• Title/Summary/Keyword: environmental cost

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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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    • v.8 no.9
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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.

Shape Optimization for Reinforced Concrete Culvert (철근콘크리트 암거의 형상 최적화)

  • Kim, Kee-Dae
    • Journal of the Korean Society of Industry Convergence
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    • v.5 no.3
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    • pp.261-268
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    • 2002
  • In this paper, the shape optimization is considered over the upper slab of reinforced concrete culvert. The sequential linear programming method (SLP) is used as a rational approach to this shape optimization. To make a comparison between the arch shaped member and the straight member for the upper slab, the culverts with 5~20m earth height were adopted. It is shown that the optimum rise/span is about 7%-13%, and the arch shaped member is more cheap (over 10%) than the straight member for the construction cost.

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Optimum Design of Retaining Wall with Seismic Constraints (내진제약조건(耐震制約條件)을 갖는 옹벽(擁壁)의 최적설계(最適設計))

  • Kim, Kee-Dae
    • Journal of the Korean Society of Industry Convergence
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    • v.6 no.2
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    • pp.95-102
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    • 2003
  • In this paper, optimum design is considered over the retaining wall with seismic constraints. The sequential linear programming method(SLP) is used as a rational approach to this optimum design. To make a comparison between the seismic design and the normal design, retaining wall with 4~7m height were adopted. It is shown that the seismic design is more expensive (over 30%) than the normal design for the construction cost.

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Environmental Regulations and A Monopolistically Competitive Market (환경규제와 독점적 경쟁시장)

  • Kim, Il-Chung;Choi, Mun-Seong
    • Environmental and Resource Economics Review
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    • v.15 no.2
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    • pp.247-267
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    • 2006
  • This paper formulates a monopolistic competition model by incorporating Leontief product function into Dixit and Stigliz model to analyze and compare the effects of two environmental policy instruments-fuel efficiency regulation and environmental tax-on a market which reflects characteristics of international vehicle market. As expected, both policy instruments raise equilibrium market prices. The effect of fuel efficiency regulation on firm output, the number of firms, and industry output, however, depends on three determinants-the increasing rate of the ratio of consumer expenditure to the income, the increasing rate of fixed cost, and the increasing rate of marginal cost. On the other hand, the imposition of the specific environmental tax reduces the firm output, but does not influence the number of firms. If these two instruments are assumed to lead to the same increasing rate of marginal costs, the environmental tax reduces the firm output as well as the industry output more than the fuel efficiency regulation. And it will induce more firms to exit the market than the fuel efficiency regulation if the increasing rate of the ratio of consumer expenditure to the income is larger than the increasing rate of fixed cost.

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A Study on the trend of Energy Mix and Air Environmental Impact Assessment (비전통가스 개발 확대에 따른 국내외 에너지믹스 동향 및 대기환경영향에 관한 연구)

  • Cho, Hanna;Joo, Hyun Soo;Park, Joo-Yang
    • Journal of Environmental Impact Assessment
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    • v.22 no.6
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    • pp.639-648
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    • 2013
  • Unconventional natural gas resources are now estimated to be as large as conventional resources. Unconventional natural gas has became an increasingly important source of energy in the world since the start of this century. The factors that drive natural gas demand and supply point more and more to a future in which natural gas plays greater role in the global energy mix. The expansion of using natural gas will be expected in Korea. This research aims to analyze environmental impacts of expansion of unconventional natural gas. This research was carried out for comparative analysis between global energy mix and Korea energy mix, and developed a case that reflect the changed energy mix due to the expansion of unconventional natural gas in Korea. Also this research evaluate the production of air pollutants and the cost of the damage in power generation sector. The results of this research can be summarized as that natural gas portion of future global energy mix (about 25%) is greater than Korea energy mix (about 12%). This research developed a case that replace 10% energy of power generation sector to natural gas in the 6th demand supply program, reflecting the changed energy mix due to the expansion of natural gas use. In that case, air pollutants would be reduced gradually through 2015 to 2027. In detail, carbon dioxide reduces 22 million tons and environmental damage cost reduces 4500 billion won by 2027.

Development of Alternative External Carbon Source from Wasting Carbonaceous Organic Resource and Full Scale Application (유기폐자원을 이용한 고도하수처리 대체탄소원 개발 및 실플랜트 적용)

  • Jung In Chul;Kim Ho Young;Kang Dong Hyo;Jung Joung Soon;Lee Sang Won;Lim Keun Taek;Kim Chang Won
    • Journal of Environmental Science International
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    • v.13 no.10
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    • pp.911-919
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    • 2004
  • The purpose of this research was evaluated economical effect to apply alternative external carbon source. Conventional activated sludge process in municipal wastewater treatment plant was adapted and introduced to Biological nutrient removal processes to meet the newly enforced effluent quality standard for nutrient removal in Korea. Low $COD/NH_4^+-N$ ratio and higher nutrient concentration of influent characteristics force to inject external carbon source for denitrifying recycled nitrate. In the most case, methanol was used as external carbon source. But Methanol is expensive and very dangerous in handling. So we could find cheaper and safer external carbon source substituted methanol in last study. This alternative external carbon source is named RCS(recoverd carbon source) and a by-product of fine chemical product at chemical plant. When RCS was applied real municipal wastewater treatment plant, average $55\~65\%$ of T-N removal efficiency, 8.8mg/l of effluent T-N concentration, 11.3mg/l of effleunt COD concentration were obtained without effluent COD increase as against used methanol. To apply RCS in municipal wastewater treatment plant obtain approximately $\74.5%$ expenditure cost reduction in comparison with methanol dosage cost.

A cost-effective method to prepare size-controlled nanoscale zero-valent iron for nitrate reduction

  • Ruiz-Torres, Claudio Adrian;Araujo-Martinez, Rene Fernando;Martinez-Castanon, Gabriel Alejandro;Morales-Sanchez, J. Elpidio;Lee, Tae-Jin;Shin, Hyun-Sang;Hwang, Yuhoon;Hurtado-Macias, Abel;Ruiz, Facundo
    • Environmental Engineering Research
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    • v.24 no.3
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    • pp.463-473
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    • 2019
  • Nanoscale zero-valent iron (nZVI) has proved to be an effective tool in applied environmental nanotechnology, where the decreased particle diameter provides a drastic change in the properties and efficiency of nanomaterials used in water purification. However, the agglomeration and colloidal instability represent a problematic and a remarkable reduction in nZVI reactivity. In view of that, this study reports a simple and cost-effective new strategy for ultra-small (< 7.5%) distributed functionalized nZVI-EG (1-9 nm), with high colloidal stability and reduction capacity. These were obtained without inert conditions, using a simple, economical synthesis methodology employing two stabilization mechanisms based on the use of non-aqueous solvent (methanol) and ethylene glycol (EG) as a stabilizer. The information from UV-Vis absorption spectroscopy and Fourier transform infrared spectroscopy suggests iron ion coordination by interaction with methanol molecules. Subsequently, after nZVI formation, particle-surface modification occurs by the addition of the EG. Size distribution analysis shows an average diameter of 4.23 nm and the predominance (> 90%) of particles with sizes < 6.10 nm. Evaluation of the stability of functionalized nZVI by sedimentation test and a dynamic light-scattering technique, demonstrated very high colloidal stability. The ultra-small particles displayed a rapid and high nitrate removal capacity from water.

A Study on the Change of Work and Improvement in the Private Forest Road of Chungcheongnam Province (충청남도 민유임도에 적용된 공종의 변화 및 개선방안에 관한 연구)

  • Lee, Joon Woo;Kim, Ju Baek;Choi, Yeon Ho;Kim, Myeong Jun;Park, Bum Jin;Park, Jong-Min
    • Journal of Forest and Environmental Science
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    • v.23 no.1
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    • pp.21-28
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    • 2007
  • In my study, I analysed and criticised the change of applied works based on a design drawing of a private forest road in Chungchengnam province from 1990 to 2003. The aim of this study is to obtain the fundamental resources for establishment the green forest road which is environment friendly. Working expenses of forest road was gradually increased by a business year. In particular, the working expenses dramatically increased in 1999-2000. In change rate of cost of construction by works, earth work rate of the cost of constructions was declined: from 25.4% in 1990-1999, to 18.5% in 2000-2003. However, the total cost of the construction of slope protection work and structural work increased. Nevertheless the rate of the cost of constructions are not increased where as the earth work rate of the cost of constructions were reduced. The rate of the price construction materials and the cost of construction was the main causes which was led by the extension of the standard requirement of applied work and the increase of the materials of applied work. In other word, materials of structural work and slope protection work increased. If the increase of the cost of construction has seem through the increase of contractual materials and extension of the standard requirement would led to weak competitiveness of forest road. Therefore, diverse method of constructions need to apply and a new method should be developed.

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