• The Journal of Asian Finance, Economics and Business
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• v.8 no.8
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• pp.453-463
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• 2021

The current study aims to investigate the relationship between CSRD and firm performance, as an indicator for corporate socially responsible behavior, and corporate market performance of listed companies on the Amman stock exchange (ASE). The study adopts a quantitative methodology and utilizes pooled data sets that was collected following content analysis approach of the annual reports for the period 2014 to 2019. The study sample consists of 42 listed companies. The study ran a multiple regression model in order to capture the relationship between the independent variable CSRD and the dependent variable that is Firm performance which was measured using Tobin's Q. The study also utilized five control variables in order to control the hypothesized relationship between CSRD and Firm Performance. The results indicate a negative but significant relationship between CSRD and corporate market performance measured by Tobin's Q. The results stand against the notion of the business case for CSR, and indicate the opposite position, so, the higher CSRD, the lower will be Tobin's Q. Such results support the notion of the institutional theory, and provide an initial evidence for legitimacy seeking behavior in Jordanian companies. However, the results indicate a lower level of awareness of CSR across investors and market players, which support arguments of the difference in market perceptions towards CSR.

• Asia-Pacific Journal of Business
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• v.12 no.1
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• pp.195-208
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• 2021

Purpose - The primary objective of this paper is to empirically examine whether the engagement of socially responsible activities in corporations affect the tendency of tax-avoidance by using the sample of Korean companies. We are particularly interested in Chaebol-affiliated firms, which are a special type of Korean conglomerates. Design/methodology/approach - This study is based on a sample of 5,496 firm-year observation data from 2011 to 2017 by using the ESG ratings from the Korea Corporate Governance Service(KCGS), a ESG rating agency in Korea. For our analysis, the firms were separated into 1,547 Chaebol-affiliated firms and other 3,949 firms. All financial and firm data were extracted from Fn-guide, which provides financial information for Korean listed firms. Findings - We find that CSR is generally positively related to the effective tax rate, which indicates a lower level of tax avoidance for more socially responsible firms. In particular, a positive relationship of social score with GAAP ETR was observed. Research implications or Originality - We find that the positive relationship is robust to the group of chaebol and non-chaebol affiliates unlike extant literature.

• Journal of the Korean Society of Clothing and Textiles
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• v.48 no.3
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• pp.433-450
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• 2024

Through the recent pandemic, this study examined the theory of awe, which explains that external crises affect people's value systems and consequential behaviors. During the pandemic, some consumers expressed a growing interest in equity, while others pursued the consumption of materialistic items, such as luxurious fashion goods. According to the theory of awe, both of these phenomena could be coping responses to the crisis. Based on this, we attempted to understand the psychological processes behind the pandemic's effect on these two different consumers value systems thereby influencing sustainable consumption intentions: one through the new ecological paradigm (NEP) that emphasizes consumers' increased consciousness, and the other through materialism that emphasizes consumers' self-centered side. The results obtained from a survey of 382 U.S. consumers revealed that the degree of pandemic experience increased consumers' NEP and materialism, which also increased their economic and ethical CSR expectations. These CSR expectations then enhanced consumers' sustainable consumption intentions. As sustainable consumption and CSR are important agendas for the fashion industry, this study will provide useful insights for researchers and practitioners in the fashion field.

• International Journal of Industrial Entomology and Biomaterials
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• v.7 no.1
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• pp.15-20
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• 2003

The present investigation was carried out to study the possible cause for reciprocal difference in silkworm hybrids. By utilising the polyvoltine race Pure Mysore (PM) and newly evolved breeds (CSR2, CSR5, CSR16 and CSR17), the direct and reciprocal crosses of polyvoltine ${\times}$ bivoltine and also bivoltine hybrids were studied. The hybrids of polyvoltine ${\times}$ bivoltine (direct) are superior to their reciprocal crosses in respect of cocoon yield, cocoon weight and filament length. The reciprocal crosses of polyvoltine ${\times}$ bivoltine are superior to their direct crosses in respect of fecundity and short larval duration. No significant differences were observed in the characters like cocoon shell ratio, raw silk percentage, denier, reelability and neatness in both polyvoltine ${\times}$ bivoltine direct crosses and their reciprocals. The expression of cocoon characters as a function of sex revealed that direct crosses (polyvoltine ${\times}$ bivoltine) showed higher cocoon weight, pupal weight, shell weight and longer filament length in females than the reciprocal crosses (bivoltine ${\times}$ polyvoltine), where as these characters in males were almost the same in both direct and reciprocal crosses, indicating that the sex-linked genetic factor played a more important role. it was clear that difference in cocoon yield observed in reciprocal crosses of polyvoltine ${\times}$ bivoltine was due to the low cocoon and shell weight in females which was turn due to presence of early maturity genes (Lme) linked with sex-chromosome (X) which effect on larvae period of the silkworm. In bivoltine hybrids, i.e., both direct and their reciprocals crosses, all the characters viz., hatching percentage, larval duration, survival, cocoon weight, cocoon shell weight, cocoon shell ratio, raw silk percentage, filament length, denier, reelability and neatness did not show any significant difference (except number of eggs laid by moth) which could account for presence of same maturity genes (Lm) in both direct and reciprocal crosses. it was clear that reciprocal differences occur when the hybrids are prepared from the parental strains with different voltinism.

• Korean journal of food and cookery science
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• v.25 no.1
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• pp.16-24
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• 2009

This study suggested a theoretical research system on the effects of corporate social responsibility in the foodservice industry upon perceived service quality. Self-administered questionnaires were completed by 509 customers and the data were analysed by frequency, factor analysis, reliability analysis, correlation analysis and multiple regression analysis. The primary results are as follows - Three corporate social responsibility (CSR) factors were obtained - economic responsibility, legal.ethical responsibility and philanthropic responsibility. In addition, five factors were obtained from the factor analysis of perceived service quality - tangibility, reliability, responsiveness, assurance and empathy. Correlation analysis showed a significant correlation between the CSR factors and the customers' perceived service quality factors. Multiple regression analysis, to verify the hypothesis, showed that CSR in the foodservice industry had a significant influence upon customers' perceived service quality; therefore, the research hypothesis was adopted. CSR, which had an effect on tangibility out of the minutely-perceived service quality factors, was indicated in the order of economic responsibility, legal ethical responsibility and philanthropic responsibility. Responsiveness, reliability, and assurance were influenced by legal ethical responsibility, economic responsibility and philanthropic responsibility, respectively, in order. Also, empathy was surveyed to be influenced by legal ethical responsibility, philanthropic responsibility and economic responsibility in order. Consequently, customers' evaluations of perceived service quality may be inferred to have positive effects when the customer recognizes whether the foodservice company performs social responsibility.

• Journal of Digital Convergence
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• v.17 no.3
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• pp.93-106
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• 2019

This study examined how four domains of corporate social responsibility (CSR) affect the trust and distrust of corporations and contribute to their reputation. In particular, this study examined the mediation role of trust and distrust between CSR domains and reputation. The results showed that ethical responsibility and philanthropic responsibility had influence on trust. Legal responsibility had a significant effect on the distrust. Companies that did not fulfill legal responsibilities were more likely to be distrusted. The influence of trust on corporate reputation was significant. The results of this study indicated that trust was a mediator between ethical responsibility, philanthropic responsibility, and reputation. Economic responsibility had a direct influence on reputation. Theoretical and practical implications for strategic approach in each CSR domain are discussed.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.631-638
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• 2020

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.

• Journal of the Society of Naval Architects of Korea
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• v.54 no.4
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• pp.352-359
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• 2017

Because the Energy Efficiency Design Index(EEDI) came into effect in 2013, it is necessary to develop a new technology to overcome $CO_2$ emission regulations. In structural design viewpoint, lots of researches are carried out to develop eco-friendly and high fuel efficiency ships by weight reduction. By using the automated compartment arrangement system and automated structural design algorithm which were developed by the authors, new researches are performing to combine the above two systems. However, the effect of weight reduction was not significant because structural designs by using these systems for the midship part was carried out only focused on the minimum still water bending moment. In this paper, at first, good compartment arrangements which give the minimum still water bending moment and(or) shear force were chosen by using the automated compartment system. And then, influence of shear force on weight reduction was investigated by using the automated structural design algorithm considering longitudinal strength, local strength and shear strength of longitudinal members in cargo holds. Conclusively, it is necessary to consider the minimum still water bending moment and shear force simultaneously to reduce the weight of mid-sized bulk carrier. Also, good compartment arrangement which gives much more weight reduction compared with existing ship was proposed.

• International Journal of Industrial Entomology and Biomaterials
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• v.6 no.1
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• pp.15-19
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• 2003

The study evaluated the influence of feeding different maturity leaves i.e., tender, medium, coarse and mixed leaves of three different maturity during late larval stages of new bivoltine race $(CSR_{3} {\times} CSR_{6})$. The data were compared with shoot feeding and control batches in which conventional feeding method was followed. The most of the larval and cocoon characters were recorded significantly higher in tender leaves fed batches followed by T4 batch (2 times tender and 1 time coarse leaves). Lowest melting percentage (1.494%) was recorded in T4 and highest (4.69%) was recorded in coarse leaf (T3) fed batches. Significantly higher post cocoon parameters viz., average filament length, non-breakable filament length, renditta and raw silk percentage were recorded in tender loaves fed batches.

• International Journal of Industrial Entomology and Biomaterials
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• v.7 no.2
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• pp.191-195
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• 2003

The impact of antibiotic (Norfloxacin) administration ,at different concentration (50 ppm and 100 ppm) on commercial characters of bivoltine $({CSR_2}{\times}{CR_4})$ and the cross breed race $({BL_67}{\times}{CSR_101})$ was studied. The result indicated that antibiotic administration with different concentrations significantly improved the rearing and cocoon parameters like larval duration, larval weight, growth index, single cocoon weight, single shell weight and shell ratio. The post cocoon parameters like average filament length, non-breakable filament length, raw silk percentage, raw silk recovery percentage, denier, reelability and neatness were recorded significantly higher in antibiotic treated batches. The better performances of these parameters were recorded with the increase of antibiotic concentration.