• Journal of Distribution Science
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• v.21 no.10
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• pp.77-84
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• 2023

Purpose: This study aims to determine the impact of green accounting on the distribution of company financial performance. Green Accounting is seen as an accounting approach that considers the environmental impact of business activities and the distribution of financial performance which is expected to provide great benefits to the company. Research Design Data and Methodology: The population of this study is 168 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research theory uses the Legitimacy Theory and the Shareholder Theory. Research data were analyzed using multiple regression models with purposive sampling. Green Accounting in this study uses environmental cost proxies using Return on Capital Employed (ROCE). Financial performance uses the Return on Equity (ROE) proxy. Results: research shows that the influence of green accounting can provide important input to operational managers in manufacturing companies in making decisions regarding environmental costs and environmental protection that will provide economic benefits for the company. In addition, these findings also clarify the great benefits of green accounting policies for a company's production process. Conclusion: Green Accounting has a long-term impact through the company's financial performance. Green Accounting can be the basis for companies in deciding whether to invest or not.

• Biotechnology and Bioprocess Engineering:BBE
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• v.7 no.6
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• pp.340-346
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• 2002

The purpose of the present study was to examine the efficacy and mechanism of the PAB (para-amino benzamidine) affinity column chromatography, Viresolve NFP virus filtration, pasteurization (60$\^{C}$ heat treatment for 10 h), and lyophilization steps employed in the manufacture of urokinase from human urine as regards the removal and/or inactivation of the hepatitis A virus (HAV). Samples from the relevant stages of the production process were spiked with HAV and subjected to scale-down processes mimicking the manufacture of urokinase Samples were collected at each step, immediately titrated using a 50% tissue culture infectious dose (TCID$\_$50/), and the virus reduction factors evaluated. PAB chromatography was found to be an effective step for removing HAV with a log reduction factor of 3.24. HAV infectivity was rarely detected in the urokinase fraction, while most of the HAV infectivity was recovered in the unbound and wash fractions. HAV was completely removed during the Viresolve NFP filtration with a log reduction factor of $\geq$ 4.60. Pasteurization was also found to be an effective step in inactivating HAV where the titers were reduced from an initial titer of 7.18 log$\_$10/ TCID$\_$50/ to undetectable levels within 10 h of treatment. The log reduction factor achieved during pasteurization was $\geq$ 4.76. Lyophilization revealed the lowest efficacy for inactivating HAV with a log reduction factor of 1.48. The cumulative log reduction factor was $\geq$ 14.08. Accordingly, these results indicate that the production process for urokinase exhibited a sufficient HAV reducing capacity to achieve a high margin of virus safety.

• Journal of Digital Convergence
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• v.10 no.10
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• pp.85-95
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• 2012

Under the effectuation of law for $CO_2$ reduction and Green growth, it was surveyed in this study that how the Large company and the Small-medium company as well as the General company and the Green company prepare and proceed the Green management. For this purpose, in order to see the present situation, the perception and influence to the Green management was surveyed and analyzed. The result was that there were big differences in many items between the compared companies which are different from scale and character. On the basis of this analysis, It was suggested what and how the companies and the government have to do in order to improve the perception of Green management and make a new business chances.

• Journal of Korea Port Economic Association
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• v.31 no.1
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• pp.111-125
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• 2015

This study aims at analyzing the influences of Certification of Green Logistics Company on performance and suggesting the implications. Based on previous studies which were related to certificate system of green logistics company and logistics performance, this study established research model and hypothesis, and surveyed the employees who worked in the field of logistics. To analyze the data, factor analysis, reliability analysis, confirmatory factor analysis and structural equation model were applied. The results are as follows. The object management of green logistics gives significantly positive effect to logistics performance and environment performance. The measurement of logistics energy and green gas give meaningful positive effect to logistics performance, environment performance and resource performance. The conversion of green logistics does not give significantly positive effect to any performances. And the effect management of green logistics has significant influence on firm performance.

• Journal of the Korea Safety Management & Science
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• v.13 no.4
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• pp.117-124
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• 2011

Supplier selection is one of the most important activities of a company. This importance is increased even more by new strategies in a supply chain, because of the key role suppliers perform in terms of quality, costs and services which affect the outcome in the buyer's company. In addition, green production has become an important issue for almost every manufacturer and will determine the sustainability of a manufacturer. Therefore a performance evaluation system for supplier and green suppliers is necessary to determine the suitability of suppliers to cooperate with the company. Supplier and green supplier selection is a multiple criteria decision making problem in which the objectives are not equally important. In practice, vagueness and imprecision of the goals, constraints and parameters in these problems make the decision making complicated. The objective of this study is to construct a decision-making process using fuzzy analytic hierarchy process (FAHP) and balanced scorecard (BSC) for evaluating supplier and green suppliers in the manufacturing industry. The BSC concept is applied to define the hierarchy with four major perspectives and performance indicators are selected for each perspective. FAHP is then proposed in order to tolerate vagueness and ambiguity of information. Finally, FAHP is applied to facilitate the solving process. With the proposed approach, manufacturers can have a better understanding of the capabilities that supplier and green supplier must possess and can evaluate and select the most suitable supplier for cooperation.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.5
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• pp.365-374
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• 2021

Environmental concern has become the focus of various studies, academic research, company policies, and government policies. A business sector, which has seen a high level of urgency in environmental empowerment are small- and medium-sized enterprises (SMEs). These are an economic sector, which is imbedded in society and has become one of the largest economic sectors in Indonesia. Therefore, this study analyzes the relationship between green human resource management (GHRM), workplace green behavior (WGB) and green innovation (GI), and increasing firm performance (FP). This study is using quantitative research methods. The data is obtained through distributing questionnaires to 180 culinary SMEs employees from cafes and modern food restaurant in the Special Region of Yogyakarta (DIY), Indonesia. The data is then analyzed using Structural Equation Modeling (SEM) with Smart-PLS. The results of this study show that GHRM has significant positive effect on workplace green behavior and firm performance, while workplace green behavior also has significant positive effect on green innovation and firm performance. In addition, green innovation has significant positive effect on firm performance. This study contributes to provide and extends the literature related to building green SMEs, which is empirically demonstrated to be able to improve company performance.

• Management & Information Systems Review
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• v.31 no.4
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• pp.237-260
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• 2012

Purposes of this paper are focused on researching that employees in small and medium-sized construction company embraced green growth policy by Korean government's strong will and they have try to improve it to take advantage of strengths. Specifically, the purpose of this study includes: Firstly, to examine the effects of employee's cognition of green growth policy and their organizational commitment. Secondly, to examine the mediating and moderating effect of the policy trust and company trust between employee's cognition of green growth policy and organizational commitment. In addition, th examine the facilitating effect of employee's self-efficacy between company trust and organizational commitment. In order to verify the relationship, moderating and mediating effects, data were collected from 168 individuals in 19 small and medium sized company to test theoretical model and its hypotheses. Findings are as followed: first, the relationship between the cognition of green growth policy and organizational commitment is positively related. Second, the employee's company trust played as a partial mediator and moderator on the relationship between cognition of green growth policy and organizational commitment. Finally, employee's self-efficacy also played as a partial mediator on the relationship between company trust and organizational commitment. This study contributes to deepen our understanding of employee's organizational commitment by suggesting an alternative theoretical model regarding how the cognition of green growth policy and organizational commitment work to relate employee's company trust, and how the company trust and organizational commitment work to facilitate employee's self-efficacy. These results reveal that the study contributed to combining variables of employee's cognition of green growth policy, company trust, self-efficacy and organizational commitment, and expanded it.

• IE interfaces
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• v.16 no.spc
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• pp.7-13
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• 2003

This paper is concerned with a six sigma green belt training program. Comparative studies of existing training programs for three major companies (Samsung Electronics Company, Hyundai Motor Company, and LG Chemical Ltd.) and two consulting firms (Korean Standards Association and Korea Management Association) are made. Based on the comparative studies, a new green belt training program is proposed. The main focus of this program is on manufacturing, specially on cost and waste reductions, yield improvement, and operations with opportunity to improve capacity without major capital expenditure. The green belts take up to 4 or 5 days of intensive, highly quantitative training, roughly corresponding to the five macro phases of the six sigma methodology: define, measure, analyze, improve, and control. The six sigma tool sets for each phase are also specified.

• 한국정보디스플레이학회:학술대회논문집
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• 2002.08a
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• pp.340-343
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• 2002

We report here our recent progress in the development and commercialization of polyfluorenes emitting red, green and blue (ROB) colors as materials for light emitting diodes (LEDs). Our patented version of the Suzuki coupling process has been used to synthesize a variety of fluorenebased homopolymers and copolymers emitting colors across the entire visible spectrum. The optical and electronic properties of the polymers are tailored through selective incorporation of different aromatic units into the polyfluorene backbone. Our latest green emitter, reported herein, provides very efficient devices with a low turn-on voltage of 2.25 V, a peak efficiency of 10.5 Cd/A at 6,600 Cd/$m^2$ at 4.85 V. These devices maintain an efficiency of greater than 10 Cd/A up to 50,000 Cd/$m^2$ and demonstrate very good stability as exemplified by a device half-life of greater than 1,500 hours starting from 1,100 Cd/$m^2$. Considerable progress has also been made with red and blue emitters and will be the subject of this presentation.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.14 no.10
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• pp.4830-4836
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• 2013

This research was launched as an attempt to help create a new value-added product called "Green Jujube Chip." To accomplish the objectives, consumers value by attributes of Green Jujube Chip should be estimated. We used Choice Experiment for analysis, which we used to arrive at pricing of specialty jujube chips based on the conditional logit model. As a result, MWTP were estimated at 1333 Won/unit for Mid-size Company Product, 1752 Won/unit for Large Company Product, 1703 Won/unit for University Affiliation, 350 Won/unit for packing unit, 548 Won/unit for rating the raw fruit, 1,322 Won/unit for HACCP, and 1,166 Won/unit for ISO22000. The consumer's WTP for Green Juju Chip, associated with the university-brand recognition, was higher than a product produced by a mid-sized company but lower than a product by a large company. Given how the consumers regard the university-brand product as a specialty item, it is necessary to create value-added products that meet such high expectation. Therefore, we recommend the producers to acquire HACCP Food Safety Certification and the value-added product has used the highest quality raw fruit.