본 논문은 한국, 독일, 일본의 화학기업의 혁신경영의 구성요소를 실증적으로 비교분석하였다, 실증적 분석의 대상은 설문지 조사에 참여한 총 121개의 화학기업(한국 36개, 독일 50개, 일본 35개)이었다. 본 논문에서는 혁신경영의 구성요소를 (1) 혁신에 대한 계획, (2) 혁신에 대한 조직, (3) 혁신과정(아이디어 창출단계, 아이디어 수용단계, 아이디어 실험단계), (4) 혁신에 대한 통제 등으로 나누어 분석하였다. 혁신에 대한 계획은 독일의 화학기업에서는 $quot;시장지향적$quot;으로, 한국과 일본의 화학기업에서는 $quot;비용(원가)지향적$quot;으로 이루어지고 있는 것으로 밝혀졌다. 혁신에 대한 조직구조로서 독일의 화학기업은 기능적 조직구조를, 한국과 일본의 화학기업은 제품지향적 조직 구조를 선호하는 것으로 나타났다. 아울러 혁신과정과 관련하여 조사대상국 사이에 많은 차이점들이 발견되었다. 특히 이 중에서도 아이디어 창출단계에서 볼 때, 한국의 화학기업은 $quot;기술수입$quot;에 주로 의존하고 있으며, 독일의 화학기업은 $quot;학문지향적 연구개발활동$quot;에 중점을 두고 있으며, 일본의 화학기업은 $quot;기술적 독립을 위한 과도기$quot;에 있는 것으로 나타났다. 이 밖에 혁신에 대한 통제에 있어서 한국과 일본의 화학기업은 독일의 화학기업에 배해 경제성 분석을, 독일의 화학기업은 한국과 일본의 화학기업에 비해 환경보호를 중요하게 고려하고 있는 것으로 밝혀졌다.

The main purpose of this study is to examine the impact of intellectual capital disclosure (ICD) on firm performance in the pharmaceutical and chemical industry of Bangladesh. In this study, 21 listed pharmaceutical and chemical companies have been selected as sample for 2016 and 2017. This study used the intellectual capital disclosure index developed by Rahman, Sobhan, and Islam. Return on assets and return on equity have been used as the proxy variable of firm performance. In this study, content analysis is performed to assess the level of disclosure regarding intellectual capital and pooled cross-sectional analysis is used to assess the relationship between ICD and firm performance. The study has found a positive and significant relationship between ICD and firm performance. Besides, an in-depth analysis of this study shows that all the components of ICD namely internal capital disclosure, external capital disclosure, and human capital disclosure are also positively and significantly associated with firm performance. The study suggests the development of an intellectual capital disclosure framework by the regulatory authority for mandatory compliance. This will improve the quality and quantity of ICD in the annual reports. Besides, firms should more emphasize on ICD which will help to improve their performance.

Purpose - The purpose of this study is to find out the intellectual capital disclosure (ICD) and its determinants in the pharmaceutical and chemical industry of Bangladesh. Research design, data, and methodology - This research study is conducted on the listed firms of pharmaceutical and chemical industry in Bangladesh during the period of 2016 to 2017. This study develops a self-structured intellectual capital disclosure index; and the proxies of determinants of ICD are used as board characteristics (board size, independent directors and female directors), ownership structures (institutional ownership and director ownership), and firm characteristics (firm size, leverage and performance). The study uses a content analysis to analyze the extent of ICD and a pooled cross-sectional method to find the determinants of ICD. Research Findings - This study finds that intellectual capital disclosure is positively associated with firm size, leverage, and firm performance and negatively associated with director ownership and institutional ownership. This study also finds that there is no significant association of ICD with independent director or female director. Conclusions - The study recommends that the regulatory authority should develop mandatory guidelines on ICD for ensuring proper and consistent disclosure about the intellectual capitals. Besides, the companies should include a separate section in the annual reports to disclose the measurement and management of intellectual capital.

In this study, the chemical flow of butadiene in the Korean chemical material industry was analyzed by chemical flow analysis. In addition, the atmospheric emissions estimation equation was calculated. The results of the product-specific material flow analysis showed that 1,450,076 tons of butadiene have been used in the domestic chemical material industry. Of that, 28.2% was used for SBR, 29% for BR, 21.2% for ABS, and 21.5% for the manufacture of other rubber products. In addition, butadiene has been used in the production of final products, such as automotive supplies and equipment, tires, shoes, and consumer electronics products. Among them, it was found that the major product at 39% in the production of tires. About 56.7 tons of butadiene found to have been emitted into the atmosphere by the calculated expression. The results of the regional analysis showed butadiene was treated in five cities and seven provinces, with the largest amount of butadiene used in Chungnam. The results of standard industrial classification showed that, among the 23 divisions of the standard industrial classification, butadiene flow in the manufacture of synthetic resins or other plastic materials was found to account for about 70% of the total.

Recent studies have shown that alum addition to litter results in many environmental and economic advantages, such as reductions in metal runoff, lower ammonia emission and improved poultry performance. However, no research has been conducted to evaluate the effects of different types of alum on soluble metals in poultry litter. The objective of this study was conducted to investigate changes in soluble metal from poultry litter with different types of aluminum sulfate (alum) under laboratory condition. The treatments used in this study, which were mixed in the upper 1 cm of litter or sprayed onto the litter surface, were 4 g alum, 8 g alum, 8.66 g liquid alum, 17.3 g liquid alum, 11.2 g A7 (high acid alum), and 22.4 g A7 (high acid alum)/100 g litter. Applying different types of alum to poultry litter reduced (P<0.05) concentrations of soluble Fe (9 to 54%), Cu (9 to 49%) and Zn (11 to 40%), relative to untreated litter, whereas it increased Ca and Mg (P<0.05). Mean soluble Fe and Cu levels in poultry litter from different types of alum decreased in the order: 22.4 g A7 (54% and 49%) > 17.3 g liquid alum (48% and 42%) > 8 g alum (48% and 31%) > 4 g alum (28% and 10%) > 8.6 g liquid alum (10% and 9%) > 11.2 g A7 (8.6% and 9%). Additionally, the high reduction in soluble Zn concentration was 4 g alum (40%), followed by 8 g alum (26%), 22.4 g A7 (25%), 17.3 g liquid alum (23%), 8.66 g liquid alum (18%), and 11.2 g A7 (11%), respectively. In conclusion, the current studies suggest that treating poultry litter with different types of alum can be applied to reduce soluble metal (Fe, Cu, and Zn) and to develop a production to merchandise for poultry litter that would result in reduction in pollutants from these materials. Furthermore, in order to improve environmental management in the poultry industry, the use of alum, liquid alum and high acid alum all should be provided a valid means of reducing negative environmental impact.