• Title/Summary/Keyword: Value Activities

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The Difference in the Impact of Fashion Companies' ESG Activity Grade Levels on Management Performance and Corporate Value (패션 기업의 ESG 활동등급 수준이 경영성과 및 기업가치에 미치는 영향의 차이)

  • Yu-Been Kim;Zhang Qin
    • Journal of the Korea Fashion and Costume Design Association
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    • v.26 no.1
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    • pp.99-109
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    • 2024
  • This study focused on analyzing the difference in the impact of non-financial performance, specifically ESG (Environmental, Social, and Governance) activity grade level, on management performance and corporate value among the 25 fashion companies listed on the Korea Exchange that completed their ESG evaluation in 2022. The companies were categorized into three levels based on their ESG evaluations: ESG Integrated Grade (ESG-T), ESG-E (Environmental), ESG-S (Social), and ESG-G (Governance). The study then empirically analyzed how these levels affected management performance and corporate value. The empirical analysis revealed significant differences in the impact on management performance and corporate value depending on the ESG activity grade level. Companies with higher ESG grades exhibited better management performance and higher corporate values across all ESG sub-variables (ESG-T, ESG-E, ESG-S, ESG-G) compared to those with lower grades. This finding demonstrates the influence of ESG activity grade levels on improving management performance and enhancing corporate value in fashion companies. The results of this research provide meaningful insights into the direction of sustainable management through ESG activities in fashion companies.

The Distribution Industry's Social Responsibility and Ethics Management: Effects on Corporate Trust and Loyalty

  • Yoon, Nam-Soo;Kim, Young-Ei
    • Journal of Distribution Science
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    • v.12 no.7
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    • pp.23-35
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    • 2014
  • Purpose - This study aims to explore the effects of social responsibility activities and business ethics practices on corporate trust and loyalty in the context of a large retail distribution business. Research design, data, and methodology - The data collected was analyzed using PASW Statistics 18.0. In order to verify the demographic characteristics, frequency analysis was conducted on the data. Results - The results of the study were as follows. First, social responsibility activities had a significant effect on corporate trust. Second, both corporate social responsibility activities and business ethics practices had significant effects on loyalty. Third, corporate trust had a significant effect on loyalty. Fourth, corporate social responsibility activities and consumer protection activities had a partial mediation effect, while environmental protection activities and social contribution activities had complete mediation effects. Conclusions - This study clarified and explained the factors of corporate social responsibility activities and business ethics practices that customers value, and analyzed the influence of these factors on corporate trust and loyalty.

Biochemical Changes in the Hemolymph of the Larvae of Thecodiplosis japonensis Uchi. et Inouye (솔잎혹파리 유충 체액의 생화학적 변화)

  • Lee Kyung-Ro;Lee Jong-Jin
    • Korean journal of applied entomology
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    • v.15 no.4 s.29
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    • pp.169-178
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    • 1976
  • The concentration of amino acids, total nitrogen, trehalose, lipids and the activities of respiratory, acid$\cdot$alkaline phosphatase, glutamic oxalozcetic transaminase and glutamic pyruvic transaminase during larval stage in Pine leaf gall midge, Thecodiplosis janensis Uchi. et Inouye were measured using Paper chromatographic method, micro-Kjeldahl method, Thin layer chromatographic method, Warburg's manometric method, Bessey-Lowry method and Reitman-Frankel method, respectively. Healthy specimens )yore chosen as samples of each larval stages; alrva in gall and larva in soil. Amino acids present in the alcoholic extracts were alanine, glutamic acid, glycine, histidine, methionine, proline, threonine, tryptophan and valine. The total nitrogen concentration reached to 31.348mg/g during the larva in gall and the larval stage in soil of the value was decreased to 29.027mg/g. The hemolymph sugar, trehalose value for larva in soil was about two times of the value for larva in gall. Total lipid, phospholipid,monoacylglycerol, triacylglycerol, sterol, free fatty acid and ester cholesterol were identified at larval stages in gall and soil. Triacylglycerol concentration reached high level in contrast with other lipid contents during larvae in gall and larva in soil. Free fatty acid, sterol except decreased lipids during larval stage in soil. Endogenous respiration, succinate of respiratory activities decreased at larval stage in soil compare with larva in gall. The activities of acid phosphatase decreased larval stage in soil but the activities of alkaline phosphatase increased remarkably. The activities of glutamic oxaloacetic transaminase and glutamic pyruvic transaminase reached high level of the larva in gall.

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The study of ABC cost accounting system's effectiveness and analysis of costing information related to traditional cost accounting system (ABC원가계산시스템의 효과 및 전통적원가계산시스템과의 원가정보 분석에 관한 연구)

  • Park, Sang-Bong;Kim, Myung-Hi
    • Management & Information Systems Review
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    • v.22
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    • pp.117-136
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    • 2007
  • The characteristic of this study is to compare and analyze costing information from ABC cost accounting system after ABC cost accounting system is designed and implemented from the manufacturing company's traditional cost accounting system through field researches. This is different from previous researches which investigate surveys or adoption procedures and contents of some companies already adopting ABC cost accounting system. Statistically, differences between costing information are not really similar. However, the advantage of ABC cost accounting system is to reduce some activities which do not well contribute creating value after analyzing productions and supporting activities of the company, and dividing into two groups, activities creating value and non-creating value. Therefore, the cost accounting information of ABC cost accounting system is very useful system to offer valuable information for the management of the company. The accuracy of information of ABC cost accounting system depends on setting up the central point of activities and implementing cost drivers. In particular, when it comes to supporting activities, choosing cost accounting grivers which are highly relevant to producing products and collecting data for cost accounting drivers is really difficult. This is the limitation of this study. In other words, when implementing cost accounting drivers of ABC cost accounting system, aconceptual framework is different from applying to the real producing place. Therefore, when implementing on ABC cost accounting system, future researches are needed to find cost accounting drivers which are more close to the theoretical model, and implement ABC cost accounting system which can collects relevant data.

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An Empirical Study on The Pattern of Interactive Learning in Strategic Networks (전략네트워크에서 발생하는 학습패턴에 관한 실증연구)

  • Jeong, Jong-Sik;Kim, Hyun-Jee
    • International Commerce and Information Review
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    • v.9 no.4
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    • pp.3-19
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    • 2007
  • The purpose of this paper is to study the pattern of interactive learning in strategic networks. Interactive learning is defined as the exchange and sharing of knowledge resources conducive to innovation between an innovator firm, its suppliers, and/or its customers. The strength of internal knowledge resources can either hamper or facilitate levels of interactive learning. We assume that more complex innovative activities urge firms to co-ordinate and exchange information between users and producers, which implies a higher level of interactive learning. To test our theoretical claims, we estimated the level of interactive learning of firms in strategic networks with: (1) their customers, (2) their suppliers. Theses analyses allow a comparison of the antecedents of interactive learning of firms participating in strategic networks. Our findings suggest that interactive learning with customers is positively affected by company's capabilities and value-created activities, and with supplies is positively affected by value-created activities and technology innovation centers.

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A Study on the Walking Loads Subjected to Floor Slabs (바닥판의 보행하중에 대한 실험적 연구)

  • 김기철;이동근
    • Proceedings of the Computational Structural Engineering Institute Conference
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    • 2000.10a
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    • pp.273-280
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    • 2000
  • Building structures which are in need of large open space make the damping effect of the structures decrease greatly. Assembly and office buildings with a lower natural frequency have a higher possibility of experiencing excessive vibration induced by human activities. These excessive vibration make the residents uncomfortable and the serviceability deterioration. The loads induced by human activities were classified into two types. First type is in place loads as like jumping, foot stamping and body bouncing. The other type is moving loads as like walking, running and dancing. A series of laboratories experiments had been conducted to study the dynamic loads induced by human activities, The earlier works were mainly concerned to parameters study of dynamic loads as like activity type, weight, sex, surface condition of structure and etc. In this paper, we have measured directly the walking loads by using the platform. And we have evaluated and analyzed load-time history of walking loads. One of the most important parameter is pacing rate (walking speed) in the walking loads. The difference between the maximum value and minimum value of walking loads depends on the walking speed.

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Multiple Options for Appropriation Mechanisms in a Business Environment and Implications for Policy

  • Park, Kyoo-Ho
    • STI Policy Review
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    • v.3 no.2
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    • pp.47-65
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    • 2012
  • Appropriation is essential for innovators to succeed. Traditionally, among various appropriation mechanisms, patents and secrecy have received attention, and the differential role of patents has been highlighted according to different industries or sectors. These discussions give a rough idea, however, and do not yield concrete directives for strategies in the context of innovation management. This paper describes an analysis of the effect of a firm's position within the value chain and the objectives of innovative activities with appropriation mechanisms. Multivariate analysis of diverse appropriation mechanisms using Korean innovation survey data revealed a specific combination of mechanisms and significant determinants in the context of objectives of innovative activities.

Consideration on the Cost of Reusable and Expendable Shipping Container Systems: A Review

  • Kim, Jongkyoung;Twede, Diana;Closs, David
    • KOREAN JOURNAL OF PACKAGING SCIENCE & TECHNOLOGY
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    • v.22 no.3
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    • pp.107-117
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    • 2016
  • In order to reduce packaging and logistics costs for any business, it is important to identify opportunities for improvement throughout an entire logistics system including measurement of the performance and cost of packaging. Although the importance of packaging in a supply chain has been recognized by many scholars and experts, the total cost and value of packaging have not been successfully estimated. This paper reviews the recent researches and articles that tried to quantify the value of packaging focusing on the business decision between reusable and expendable shipping container systems. Three key factors such as cost, ownership, and standardization are identified and discussed in terms of impact on supply chain costs and performances. It is important to understand that the decision of a package system can change a logistics activities and even entire logistical system. Hence, the total cost and value of transport packaging should be calculated with understanding of interactions with logistical activities throughout supply chain. Identifying the opportunities and constraints of packaging changes on total logistics cost and activities must be carefully examined before implementation of a packaging system.

Antioxidant Activities and Quality Characteristics Sulgidduk Prepared with Yangha Buds (Zingiber Miogar R) (양하꽃대의 항산화 활성 및 설기떡 제조)

  • Lee, Hyun-Ju;Woo, Naruyah;Kim, Ae-Jung
    • Journal of the Korean Society of Food Culture
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    • v.29 no.6
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    • pp.615-622
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    • 2014
  • This study investigated the antioxidative properties of Yangha Buds (Zingiber Mioga R) and quality characteristics of Korean steamed-rice cake, Sulgidduk, prepared with Yangha Buds juice. Antioxidative activities were measured based on DPPH radical and ABTS radical scavenging activities, total phenol content, and total flavonoid content in Yangha Buds (water extract and juice). Sulgidduk was prepared by adding Yangha buds at concentrations of 0, 1, 2, 3, and 4% of juice. To analyze quality characteristics, proximate composition, color, texture profiles, and sensory evaluations were measured. As content of Yangha buds juice increased, L-value significantly decreased while a-value and b-value increased (p<0.05). For texture profiles, control group scored higher score for hardness as compared to groups added with Yangha buds juice. Springiness, chewiness, and adhesiveness were not significantly different among the groups. In the sensory evaluation, samples containing 3% Yangha buds juice showed better results for attitude. Based on these results, we suggest that Yangha buds are a good ingredient for increasing consumer acceptability and functionality of Sulgidduk.

A Study on the Convergence Marketing of Pursuing Value and Beauty Service in Accordance with Men's Acceptance of Information about Beauty Care (남성들의 외모관리 정보수용도에 따른 추구가치와 뷰티서비스 융합마케팅 연구)

  • Kim, Hye-Kyun
    • Journal of Digital Convergence
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    • v.13 no.10
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    • pp.569-578
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    • 2015
  • With much changes in men's appearance style to pursue, beauty care activities, and pursuing value, it has been required to have researches on it. This study analyzed men's acceptance of information about beauty care and also the characteristics of each pursuing value. An online survey was conducted targeting about 500 male office workers in Seoul. In the results of the study, the pursuit of the practical value of five beauty care activities was the highest while the aesthetic value was very differently shown in accordance with the types of beauty care activities, compared to two other values. Contrary to other styles, especially, the acceptance of the skin care style was influenced by the sociocultural value, practical value, and aesthetic value. Especially, the passivity of the aesthetic value and the emphasis on the practical and sociocultural values were shown. The hair care was influenced by the practical value while the plastic surgery was influenced by the aesthetic value. In the care style area, the acceptance of skin care was only influenced by the pursuit of complex values. Regarding the marketing of each care style, the large-scale marketing campaign would be effective for the hair care while it would be necessary to seek for more aesthetic campaigns for the plastic surgery business.