Journal of Environmental Accounting and Management
Vol. 11, No. 2 (2023): Regular Issue
Articles in this issue
Vol. 11, No. 2 (2023): Regular Issue
Front/Back Materials
Demystifying the Role of Stakeholder Pressure and Competitive Advantage on Environmental Performance of Readymade Garments Industries in Bangladesh
Pages 115-138
View article
PDF
Open abstract
In terms of growth and economic development, ready-made garments (RMG) are playing a significant role through income generation, employment, standard of living and women empowerment in Bangladesh. The government and the policy makers have taken initiatives to move ahead to the development path so that the environmentally vulnerable country can prepare itself to attain sustained development goals. Environmental sustainability is the managerial philosophy of today's business world that stresses on performance, growth, survival and response to changing environment. The impact of climate change calls for taking the responsibility by the businesses so that we can keep the world livable for the future generations. Environment and business complement each other in several ways. Being pressurized by some strategic factors, garments industries in Bangladesh are adopting sustainability programs for its long-term survival. This study attempted to find out the factors responsible for the environmental performance. It employed a survey questionnaire to know the motivational factors of environmental performance. This study adopted OLS method for data analysis. Based on 156 data sets, the study confirmed that regulations, competitive advantage and stakeholders' pressure play significant role of stimulators of environmental performance. The resource persons, think tank and policy makers should make sure of formulation and proper implementation of legal issues and compliance. Incorporation of stakeholders' insight and expectations and gaining inimitable competitive advantage over a sustained time period should also be a managerial concern.
Effect of Prey Refuge in a Three Species Food Chain Model with Beddington-DeAngelis Functional Response
Pages 139-160
View article
PDF
Open abstract
The present theoretical investigation concerns itself with a three-species food chain model of the Beddington-DeAngelis variety paying special attention to prey refuge. The analytical treatment yields different conditions for the existence of ecologically feasible equilibria. The local stability analysis is carried out for these equilibria from analytical point of view while their global performance is numerically simulated for an ecologically meaningful choice of parameters. Special emphasis is put on the dynamics of bifurcation of the system fashioned by prey refuge parameter. The numerical simulations reveal that the present food chain model with constant prey refuge prevails upon limit cycle from the stable scenario to reduce the refuge parameter value. This observation supports one to conclude that the prey refuge parameter plays a significant role in controlling the dynamics of bifurcation of the system under consideration.
Comparative Analysis of the Development Areas of Environmental Audit in International Practice and in the Republic of Kazakhstan
Pages 161-168
View article
PDF
Open abstract
The development and expansion of the environmental audit abroad are mainly explained by the tightening of environmental legislation, the unification of requirements and standards in the trade area, credit, and financial policy in connection with the creation of a unified environmental space. If the environmental audit has become a real management tool abroad, in Kazakhstan, the development of a regulatory framework, the establishment of appropriate standards, and documents in this area are at an early stage, although there is some practical experience. The relevance of environmental audits at Kazakh enterprises has economic, environmental, and social aspects. The state is interested in the development of environmental audit and the creation of an appropriate regulatory framework for its functioning. Environmental accounting has not yet acquired a final understanding and logical completeness in the form of a complex knowledge system. The main tasks of the environmental audit are similar to the tasks of the audit in general, but they have their specific features, namely collecting reliable information about the company's production and developing conclusions and prerequisites for making management decisions about the actual environmental state of the enterprise. For Kazakh institutions of external financial control, environmental audit is a new area. The active development of environmental audit methodology at the national level is based on the achievements of International Organisation of Supreme Audit Institutions (INTOSAI).
On the Food Chain Model with Sokol Howell Functional Response and Prey Refuge
Pages 169-180
View article
PDF
Open abstract
The cheif aim of the present investigation is to develop Leslie Gower type three species food chain model with prey refuge. The intra-specific competition among the predators is considered in the proposed model. Besides the logistic growth rate for the prey species, Sokol Howell functional response for predation is chosen for our model formulation. The behaviour of the model system thoroughly analyses near the biologically significant equilibria. The linear stability analysis of the equilibria is carried out in order to examine the response of the system. The present model system experiences Hopf bifurcation depending on the choice of suitable model parameters. Extensive numerical simulation reveals the validity of the proposed model.
Economic Indicators for Analyzing the Spatio-Temporal Characteristics of the Supply and Demand for Ecosystem Services
Pages 181-191
View article
PDF
Open abstract
The purpose of this study is to improve the process of evaluating ecosystem services at the local, national, and international level. The following approaches were used in the study: computational, classification, and cartographic methods, aerospace, geoinformation technologies. The research uses a five-level framework for defining ``final ecosystem services''. Such framework can be applied on specific territories if transformed according to the following scheme: type of a class-class-group-division-section. This scheme allows one to specify the indicators of an ecosystem service and clarify its functions at each hierarchical level. To improve objectivity of area's ecological integrity evaluation, as well as accuracy and completeness of input materials for further evaluation of ecosystem services, it is proposed to determine the degree of ecological stability, the level of environmental risk and the degree of anthropogenic impact as basic indicators of the studied region. The approach is applied for the territory of an average village council. The implementation of a ``donor-recipient'' system of interregional relations is proposed for two ecosystem services: prevention of water erosion and recreation. Using cartographic materials and historical archival aerospace images for desktop and field research on the assessment of ecosystem services reduces the time used for this work. Developing and implementing land consolidation projects somewhat neutralize the negative effects of fragmentation and the existing inconsistency of administrative boundaries and ecosystems.
Dynamic Response of Allee Effect and Refuge on the Interacting Species Model System
Pages 193-224
View article
PDF
Open abstract
The present concern is to explore the complexity of the dynamics of a Leslie-Gower predator-prey model with the inclusion of the Allee effect and a constant proportion of prey refuge. Due attention is paid on the non-negativity, dissipativity, uniform boundedness and permanence of the dynamical system as well. Theoretical investigation is carried out on the existence of feasible equilibria of the system followed by the deductions imperative for the conditions of stability of the interior equilibrium. The analysis corresponding to the global stability of equilibrium using a suitable Lyapunov function is, however, not ruled out from the present pursuit. Moreover, the analytical conditions for the occurrence of bifurcation phenomena are ascertained both for a saddle-node bifurcation and a Hopf bifurcation. Numerical simulations are implemented finally at the end in order to validate the theoretical outcomes together with the concluding remarks relevant to the biological implications.
Revealing Environmental Discourses in Online Communities: Topic Mining for Analysis of Public Agenda
Pages 225-241
View article
PDF
Open abstract
Environmental discourses in modern Russia are extremely diverse and controversial in their agendas and topics they discuss. Diversity shows itself in all communication channels and platforms including social media and on-line communities in particular. Social networking sites are becoming a sig-nificant source of data presenting the current trending topics and debates related to environmental issues. In this study, we investigate data from popular Russian social networking site VKontakte to understand what types of discourses are disseminated in it. The dataset of 250490 posts published on eco-related online communities in timeframe between 1.01.2017 and 01.05.2021 was collected. In sum, 7 salient clusters representing the main discourses in eco-related agenda were identified and described. Clustering based on the doc2vec algorithm proved to be an effective method to group the communities by related topics. The diversity of eco-related discourses was apparent not only in the differences in topics but also in various goals such as mobilizing, informing, education or awareness-raising. Agendas of clusters also differed in terms of alleged content consumers such as broad audiences or professionals, activists or volunteers.