Implementation in Mining Enterprises in Vietnam

  • NGUYEN, Thi Kim Tuyen
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.5
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    • pp.131-144
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    • 2020
  • The study investigates the impact of factors on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam. The survey was carried out in three phases: 1) a draft survey form; 2) in-depth interviews with experts; 3) design questionnaire. The survey respondents were people who had knowledge of environmental information in mining enterprises in Binh Dinh province, including: accountant, chief accountant, financial deputy director or director. The questionnaire was is sent directly or through Google Form tool. The author received 162 responses votes from the survey respondent, out of which 13 were unusable due to missing data. Thus, 149 valid responses votes were used. This study employs Cronbach's alpha analysis, exploratory factor analysis and multivariate regression analysis. The results showed the influence of five different factors on environmental accounting implementation in mining enterprises in Binh Dinh province: stakeholders pressure, corporate characteristics, coercive pressure of government agencies, environmental awareness of senior managers and accountant qualifications of environmental accounting. While the pressure of stakeholders has a negligible influence, the remaining four factors (coercive pressure of government agencies, environmental awareness of senior executives, business characteristics, accountant qualifications of environmental accounting) have significant effect on environmental accounting implementation in mining enterprises in Binh Dinh province, Vietnam.

Evaluation of Mechanical Performance and Flame Retardant Characteristics of Biomass-based EVA Composites using Intumescent Flame Retardant Technology

  • Park, Ji-Won;Kim, Hoon;Lee, Jung-Hun;Jang, Seong-Wook;Kim, Hyun-Joong
    • Journal of the Korean Wood Science and Technology
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    • v.46 no.2
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    • pp.189-201
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    • 2018
  • Intumescent system is a highly effective flame retardant technology that takes advantage of the mechanism of foaming and carbonization. In order to materialize Intumescent system, it is necessary to use reinforcement material to improve the strength of the material. In this study, we used kenaf as a natural fiber to manufacture intumescent/EVA (ethylene vinyl acetate) composites to improve mechanical and flame retardant performance. Finally two materials with different particle shape are applied to one system. Therefore, the influence factors of the particles with different shapes on the composite material were analyzed based on the tensile test. For this purpose, we have used the tensile strength analysis model and confirmed that it can only act as a partial strength reinforcement due to weak binding force between the matrix and particles. In the combustion characteristics analysis using cone calorimeter and UL 94, the combustion characteristics were enhanced as the content of Intuemscent was increased. As the content of kenaf increased, combustion characteristics were strengthened and carbonization characteristics were weakened. Through the application of kenaf, it can be confirmed that elastic modulus improvement and combustion characteristics can be strengthened, which confirmed the possibility of development of environmentally friendly flame retardant materials.

Moderating roles of strategy suitability factors between enterprise characteristics and IT adoption performance (전략의 적합성 요인이 기업특성 요인과 정보기술 도입성과 간에 미치는 조절적 역할)

  • Lim, Kil-Jae;Yi, Seon-Gyu
    • Journal of the Korea Society of Computer and Information
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    • v.20 no.4
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    • pp.119-130
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    • 2015
  • This study empirically analyzed at domestic manufacturing and service firms to find any moderating effects of enterprise management strategies and information-oriented development strategies between enterprise characteristic factors and IT adoption performance. Task characteristics were analyzed based on information provision extent, system quality and perceived effects while environmental characteristics based on competition extent, external pressure, environmental uncertainty, etc. As a result it was found that strategic suitability factors had a moderating effect between adoption performance and task characteristic variables such as system quality and perceived effect, environmental characteristics such as competition level, external pressure and environmental uncertainty. However, strategy suitability was found not to have any moderating role between task characteristic information provision extent and adoption performance. These findings indicate that enterprises need to plan and implement corporate management strategies and information-oriented development strategies in close coordination for new IT adoption and spread.

A Study on Transport Characteristics of MTBE(Methyl Tertiary Butyl Ether) in Soil (MTBE(Methyl Tertiary Butyl Ether)의 토양내 이동특성에 관한 연구)

  • Cho, Ki-Chul;Park, Chang-Woong;Choi, Won-Joon;Kang, Seung-Yub;Hwang, Jong-Hyun;Kim, Youn-Soo;Oh, Kwang-Joong
    • Journal of Korean Society of Environmental Engineers
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    • v.30 no.2
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    • pp.190-198
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    • 2008
  • In this stduy, the column experiments were carried out assuming the soil was contaminated by leakage of gasoline containing MTBE from USTs and pipes around gas stations. Then, characteristics of MTBE transport in the soil were investigated using CXTFIT program. The column experiments with different soil properties, moisture content, organic matter content and flow rate were carried out. Some parameters(D, R, $\beta$, $\omega$) used in two-site non-equilibrium adsorption model were obtained from measuring the MTBE concentration in injection-liquid and in effluent and using CXTFIT program. In addition, The characteristics of MTBE transport in the soil was found using BTCs and obtained parameters. Consequently, the advection decreased as the increase of the content of fine particle and organic, while the MTBE transport by advection was enhanced as increasing flow rate and moisture content.

Anatomical Characteristics of Paulownia tomentosa Root Wood

  • Qi, Yue;Jang, Jaehyuk;Hidayat, Wahyu;Lee, Aehee;Park, Sehwi;Lee, Seunghwan;Kim, Namhun
    • Journal of the Korean Wood Science and Technology
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    • v.44 no.2
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    • pp.157-165
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    • 2016
  • This study investigated several anatomical characteristics of Paulownia tomentosa roots. The root wood was separated into three parts from stem base (top, middle, and base) at different positions below ground. Qualitative anatomical data suggested that the growth rings in earlywood and latewood were structurally different. Furthermore, the root wood vessels were found having 2 to 3 radial multiples and they were appeared in the form of clusters. In addition, some sheath cells and septate axial parenchyma were observed. Regarding the quantitative anatomical characteristics, vessel and ray numbers per $mm^2$, as well as ray width and height differed significantly among the top, middle, and base rood wood parts. However, there were no significant differences in vessel diameters, cell wall thickness, and width and length of wood fibers among those parts. The crystallinity of the root top part was slightly higher than that of the middle and base parts. Furthermore, the vessel numbers, ray numbers, and ray width and height in the near pith (NP) area were higher compared to those in the near bark (NB) area. However, the fiber width and fiber length at NP were lower than those at NB. Overall, this study demonstrated some significant differences in the anatomical characteristics of the top, middle, and base parts of root wood from Paulownia tomentosa.

The Influence Factors on the Adoption of Environmental Management Systems in Korean Manufacturing Firms (우리나라 제조기업의 환경경영시스템 도입에 대한 영향요인 연구)

  • Choe, Jong-Min
    • Korean Management Science Review
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    • v.31 no.2
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    • pp.15-32
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    • 2014
  • This research empirically investigated the influence factors on the adoption of environmental management systems (EMS) in Korean manufacturing firms. In this study, the external factors (cause factors), the internal factors (facilitating factors) and the firm specific characteristics were integrally considered. In the factor analysis, the third item (regional society) of the external factors and the first item (environmental law) of government regulation were confounded with the items of the other factors. Thus, the confounded items were removed. In the second factor analysis, no items were replicated. The results of a multiple regression analysis showed that the influence factors such as government regulation, normative pressure, top management support, environmental strategy and employees' recognition, and ratio of large shareholders have a significant impact on the construction of EMS. However, the effects of the other firm specific characteristics were not statistically significant. We also examined whether both the number of environmental personnel and the allocation of environmental resources, which are directly related with the adoption of EMS, have a moderating impact on the relationships between other internal factors and the construction of EMS. With a subgroup analysis, the moderating roles of the number of environmental personnel were empirically confirmed. Through a multiple regression analysis, the direct effects of the external factors on the adoption or construction of the internal factors were demonstrated. The effects of government regulation, normative pressure and imitative pressure on the internal factors were significant and positive. Finally, in this study, the fact that the adoption of EMS can improve the environmental performance of a firm was also empirically found.

An Investigation on the Odor Characteristics of Livestock Facilities (축산시설에서 발생되는 악취의 축종별 특성에 대한 설문조사)

  • Jang, Young-Kee;Song, Ki-Pong;Kim, Ho-Jung;Yoo, Yong-Hee
    • Journal of Environmental Impact Assessment
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    • v.13 no.1
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    • pp.33-40
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    • 2004
  • At Recent the number of livestock is rapidly increased and the scale of farm has changed to large operations in Korea. So the odors from livestock feeding operations have increased and become major environmental problem. The odor emission are dependent on the types of manure management system and the meteorological factors. This report presents the results of a questionnaire on the odor characteristics from livestock facilities for the beef, dairy, swine and poultry. It is founded that the impact by odors from the facilities for swine and poultry is higher than cow and dairy, and the odor intensity at morning is higher than other times.