• 제목/요약/키워드: Green Accounting

검색결과 47건 처리시간 0.03초

Factors Influencing Consumer Behavior Towards Green Consumption: An Empirical Study in Vietnam

  • NGUYEN, Lan;NGUYEN, Van-Thien;HOANG, Uyen Thu
    • 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.

A Global Perspective on Green Sustainability, Corporate Reputation, and Technological Strength for Firm Performance Across Countries

  • Lee, Jooh
    • 유통과학연구
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    • 제10권8호
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    • pp.15-23
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    • 2012
  • This study is an attempt to explore the nature and characteristics of strategic impact of green strategy by environmental capital, corporate reputation, and technology strengths on the firm's performance across countries. The main question addressed in this paper relates to how corporate sustainability, corporate reputation, technology strength, and capabilities influence the firm's economic performance with respect to diverse dimensions of performance measures including sustained growth through the leading firms across countries in the United States, Canada, Europe, and Asia-Pacific countries. Particularly, this study attempts to empirically explore the directions and magnitudes of the operational links between new emerging strategic core competencies (e.g., sustainability green strategy by environmental focus for more sustainable path, corporate reputation by corporate social responsibility and image enhancement, and technology strengths to develop a new product and market) and the firm's economic performance with respect to diverse dimensions of performance such as accounting (ROE and EOA) - and market-based performance (Market value and Tobin's q). Considering all possible limitations that might exist with regard to selected samples and methods, this study demonstrates that environmental sustainability, corporate reputation, technological capabilities and competencies through R&D intensity and patent are most likely to be significantly associated with most market-based performance measures, but the strategic significance of other variables such as capital intensity, leverage, and administrative cost efficiency on performance tends to be different depending on which performance measure is used across different countries with diverse economic and business contexts.

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한국 녹차 화분의 화학적 조성과 기능성 연구 (Chemical Composition and Bioactivity of Korean Green Tea (Camellia sinensis) Pollen collected by Honey Bee)

  • 장재선
    • 한국식품영양학회지
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    • 제31권1호
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    • pp.89-93
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    • 2018
  • In this study, we investigated the nutritional composition including proximate, amino acid, vitamin, minerals, and the antioxidant activity of green tea (Camellia sinensis) pollen grains collected by Apis mellifera bees, for use as a health food. The crude protein and fat content was estimated at 26.14% and 3.49%, respectively. Eighteen amino acids were identified in green tea pollen, including 8 essential amino acids and 10 non-essential amino acids. The predominant amino acids were glutamic acid, proline and aspartic acid accounting for about 33.3% of total free amino acids. The concentration of vitamin C was the highest value of 35.7%, followed by $B_3$ and $B_2$ among the detected vitamins. The predominant minerals were potassium (790.32 mg/100g), followed by phosphorus (707.52 mg/100g) and sulfur (302.67 mg/100g), whereas copper, zinc and sodium were detected as minor elements. The antioxidant activity and phenolic content accounted for 33.8% at $500{\mu}g/mL$ extract and $2.55 {\mu}g/mg$, respectively.

Does Big Data Analytics Enhance Sustainability and Financial Performance? The Case of ASEAN Banks

  • ALI, Qaisar;SALMAN, Asma;YAACOB, Hakimah;ZAINI, Zaki;ABDULLAH, Rose
    • The Journal of Asian Finance, Economics and Business
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    • 제7권7호
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    • pp.1-13
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    • 2020
  • This study analyzes the key drivers (commitment, integration of big data, green supply chain management, and green human resource practices) of sustainable capabilities and the influence to which these sustainable capabilities impact the banks' environmental and financial performance. Additionally, this study analyzes the impact of green management practices on the integration of big data technology with operations. The theory of dynamic capability was deployed to propose and empirically test the conceptual model. Data was collected through a self-administrated survey questionnaire from 319 participants employed at 35 banks located in six ASEAN countries. The findings indicate that big data analytics strategies have an impact on internal processes and banks' sustainable and financial performance. This study indicates that banks committed towards proper data monitoring of its clients achieve operational efficiency and sustainability goals. Moreover, our results confirm that banks practising green innovation strategies experience better environmental and economic performance as the employees of these banks have received advance green human resource training. Finally, our study found that internal and external green supply chain management practices have a positive impact on banks' environmental and financial performance, which confirms that ASEAN banks contributing in reduction of environmental impact through its operations will ultimately experience increased financial performance.

공급사슬망의 에너지 절약을 위한 MFCA 도입 방안 연구 (A Study on the Introduction of MFCA for Emergy Saving in Supply Chain)

  • 이두용;장정환;장청윤;조용철;이창호
    • 대한안전경영과학회지
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    • 제14권4호
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    • pp.147-152
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    • 2012
  • Supply chain including transportation expend the 21% of domestic energy consumption. It is necessary to diminish the excess energy usage at entire supply chain. This paper deals with the application of MFCA(Material Flow Cost Accounting) for SCM to save energy consumption. We construct the material center corresponding to each logistics function in order to apply the MFCA for GCM(Green Chain Management). We also construct the MFCA framework which consists of MFCA Database Management, MFCA Visualization, GCM Data Integration, GCM Data Tracking, and MFCA Data Predict & Assignment. We expect to help determining the range of logistics function to apply the MFCA for GCM.

Evaluation Indicators for Green Libraries and Library Eco-friendliness

  • Noh, Younghee;Ahn, In-Ja
    • International Journal of Knowledge Content Development & Technology
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    • 제8권1호
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    • pp.51-77
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    • 2018
  • This study aimed to determine eco-friendly factors on the aspects of library service, materials provided or handled by the library, and programs including educational programs. Furthermore, it was setup to perform a trial evaluation for the eco-friendliness of the library based on the determined evaluation standards by this study. Results are as follows; First, regarding the question of 'Do employees of the library think that establishment of green libraries is necessary?', the employees of the libraries responded yes by 65.52%, but only 4.6% responded that it would not be necessary. Second, in analyzing the most important evaluation areas of green libraries according to the opinions of the libraries' employees, they were ranked in order: the indoor environment, energy and prevention of environmental pollution, and material and resource areas. Third, 11 areas were determined to evaluate the level of greening in the libraries; the highest averages were scored 510 for the area of energy and prevention of environmental pollution, 415 for the area of library resource, and 320 for the area of indoor environment. Last, the libraries were graded based on actual data according to the results to measure the level of greening, two libraries were graded as Diamond, the highest grade, accounting for 15.39% of all libraries; Gold and Silver grades accounted for another 15.39%, together five Certified graded libraries accounted for 38.46%, which was the highest rate among the libraries. Any library scoring less than 20% when compared to the full score was graded as Non-certified, and one library, which scored 15.06% fell into this category. The results of this study set up to serve as basic data for the direction of development for green libraries in our country, as well as reference for the employees of libraries in constructing or remodeling library buildings, establishing service infrastructure, providing information service, and planning library duties in an eco-friendly way.

Quantitative Trait Loci Associated with Functional Stay-Green SNU-SG1 in Rice

  • Yoo, Soo-Cheul;Cho, Sung-Hwan;Zhang, Haitao;Paik, Hyo-Chung;Lee, Chung-Hee;Li, Jinjie;Yoo, Jeong-Hoon;Lee, Byun-Woo;Koh, Hee-Jong;Seo, Hak Soo;Paek, Nam-Chon
    • Molecules and Cells
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    • 제24권1호
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    • pp.83-94
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    • 2007
  • During monocarpic senescence in higher plants, functional stay-green delays leaf yellowing, maintaining photosynthetic competence, whereas nonfunctional stay-green retains leaf greenness without sustaining photosynthetic activity. Thus, functional stay-green is considered a beneficial trait that can increase grain yield in cereal crops. A stay-green japonica rice 'SNU-SG1' had a good seed-setting rate and grain yield, indicating the presence of a functional stay-green genotype. SNU-SG1 was crossed with two regular cultivars to determine the inheritance mode and identify major QTLs conferring stay-green in SNU-SG1. For QTL analysis, linkage maps with 100 and 116 DNA marker loci were constructed using selective genotyping with $F_2$ and RIL (recombinant inbred line) populations, respectively. Molecular marker-based QTL analyses with both populations revealed that the functional stay-green phenotype of SNU-SG1 is regulated by several major QTLs accounting for a large portion of the genetic variation. Three main-effect QTLs located on chromosomes 7 and 9 were detected in both populations and a number of epistatic-effect QTLs were also found. The amount of variation explained by several digenic interactions was larger than that explained by main-effect QTLs. Two main-effect QTLs on chromosome 9 can be considered the target loci that most influence the functional stay-green in SNU-SG1. The functional stay-green QTLs may help develop low-input high-yielding rice cultivars by QTL-marker-assisted breeding with SNU-SG1.

Applying Lean, Green, and Six-Sigma Framework to Improve Exterior Construction Process in Saudi Arabia

  • Banawi, Abdul-Aziz;Bilec, Melissa
    • Journal of Construction Engineering and Project Management
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    • 제4권2호
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    • pp.12-22
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    • 2014
  • Over the last decade, Saudi Arabia has experienced significant economic increases as evidenced by the 30% growth in its gross domestic product; furthermore, the construction industry has increased 10% in the same time period. Due to this significant growth, the construction industry is encountering issues related to construction quality resulting in significant waste and associated environmental impacts. In this research, we applied our previously developed framework that integrates three different methods-Lean, Green, and Six-sigma - to a residential construction complex in Saudi Arabia. Our aim of this case study was to explore the application of the framework in practice to glean quantitative results and further validate the framework. In the case study, we used the developed framework to identify a significant issue related to quality and delays - final completion of 53 residential units was delayed because of failed exterior buildings surfaces. We then used the framework to define the causes behind the defects via a field investigation of the 53 units. Of the defect, construction execution was responsible for 43% of the defect, 31% untrained workers, 19% unfavorable construction weather condition, with 7% accounting for other issues. A procedure was developed in concert with the construction manager and overall developer reducing the amount of rework and waste causes revealed by the field examination and the framework. Although two steps were added to the original construction process to overcome waste causes, still save a lot of resources and reduces environmental impact. In summary, we found that the Lean, Green, Six-sigma framework increased productivity, quality, and reduced waste.

환경경영 통합 리더 프로그램의 개발과 효과에 관한 연구 (A Study on the Development and Educational Effect of the Environmental Management Integrated Leader Program)

  • 정연돈
    • 한국환경교육학회지:환경교육
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    • 제10권2호
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    • pp.249-268
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    • 1997
  • This Study developed 'Environment Management Integrated Leader(EMIL)' program and evaluated the effect of the Program. The procedure of EMIL program development is as follows; 1) Identifying the training needs Through the interview and discussion with corporate environmental staff and research members, training need are collected. 2) Setting the training objectives 30 objectives are developed through specifying and organizing the training needs. 3) Determining the scopes of the program This program consists of the four scopes. First, the scope of Environmentally Acceptable Management is developed based on ISO 14000 and certification of environmentally friendly business. Second, the scope of Environmentally Acceptable Technology includes air pollution, water pollution, solid wasted management, and pollution prevention. Third, the scope of Integrated Environmental Management focuses on master plan, green marketing, green production, and green accounting. Finally, the scope of Integrated Environmental Concepts focuses on food pollution, environmental activities, and bio-diversity. 4) Selecting the training methods Various methods are used such as off-site visits, exercises, case study, workshop, discussion, role-playing as well as lecture. 5) Implementing the program 49 trainees participated the program for 6weeks. All trainees are working for D. Company Group. 6) Measuring training effects To evaluate the effects of the program, pre-post training evaluation method is used. The results are highly significant at all 4 scopes by the p<.01. This study has some implications in order to establish the environmental management climate. First, the development of new environmental education program for management is necessary. Second, Vast investment are required. Third, more systematic approaches are desired in environmental education. Lastly, more customized program development and implementation to fit in industries will accelerate the expansion of environmental concept.

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그린워터 및 블루워터를 이용한 물부족 평가 (Water Scarcity Assessment Using Green and Blue Water Concepts)

  • 김성은;이동근;양병선;김예화
    • 환경영향평가
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    • 제27권3호
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    • pp.267-278
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    • 2018
  • 기후변화 및 인구 증가 등으로 인하여 물 공급량이 수요량을 충족하지 못하는 물부족 현상 발생이 증가하고 있다. 이와 같은 물부족 현상으로 인한 피해를 최소화하고 이에 대한 대비를 위해 수자원 및 물부족 평가 연구가 꾸준히 이루어져 왔다. 하지만 기존 연구는 대부분 지상수와 지하수만을 공급량으로 보았으며 실제 식물의 생장 및 유지에 이용되는 토양수 등에 대한 고려는 이루어지지 않았다. 이에 본 연구에서는 지상수 및 지하수를 의미하는 블루워터와 식물생장 및 유지에 이용되는 그린워터 개념을 도입한 물부족 평가 방법을 제안하고 이를 이용하여 보령 지역을 대상으로 물부족 평가를 실시하였다. SWAT(Soil and Water Assessment Tool) 모형을 이용하여 대상유역의 월별 유출량, 지하수량, 토양수량, 증발산량을 도출하였으며 이를 이용하여 월별 그린워터와 블루워터 부족량을 각각 도출하였다. 그린워터와 블루워터의 물부족 평가 결과 이 둘의 양상이 매우 다르게 나타났으며 이에 수자원 관리에서 용수 공급에 특히 주의해야 하는 시기를 알 수 있었다. 본 연구에서 제안하는 물부족 평가 방법은 식물 및 작물 생장, 유지에 사용되는 그린워터를 평가에 고려함으로써 기존 평가 방법들에 비해 더욱 상세한 결과를 얻을 수 있으며 이에 수자원 관리에 도움이 될 것으로 판단된다.