scholarly journals AN ENVIRONMENTAL ACCOUNTING APPROACH TO VALUING THE SERVICES OF NATURAL FORESTS AND WOODLANDS IN SWAZILAND

Agrekon ◽  
2005 ◽  
Vol 44 (2) ◽  
pp. 264-283 ◽  
Author(s):  
P Ngwenya ◽  
R Hassan
Keyword(s):  
Environmental Accounting ◽  
Natural Forests

Climate resilience through natural regeneration in degraded natural forests of south-eastern hilly region of Bangladesh

2019 ◽  
Vol 48 (3) ◽  
pp. 417-425
Author(s):  
Md Khayrul Alam Bhuiyan ◽  
Md Akhter Hossain ◽  
Abdul Kadir Ibne Kamal ◽  
Mohammed Kamal Hossain ◽  
Mohammed Jashimuddin ◽  
...  
Keyword(s):  
Tree Species ◽  
Natural Regeneration ◽  
Diversity Indices ◽  
Acacia Auriculiformis ◽  
Quantitative Structure ◽  
Natural Forests ◽  
Climate Resilience ◽  
Hilly Region ◽  
Major Cluster ◽  
Ecological Dominance

A study was conducted by using 5m × 5m sized 179 quadrates following multistage random sampling method for comparative regenerating tree species, quantitative structure, diversity, similarity and climate resilience in the degraded natural forests and plantations of Cox's Bazar North and South Forest Divisions. A total of 70 regenerating tree species were recorded representing maximum (47 species) from degraded natural forests followed by 43 species from 0.5 year 39 species from 1.5 year and 29 species from 2.5 year old plantations. Quantitative structure relating to ecological dominance indicated dominance of Acacia auriculiformis, Grewia nervosa and Lithocarpus elegans seedlings in the plantations whereas seedlings of Aporosa wallichii, Suregada multiflora and Grewia nervosa in degraded natural forests. The degraded natural forests possess higher natural regeneration potential as showed by different diversity indices. The dominance-based cluster analysis showed 2 major cluster of species under one of which multiple sub-clusters of species exists. Poor plant diversity and presence of regenerating exotic species in the plantations indicated poor climate resilience of forest ecosystem in terms of natural regeneration.

Gender and belief factors on attitude towards Social and Environmental Accounting (SEA)

2009 ◽  
Vol 6 (2) ◽  
pp. 51
Author(s):  
Salina Abdullah ◽  
Ern Chen Loo
Keyword(s):  
Natural Resources ◽  
Undergraduate Students ◽  
Environmental Issues ◽  
Environmental Accounting ◽  
Future Generations ◽  
Business And Society ◽  
Four Dimensions ◽  
Sustain Ability ◽  
The Relationship

Research on social and environmental accounting (SEA) has mainly concentrated on disclosure of SEA by corporate bodies, where investigations on ones attitude towards SEA are rarely discussed. SEA is a medium that develops relationships between business and society, community and nature. In addition, SEA involves a concept of sustain ability; where natural resources need to be sustained for the needs of future generations (Alhabshi et al., 2003). SEA also tries to recognise the role of accounting in sustainable development and the use of environmental resources. There are arguments that the young generations today are not fully aware of preserving these natural resources as well as handling social and environmental issues wisely. This perhaps link closely to their belief and cultural background. Hence, this paper examines the influence of gender and belief factors on the undergraduate students’ attitude towards SEA. Four dimensions of belief (fixed ability, quick learning, simple knowledge and certain knowledge) proposed by Schommer (2005) were adapted to analyse how belief factors have influence on their attitude towards SEA. An independent sample t-test was used to examine the relationship between gender and students’ attitude towards SEA. Spearmen’s correlation was employed to show the relationship between belief and attitude towards SEA. The results revealed that gender differences did not show influences on their attitude towards SEA. It was found that there is a significant relationship between belief and students’ attitude towards SEA. Students who believe on the importance of SEA tend to report positive attitude towards SEA. Perhaps findings of this study may provide some information on the SEA education and further be incorporated in the syllabus.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

La contabilidad medioambiental y la gestión ambiental en las empresas ubicadas en la Región Suroeste Andina de Venezuela

Oikos ◽  
2015 ◽  
Vol 15 (31) ◽  
pp. 39
Author(s):  
María Genoveva Millán Vázquez de la Torr ◽  
Betty Lucía Mora Pernía
Keyword(s):  
Environmental Management ◽  
Empirical Study ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Economic Resources

RESUMENLa gestión ambiental empresarial ha tomado, últimamente, mucha relevancia. Llevarla a cabo origina flujos de recursos económicos que afectan las operaciones de la empresa; por tanto se deben manejar herramientas que permitan incorporarlos a la contabilidad. Al efecto se han emitido normas, declaraciones y principios relacionados con los temas medioambientales para que puedan ser interpretados e incorporados a la información que se procesa en las empresas. Este artículo analiza los avances en estas cuestiones presentando un estudio empírico sobre la utilización de la contabilidad medioambiental.Palabras clave: contabilidad medioambiental, revelación de información medioambiental, gestión medioambiental empresarial. Environmental accounting and environmental management companies located in the Southwest Andino in VenezuelaABSTRACTThe Business environmental management has taken, ultimately, a lot of importance. Carry it out originates flows of economic resources that affect the operations of the business; therefore should be handled tools that permit to incorporate them to the accounting. To this effect have been issued standards, statements and principles related to the environmental themes so that they can be interpreted and incorporated to the information that is processed in the businesses. This paper analyzes the advances in these themes presenting an empirical study on the use of the environmental accounting.Keywords: environmental accounting, revelation of environmental information, business environmental management.

Syntaxonomy of mid-successional stages of secondary forests of the central elevated part of the Southern Urals

2012 ◽  
pp. 109-134
Author(s):  
P. S. Shirokikh ◽  
A. M. Kunafin ◽  
V. B. Martynenko
Keyword(s):  
Boreal Forests ◽  
Floristic Composition ◽  
Southern Urals ◽  
Secondary Forests ◽  
Natural Forests ◽  
The Southern Urals ◽  
Active Growth ◽  
Tree Layer ◽  
Shade Tolerant Species ◽  
Successional Stages

The secondary birch and aspen forests of middle stages of succession of the central elevated part of the Southern Urals are studied. 4 subassociations, 1 community, and 7 variants in the alliances of Aconito-Piceion and Piceion excelsae are allocated. It is shown that the floristic composition of aspen and birch secondary forests in the age of 60—80 years is almost identical to the natural forests. However, a slight increase the coenotical role of light-requiring species of grasslands and hemiboreal forests in the secondary communities of the class Brachypodio-Betuletea was noticed as well as some reduction of role the shade-tolerant species of nemoral complex and species of boreal forests of the class Vaccinio-Piceetea. Dominant tree layer under the canopy of secondary series is marked by an active growth of natural tree species.

Langfristige Entwicklung von zwei Waldgesellschaften im Białowieża-Urwald

2008 ◽  
Vol 159 (4) ◽  
pp. 80-90 ◽  
Author(s):  
Bogdan Brzeziecki ◽  
Feliks Eugeniusz Bernadzki
Keyword(s):  
Species Composition ◽  
Tree Species ◽  
Stand Structure ◽  
Temporal Dynamics ◽  
Structural Parameters ◽  
Forest Communities ◽  
Natural Forests ◽  
Tree Species Composition ◽  
Strong Trend ◽  
Long Term Study

The results of a long-term study on the natural forest dynamics of two forest communities on one sample plot within the Białowieża National Park in Poland are presented. The two investigated forest communities consist of the Pino-Quercetum and the Tilio-Carpinetum type with the major tree species Pinus sylvestris, Picea abies, Betula sp., Quercus robur, Tilia cordata and Carpinus betulus. The results reveal strong temporal dynamics of both forest communities since 1936 in terms of tree species composition and of general stand structure. The four major tree species Scots pine, birch, English oak and Norway spruce, which were dominant until 1936, have gradually been replaced by lime and hornbeam. At the same time, the analysis of structural parameters indicates a strong trend towards a homogenization of the vertical stand structure. Possible causes for these dynamics may be changes in sylviculture, climate change and atmospheric deposition. Based on the altered tree species composition it can be concluded that a simple ≪copying≫ (mimicking) of the processes taking place in natural forests may not guarantee the conservation of the multifunctional character of the respective forests.

ENVIRONMENTAL ACCOUNTING FOR WASTE PROCESSING IN SITI AISYAH HOSPITAL LUBUKLINGGAU CITY

2019 ◽  
Vol 24 (1) ◽  
pp. 1-7
Keyword(s):  
Accounting Standards ◽  
Environmental Accounting ◽  
Environmental Cost ◽  
Environmental Costs ◽  
Administrative Costs ◽  
Government Accounting ◽  
Living Things ◽  
The Republic ◽  
The Government ◽  
And Behavior

The concept of Green (environmental) Accounting (Kusumaningtias, 2013; Ratnaningsih et al., 2004; Suparmoko, 2005; Susilo, 2008) namely Environmental Accounting has actually begun to develop since the 1970s in Europe. However, until the mid 1990s, the concept of Environmental Accounting was not much spread. Based on the Constitution of The Republic of Indonesia Number 32 year 2009 concerning Protection and Management of the Environment, Environment is the unity of space with all objects, power, circumstances, and living things, including humans and behavior, which affect nature itself, sustainability and humans and other living things welfare. The focus of this study lies in the application of Environmental Accounting at Siti Aisyah Hospital in Lubuklinggau, based on Government Accounting Standards (SAP) Number 71 year 2010 on Waste Management (Government Accounting, 2011). The problem in this study is to find out whether the application of Environmental Accounting at Siti Aisyah Hospital is in accordance with the Government Standards. The results of this study have shown that Siti Aisyah Hospital in Lubuklinggau has implemented environmental cost accounting. These environmental costs are included in maintenance costs, but the hospital has not presented a specific report on Environmental Accounting in more detail. This hospital has carried out the process of identifying, measuring, recording, presenting, and also disclosing as already explained in Government Accounting Standards No. 71 year 2010, namely presenting environmental costs by including components of environmental costs on general and administrative costs. This hospital has also managed its waste properly and has also incurred environmental costs.

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