• 유통과학연구
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• 제21권10호
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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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• 제7권6호
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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.

• 디지털융복합연구
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• 제10권10호
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• pp.85-95
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• 2012

본 논문은 이미 저탄소 녹색성장법이 발효된 상태에서 대구 경북 지역의 대기업과 중소기업 및 일반기업과 녹색기업이 이에 대응하여 그린 경영을 어떻게 추진하고 있는지를 조사했다. 이를 위해 그린경영에 대한 인지도 및 영향도를 조사 분석하여 그린경영에 대한 현 상황을 파악하였다. 그 결과 기업의 규모와 성격에 따라 여러 가지 측면에서 많은 차이를 보이고 있었다. 이것을 바탕으로 향후 그린 경영에 대한 인지도 향상과 이를 통해 새로운 사업기회를 창출하기 위해서는 기업차원에서는 무엇을 해야 하며 정부차원에서는 무엇을 해야 할 것인지에 대해서 방향을 제시하고자 했다.

• 한국항만경제학회지
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• 제31권1호
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• pp.111-125
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• 2015

본 연구는 물류기업을 대상으로 녹색물류기업 인증이 녹색물류성과에 미치는 영향을 실증적으로 분석하고, 그에 대한 시사점을 제시하고자 하였다. 녹색물류와 관련된 선행연구를 통해 물류성과, 환경성과, 자원성과 및 기업성과와 같은 성과 변수를 도출하고, 녹색물류기업 인증 기준과의 영향관계를 분석하였다. 물류기업 종사자를 대상으로 녹색물류기업 인증과 녹색물류성과의 관계에 대하여 설문조사를 실시하고, 탐색적 요인분석, 신뢰성분석 및 확인적 요인분석을 실시하였으며, 가설검증을 위해 구조방정식 모형분석을 실시하였다. 연구결과, 녹색물류 목표관리는 물류성과와 환경성과에 유의한 영향을 미쳤으며, 물류에너지 및 온실가스 산정은 물류성과, 환경성과 및 자원성과에 유의한 영향을 미쳤고, 녹색물류 효과관리는 기업성과에 유의한 영향을 미치는 것으로 분석되었다. 그러나 녹색물류 전환사업은 녹색물류성과라고 할 수 있는 물류성과, 환경성과, 자원성과 및 기업성과에 유의한 영향을 미치지 못하였다.

• 대한안전경영과학회지
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• 제13권4호
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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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• 제8권5호
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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.

• 경영과정보연구
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• 제31권4호
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• pp.237-260
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• 2012

본 연구의 목적은 정부의 강력한 의지로 추진되고 있는 저탄소 녹색성장 정책을 중소건설회사 직원들이 적극적으로 받아들이고 이를 강점으로 활용하는 노력이 필요하다는 것에 주목하고, 구성원들의 녹색성장 정책 인지와 신뢰, 그리고 자기효능감이 조직몰입에 미치는 영향과 녹색성장 정책 인지가 조직몰입에 미치는 영향에 있어서 정책신뢰, 회사신뢰의 매개효과와 조절효과를 확인하고자 하였다. 또한 회사신뢰와 조직몰입에 대해 구성원들의 자기효능감이 촉진요인으로 작용할 것인지에 대해 조사하였다. 연구결과, 구성원들이 녹색성장 정책에 대한 인식이 높으면 직원들의 회사에 대한 조직몰입의 정도가 정(+)적으로 유의미하게 높아지는 것을 알 수 있었다. 녹색성장 인식과 조직몰입간에 정책신뢰의 매개효과와 조절효과는 나타나지 않았으나, 회사신뢰는 부분매개하고 있음과 조절효과가 있는 것으로 나타났다. 마지막으로 자기효능감은 회사신뢰와 조직몰입 간에 통계적으로 유의미하게 부분매개하고 있어 촉진요인으로 작용함을 알 수 있었다. 본 연구는 녹색성장 정책인식이 회사신뢰를 매개로 조직몰입에 영향을 주며, 회사신뢰는 구성원들의 자기효능감을 매개로 조직몰입에 영향을 주는 새로운 모형을 제시하였다. 즉, 정책인식, 회사신뢰, 자기효능감, 조직몰입 변수들 간의 이론을 통합하고 그 논리를 확대하였다는 점에서 이론적 시사점이 있다고 할 수 있다. 또한 정책인식은 회사신뢰를 매개로 하여, 회사신뢰는 자기효능감을 매개로 하여 조직몰입에 영향을 미치기에 정책인식과 회사신뢰를 향상시킬 수 있는 방안을 모색하여야 할 것임을 시사하고 있다.

• 산업공학
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• 제16권spc호
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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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• 한국정보디스플레이학회 2002년도 International Meeting on Information Display
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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.

• 한국산학기술학회논문지
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• 제14권10호
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• pp.4830-4836
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• 2013

본 연구는 "청대추칩"이라는 신제품의 제품 개발 방향 설정을 목적으로 시행되었다. 이를 위하여 청대추칩의 속성별 소비자 가치추정을 실시하였다. 방법적으로는 선택형 실험(Choice Experiment)을 이용하였으며, 조건부 로짓 모형을 추정하여 각 속성별 지불의사금액을 도출하였다. 그 결과 중소기업 제품은 1,333원/개, 대기업은 1,752원/개, 대학은 1,703원/개, 포장 단위는 350원/개, 원료 등급은 548원/개, HACCP은 1,322원/개, ISO22000은 1,166원/개로 추정되었다. 대학 브랜드의 지불의사금액은 중소기업 브랜드보다는 높고 대기업 브랜드보다는 낮은 것으로 나타났다. 대학 브랜드 제품을 다소 고급제품으로 인식하고 있으므로 이에 걸맞는 제품을 개발해야 할 필요가 있다. 그러므로 우선적으로 HACCP을 취득할 필요가 있고 우수한 원료를 사용할 필요가 있다.