Generolo Jono Žemaičio Lietuvos karo akademija

In an economy, the product of one industry is the input to another, the product of one enterprise is the input of another business and the end consumer. Countries that know how to create industry linkages to attract businesses to participate will promote business growth in both quantity and quality. In Vietnam, an efficient chain of industry links has not been formed, so it has not created favorable conditions for businesses to develop. Most of the FDI enterprises come to Vietnam to participate partly in the global value chain, but the ability of domestic enterprises to participate is still very limited. The domestic industry linkage chain has not been clearly shaped, the domestic enterprises operate sporadically, so it has not created an attractive ecosystem for small and medium enterprises to participate. To create industry linkages for domestic enterprises to participate, it is necessary to build models of production organization in industries from market research, product design, and organization of satellite businesses to the production of details and components in order to establish a distribution system to the market. Mechanisms and policies focus on supporting and providing incentives for enterprises joining industry clusters operating in all phases of investment in research, design, supply of ancillary products, and distribution.

The paper addresses one of the most important elements of the government’s social functions, namely, food policies in the context of agricultural import substitution. The authors analyse the state of food security in modern Kazakhstan. National interests in the food sector are analysed, as well as the main threats and risks in ensuring food security. Having analysed the state of food security in modern Kazakhstan, the authors draw a conclusion regarding a number of issues existing today in the analysed sphere, which call for solutions.

Along with the rapid growth of technology, environmental problems have become an unavoidable event. These environmental problems are the main factors that can affect sustainable development. Under the increasingly modern market pressure, many companies are disclosing information about carbon emission. This study tries to provide an overview of research related to carbon emission disclosure. This research was conducted by analyzing the research with the title “carbon emission disclosure” or “carbon disclosure project” on Scopus. 21 studies were found in this search. We found articles with extensive discussion covering the environment, accounting, and law. We also provide control variable may be used by future researchers.

The paper highlights theoretical and practical approaches to the development of a sustainable type of tourism in the region. The concept of “sustainable tourism development” has been clarified, the relationship between its components on the basis of the author’s approach has been identified, which allows finding its most promising segment – international cruise tourism. The paper also discusses the optimization model for the development of international tourism in a region. Among the main segments that influence the development of cruise tourism in the region, sea, river and expeditionary cruises are considered. The profitability of the segments that affect the sustainable development of international cruise tourism in the region has been calculated.

Decent quality of air plays an important role to support all creature’s life. This study examined the impact of foreign investment and the consumption of renewable energy supplies on the air quality in eight ASEAN countries over the period from 2005-2014. This research is a quantitative research that applies panel regression model. The selected random effect model shows, foreign investments affect the quality of air significantly as more investments will lead to more economic activities, thus increasing the consumptions of energy and the level of Carbon Dioxide (CO2) emissions. Further, the use of renewable energy will reduce CO2 emissions. The governments have to support the development of renewable energies and put smart policies to facilitate their development in the economy.

The Indonesian government has taken the initiative to gradually convert fossil based diesel fuels into biodiesel. This initiative aims to save the state budget as well as to encourage the use of renewable and environmentally friendly alternative energy. This study aims to analyze the effectiveness of the initiatives through investigating the effect of crude oil prices and implementation of the initiative on the price of crude palm oil as the raw material of biodiesel. The results of the study revealed that the crude palm oil increase as the crude oil price increase and the initiative in force, but not as much as the increase in the crude oil. The results imply that the initiative, at a certain level, able to save the state budget from subsidies for energy. This study used ordinary least square to analyze data from 2004, January until 2019, March.

This study was conducted to determine the effect of research and development intensity (RNDI) on firm performance (FP) with green product innovation (GPI) as an intervening variable. Companies which are always innovative with market developments will get two benefits. First, achieving competitive advantage. Second, obtaining economic benefits, therefore it will increase firm performance. This study uses 170 company observations from listed companies in Indonesia Stock Exchange at 2013-2017 as sample of research. The samples were choosen by purposive sampling method and were analized by path analysis method using STATA software. The result shows that RNDI has an effect on FP, RNDI has an effect on GPI, and GPI has an effect on FP. They indicate that GPI can mediate the effect of RNDI on FP in partial.

This research presents factors related to narration of GHG emissions disclosure in Indonesia. This phenomenon is important since in the era of advanced information technology firms are now becoming observable to many more interests. Either direct or indirect, positive or negative contribution of it will be noticed by the management in order to keep its reputation. Studying from empirical and logical facts, this research draws 390 public companies listed in IDX and published their annual report for the period of the year 2017. GHG emission disclosure data was acquired from online software TMAILC. This research confirms some factors may support the decision to disclose. They are size of board of commissioners, their independence, and companies’ sensitivity. It is also tested moderating effect of companies’ sensitivity. The result shows that it is significant.

This study examines the tone of language in sustainability report, focusing on the construction industrial sector of companies listed in Indonesian Stock Exchange year 2010 until 2018. This study analyzed 152 sustainability report using sentiment analysis method wrote in python code. This study shows that around 68%-79% of disclosures in sustainability reports show positive sentiment. These results indicate a high level of corporate accountability in the construction industry related to sustainability. This research contributes to stakeholders in making comprehensive decision related to company’s accountability.

This study aims to identify and analyze the influence of environmental management accounting on future performance with innovation as an intervening. Innovation is one strategy to produce a competitive advantage. With the competitive advantage achieved, corporate performance is expected to be increased. However, companies are expected to implement a strategy that not only emphasizes business continuity, but also can carry out its business process with the concept of sustainable development. Using 122 manufacturing companies which are listed in Indonesian Stock Exchange, this study tests the hypotheses using path analysis. The paper provides empirical insights about how environmental management accounting does not affect future performance while innovation can mediate the effect of environmental management accounting on future performance.