• 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.

• Journal of Distribution Science
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• v.22 no.8
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• pp.37-53
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• 2024

Purpose: Global warming is increasingly aggravated by environmental degradation, a challenge that can be mitigated through strategic logistic policies. This study introduces the dynamics of green trade in environmental goods for the Organisation of Islamic Cooperation (OIC) nations. It is a region known for its high environmental degradation, political risk and instability. This study examines how technological innovation and political factors influence the geographic distribution of green trade among OIC nations from 1994 to 2021 using the structural gravity model. The COVID-19 pandemic further emphasised the need for resilient and eco-friendly approaches. Research design, data and methodology: The main objective of the study is to analyse the impact of technological innovation along with scrutinising political determinants of green trade in the OIC region from 1994 to 2021 using the structural gravity model. Results: The results reveal geographic proximity, RTA, and innovation significantly boost green trade. Similarly, OIC's green trade performance has been impeded by high political risk and instability. Conclusions: The research recommends fostering political stability, and conducting further research using longitudinal studies and machine learning to strengthen the understanding of innovation and green trade in the OIC. This will inform policies for sustainable economic growth through green trade.

• Korean Institute of Interior Design Journal
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• v.24 no.4
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• pp.111-123
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• 2015

This study aims to suggest 'an eco-friendly residential housing design guideline as an elderly housing alternative' by mixing the concept of a 'senior citizen community' housing environment with the concept of an 'eco-friendly' housing environment, based on the directivity of an elderly housing alternative for surviving in a super-aged society and the directivity of a sustainable housing environment for providing against global warming. Basically, this study considered the directivity of 'an eco-friendly residential building as an elderly housing alternative' by analyzing housing environment elements and elements to be considered in an elderly housing environment and setting the directivity of an elderly housing environment, which reflects the change in the design paradigm. In relation to the concept of universal design, for considering the perspective of elderly users, existing elements were compared and major planning elements were applied to the scope of complex planning, communal space and housing unit space. In relation to the concept of eco-friendly design, also, a guideline was re-organized and planning elements were applied to each category by comparing domestic and foreign green building certification systems. Based on domestic and foreign authorized guidelines of universal design and green building certification systems, this study was focused on suggesting an eco-friendly residential housing design guideline as an elderly housing alternative to make users perceive the need for a specific indoor environment design guideline and system.

• Journal of the Korean Solar Energy Society
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• v.36 no.3
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• pp.75-85
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• 2016

This research aims to predict and analyze green building certification market of Korean Peninsula after unification. First, it analyzes prospected unification time period, then it forecasts number of new residential and non-residential buildings to be constructed based on estimated number of residences in short at the time in North Korea. There exists a good chance that North Korea's new building market forms similar to that of South Korea, as unification would thoroughly proceed which would result levels of economic culture social politics in quasi-equal state. Thus, assuming the ratio of residential and non-residential building against population is similar in both Korea's, the number against North Korea's house supplied population can be estimated. Based on the expected numbers in North Korea, number of proceeded Building Energy Conservation Plan, Building Energy Rating Certification, and Green Standard for Energy and Environmental Design (G-SEED) are predicted. The research shows certification market related to green building in united Korean Peninsula to be \660 billion over 10 years. Not only certifications to newly built buildings but also including existing buildings, this market is to grow to a considerable extent. As this would largely influence eco-constructive materials, energy plant/equipment, and other relevant markets as well, it would require to make thorough preparations. In sum, to stabilize green building market even before the unification, the research proposes the necessities of appropriate systems in consideration of North Korea, through in-depth discussions and establishment of technology and policy directions in green building sector, such as building energy management and emission reduction technology.

• Korean Institute of Interior Design Journal
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• v.23 no.3
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• pp.153-163
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• 2014

The eco-friendly elements are important for new construction and renovation and redevelopment of the buildings. The green buildings are related with minimizing environmental pollution and how to live with nature throughout the entire process of demolishing and building. The purpose of this paper is to study on eco-friendly business buildings in the trend of mandatory green building certification system. The analysis of this paper is comparative studies on practices at eleven domestic eco-friendly business buildings through site survey on design framework of green buildings. The design framework of eleven this buildings is six kinds of skills on technical, renewable, ecological, cultural, healthy, social. The eleven this buildings in the new & renewable energy and IT technology of technical sector are satisfied with the framework. But, domestic most advanced eco-friendly business buildings are placed difference between almost the two times on the lower buildings at comparative evaluation. The three of this buildings are gratified rainwater harvesting and waste recycling systems for renewable and recycle. The buildings have an excellent aspects of technology and ecology. The benefits of this buildings are related with future compulsory zero energy house to take technical advantage of renewable energy. However, the buildings reflecting the regional culture types is insufficient. The buildings should be supplemented as follows. This buildings are need to have the social enhancement programs and design for convenient space of community residents, through health and comfort of on workplace. Moreover, this buildings have features of coexisting with human beings and nature friendly with the aim of realizing the sustainable development. The social enhancement programs through regional cultural aspects with ecology are related with individual and community livings in harmony, non-hierarchical communal lifes. The development of the cultural aspects provide for consensus about the local community and creating sustainable communities. Thus, The buildings are to have energy saving, pleasant and healthy living environment and interactive individual and community livings in harmony.

• Journal of the Korean Society of Clothing and Textiles
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• v.26 no.2
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• pp.193-204
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• 2002

Many fashion forecasting companies propose the fashion colors in every season. Modern fashion consumer respond to fashionable trends with utmost sensitivity. Therefore to satisfy the consumer with an trendy image, the fashion design must be found first, as image matters, followed by an analysis of each design element's effect on the total image composition. In previous studies of fashion image, has been discussed the positive correlation between fashion design elements of color, fabric, and form as the central issue. In this thesis, two of the fashion design elements, color and fabric are simultaneously considered to classify the image of fabric in fashion. For the color variables, 10 hues are selected from Munsell's system of color notation, and 12 tones from PCCS color notation., which are currently used in the domestic fashion industry. Texture variables used in this survey are classified by luster, prominence-depression of surface, thickness, and density of fabric. Graduate students from 20 to 50 years old and the specialists in fashion companies participated in the survey. The results of this survey are as follows: 1. The fashion fabric image is classified as 5 main images: 'elegant', 'comfortable', 'characteristic', 'light'and 'simple'. 2. The influence of hue, tone and texture is significant to the fashion fabric image. Following colors, yellow-red, red hues and light grayish, dark grayish tones convey the elegant image. The texture property for the elegant image is luster, thin and low density. Properties of fabric conveying the comfortable image are yellow-red and green-yellow hue, soft, light tones, matte and high density. Furthermore, hue turned out to be a insignificant variables for the unique image, whereas dark grayish, grayish tone, luster and prominent texture convey a unique image. For light image, properties of fabric are blue-green, purple hues, light, bright tones with thin, low density texture. Properties of fabric conveying the simple image are blue-green, purple-blue, green-yellow hues, and strong, vivid tones, with luster and flat texture.

• Korean Institute of Interior Design Journal
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• v.18 no.6
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• pp.221-228
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• 2009

Recently severity of ecological adaptation and climatic change due to global warming grows larger. According to the fourth report of IPCC in 2007, emission quantity of the earth greenhouse gas(GHGs) generated by activity of mankind increased with 80% since 1970. And it is forecasted that worldwide greenhouse gas will be increased with 25~90%(corresponding to $CO_2$) between 2000 and 2030. This increment of greenhouse gas($CO_2$) is expected to raise average temperature of the earth with the maximum $6.4^{\circ}C$, and sea surface with 59cm in 2090. Like this, destruction of environment by greenhouse gas is regarded as universal problem threatening the existence, not only the problem of one nation. Consequently, systematic correspondence to the global warming at the aspect of energy consumption is also needed in Korea. From the analysis result of 'Statistics of Energy Consumption' published by Green Korea in 2007, energy consumption increment of domestic universities was higher as many as 3.7 times than 22.5% of the whole energy consumption increment in our country. This says to be the direct example which shows that universities are huge sources of greenhouse gas emission. New constructing and enlarging buildings of each universities within campus are the most major reason for such a large increment of energy consumption in universities. The opinion that the possibility of causing energy waste and efficiency reduction is raised by increased buildings of universities has been propounded. That is, universities should make concrete goal and the plan for reducing emission of green house gas against climatic change, and should practice. Accordingly, there is the meaning that 2 aspects of environment-friendly design characteristics, that is application of energy utilizing technology, material usage of energy efficiency-side and environment-side, and introduction of natural element in the environmental aspect, were analyzed for facilities of university campus designed in environment-friendly point of view from initial stage of plan, and direction of environment-friendly design of university facilities in the future was groped in order to grasp environment-friendly design tendency of internal and external University facilities based on this analysis of this paper.

• Ecology and Resilient Infrastructure
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• v.9 no.4
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• pp.207-217
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• 2022

The purpose of this study was to understand and develop various environmental designs to play a key roles in urban design, so that public green spaces remain vital with future changes. Variability in space, ecology, and society were analyzed based on research of variable environmental spaces in 11 selected studies conducted locally and abroad since the 2010s. Moreover, landscape characteristics, design methods, and design strategies were analyzed accordingly for each case. The results of the study showed that variability in landscapes provided various possibilities for spatial change and satisfied people's functional needs for spatial use. In addition, variable environmental design greatly compensated for the defects by solving the issues associated with fixed landscapes by increasing the flexibility of use and adaptability to the environment. This study showed that variable design is applicable to public green spaces; environmental stress; and variability in architecture, the environment, and landscaping, and it contributes to enhancing the sustainability and resilience of the environment.

• Korean Institute of Interior Design Journal
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• v.24 no.1
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• pp.160-168
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• 2015

The subject of this research is to analyze the design characteristics of outdoor spaces in Good Design awarded apartment complexes in the past decade. The results are as follows. First, the overall outdoor space design theme, one of the conceptual elements, is focused on both 'nature' and 'story of various subject' that are similar to each other. Second, the case study object with the visual openness, which is secured between apartment blocks, is shown frequently in case box-shaped apartment blocks are arranged in a row. However, in case of Y-shaped block arrangement, the visual openness secured within an apartment complex is considered more important. Third, according to the result of circulation/ inner path element, the most frequently appeared inner path form is a grid pattern with straight path emphasis. While apartment complexes with the parking lot on the ground are only 3 out of 18 cases, it with circulation path for vehicle on the ground level are over 61%. Fourthly, the design characteristic of social space of physical outdoor design appears to be 'central link facility type'. In this case, the central community facilities are more likely to be combined with various functions, such as green, water, and social connection. Fifthly, in case of natural space, most of the apartment cases are shown over 45% green area ratio with wide green and water space provision. Especially, the differentiation is to provide the space where can stimulate a resident's participation.

• International Journal of High-Rise Buildings
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• v.2 no.2
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• pp.93-96
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• 2013

Greenhouse gas emissions and excessive energy consumption have been an on-going world issue nowadays. We can find that the majority portion is caused by high-rise office buildings. In order to resolve these problems, it is extremely important to implement various active or passive strategies in a building design. To successfully meet these design goals and energy reduction approaches, a project building must utilize an efficient design process from the early start. One of the most effective project delivery process called Integrated Project Delivery (IPD) will be implemented in a case study project building (KEPCO) during design phase and show how important it is to plan a project's green environmental performance goal together through an early collaboration from all key project participants, which helps to construct an successful green building design without any critical construction pitfalls.