• 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.

• Transactions of the Korean Society of Automotive Engineers
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• v.22 no.1
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• pp.36-45
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• 2014

Pedestrian to vehicle traffic accidents show a very high mortality rate compared to the frequency of occurrence. In order to improve the pedestrian protection performance of the vehicle, the korean government added a "pedestrian safety" entry from the year 2007. The performance for pedestrian protection of current vehicles gradually improved compared to the past, but it is still insufficient. It was found that the pedestrian protection performance was very weak, such as the top of the bonnet, the A-pillar and under the front windshield. A application of an active hood and pedestrian protection airbags can be countermeasures for these weak points of pedestrian safety. The active hood and pedestrian protection airbags are designed and manufactured to apply to the top of the hood and to the bottom of the windshield. The manufactured system is equipped in a test vehicle and evaluated based on the Korea New Car Assessment Program(KNCAP) test procedures for the performance of pedestrian safety. As a result, the outstanding effect of pedestrian protection has been achieved by the active hood and the pedestrian protection airbag. The rates of pedestrian injury are reduced by 82.2% and 95.4%, respectively.

• ETRI Journal
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• v.34 no.6
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• pp.816-826
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• 2012

Self-healing Ethernet rings show promise for realizing the SONET/SDH-grade resilience in Carrier Ethernet infrastructures. However, when a ring is faulty, high-priority protection messages are processed in less time than low-priority data frames are processed. In this situation, any delayed data frames either being queued or traveling through long ring spans will cause the ring nodes to generate incorrect forwarding information. As a result, the data frames spread in the wrong direction, causing the ring to become unstable. To solve this problem, we propose four schemes, that is, dual flush, flush delay timer setting, purge triggering, and priority setting, and evaluate their protection performance under various traffic conditions on a ring based on the Ethernet ring protection (ERP) method. In addition, we develop an absorbing Markov chain model of the ERP protocol to observe how traffic congestion can impact the protection performance of the proposed priority setting scheme. Based on our observations, we propose a more reliable priority setting scheme, which guarantees faultless protection, even in a congested ring.

• The Journal of Korean Institute of Electromagnetic Engineering and Science
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• v.19 no.6
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• pp.657-662
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• 2008

Inter-radar interferences may cause the critical impact to the radar detection performance because radar operates with high power and wideband. In this paper, the international criteria for radar interference protection is reviewed based on the ITU-R recommendation, and the radar interference analysis model is presented by taking into account the radar operating environments such as ground, airborne and spaceborne radars. Finally, the simulation results are presented with the interference Impact analysis in various radar environments.

• Applied Chemistry for Engineering
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• v.34 no.1
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• pp.75-79
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• 2023

The International Maritime Organization (IMO) Marine Environmental Protection Committee (MEPC) may adopt actions after completing impact assessments and reviewing results in accordance with the original strategy and impact assessment procedure (MEPC.1/Circ.885). The assessment of the impact of greenhouse gas (GHG) reduction measures is an important step in determining whether to implement GHG regulations. This study identifies and proposes improvements in the impact assessment procedure for future mid- and long-term measures. Improvements for future measures should start with a review of "the procedure for assessing impacts on states of candidate measures" and "the actual process of the comprehensive impact assessment for short-term measures in 2021." The procedural improvements were largely derived from the order and period of task performance, the clear definition of terms, and the review of task results through lessons learned, analysis, and expert workshops. The impact assessment of future mid- and long-term measures should be procedurally improved to ensure uniformity and consistency, which will provide objective results for Member States and industries to help smooth the adoption of measures.

• Asia pacific journal of information systems
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• v.24 no.1
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• pp.93-112
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• 2014

As personal data breach reared up as a problem domestically and globally, organizations appointing chief privacy officers (CPOs) are increasing. Related Korean laws, 'Personal Data Protection Act' and 'the Act on Promotion of Information and Communication Network Utilization and Information Protection, etc.' require personal data processing organizations to appoint CPOs. Research on the characteristics and role of CPO is called for because of the importance of CPO being emphasized. There are many researches on top management's role and their impact on organizational performance using the Upper Echelon theory. This study investigates what influence the characteristics of CPO gives on the organizational privacy performance. CPO's definition varies depending on industry, organization size, required responsibility and power. This study defines CPO as 'a person who takes responsibility for all the duties on handling the organization's privacy,' This research assumes that CPO characteristics such as role, personality and background knowledge have an influence on the organizational privacy performance. This study applies the part relevant to the upper echelon's characteristics and performance of the executives (CEOs, CIOs etc.) for CPO. First, following Mintzberg and other managerial role classification, information, strategic, and diplomacy roles are defined as the role of CPO. Second, the "Big Five" taxonomy on individual's personality was suggested in 1990. Among these five personalities, extraversion and conscientiousness are drawn as the personality characteristics of CPO. Third, advance study suggests complex knowledge of technology, law and business is necessary for CPO. Technical, legal, and business background knowledge are drawn as the background knowledge of CPO. To test this model empirically, 120 samples of data collected from CPOs of domestic organizations are used. Factor analysis is carried out and convergent validity and discriminant validity were verified using SPSS and Smart PLS, and the causal relationships between the CPO's role, personality, background knowledge and the organizational privacy performance are analyzed as well. The result of the analysis shows that CPO's diplomacy role and strategic role have significant impacts on organizational privacy performance. This reveals that CPO's active communication with other organizations is needed. Differentiated privacy policy or strategy of organizations is also important. Legal background knowledge and technical background knowledge were also found to be significant determinants to organizational privacy performance. In addition, CPOs conscientiousness has a positive impact on organizational privacy performance. The practical implication of this study is as follows: First, the research can be a yardstick for judgment when companies select CPOs and vest authority in them. Second, not only companies but also CPOs can judge what ability they should concentrate on for development of their career relevant to their job through results of this research. Cultural social value, citizen's consensus on the right to privacy, expected CPO's role will change in process of time. In future study, long-term time-series analysis based research can reveal these changes and can also offer practical implications for government and private organization's policy making on information privacy.

• Journal of Environmental Policy
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• v.12 no.2
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• pp.33-57
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• 2013

This paper test the relationship among determinants of environmental investments, level of environmental investments, eco-efficiency (carbon productivity). The results show that profitability, leverage and R&D costs have a negative impact on environmental investments, and controlling ownership have a positive impact on environmental investments as well as environmental protection costs. The analysis also show that firms increasing environmental investments are able to gain superior environmental performance ($CO_2$ emission), but are negatively relationship with financial performance. Finally, the findings prove that differences exist in the relationship between determinants and effect of environmental investments when grouped by industry characteristics.

• International Journal of High-Rise Buildings
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• v.2 no.1
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• pp.31-38
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• 2013

The movement towards sustainable building design can result in unique fire protection challenges and concerns, especially with super tall buildings in relationship to traditional prescriptive code compliance. Different countries haves different code requirements as well as local best practices and may cause conflict with the design features when designing green buildings. These include, but not limited to green roofs, sprinkler water quality and testing, fire department access and areas of refuge with direct or indirect impact by the perspective code compliance. The solutions to these prescriptive code challenges and fire safety concerns can range from simple alternatives to more detailed engineering performance-based design analyses with good solid practice.

• Journal of the Korea Institute of Military Science and Technology
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• v.9 no.1 s.24
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• pp.127-134
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• 2006

The protection capability against an enhanced long rod(L/D=30) with yaw is investigated numerically and compared with that of shorter one(L/D=15). In addition details of interactions between yawed long rods and oblique plate velocity are examined. Through the simulation results, we find that dual flying plates system is more effective with longer rod due to the elongated disturbance. The protection performance is more effective for the penetrator with $+6^{\circ}$ of yaw angle than that with a yaw angle of $-6^{\circ}$.

• Transactions of the Korean Society of Automotive Engineers
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• v.12 no.1
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• pp.138-144
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• 2004

Occupant protection in the side impact of a vehicle becomes one of the most important issues today. So, to reduce development time and cost, it needs test equipment which conducts an accurate simulation of the side impact crash. This paper describes a new test method for side impact, which utilizes a standard 12inch-HYGE-type sled facility. If a side impact sled test can simulate vehicle intrusion very well, it will contribute to develop full-scale side impact crash performance. The newly developed sled test method enables simulation for dummy motion, injury, door velocity, trim crack, and vehicle structure to be accurate. Ant also this sled test method can be applied to the development of side air-bag.