• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.87-94
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• 2020

The paper aims to investigate the impact of presenting statements of cash flow using the direct method and the indirect method on loan decision by credit officers at Vietnamese banks. The data was collected from 150 credit officers of commercial banks in Vietnam based on the questionnaire about making loan decision when the cash flow statement is presented in different methods, namely, direct and indirect methods. This research uses T-tests to check whether using the direct or indirect method affects the accurate calculation of loan criteria, affects the loan decision by credit officers, and compare these two methods in the aspects of information provision. The research has pointed out that: 1) the direct method helps the calculation of indicators related to loans more accurately; 2) credit officers say that, while the direct method of presenting cash flow statement provides clearer information, the use of either the direct method or the indirect method does not affect the banks' loan decision. Since then, the author recommends that cash flow statements should be provided with information in a direct method to present the information needed for loan decision more accurately so as to improve the quality of cash flow statement.

• Journal of Environmental Impact Assessment
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• v.6 no.2
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• pp.165-180
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• 1997

Mitigation measures in EIS are the important factors in the effectiveness of EIS. This paper analyzed the content of mitigation measures described in the 30 EISs selected, using 7 analysis items in order to discover the degree of effectiveness of mitigation measures. 30 EISs used in this study were selected through variance maximization strategy, and the 7 analysis items were; 1) thoroughness of mitigation content, 2) quantification of mitigation content, 3) explicit description of mitigation effect, 4) likelihood of mitigation effect, 5) impacted area of mitigation effect, 6) time frame of mitigation effect, and 7) environmental impact of mitigation measures. The results showed that the effectiveness of mitigation measures in the analyzed EISs was relatively low both in the appropriateness and in the specificity. It was suggested that in order to improve the appropriateness of EIS as a decision making tool, the effect of mitigation measures, as well as the mitigation measures themselves, should be studied and described more thoroughly and specifically.

• Journal of Fisheries and Marine Sciences Education
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• v.28 no.4
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• pp.957-970
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• 2016

This study diagnosed the status of marine environmental impact assessment(MEIA) for project near the habitat of marine protected seagrass species such as Zostera caespitosa, Zostera asiatica, Phyllospadix iwatensis. For the preparation of a marine environmental impact statement, different monitoring parameters are used without any specific guideline for the assessment of current status. And also, both tools and techniques for MEIA are needed to improve for implementing. The monitoring plans and parameters are not considered well with the accuracy of the environmental predictions and effectiveness of any applicable mitigation measures. This study suggested the reasonable standard of the MEIA for the conservation of the marine protected seagrass species which have the habitat located near affected area. The inshore seagrasses need to be monitored including shoot count based on the "No Net Loss of Seagrass" as part of the monitoring parameters to assess the status of marine environment of environmental impact statement. In a process of effect prediction, we suggested a concentration of 10 mg/L suspended solids which added by the new developmental project near seagrasses habitat, referring to study of overseas case. But a further study for an appropriate standard is necessary effectively. In a mitigating process, priority needs to be considered in order of avoidance, minimization, reduction, compensation. In a post-monitoring process, it is necessary to monitor the seagrass species abundance to identify the variation of b/a (before and after) project. And in a case of implementing transplantation, survival rate need to be included to determine a success of project.

• Journal of the Korean Institute of Landscape Architecture
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• v.21 no.2
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• pp.91-106
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• 1993

The objective of this study is to prepare a proposal for desired changes in the laws and regulations system of the Environmental Impact Assessment (EIA) about cultural assets preservation. The related Korean regulatory system and literature for EIA have been surveyed and case studies have been analyzed and actual cases where cultural assets protection were of issue have been studied to deduce the problems of those areas. Based on the result of this study, proposed changes are as follows; 1. "Status of cultural Assets" is to be included as common assessment factor for all categories of object projects in "Table 2: Essential Assessment Factors for Individual Project Category" of "Ordinance for Preparation of EIA Statement, etc." 2. "Status of Underground Cultural Assets and Potential Underground Cultural Assets" is to be inserted as a survey factor in "Table 3:Format of and Instruction for Impact Statement". 3. The clause of "-- the survey should be performed on-site and the investigation report should be submitted." is to be inserted in methods of survey in "Table 3". 4. Ground survey of cultural assets should be performed prior to completion of project planning, that is, from the stage of pre-study for site selection. 5. The application of impact abatement from "Methods and Plants for Impacts Abatement" of "Report for Development of EIA Statement Technologies" should be included, with proper modification of timing, in "Ordinance for Preparation of EIA Statement, etc." 6. The expense liability clause in "Cultural Assets Preservation Act" is to be revised as "a certain ratio of expenses for excavation should be borne by the government." 7. Regulatory device for collecting appropriate opinions should be established. It may include Cultural Assets Preservation Committee's hearing to the project owner's opinion. be established. It may include Cultural Assets Preservation Committee's hearing to the project owner's opinion.

• Journal of Environmental Impact Assessment
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• v.13 no.4
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• pp.165-185
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• 2004

Assessment in Socio-economic items should be used to estimate social influence when policies and projects were introduced. To estimate current situation of socio-economic items 19 Environmental Impact Statement (EIS) of large scale projects were analyzed. The projects were selected based on magnitude of social impact when the projects were implemented. Environmental Impact Statement was categorized into line projects(road construction, railroad construction, stream development, etc), and surface projects(energy development, wetland reclamation, recreation and sport development, and housing and residential development, etc) thus being chosen for 19 projects in each categories. This report was based on the analysis of 7 items in socio-economic environmental items(i.e., population, residents, industry, public facilities, education, transport and historical monument). Most EIS did not follow the regulation suggested by Ministry of Environment, and only current circumstances were briefly described. Indifference of in-depth analysis of socioeconomic environmental items would influence the process of social and environment impact negatively in the midst of construction of National Projects such as Outer Circle Seoul Highways, Saemankeum Reclamation Projects, etc. This abrupt halt of construction was mostly based on a lack of public hearing or public participation. Socio-economic items are also very much lacking in quantitative method and strengthening socio-economic environmental items is needed via checklist or matrix that brings decision-makers better ideas objectively.

• Journal of Environmental Impact Assessment
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• v.6 no.2
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• pp.189-196
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• 1997

• Journal of Distribution Science
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• v.21 no.6
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• pp.91-97
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• 2023

Purpose: Interim financial statements provide timely and qualified financial information for users. Hence, the importance of the interim financial statement is increasingly noticeable among information users. This research studies determinants of interim financial statements disclosure in Vietnamese-listed enterprises. Research design, data and methodology: The sample is 55 enterprises listed in VNIndex and is in the list of Forbes top 100 largest companies in 2020. Data was collected from interim financial statements for four years, from 2018 to 2021. GMM is used in this study. Results: The regression analysis results show that reporting lag has a positive impact on the level of information distribution of interim financial reporting; companies audited by BIG4 tend to have a higher level of information disclosure. The higher the return on assets, the more disclosure is made; the larger the company size, the greater the disclosure level. Owner equity structure and Leverage do not affect the disclosure level of interim financial reporting. Conclusions: The information disclosure level on the interim financial statement should be improved to increase transparency. In addition to continuing to encourage these companies to provide more information voluntarily, government authorities should have effective regulations to require sufficient information disclosure from other listed companies.

• The Korean Journal of Franchise Management
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• v.15 no.1
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• pp.61-78
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• 2024

Purpose: Dining out at restaurants was limited during the COVID-19 period. In order to confirm the impact of COVID-19 on the chicken market, this study selected three chicken companies, Kyochon, BBQ, and BHC, and conducted financial statement analysis and regression analysis. Research design and methodology: Each company's financial statements were divided into before and after COVID-19, and the rate of change and financial ratio for each item were calculated to see if there were any significant changes, and the impact of COVID-19 on each company's sales was identified through regression analysis. Result: As a result of the study, the increase in sales and assets of each company continued, and the influence of COVID-19 could be confirmed through regression analysis. It can be inferred that COVID-19 indeed affected the expansion of the chicken market. Conclusion: Therefore, it was confirmed through this study that COVID-19 had a significant effect on the growth of the chicken market. While individual chicken small business owners are grappling with declining sales per outlet, the decline of commercial areas, and a surge in closures, the broader chicken franchise industry is witnessing a surge in demand and business expansion prompted by the pandemic.

• Journal of Agricultural Extension & Community Development
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• v.6 no.1
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• pp.15-24
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• 1999

There have always been dilemmas between development and environmental conservation throughout the world. Gradually environmental contamination threatens sustainable development and conservation. we try to study on the sustainable development with environmental conservation. One of the instruments to get this goal is Environmental Impact Statement. Environmental Impact Statement has now become a standard tool of decision making in Environmentally Sound and Sustainable Development. The objectives of this study is to explore and suggest some suggestions for improvements of EIA. 1. Identify all criteria and standards that apply to physical and social environmental components and dynamics. 2. Giving attention to the purpose of the criterion and standard, with respect to resource use and quality. 3. Demonstrate the relevance legal, technical, and scientific authority by early planning through construction, operation and maintenance phases. 4. Implement rationales and protocols for the documentation of standard analytical methods, location of sampling points and statistical analysis of data. 5. Establish precise protocols by predictions of environmental impact relevant for established criteria and standards. Reviewing these protocols with relevant legal authorities prior to their implementation is important.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.6
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• pp.61-71
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• 2020

The study examines the impact of corporate governance mechanisms, such as board characteristics on corporate social responsibility disclosure (CSRD). The data on CSRD items and board characteristics have been collected by content analysis of the annual reports of 30 publicly-listed banks in Bangladesh covering six years, from 2013 to 2018. More specifically, the directors' report, the chairman's statement, notes to the financial statement and CSR disclosure reports included in annual reports were used to collect the CSRD data. The empirical analysis applies the ordinary least square and the generalized method of moments. The results of the study have revealed that board size, board independence, female board member, and foreign directors have a significant positive impact on CSRD. By contrast, political directors and audit committee size have a negative impact on CSRD. Interestingly, accounting experts on boards ensure more CSRD as they curb the influence of politicians on the board. Thus, it is better to increase accounting experts and decrease politicians on the board. These findings provide valuable insights into the process of forming a suitable CSR policy by connecting the efforts of the board, government, and regulatory bodies to enhance the performance of banks to CSR as well as to CSRD.