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검색결과 58건 처리시간 0.023초

Relationship Between Corporate Social Responsibility Expenditures and Performance in Jordanian Commercial Banks

  • BANI-KHALED, Sakhr M.;EL-DALABEEH, Abdel Rahman K.;AL-OLIMAT, Nofan H.;AL SHBAIL, Mohannad O.
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.539-549
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    • 2021
  • This study aims to examine the relationship between corporate social responsibility (CSR) expenditures and both financial and non-financial performance of Jordanian commercial banks during the period 2008-2018. To measure the variables of interest, secondary data published on Amman Stock Exchange (ASE) website were processed to become preliminary data suitable for the nature of the study. The study sample amounted to 13 commercial banks, which represent all Jordanian commercial banks listed on ASE.. The study found that there is a positive, statistically significant relationship between CSR expenditures and financial performance, as the study showed that the return on equity (ROE) has a positive and significant relationship with CSR expenditure, while the return on assets (ROA) and Tobin's Q model have a statistically significant negative relationship with CSR expenditure, while the market stock price (MSP) had a positive, but not statistically significant. The study also found that there is a positive, statistically significant relationship between CSR expenditures and non-financial performance, which was represented by total deposits and total training expenditures in Jordanian commercial banks. Accordingly, the study recommends encouraging banks to prepare sustainability reports and CSR reports, which are considered comprehensive, and not only with disclosures within the annual reports.

The Effects of Profitability and Solvability on Stock Prices: Empirical Evidence from Indonesia

  • SHOLICHAH, Fatmawati;ASFIAH, Nurul;AMBARWATI, Titiek;WIDAGDO, Bambang;ULFA, Mutia;JIHADI, M.
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.885-894
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    • 2021
  • This study aims to analyze the effect of the ratio of profitability and solvability (leverage) on the variable stock price, which is mediated (intervening) by the variable dividend policy. Using the financial reports of manufacturing companies in the consumer goods sector, we take profitability data (ROA, ROE, GPM, and NPM), solvability data (DAR, LTDER, and DER), dividend policy (DPR), and stock price (closing price) from 24 companies, which were selected as samples, from 2011 to 2018. Data was analyzed using the Structural Equation Modeling (SEM) method. The results show that profitability, solvability, and dividend policy affect changes in stock prices, respectively. On the other hand, profitability and solvability do not affect dividend policy. The indirect relationship (intervening) is assessed using a single test, resulting in a dividend policy that can intervene in the relationship between profitability and stock prices but cannot mediate the relationship between solvability and stock prices. The implication of this research is to provide knowledge to investors about the importance of knowing the company's financial performance. Companies with good financial performance will easily develop because there are sufficient funds for company operations. By analyzing financial ratios, investors can get signals to decide whether to invest in the company they want.

등전점 용해/침전 공정으로 어류 알 분리단백질의 제조과정에서 발생하는 가공처리수에 대한 식품기능성 및 생리활성 (Functionality and Biological Activity of Isolate Processed Water Generated During Protein Isolate Preparation of Fish Roes Using an Isoelectric Solubilization and Precipitation Process)

  • 이균우;윤인성;강상인;이수광;김재일;김진수;허민수
    • 한국수산과학회지
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    • 제50권6호
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    • pp.694-706
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    • 2017
  • This study evaluated the protein recovery, functional properties and biological activity of isolate processed water (IPW) generated in the preparation of protein isolates from fish roes (BH, bastard halibut Paralichthys olivaceus; ST, skipjack tuna Katsuwonus pelamis; YT, yellowfin tuna Thunnus albacares) by an isoelectric solubilization and precipitation process. The IPWs contained 2.7-5.4 mg/mL of protein, and the protein losses were 8-21% (P<0.05). The form capacity of IPW-3 for BH and ST, and IPW-4 for YT was 155, 194, and 164%, respectively. The emulsifying activity index ($27-43m^2/g$) of the YT-IPWs was the strongest, followed by ST ($7-29m^2/g$) and BH ($10-19m^2/g$). The 2,2-diphenyl-1-picrylhydrazyl scavenging activities of IPW-1 and -3 were higher than those of IPW-2 and -4. The 2,2'-azino-bis-3-ethylbenzothiazoline-6-sulfonic acid scavenging activity ($IC_{50}$, mg/mL) of IPW-2 and -4 was 0.03 mg/mL for BH, 0.04-0.08 mg/mL for ST, and 0.04-0.07 mg/mL for YT. BH IPW-3 had the strongest reducing power (0.41 mg/mL) and superoxide dismutase-like activity (1.68 mg/mL). The angiotensin-I converting enzyme inhibitory activity of IPW-3 was the highest for ST (1.52 mg/mL), followed by BH and YT. The common predominant amino acids in the IPWs were the essential amino acids Val, Leu, Lys, and Arg and the non-essential amino acids Ser, Glu, and Ala.

$\lambdaP_{R}$ 프로모터 열린복합체 형성에 미치는 DNA melting 부위 염기서열의 영향 (Effect of sequence variations within DNA melting region on the rate of formation of open complexes at $\lambdaP_{R}$ promoter)

  • 정현채;노정혜
    • 미생물학회지
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    • 제28권1호
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    • pp.19-26
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    • 1990
  • To examine the effects of sequence variations near the transcriptional start site on the rate of formation of the open complexes at bacteriophage $\lambda P_{R}$ promoter, two mutant promoters were created by site-specific mutagenesis using synthetic oligonucleotides. Mutant I coatains changes at positions -3 and -4 from TT to CC, thus having a 6-bp long G/C stretch between -10 region and transciptional start site (+1). Mutant II has changes at positions -5 and -6 from GG to AA, thereby having a 9-bp long A/T stretch between positions -11 and -3. Selective filter binding assays were performed to measure the rate of formation of the open complexes between the wild-type or two mutant $P_{R}$ promoters on 664 bp fragments and E. coli RNA polymerase at two temperatures. At 37.deg.C, the wild-type and two mutants showed similar rates for the formation of open complex. The second order rate constant $k_{a}$ and $\tau _{int}$, as determined from the .tau.-plot analysis, were $(6.0\pm0.4)\times10^{6}M^{-1}sec^{-1}$ and $11\pm5$sec, respectively. At 18.deg.C, however, the wild-type and two mutant promoters showed differences in the kinetic parameters. k for the wild-type promoter was (2.2$\pm$0.1)\times 10^{6}M^{-1}sec^{-1}$ and $\tau _{int}$ was 76$\pm$sec. Mutant I and II exhibited differences mainly in the rate of isomerization ($\tau_{int,I}=91\pm$10 sec, int,II=34$\pm$ sec), whereas the second order rate constant $k_{a}$ was similar to the wild type value. This result implies that at $18^{\circ}C$, the isomerization rate is determined by both protein conformational change and DNA melting, which are separable kinetically according to the 3-step mechanism of Roe et al.(1984,1985), and that the base changes affected mainly the rate of DNA melting as predicted.lting as predicted.

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수산화(水酸化)알미늄. 겔의 Grain Size 와 제산도(制酸度)에 관(關)한 연구(硏究) (Studies on the Grain Size and Acid-consuming Capacity of Aiuminium-Hydroxide Gel)

  • 노태선
    • Journal of Pharmaceutical Investigation
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    • 제2권1호
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    • pp.5-13
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    • 1972
  • There are some repels in which they studied on the change of acid-consuming capacity of aluminium hydroxide resulted from the passing of time. However, the relationship between grain sizes(particle sizes) and the acid-consuming capacity of dried aluminium hydroxide gel was not been studied. And studies on the grain sizes of aluminium hydroxide gel qualified by pharmacopoeia of Korea has not been reported. For the purpose of studying these two problems, the author prepared two-kinds of aluminium hydroxide gel as follows : $Na_2OAl_2O_3+CO_2------{\longrightarrow}Al(OH)_3{\cdots}{\cdots}{\cdots}$sample 1 $Al_2(SO_4)_318H_2O+6NaHCO_3{\longrightarrow}Al(OH)_3{\cdots}{\cdots}{\cdots}$sample 2 Both of sample 1 and 2 are found to be amorphous by X-ray diffraction methods, and their acid-consuming capacities were determined by the method of pharmacopeia of Korea. The grain size was measured by X-ray diffraction method, the particle sizes observed by electron microscopy, and the change of acid-consuming capacity with passing of time was determined by the method of pharmacopoeia of Korea. The results of these studies are summerized as follows: 1. The grain size was linearly enlarged as the time goes by. The aluminium hydroxide gel gradually crystallized in a certain period of time. 2. The acid-consuming capacity was in exponential function, decreased as the grain size of them enlarged. 3. One particle consists of tens of grains.4. Grinding the Sample obtained in any period of testing time in mortar did not change both their grain size and their acid-consuming capacity. 5. The grain size of dried aluminium hydroxide gel ought to be micronized less than $100{\AA}$ for maintaining the ability such as consumes 250m1 of 0. 1N-HC1 solution per Is of $Al(OH)_3$ described in pharmacopoeia of Korea.

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고전류밀도에서 첨가제에 따른 구리도급의 표면 특성 연구 (The Effect of Additives on the High Current Density Copper Electroplating)

  • 심진용;문윤성;허기수;구연수;이재호
    • 마이크로전자및패키징학회지
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    • 제18권1호
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    • pp.29-33
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    • 2011
  • 전류밀도는 전기도급법에서 생산성과 직접적인 연관이 있고, 생산성의 증가를 위해선 고전류밀도가 필요하다. 회전전극(RDE)의 회전 속도를 증가시키면 고유속을 얻을 수 있다. 유속 조절을 위해 회전전극과 원통형 회전 전극을 사용하였고, 전압과 전류의 관계를 알아보기 위해 정전류, 정전압 실험과 linear sweep voltammetry 실시하였다. 회전 전극의 회전 속도가 400 rpm이상 조건에서, 수소가 발생하지 않고 1000 A/$m^2$이상의 최대전류멸도가 가능하였다. $25^{\circ}C$$62^{\circ}C$ 조건에서 구리의 확산계수는 각각 $5.5{\times}10^6\;cm^2\;s^{-1}$$10.5{\times}10^6\;cm^2\;s^{-1}$로 계산되었다. 수소가 발생하지 않으면서 안정적으로 구리를 전착할 수 있는 조건은 -0.05 V (vs Ag/AgCl)이었다. 첨가제인 glue와 thiourea-를 넣음으로써 구리의 침상성장을 막을 수 있었다. 표면 거칠기는 UV-Vis Spectrophotometer를 아용하여 분석되었다. 600 nm 영역에서 반사도는 측정 되었고 표면 거철기가 개선될수록 표면 반사도가 증가하였다.

넙치(Paralichthys olivaceus) 알로부터 등전점 가용화/침전공정으로 회수한 분리단백질의 식품기능성에 미치는 pH-shift의 영향 (Influence of pH-shift on Food Functionality of Protein Isolates Recovered by Isoelectric Solubilization and Precipitation from Olive Flounder Paralichthys olivaceus Roes)

  • 강상인;권인상;윤인성;김진수;이정석;김형준;허민수
    • 한국수산과학회지
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    • 제57권1호
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    • pp.1-14
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    • 2024
  • We investigated the functional properties and in vitro bioactivity of protein isolates (RPIs) recovered from olive flounder Paralichthys olivaceus roes by isoelectric solubilization/precipitation process, according to pH-shift treatments. The buffer capacity of RPIs was shown to be stronger in alkaline pH than in acidic pH. Water holding capacity of RPIs was in range of 4.5-5.2 g/g protein with no significant differences (P>0.05). The foaming capacity and emulsifying activity index of RPIs did not show any significant differences between RPI-1 (pH 11/4.5) and 3 (pH 12/4.5), however they were superior to RPI-2 (pH 11/5.5) and 4 (pH 12/5.5). The 2,2'-azino-bis-3-ethylbenzo-thiazoline-6-sulfonic acid radical scavenging activity of RPI-3 (2.5 mg protein/mL) was 102.4 ㎍/mL, and the angiotensin I converting enzyme inhibitory activity was 30.8%. Among the RPIs, RPI-3 was relatively superior in protein functional properties such as buffer capacity, foaming capacity, emulsification, and anti-oxidative activity. Therefore, we suggest that RPI prepared from olive flounder roes could serve as a potential food resource.

한국 영일만 해저퇴적물의 입도분포 (A Grain Size Analysis of Bottom Sediments of Yeongil Bay, Korea)

  • 박병권;송무영
    • 한국해양학회지
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    • 제7권2호
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    • pp.74-85
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    • 1972
  • 본 연구 지역인 영일만은 한반도 남동부 즉 북위 36$^{\circ}$에서 36$^{\circ}$10'까지, 그리고 동경 129$^{\circ}$20'에서 129$^{\circ}$35'에 위치하고 있다. 영일만은 경상북도 포항에 접하여 있으며 평균수심 약 25m이며 면적은 약 200$\textrm{km}^2$에 달한다. 동측에는 해안선이 단조롭고 좁은 대상의 대륙붕이 발달한 동해와 접하고 있으며 서측에는 경상계와 제3계 지층을 횡단하여 흐르는 형산강이 유입하고 있다. 만 주변에는 장산갑이 돌출하여 동해로 부터의 강한 해일을 막아주어 항구로서의 자연조건이 유리하다. 영일만 지역의 해저 퇴적물에 관해 발표된 논문은 양경린(1969)의 영일만에서의 표사이동에 관한 연구가 있을 뿐이다. 그 주변 및 동해의 해저퇴적물에 관한 연구는 다음과 같다. 동해 전역에 걸친 해저퇴적물의 연구 (Niinoet ao., 1969), 동해안 동남부 지역의 유공충에 관한 연구 (Kim and Han, 1971), 남해 및 남부, 해협의 퇴적물에 관한 연구 (Park and Song 1971) 등이다. 본 연구는 영일만내의 해저퇴적물의 분포상태, 입도분석 및 광물 성분들을 기재하고, 퇴적물의 광물성질과 입도를 좌우하는 제반요소를 검토하여 만퇴적환경에서의 퇴적작용에 미치는 제반요소를 연구하는 것을 목적으로 하였다. 또한 현생 퇴적환경을 연구하므로써 고기 퇴적물의 퇴적환경 복원에 기여하고저 하는 바이다.

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