• 산학경영연구
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• 제11권
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• pp.295-317
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• 1998

환경회계는 환경비용을 식별하고 측정하여 기업의 이해관계자들에게 제공하는 것이다. 따라서 본 연구의 목적은 첫째, 환경비용의 측정방법과 인식기준을 고찰하고 둘째, 환경비용의 공시방안을 제시하는 것이다. 본 연구는 국내외 관련문헌과 연구논문을 중심으로 한 문헌조사방법을 이용한 이론적 연구이다. 본 연구의 주요결과는 다음과 같다. 첫째, 환경비용은 발생원천과 기능 및 형태를 고려하면 환경오염 비용과 환경보전비용으로 크게 구분할 수 있다. 둘째, 환경비용의 측정방법은 다양하지만 거의 주관적이고 자의적인 것이어서 환경비용의 정확한 측정은 아직까지 어려운 실정이다. 셋째, 환경비용의 인식은 발생주의 원칙에 따라 전기오류수정손익으로, 당기비용 또는 손실로, 차기로 이연하여 자본화한다. 넷째, 환경비용의 공시는 재무제표확대모형, 절충적 모형, 독자적 보고모형 등이 있으나 단기적으로 전통회계의 틀 속에 계정을 추가하거나 보충명세서로 환경관련정보를 공시하는 재무제표의 확대모형이 적용하기 쉽다. 본 연구의 내용은 우리나라의 환경비용회계처리기준의 제정에 공헌할 것으로 기대된다.

• 대한가정학회지
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• 제42권9호
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• pp.85-97
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• 2004

The effect of consumers' environmental conservation behavior on the purchase of pro-environmental and used products. This study utilized a representative, large data sample to determine consumers' environmental conservation behavior, and purchase of pro-environmental and used products. Differences in these behavioral traits were investigated by socio-demographic variables. In addition, this study investigated the effect of consumers' environmental conservation behavior on the purchase of pro-environmental and used product. The major result were as follows. First, the level of consumers' environmental conservation behavior was low, and consumers did not buy pro-environmental and used products frequently. Second, unemployed married women, consumers with very low or high level of education and high income, consumers older than 40's, and consumers living in apartments showed lower levels of environmental conservation behavior. Third, consumers who were married, dissatisfied with their environmental living conditions, or irrational were more likely to buy pro-environmental products. Men, young, and rational consumers were more likely to buy used products. On the other hand, the level of environmental behavior did not influence the purchase of pro-environmental and used products. The high level of behavior for environmental conservation did not result the purchase of pro-environmental and used products.

• 한국주거학회:학술대회논문집
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• 한국주거학회 2005년도 추계학술대회 논문집
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• pp.243-248
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• 2005

As environmental Problems are increasing, many attempts to solve problems and preserve environment are appearing around the world. Not only in construction, but also dwelling life, residents attend many activities to improve environmental problems. Ecological development example of Freiburg in Germany was focused in this study to show the direction of development of environmental friendly housing complex in Korea. The target of study is Vauban Housing Complex of Freiburg in Germany. The study methods are literature study and field trip. Contents of the study include 1) formation process of the complex 2) physical environment of the complex 3) environmental friendly factors of the complex 4) environmental friendly life style of the residents, etc. Result of this study is as follows. Vauban Housing Complex was remodeled from the existed army buildings by residents themselves through education and negotiations. Residents' life satisfaction and housing adaptation level were high on the whole. The principle of the complex formation was use of natural feature itself in maximum against developing in minimum. For instance, construction materials, energy saving, resources saving were planned and used carefully. The residents led community successfully according to environmental friendly life principles. In conclusion, the persistent study on environmental components is necessary that is suitable to Korean situation.

• 상하수도학회지
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• 제23권3호
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• pp.315-320
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• 2009

This study found that introduction of environmental systems and increased environmental investment have a major impact on K company's sustainable development. The analysis indicated that the environmental investment variable has a close relationship with production quantity, sales, and the amount of sludge treatment variables in K company. However, all other variables including the cost of disinfection chemicals, and the expenditure of sludge treatment have no relationship with the environmental investment variable. Additionally, short-term results show that the company's environmental expenditure variable is conversely related with the environmental performance variable.

• 대한가정학회지
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• 제32권5호
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• pp.29-44
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• 1994

It is an urgent time to give impetus to an ecological understanding of relationship between man and environment and to promote an action to preserve environment. This paper is to examine factors which give influence to environmental education environmental consciousness and environmental behavior of housewives. The subjects of this study are 806 Seoulite housewives. A questionaire is used as the survey method and the statistical methods such as frequency percentage ANOVA multiple regression path analysis have been applied for research. Major findings are summarized as follows: Major findings are summarized as follows: When environmental education program is relatively low differences are shown according to variables of age, education and occupation. Second, when environmental consciousness is high differences are shown according to variables of age education income and housing. Third when environmental behavior is low group difference is shown only according to age. Relative influence to environmental behaviour is shown in the order of spare-life type environmental education environmental consciousness socio-oriented type fashion-oriented type and age difference.

• 한국과학교육학회지
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• 제15권3호
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• pp.316-324
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• 1995

The purpose of this study was to investigate the perceptions of teachers attended at the first environmental education program for certificate of the second-major regarding environmental education and to provide reference materials for development of environmental education program and environmental textbooks. A survey methodology was used in the study. A survey, having 13 items, was developed by the researchers. The subjects consisted of 80 teachers. Teachers revealed their opinions about six categories of the survey including environmental subjects, environmental problems, middle school environmental textbook, their knowledge concerning environment, the time taught in school about environment, and teachers education. Results from teachers' data suggested directions for improvement of environmental education program and environmental textbooks.

• 한국환경교육학회지:환경교육
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• 제17권1호
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• pp.122-132
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• 2004

The present study is to investigate the middle school students' worldview and consciousness about the environment. To conduct this study, 605 students from the two middle schools of Daegu metropolitan area, seventh grade, were measured using a modified version of New Environmental Paradigm (NEP) instrument and qustionnaire of environmental consciousness. The results are as follows: First, a majority of middle school students held an ecological environmental worldview. They also had a similar environmental worldview to education experience on environment-related to subjects. The strongest area of agreement with the NEP were in the "Negative results of growth and technology." The weakest area of agreement with the NEP were in the "Quality of life" dimension with only 44.9 percent agreement across that dimension's four statements. Second, the middle school students are sensible of consciousness in environmental problems. They pointed out that air pollution and noise are the most as sever problems in country and local area, respectively. Finally, the subjects who showed the higher environmental worldview had a higher environmental consciousness and better attitudes related to environmental problems.

• 한국환경교육학회지:환경교육
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• 제12권1호
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• pp.110-133
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• 1999

As an attempt to systematize environmental education in the 7th curriculum, this study extracted the contents of environmental education to which science can approach in the science lessons. This study analyzed these contents from the goals of environmental education and from its contents and, as a result, it found out the followings : (1) in the aspect of ‘knowledge’ and ‘skills’, the goals of Science environmental education have direct relations with each other, and (2) the science can be taught in the aspect of ‘natural environment’, ‘environmental ethics’, ‘environmental pollution’, ‘resources’, and so on. By utilizing various teaching and learning methods of science education the science subject on, however, approach the goals of environmental education, of ‘attitudes’ and ‘participation’.

• 대한가정학회지
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• 제41권12호
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• pp.169-186
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• 2003

The purpose of this study were (1) to examine the level of housewives' pro- environmental behavior, and (2) to analyze the effect of the selected variables on pro-environmental behavior 941 sample were selected from housewives living in urban area. For the analysis of data, frequencies, means, one-way ANOVA, DMR test, Chi-square test, and multiple regression analysis were used. The major findings were as follows：1. The level of housewives' pro-environmental behavior was lower than that of pro-environmental attitude. 2. The level of housewives' pro-environmental behavior was mainly affected by their environment-related variables, for example, pro-environmental attitude, and experience of environmental education. Most of socio-demographic variables and family-related variables didn't have significant effects on the level of pro-environmental behavior.

• 한국환경교육학회지:환경교육
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• 제18권2호
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• pp.1-13
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• 2005

The purpose of this study was to investigate the environmental awareness and attitude of elementary school teachers. For this study, 100 elementary school teachers from H graduate school of education were sampled. The results of this study were summarized as follows. First, the biggest concern of environmental problems were water-pollution and garbage problems by the lack of understanding about the environment and injudicious development. Second, most teachers recognized the need for environmental education and they answered that they were doing best to teach students with the main purpose of helping them develop values of environmental preservation. Third, most environmental education was carried out during class using current events and the emphasis on garbage separation and recycling. They also showed the lack of teaching materials and field trips for environmental education. Fourth, it appeared to come from media-oriented environmental education. Most teachers mainly used newspapers and visual materials. 1'hey were obtaining knowledge and information related to environmental education through the media. Since in-service teachers' conceptions could directly effect present education, it is necessary to establish a more systematic educational system for environmental education, for in-service elementary school teachers.