Over the last few decades, demographic growth combined with poorly controlled urbanization has confronted African cities with a variety of environmental protection challenges. As part of a gradual awareness-raising process, African countries have ratified conventions and adopted a series of laws to protect the environment. Since independence (1960), Gabon has adopted legal instruments to provide a better framework for environmental protection. Despite the existence of well-developed legislation, the Libreville conurbation faces difficulties in waste management. This situation contributes to the degradation of the coastal zone. This study aims to analyse stakeholders’ perceptions of environmental protection regulations in solid waste management practices along the coastline of the Libreville metropolitan area in Gabon. The methodology includes documentary research, field observations, and surveys of 300 study area participants. The results show that the degradation of the coastline is due to a lack of awareness and compliance with the laws governing environmental protection and waste management. As a result, waste disposal practices such as dumping in nature, waterways, illegal dumps, and gutters are commonplace among the population. To achieve sustainable coastal zone management, it is essential to apply regulatory texts and involve stakeholders in improving planning and the quality of the coastal environment.
This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.
South Korea’s over 3300 islands play vital roles in the nation’s geography, economy, culture, and national security. Despite their importance, these islands face significant challenges, including population decline, aging demographics, and a severe lack of healthcare, childcare, and education facilities. With only 20% of inhabited islands connected to the mainland by bridges, coastal ferries are the primary transportation mode. However, the infrequent ferry services and numerous intermediate stops cause considerable inconvenience. This study conducts an analysis of the coastal ferry route connectivity within the Mokpo Area, focusing on proposing improvements to enhance access to community infrastructure for local island residents. This study analyzes the Mokpo Area’s coastal ferry network, identifying Dochodo as a central hub island to improve connectivity for sustainable island development. By reorganizing routes around Dochodo with larger ferries for main routes and smaller ferries for local trips, the study aims to enhance service access and boost tourism for island communities.
This study focuses on the environmental cost accounting and economic benefit optimization of China’s FAW Hongqi New Energy Vehicle manufacturing enterprise under uncertain conditions, within the context of the emission permit system This study calculates the pollution situation throughout the manufacturing and production process of FAW Hongqi new energy vehicles, and constructs a multi-level environmental cost evaluation system for FAW Hongqi new energy vehicle manufacturing projects. Through the interval fuzzy model of FAW Hongqi new energy vehicle manufacturing projects, the maximum economic benefits of the enterprise are simulated. The research results indicate that the pollution emissions of enterprises are mainly concentrated in the three processes of welding, painting, and final assembly. Enterprises use their own exhaust gas and wastewater treatment devices to meet the standards for pollution emissions. At the same time, solid waste generated during the automobile manufacturing process is handed over to third-party companies for treatment. Secondly, based on the accounting results of enterprise pollution source intensity and a multi-layer environmental cost evaluation system, the environmental costs of enterprises are accounted for, and the environmental costs are represented in interval form to reduce uncertainty in the accounting process. According to the accounting results of enterprise environmental costs, the main environmental costs of enterprises are environmental remediation costs caused by normal pollution discharge and purchase costs of environmental protection facilities. Pollutant emission taxes and routine environmental monitoring costs are relatively low. Enterprises can adopt more scientific solutions from the aspects of environmental remediation and environmental protection facilities to reduce environmental costs. After optimization by the fuzzy interval uncertainty optimization model, the economic benefits of the FAW Hongqi new energy vehicle manufacturing project were [101,254.71, 6278.5413] million yuan. Compared with the interval uncertainty optimization model, the lower bound of economic benefits increased by 57.68%, and the upper bound decreased by 12.08%, shortening the results of the economic benefits interval. Clarify the current environmental pollution situation of FAW Hongqi’s new energy vehicle manufacturing enterprise, provide data support for sustainable development of the enterprise, and provide reasonable decision-making space for enterprise decision-makers.
Presented article takes a study done by researchers Davari & Strutton in the US in 2014 and replicated the same approach and methodology in evaluating how green marketing mix elements (product, price, promotion, place) influence brand associations, grand loyalty, perceived brand quality, and brand trust, in the context of retail chain stores in Czechia. The reason for this is the fact that the issue of reconciling pro-environmental beliefs of consumers with their real behavior is still topical. Businesses need to be careful with their green claims and focus on authentic green marketing in order to attract and retain the trust of environmentally conscious consumers in the long term. The research employs quantitative data analysis, drawing data from the survey, which was run online for five weeks and collected 4700 responses. The respondents are people who live in Czechia and have shopped in one of five stores at least during the last month. The reason for focusing on the Czechia is primarily the fact that green marketing is basically only on the rise here, while greenwashing still remains a significant problem. Six hypothesis were formulated, and linear regression analysis was used to test them. Key findings of the research revealed that green products and promotions positively influence brand associations and perceived brand quality, while green promotions significantly enhance brand loyalty and trust. Additionally, there was observed influence of consumers´ environmental concerns and consideration of future consequences significantly moderating the relationship between green marketing and brand equity. The findings provide insight for businesses to integrate green marketing strategies to increase brand trust, loyalty, and perceived quality while environmentally conscious consumers.
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