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김문태 ( Kim Moon-tae ),류일한 ( Ryu Il-han ),유원희 ( You Won-hee ),함혜진 ( Ham Hye-jin ),황윤정 ( Hwang Yun-jeong ) 한국세무회계학회 2018 세무회계연구 Vol.0 No.57
본 연구는 2016년에 탄소발자국과 저탄소 인증기업 등 탄소성적표가 있는 기업 33개과 동종산업에서 기업규모가 유사한 88개 기업을 대응하여 신용평가에 미치는 영향을 검증하였다. 단변량 분석결과. 신용평점과 탄소발자국 및 저탄소 인증 제품 수효는 유의한 양(+)의 상관관계가 있고, 탄소성적표가 있는 기업집단에서 신용평점이 양호한 것으로 나타났다. 다중 회귀분석 결과, 저탄소 인증을 받은 기업이 그렇지 않은 기업에 비하여 신용평점에 유의한 양(+)의 설명력을 보였으며, 탄소발자국 및 저탄소 인증 제품 수효가 많을수록 신용평점이 더 호의적으로 부여된 결과를 보였다. 본 연구는 탄소저감 정책을 실행하고 정부로부터 이를 인증받은 기업을 수작업으로 입수하여 신용평가와의 설명관계를 규명한 시초의 연구로 의미를 지닐 것이다. This study examines the effects of Carbon Labelling such as Carbon Footprint (FOOT), Low Carbon Products (GOODS) certified by Environmental Product Declaration in the year 2016 on credit evaluation. The samples with the Carbon Labelling are 31 firms, and matching samples consist 98 firms according to the same industrial code and similar firm size. The proxy of credit evaluation is the score ranked by KIS-VALUE data base (SCORE). The main test methods used in this study are correlation analysis, two-sample independent t-test, and multiple linear regression analysis. The major findings of the study are that the relationship between SCORE and FOOT and GOODS are positively significant, accepting the hypothesis that the firms certified low carbon labelling would positively act on the credit scores.
이호선 ( Ho Sun Lee ),신경훈 ( Kyung Hun Shin ),라선영 ( Sun Young Rha ),정문재 ( Moon Jae Chung ),송시영 ( Si Young Song ),송승은 ( Seung Eun Song ),함혜진 ( Hye Jin Ham ),김형미 ( Hyung Mi Kim ) 대한영양사협회 2014 대한영양사협회 학술지 Vol.20 No.4
The purpose of this study was to examine changes in nutrient intake in patients at nutritional risk. We included106 malnourished patients who were admitted to Severance Hospital from March to September 2014. The average age was 59.0±11.6 years old and 59 patients were male (59.7%). The majority of diagnosis wascancer (94.3%). We evaluated patients` nutritional status by scored patient-generated subjective global assessment(PG-SGA), anthropometric measurement (height, weight, body composition by Bioelectrical impedanceanalysis), hand grip strength, biochemical and dietary assessment. The patients` daily intakes of energy andprotein (1,019.5±706.4 kcal, 40.4±27.7 g) during hospitalization were significantly lower than their usual intakes(1,382.0±499.8 kcal, 54.4±25.1 g, P<0.001). Serum levels of albumin, cholesterol, and total lymphocyteswere significantly reduced during hospital stay. The negatively influencing factors for reduced dietary intake wereanorexia (42.5%), abdominal distention (14.2%), pain (13.2%), and others. The results of this study could beused to establish baseline data for developing new strategies for nutritional intervention in malnourished patients.