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배출권거래제 할당기업의 ESG 평가와 기업가치의 관계 연구
심선택,신동훈 (사)위기관리이론과실천 2024 Crisisonomy Vol.20 No.2
본 연구는 한국의 탄소배출 넷제로를 위한 환경정책 수단인 탄소 배출권거래제가 기업가치에 미치는영향을 분석하고자 하였다. 이를 위해 배출권거래제의 목표관리제 시행기간인 2011년부터 2022년까지의제1차~제3차 계획기간 동안에 할당된 국내 유가증권시장 상장기업 214개를 표본으로 선정하였다. 기업의 재무데이터와 한국ESG기준원(KCGS)에서 평가한 환경(E), 사회(S), 지배구조(G) 평가 등급을 활용하여 Tobin-Q(기업 가치)에 주는 영향을 실증적으로 검토하였다. 또한, 배출권거래제의 각 계획기간이기업가치에 미치는 영향에 대한 분석도 병행하였다. 분석결과에 의하면 탄소 배출권거래제를 시행하면서 할당된 기업들의 환경(E), 사회(S), 지배구조(G) 평가 점수는 기업가치와 유의미한 양(+)의 관계를보였다. 즉, E, S, G 각각의 평가 점수가 높은 기업일수록 기업가치가 상승하는 경향을 확인할 수 있었다. 그러나 배출권거래제의 각 계획기간, 목표관리제 시행기간과 1차부터 3차 계획기간이 기업가치에 미치는 영향은 통계적으로 유의미하다고 보기 어려웠다. 이 결과는 각 계획기간에 따라 기업가치에 미치는영향이 달라질 수 있음을 시사하며, 이에 대한 추가적인 연구의 필요성을 제시하였다. This research analyzed the impact of Korea's carbon emission trading system, a policy tool for net-zero carbon emissions, on corporate value. We selected 214 listed companies from 2011 to 2022, assigned to the management period and the 1-3 planning periods of the emission trading system, as samples. Using financial data and ESG ratings, we empirically analyzed their impact on corporate value, but found no significant effect from each planning period of the emission trading system. However, we found a positive correlation between high ESG ratings and increased corporate value, suggesting that the impact on corporate value may vary depending on the planning period and further research is needed. In a simplified form, the study analyzed the impact of the carbon emission trading system on corporate value and found that companies with higher ESG ratings tended to have increased value. However, the impact of each planning period of the trading system on corporate value was unclear, indicating that the effects may vary by planning period and further research is necessary.
변질된 건조고추에서 분리한 곰팡이의 독소 생성 및 독성작용
권선향,심선택,박은주,경규항 한국식품위생안전성학회 2008 한국식품위생안전성학회지 Vol.23 No.3
Mycotoxins produced by molds isolated from discolored sun-dried red pepper fruits were determined and the toxicity to animals was also tested by feeding mold-grown unpolished rice to rats. Among the mold species tested, only Alternaria alternata was toxic to experimental animals, while other mold species belonging to the genera of Colletotrichum, Diaporthe, Diaporthopsis, Botryosphereia, Aspergillus and Fusarium were not. Rats fed Alternaria-grown rice lost weight and died within two weeks of feeding period. Succumbed rats during the process of feeding study showed extreme cases of enlargements of stomach, small intestine and liver. Among the 17 Alternaria isolates, 8 species produced considerable amount of tenuazonic acid along with small amounts of other toxins including alternariol and monomethyl ether derivative of alternariol in both red pepper homogenate and unpolished rice. It is therefore advised that red pepper fruits infested by molds during the sun-drying process be discarded to avoid unnoticeable health hazards. Mycotoxins produced by molds isolated from discolored sun-dried red pepper fruits were determined and the toxicity to animals was also tested by feeding mold-grown unpolished rice to rats. Among the mold species tested, only Alternaria alternata was toxic to experimental animals, while other mold species belonging to the genera of Colletotrichum, Diaporthe, Diaporthopsis, Botryosphereia, Aspergillus and Fusarium were not. Rats fed Alternaria-grown rice lost weight and died within two weeks of feeding period. Succumbed rats during the process of feeding study showed extreme cases of enlargements of stomach, small intestine and liver. Among the 17 Alternaria isolates, 8 species produced considerable amount of tenuazonic acid along with small amounts of other toxins including alternariol and monomethyl ether derivative of alternariol in both red pepper homogenate and unpolished rice. It is therefore advised that red pepper fruits infested by molds during the sun-drying process be discarded to avoid unnoticeable health hazards.
이정근,심선택,정병선,이병구 한국식생활문화학회 1989 韓國食生活文化學會誌 Vol.4 No.4
한방과 식품분야에서 널리 이용되고 있는 쑥의 특성 중 항미생물 효과에 대한 연구를 하였다. 쑥씨에서 분리한 정유를 GC, GC-MS로 분석한 결과 77종의 휘발성 물질이 동정되었고 그 중에서 가장 많이 존재하는 것은 campher(14.242%), borneol(12.812%), 1.8-cineol(6.437%), terpinen-4-ol(1.185%) 등으로 전체 정유성분의 약 35%를 차지했다. 이들 4종과 Mugwort seed extract(essential oil)를 가지고 대표적인 식품 미생물인 S. cerevisiae, L. mesenteroides, L. plantarum, A. oryzae와 B. subtilis 그리고 식품오염 정도의 지표 미생물인 E. coli 등의 생육에 미치는 항미생물 효과를 측정한 결과 terpinen-4-ol이 가장 효과가 커 1000ppm 정도로 미생물의 생육을 거의 억제시켰으나 cineol, essential oil은 효과가 그다지 크지 않은 반면에 borneol과 campher는 항미생물 효과가 미약했다. The volatile constituents of Mugwort seeds were extracted by simultaneous steam distillation-extraction apparatus, and analyzed by combined GC and GC-MS. Of the 73 compounds identified from Mugwort seed extract, the main volatile compounds were campher(14.242%), borneol(12.812%), 1.8-cineol(6.437%) and terpinen-4-ol(1.185%) comprising about 35%. Effect of the volatile constituents(champher, borneol, 1.8-cineol, terpinen-4-ol and essential oil) on the growth of Microorganism(B. subtilis, E. coli, S. cerevisiae, L. mesenteroides, L. Plantarum, A. oryzae). Of the volatile compounds had a antibiological effect, terpinen-4-ol was the most effective in volatile compound.