• 유통과학연구
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• 제21권10호
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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.

• 품질경영학회지
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• 제43권2호
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• pp.151-168
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• 2015

Purpose: The purpose of this study was to investigate the effect of the innovation performance through business innovation activities by small and medium size company as well as to test the moderating effects on the innovation techniques'understanding and conformance. Methods: The data for the empirical analysis was collected from 132 companies mainly located in Jeolla and Gyeonggi Province. Cronbach's alpha factor analysis, multiple regression analysis and hierarchical multiple regression were used for statistical methods. Results: The Statistical analysis results show that innovation performance through business innovation techniques and activities was effected by CEO leadership, company capability and training for employees. Conclusion: Through this study we tried to give some suggestions for improving innovation performance through business innovation activities for the small and medium size company.

• 산업경영시스템학회지
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• 제21권48호
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• pp.89-99
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• 1998

The purpose of the study was to identify the relationship of the logistics activities with the overall performance among the Korean industries, in order to suggest ways of enhancing the level of effectiveness in logistics management. On the basis of current logistics literature and research data, an analysis had been attempted to provide the study with a theoretical framework, followed by an empirical research that analyzed, among the randomly selected companies, the relations between logistics activities and management policy; logistics activities and logistics environment; logistics environment and the usage of computer software; management policy and the usage of computer software; management policy and performance; logistics environment and performance. Analyses of the data suggested that the companies that lay heavy emphasis on logistics effectiveness showed higher performance; management policies of the companies are influenced by their logistics characteristics; the more strongly is a company oriented logistically, the higher effectiveness in logistics activities it maintains; there is a significant relationship between the logistics environment a company is operated in and the company's reliance on logistically oriented information technologies; there is a close relationship between a company's logistics activities and its business outcome.

• Journal of Multimedia Information System
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• 제8권4호
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• pp.267-276
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• 2021

This study discovered the effects of strategic learning and network building on a company's environmental management performance. According to the results, the environmental awareness of the company and competition threats within the industry did not significantly affect the establishment of environmental strategy, whereas the consumer's sensitivity to the environment and the environmental regulation of the government did. The environmental awareness of the company and the consumer's sensitivity to the environment were found to greatly impact a company's network building. which is closely related with the utilization of multimedia system and technology. In addition, it was found that the establishment of corporate environmental strategy had a significant effect on network building and strategic learning, but network building did not significantly affect strategic learning, indicating a difference. Finally, corporate strategic learning affected environmental management performance, suggesting an importance in accumulating strategic learning capabilities to increase environmental management performance.

• 한국콘텐츠학회논문지
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• 제13권12호
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• pp.136-148
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• 2013

본 연구는 우리나라의 무용단 중 한국무용을 대표할 수 있는 국립무용단, 서울시무용단, 경기도립무용단의 정기공연작품의 주제경향 분석을 통해 무용이 사회와 어떠한 관계를 지녔는지 작품의 주제경향으로 시대별 사회의 흐름을 유추하여 무용과 사회의 구조관계를 조사하고, 무용작품의 주제에 대한 의미를 각인시켜 후속연구에 기반을 제공함에 연구의 목적이 있다. 이 연구의 목적을 수행하기 위하여 선행연구 및 관련서적을 참고한 문헌조사를 중심으로 국립무용단, 서울시무용단, 경기도립무용단 세 무용단으로 선정하여 각 무용단의 창단부터 현재까지의 정기공연을 팜플렛, 신문기사, 무용단의 공연자료 및 관련된 선행논문을 통해 정기공연의 주제를 조사하였다. 자료분석은 주제경향 선행논문에서 공통적으로 사용된 김병석의 분류방법에 따라 무용단의 창단부터 현재까지 공연된 정기공연 내용과 주제를 중심으로 1) 전통의식적 주제, 2) 문학적인 주제, 3) 역사적인 주제, 4) 추상적인 주제, 5) 현실적인 주제, 6) 사회적인 주제로 분류하였다.

• 통상정보연구
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• 제11권1호
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• pp.239-264
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• 2009

As the competitive market environment and industry circumstances become more and more competitive on a daily basis, it is not easy to find an opportunity to initiate small business, or increase performances of Small and Medium Business. The research findings are as follows. First, entrepreneurship(innovation, progressive, social responsibility) has significant effects on the market orientation. Second, company competence(individual resource, technology resource) has significant effects on the market orientation. Third, market orientation has significant effects on the non-financial performance(Internal process performance, learning & growth performance, customer performance). Finally, non-financial performance(Internal process performance, learning & growth performance, customer performance) has significant effects on the financial performance.

• 대한전기학회:학술대회논문집
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• 대한전기학회 2006년도 제37회 하계학술대회 논문집 A
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• pp.5-7
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• 2006

Current transformers(CTs) whose rating is selected per a full load current of a feeder in high voltage system can be easily saturated due to high fault current that may be several hundred times of the full load current of the feeder. However, the protective relay shall operate properly at the fault without mis-operation under the CT saturation. So, in selecting the CT rating, it is necessary to consider the behaviour of CT and a performance of protection scheme in condition where CT can be saturated. In this paper, a performance of CT and a degree of saturation are studied and verified whether its ratings are proper for the operation of the protective relay.

• 한국수소및신에너지학회논문집
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• 제21권4호
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• pp.295-300
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• 2010

Metal bipolar plate applied to Polymer Electrolyte Membrane Fuel Cell is getting most attractive due to their good feasibility of mass production and low cost. But it is one of the immediate causes of performance decline because it is difficult to reduce channel pitch of metal bipolar plate. In this study, mesh was inserted in between bipolar plate and GDL to obtain uniform contact pressure without reducing channel pitch. The section measuring and performance test were carried out to confirm the mesh structure distributes contact pressure equally in reacting area. The performance of 3 type mesh structures developed in this study were higher than the normal cell at all over the current range. Especially, it showed that the mesh cell performance was increased and pressure drop was decreased with diminishing mesh gap size. The Mesh structure was more sensitive to humidification and contact pressure change than the normal cell.

• Nuclear Engineering and Technology
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• 제33권3호
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• pp.339-348
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• 2001

NSSS Control Systems automatically mitigate transient conditions and leads to a stable plant condition without operator actions when a transient occurs during normal power operation. In this paper, the function and performance of NSSS control systems were examined and evaluated by comparing the predicted results with the measured data for the selected events. Loss of a Main Feedwater Pump and Load Rejection to House Load Operation events were selected for the evaluation among the transient tests peformed during the Power Ascension Test (PAT) of UCN unit 4. The overall schematic control actions of NSSS control systems can be evaluated easily through the observation of these two typical events. The selected events were analyzed by the KISPAC computer code[l] which had been used in developing the control logic and determining the control setpoints during the plant design. Additionally, the performance of FWCS during low power operation was evaluated. The result of evaluation showed that the NSSS control systems were designed properly and the performance of the NSSS control systems was excellent and also the computer code had a good prediction capability.

• 한국자동차공학회논문집
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• 제22권3호
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• pp.143-147
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• 2014

The ECU which is operating inductive actuator like motor or solenoid should be designed with considering the heat removal performance and the EMC performance. In most cases, these two performances are trade-off. Especially, the metal cover with plastic housing for improving heat removal performance can affect EMC performance by coupling the noise source to harness cable and connector. Therefore, after analyzing the EMC effectiveness of the metal cover, countermeasures for EMC noise reduction should be established. In this paper, by simulating and testing of AHB Gen3 ECU, the influence of the metal cover to EMC performance is analyzed. And based on this result, we propose solutions for EMC noise reduction.