Global Journal of Management and Business Research

112 Pages·2017·5.86 MB·English

Online
ISSN
:
2249-4588
Print
ISSN
:

0975-5853
DOI
:
10.17406/GJMBR
Problems and Prospects of Brand
Barriers in Implementation
Forest Accounting and Ecological Ecotourism Potentials, Challenges
VOLUME 17 ISSUE 1 VERSION 1.0
Global Journal of Management and Business Research: G

Interdisciplinary
Global Journal of Management and Business Research: G

Interdisciplinary

Volume 17 Issue 1 (Ver. 1.0)

OOppeenn AAssssoocciiaattiioonn ooff RReesseeaarrcchh SSoocciieettyy
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Editorial Board
Global Journal of Management and Business Research
Dr. John D. Theodore Prof. Moji Moatamedi
American Military University Honorary Vice Chair
JDT Management Consultants, President. Ph.D., at The University of Sheffield,
D.B.A., Business Economy MBA, Manchester Business School
University of South Africa University of Manchester
Ph.D. Aristotelian University UK
Business Administration
Ph.D. Administration, University of Kansas
USA
Dr. R. Allen Shoaf Professor Maura Sheehan
B.A., M.A., Ph.D. Cornell University Professor, International Management
Cornell University, Teaching Assistant in the English Director, International Centre
Department, for Management & Governance Research (ICMGR)
University of Florida, US Ph.D. in Economics
UK
Dr. Mehdi Taghian Dr. Carl Freedman
Senior Lecturer B.A., M.A., Ph.D. in English, Yale University
Faculty of Business and Law Professor of English, Louisiana State University, US
BL Deakin Business School
Melbourne Burwood Campus
Australia
Dr. Agni Aliu Dr. Tsutomu Harada
Ph.D. in Public Administration, Professor of Industrial Economics
South East European University, Tetovo, RM Ph.D., Stanford University, Doctor of Business
Asociater profesor South East European University, Administration, Kobe University
Tetovo, Macedonia
Dr. Wing-Keung Won Dr. Xiaohong He
Ph.D., University of Wisconsin-Madison, Professor of International Business
Department of Finance and University of Quinnipiac
Big Data Research Center BS, Jilin Institute of Technology; MA, MS, Ph.D.,.
Asia University, (University of Texas-Dallas)
Taiwan Web: quinnipiac.edu/x1606.xml?
Dr. Carlos García Pont Dr. Söhnke M. Bartram
Associate Professor of Marketing Department of Accounting and Finance
IESE Business School, University of Navarra Lancaster University Management School
Doctor of Philosophy (Management), Ph.D. (WHU Koblenz)
Massachussetts Institute of Technology (MIT) MBA/BBA (University of Saarbrücken)
Master in Business Administration, IESE, University of Web: lancs.ac.uk/staff/bartras1/
Navarra
Degree in Industrial Engineering,
Universitat Politècnica de Catalunya
Web: iese.edu/aplicaciones/faculty/facultyDetail.asp
Dr. Bassey Benjamin Esu Dr. Dodi Irawanto
B.Sc. Marketing; MBA Marketing; Ph.D Marketing Ph.D., M.Com, B.Econ Hons.
Lecturer, Department of Marketing, University of Calabar Department of Management
Tourism Consultant, Cross River State Tourism Faculty of Economics and Business
Development Department Brawijaya University
Co-ordinator, Sustainable Tourism Initiative, Calabar, Malang, Indonesia
Nigeria
Dr. Ivona Vrdoljak Raguz Dr. Yongbing Jiao
University of Dubrovnik, Ph.D. of Marketing
Head, Department of Economics and Business School of Economics & Management
Economics, Ningbo University of Technology
Croatia Zhejiang Province, P. R. China
Dr. Charles A. Rarick Yue-Jun Zhang
Ph.D. Business School,
Professor of International Business Center for Resource and
College of Business Environmental Management
Purdue University Northwest Hunan University, China
Hammond, Indiana US
Dr. Albrecht Classen Dr. Brandon S. Shaw
M.A. (Staatsexamen), Ph.D. University of Virginia, B.A., M.S., Ph.D., Biokinetics, University of Johannesburg,
German South Africa
Director, Summer Abroad Program, Medieval Europe Professor Department of Sport and Movement Studies
Travel Course University of Johannesburg, South Africa
Contents of the Issue

i. Copyright Notice
ii. Editorial Board Members
iii. Chief Author and Dean
iv. Contents of the Issue

1. Forest Accounting and Ecological Sustainability. 1-8

2. The Campaign on Facebook for the 2016 Roman Administrative Election

from a Mixed-Methods Perspective: the M5S/PD Face-Off. 9-18

3. Logistics Controlling: The Driver of Advanced Logistics Efficiency. 19-23

4. Identification of the Barriers in Implementation of Lean Principles in Iranian

SMEs: Case Study Approach. 25-33

5. Assessing the Impact of information Exchange, Forecasting and Revenue

Sharing Agreements in Partnership Revenue Management: An Application of

Airline Planning and Operations Simulator (APOS). 35-60

6. Ecotourism Potentials, Challenges and Prospects of Maze National Park,

South West Ethiopia. 61-73

v. Fellows

vi. Auxiliary Memberships

vii. Process of Submission of Research Paper
viii. Preferred Author Guidelines
ix. Index
Global Journal of Management and Business Research: G

Interdisciplinary

Volume 17 Issue 1 Version 1.0 Year2017

Type: Double Blind Peer Reviewed International Research Journal

Publisher: Global Journals Inc. (USA)

Online ISSN: 2249-4588& Print ISSN: 0975-5853

Forest Accounting and Ecological Sustainability
By Dr. Patil P. J.

Pune University
Abstract- Forest accounting is creating ground for ecological rationality. World is in danger
because of clashes in natural resources particularly ecological ecosystem. There is nexus
between forest accounting and sustainable development. Forest is one of the important
resources as it is one of the important components of the terrestrial environmental system and
larger resource base. Forests provide different basic inputs to the global economic cum
ecological system in a multi-dimensional way. It provides timber, fuel wood, pulpwood, fodder,
fiber grass and non-wood forest produce & support industrial & commercial activities. They also
maintain the ecological balance & life-support systems which is essential for food production,
health as well as overall development of human kind.
Keywords: rationality, ecology, ecosystem, forest accounting, india, sustainability, biodiversity,
flora, fauna.
GJMBR-G Classification: JEL Code: L72

ForestAccountingandEcologicalSustainability

Strictly as per the compliance and regulations of:

© 2017. Dr. Patil P. J. This is a research/review paper, distributed under the terms of the Creative Commons Attribution-
Noncommercial 3.0 Unported License http://creativecommons.org/licenses/by-nc/3.0/), permitting all non-commercial use,
distribution, and reproduction in any medium, provided the original work is properly cited.
Forest Accounting and Ecological Sustainability
Dr. Patil P. J.
Abstract- Forest accounting is creating ground for ecological determined its economic value so that ecological rationality
rationality. World is in danger because of clashes in natural would come in picture.
resources particularly ecological ecosystem. There is nexus Keywords: rationality, ecology, ecosystem, forest
between forest accounting and sustainable development. accounting, india, sustainability, biodiversity, flora,
Forest is one of the important resources as it is one of the fauna.
important components of the terrestrial environmental system
and larger resource base. Forests provide different basic I. Introduction
17
inputs to the global economic cum ecological system in a 0
multi-dimensional way. It provides timber, fuel wood, N atural resources are the real wealth of a nation 2
r
pulpwood, fodder, fiber grass and non-wood forest produce & and every citizen of the country has equal right a
e
support industrial & commercial activities. They also maintain on it. Among all the resources, forest is one of Y
the ecological balance & life-support systems which is the important resources as it is one of the important 1
essential for food production, health as well as overall
components of the terrestrial environmental system and
development of human kind. Forest accounting is having larger resource base. The forests provide different basic I
direct input to ecological ecosystem sustainability in various n
inputs to the global economic cum ecological system in o
way such as (1) reducing loss of biodiversity. (2) Mitigate si
inflated economic production figures. (3) Enable value chain a multi-dimensional way. It provides timber, fuel wood, Ver
and supply chain accounting starting with net forest produce. pulpwood, fodder, fiber grass and non-wood forest I
(4) Enable Gross National Happiness -GNH calculation that is produce & support industrial & commercial activities. ue
s
dependent on forest living and environmental standards. (5) They also maintain the ecological balance & life-support s
I
Enable balanced economic growth keeping future economic systems which is essential for food production, health as VII
concerns. (6) Enable balance in regional economic diversity. well as overall development of human kind. Forests X

(7) Safeguard biodiversity (both plant and animal). (8) Assess control the wealth of adjoining land use system. They me
tradeoff between agriculture and environment preservation also improve the wealth of urban areas. However, there u
exercises (9) assess nature of food safety networks based on ol
is no proper accounting and valuation system available V
area specific nutrition availability and bring economic
measures for balanced nutrition in regions. (10) Cause rational to tap this very important resource. It is leading big )G
ihnaterdrn adtaiotan.a l (1e1c)o nMoemaiscu raen de cdoinpolommica csyu sdtaiainloagbuileitsy . bIat smede aonns bNiaotduirvael rsreitsyo ulorcses s tahraet am paayr t coaf uthsee wtoe arltishk o fo tfh ed insaastitoenr.. ( ch
r
need to change perspective of human being towards Natural resources include Agricultural and Land, Water, ea
s
ecological system. More rationality must bring while dealing Minerals and Petroleum, Fisheries and Forests etc. e
R
with ecology. Present research work would focuses ecological Forest sectors is the second largest land use after s
s
rationality Therefore forest accounting however following are e
agricultural. Forest is one of the parts of natural n
the specific objectives of present research are as follows si
resources. Natural Resource Accounting is closely u
B
1. To explore relationship between forest accounting and related to Environment-Economic Accounting. Natural
d
ecological sustainability. n
Resource Accounting (NRA) means a stock of natural a
2. To develop theoretical modeling of ecological ecosystem resources and changes in them because of natural nt
sustainability. e
processes or human use. The rapid industrialization and m
3. To discuss various issues of ecological rationality through e
progressive economic growth in recent years has led to g
forest accounting system. a
n
4. To identified challenges of forest accounting. phenomenal environment degradation and depletion of Ma
5. To suggest remedies for ecological ecosystem natural resources in India. Literature reveals that the of
sustainability. Natural Resource Accounting has been made in many
al
The present study is explorative study on ecological resources except forest areas. For that purpose, it is rn
u
rationality and sustainability through developing forest very essential to undertake accounting work for forest o
J
accounting system. Essential data has been collected and area. In India, forests were playing a significant role in al
analyze to find out present nexus. Forest accounting would rural industry as well as improve major environment ob
definitely contribute in making effective decision for forest resources. India is a one of the top ten most forest Gl
ecology. There is need to look after forest accounting is one
developed countries over the world along with the
of the instrument for ecological rationality because it’s
Russian Federation, Brazil, Canada, United States of
providing various inputs for rational decision making. It cannot
America (USA), China, Democratic Republic of the
afford forest in danger otherwise society will be in danger. It
must be recognized invisible forest ecosystem services an d Congo, Australia, Indonesia and Sudan. Along--with
India, these top rich countries in forest areas account for

Author: Pune University. e-mail: [email protected] 67 % of total forest area of the world’.(India State of
©2017 Global Journals Inc. (US)
Forest Accounting and Ecological Sustainability
Forest Report-2011). In India, forest cover improved at theoretical and applied literature on natural resource
0.22% annually over the year 1990-2000 as well as this accounting is provided. They also study the explaining
forest-cover area grew at the rate of 0.46% per year from of the economic theory that underpins natural resource
year 2000-2010’.(Global Forest Resource Assessment- accounting, counseling welfare and sustainability of the
2010) According to, ‘Forest Survey of India-2013 the policy goals. In the study they present various different
forest cover increased to 69.8 million hectares by 2012 concept of national income. They found that there is
per satellite measurement. This performance show fundamental difference in economic and national
increases of 5.871 sq. km. of forest covers in last two accounting methodology. Lastly they conclude that data
years’. (State of Forest Report-2013). shows the insufficient attention paid by economist to the
revision to the SNA. Furthermore they suggest that there
II. Review of Literature should be use of growth theory model to solve particular
technical problem.
It has been examined earlier studies on forest
17 accounting in order to explore various aspects of it. It (4) Parikh and Ghosh (1995) Pointed out that the natural
0
2
supports to understand inter linkages between various resource accounting for soil to estimate costs of soil
r
a factors while making forest accounting. degradation for India. They have analysis the soil
e
Y
resource as an empirical estimation of the cost of soil
(1) Haripriya, Sukhdev, Shinha and Sanyal (2007) They
2 pointed out that to set out and apply a SEEA based degradation by using the soil quality index for the
measure states in India. According to the researcher soil
methodology to show the true value of forest resources
n I in India’s national as well as state accounts. They study productivity is a function of measurable soil properties/
o assets. They conclude that the loss in soil productivity
si is focused on four components of value creation in
Ver forest i.e. timber production, carbon storage, fuel wood consequently affect to the soil degradation due to the
soil salinization.
I usage and the harvesting of non-timber forest products.
e
u The study finds that there is need to integrate national
ss III. Problems to be Study
I resources accounting into the national accounting
VII framework. This is important to generate appropriate Forest is playing a significant role in balance of
X
signals for sustainable forest management. They natural resources. The global concern about forest
e
m conclude that existing measures of national income in degradation and depletion is related to two main
u
ol India is under estimated the contribution of forest problems i.e. destruction of the carbon sinks affecting
V
income. The incomes of North-Eastern states in the global climate and extinction of species affecting the
)
G particular are highly underestimated by these traditional biodiversity. In this context, it is relevant to study forest
( h (GDP/GSDP) measures. The study has shows that if the accounting. These issues raise some problematic
c limitation of the current data on production and prices statements in the researchers mind, such as;
r
a
e are addressed, the income through forest will be much
es − No proper accounting for forest resources in the
R more than the today. Systems of National Accounts (SNA).
s
es (2) Ykhanbai (2009) He has study on measuring and − Management cannot understand the actual forest
n
si assessing forest degradation in Mongolia. The aim of assets in areas.
u
B the study is to collect information and review forest − Problems of awareness and knowledge about the
d
n degradation accounting. For the study he used different forest service in the people and society.
a
t methods such as degradation (depreciation) method, − Lower flow of goods and services in forest products.
n
me total rent approach and user cost method. He also − Lower income from goods and services produced
ge studies physical and monetary accounting of forest by forest area.
a
n resources degradation, but he not considers accounting − Lack of availability of fodder and reduction in
a
M for depletion of forest environmental services. The result productivity of livestock population.

of of study shows that forest degradation has increased − Lack of awareness about natural resource

al from year by year over the study period. The reduction economics in terms of forest.
n
ur of forest degradation is due to expansions of economic − Lack of proper valuation methodology of forest
o
J activity and increased global climate changes. He resources.
bal suggests that there should be improvement in forest − Lack of investment in forest sector.
o
Gl resource management policies for the future sustainable − Lack of awareness about business opportunity in
development. He concludes that for improvement in forest sector.
situation of national resource degradation the − Issue of remunerative pricing.
institutionalization and adoption of green accounting − Value additions in forest produce-bamboo, jute,
produce in the country. wool, etc.
(3) Harris and Fraser (2002) They critically examine the − Agro forestry Interfaces.
natural resource accounting in theory and practices. The − Trade Offs in agriculture and environment
prime aim of the study is an extensive review of the − Biodiversity valuation
©20117 Global Journals Inc. (US)