• 제목/요약/키워드: Environmental industry

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농기업의 상장 및 특허와 가치평가 -친환경 농기업의 비교분석을 중심으로- (Listing, Patent and Valuation of Agricultural Company -Comparison and Analysis of Environmental-friendly Agricultural Company-)

  • 여동수;황재현
    • 한국유기농업학회지
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    • 제21권1호
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    • pp.33-48
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    • 2013
  • This work is for listing, patent, reasonable valuation of environmental-friendly agricultural company. In this study, agricultural company in environmental friendly industry that consider nature, customer's wellbeing and safe would be evaluated by DCF (Discounted Cash Flow) and ROV (Real Option Value). And company in environmental-friendly industry would be checked whether it is to be related and concerned to listing in the stock market and patent acquisition with the basis of company valuation. After then agricultural company value is evaluated with the consideration of growth in environmental-friendly industry, and company valuation comparison would followed about intellectual property right. It can be assumed that value of environmental-friendly agricultural company has low relation and concern to listing of stock market, and valuation would be increased through the intellectual property right such as patent, development or core search ability.

Factors Affecting Environmental Accounting Practices: A Case Study of Food and Beverage Enterprises in Vietnam

  • NGUYEN, Tung Dao
    • The Journal of Asian Finance, Economics and Business
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    • 제8권9호
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    • pp.211-217
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    • 2021
  • The article analyzes the impact of factors affecting the environmental accounting of enterprises in the food and beverage industry in Vietnam, providing more empirical evidence on factors affecting environmental accounting. The research method uses a questionnaire survey of managers at all levels, chief accountants, and cost accountants, of 56 enterprises in the food and beverage industry. The survey results collected 268 questionnaires. After eliminating the invalid questionnaires due to many blank cells, the author chose to use 236 questionnaires. Quantitative research was carried out with SPSS 25 software. Research results show that all 6 factors positively affect environmental accounting, which includes Firm size, Stakeholders, Awareness/Knowledge of leaders, financial resources, Qualifications of staff, and Regulations, in which stakeholders and leaders' perceptions are the most influencing factors. Based on the research results, the author has proposed recommendations to improve the ability of enterprises to successfully implement environmental accounting in the food and beverage industry, thereby contributing to improving the operational efficiency of the food and beverage enterprises. The Vietnamese market is very potential, so the Government, authorities, customers, investors, etc., contribute to creating significant pressure to implement environmental accounting in food and beverage enterprises.

Environmental Quality in Indonesia: Disruption by Economic Agents

  • AZWARDI, Azwardi;SUKANTO, Sukanto;ADNAN, Nazeli;KURNIAWAN, Arika
    • Asian Journal of Business Environment
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    • 제12권1호
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    • pp.17-24
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    • 2022
  • Purpose: This study aims to determine the effect of economic agents, such as the amount of government expenditure on the environment, households, manufacturing industry, and shipping activities; on environmental degradation in Indonesia. Research design, data, and methodology: This study is conducted with 264 observations from panel data of 33 provinces during 2010-2017. Environmental degradation is measured by using the environmental quality index collected from Indonesian Ministry of Forestry and Indonesian Central Bureau of Statistics. Three testing models are used to test the panel data, namely Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Results: The research findings show that the amount of government expenditure on the environment, households, and shipping activities have a negative and significant effects on environmental degradation, while the number of manufacturing industry has positive and significant effect on environmental degradation. Unlike the previous studies, the result also shows that government expenditure on environmental has a positive and significant effect on environmental quality index. Conclusion: It can be concluded that even though Indonesian government spent a low budget on environment, their environmental regulation has succeeded both in reducing environmental degradation and increasing the environmental quality as indicated by Indonesian environmental quality index.

Environmental Performance and Earnings Persistence: Empirical Evidence from Indonesia

  • PUTRA, Ferdy
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1073-1081
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    • 2021
  • When firms have higher environmental performance, they can provide sustainable business that allows firms to build the value of credibility and ethics, higher reputation, higher productivity, and lower costs. The advantages of environmental responsibilities help firms to maintain their earnings level over a long-term period. This research aims to examine the effect of environmental performance on earnings persistence. Research samples include 413 manufacturing firms-years listed in the Indonesian Stock Exchange and the PROPER evaluation in 2013-2019. Environmental performance is measured by PROPER evaluation rating. The result shows that environmental performance has a positive effect on earnings persistence. The advantage of environmental responsibilities allows firms to enjoy performance sustainability and persistence in a long-term period, not only periodically. Also, the positive effect of environmental performance on earnings persistence occurs more in the environmentally sensitive industry than non-sensitive ones. Since an environmentally-sensitive industry brings more environmental damage, higher environmental performance is more valuable to provide sustainability. This research has limitations to use all the Indonesian Stock Exchange-listed firms since not all firms participate in the PROPER evaluation. This research implies firms' management should maintain earnings persistence and sustainability by implementing higher-quality environmental responsibility, especially for firms in an environmentally-sensitive industry.

김치유래 Lactobacillus plantarum K-21의 DPPH 라디칼 제거활성 증진 및 다양한 항산화 효과 (Enhanced DPPH Radical Scavenging Activity of Lactobacillus plantarum K-21 Isolated from Kimchi and its Various Antioxidant Effects)

  • 김예린;김예담;전채민;박규림;이오미;손홍주
    • 한국환경과학회지
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    • 제31권8호
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    • pp.715-725
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    • 2022
  • Lactic Acid Bacteria (LAB) are among the representative probiotics that have been used for a long time in fermented food. Although there are many studies on detecting the radical scavenging activity of LAB, few studies have been conducted on the environmental factors that improve scavenging activity. This study investigated the environmental factors affecting the DPPH radical scavenging and various antioxidant activities of Kimchi-derived Lactobacillus plantarum K-21 with antihypertensive and radical scavenging activities. The optimal conditions for scavenging DPPH radicals were glucose 2%, bactopeptone 0.5%, Tween 80 0.05%, L-cysteine 0.05%, and an initial pH 6.5 at 35℃. Under optimal conditions, the DPPH radical scavenging activity was 94.8±2.2%, which was 1.5 times higher than that of the basic medium. In addition, L. plantarum K-21 had other antioxidant activities; ABTS radical scavenging (93.6±1.5%), hydroxyl radical scavenging (8.5±0.9%), metal chelating (65.9±0.5%), NO scavenging (53.1±19%), SOD-like (25.1±1.5%), and reducing power (11.7±1.4%) activities were detected. Therefore, L. plantarum K-21 may act not only as a starter for lactic acid-fermented foods with improved functionality but also as a drug for various diseases caused by oxidative stress.

Factors Affecting an Application of Environmental Management Accounting: A Case Study of the Automobile Industry in Vietnam

  • TRAN, Ngoc Hung;NGUYEN, Thi Thuy Hanh;NGUYEN, Thi Phuong
    • The Journal of Asian Finance, Economics and Business
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    • 제8권7호
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    • pp.509-516
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    • 2021
  • This study aims to find out and measure the level of factors affecting the applicability of environmental management accounting (EMA) in Vietnamese automobile industry enterprises. Data was collected using both quantitative and qualitative methods. First, in general research, qualitative methodology was used to find out factors (variables) that can impact the possibility of implementing EMA in Vietnamese automobile enterprises. Second, in detailed research, all variables are measured using a quantitative method by collecting data through sampling and sending questionnaires. 500 questionnaires were sent to automobile enterprise managers and only 352 questionnaires met the criteria for the data analysis. The study used a mixed research design approach- a procedure for collecting, analyzing, and "mixing" both quantitative and qualitative research and methods in a single study to understand the research problem. Results show that 7 factors affect the possibility of implementing EMA in Vietnamese automobile industry enterprises. These factors are coercive pressure, normative pressure, mimetic pressure, business environmental uncertainty, environmental strategy, benefits when applying EMA, and task complexity. Based on the results of the study, promoting EMA in the automotive industry should depend mainly on the role of governmental departments.

음악산업의 공간적 분포 연구 -서울시 음악산업 가치사슬을 중심으로- (Analysis on The Spatial Distribution of Music Industry Value Chain in Seoul)

  • 홍보영;김경민
    • 한국경제지리학회지
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    • 제18권3호
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    • pp.335-347
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    • 2015
  • 음악산업은 창의산업의 한 영역으로 간주되며 문화적 측면 뿐 아니라 사회경제적으로 그 영향력이 크다. 또한 다른 산업과의 융복합을 통하여 부가가치 창출에 중요한 역할을 한다. 이러한 음악산업은 창의적인 인력과 문화 소비인구가 집중되어 있는 도시에서 주로 나타나고 있기에, 음악산업 전반에 대한 연구와 도시 공간 내의 입지에 대한 연구는 매우 중요하다. 서울시를 대상으로 음악산업 가치사슬 내 각 가치체계별 도시공간내 입지를 GIS와 공간통계기법을 이용하여 분석하였다. 음악산업은 기획, 제작, 유통, 판매, 그리고 음악공연업으로 가치 체계를 정의할 수 있다. 이러한 음악산업 가치사슬은 도시 공간 내에서 클러스터링을 이루며 공간적 자기상관을 보이는데, 가치사슬별로 주요 집적지역은 다르나 강남, 구로, 마포, 종로 일대 지역에 집중적으로 위치한다.

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