论文标题
部分可观测时空混沌系统的无模型预测
Corporate Environmental Management Accounting Practicing and Reporting in Bangladesh
论文作者
论文摘要
在环境管理中，环境管理会计（EMA）对于公司或公司至关重要，因为公司部门是环境羞辱的主要政党，因为它们存在于环境中，并且在保护环境中，出现了会计分支，这被称为环境管理会计。该研究的目的是为EMA制定合规框架，并评估孟加拉国选定行业的ER实践。在进行研究时，从DSE中选择了50个环境敏感行业。在13个以下的EMA和ER的75个方面开发了合规清单。在开发合规性指数时，使用了二进制方法，即1 =如果ER实践； 0 =如果不实践。此外，已经根据公司的选定自变量（即，EMR/ER实践的水平）进行了评估。总资产，总销售额，股本回报率和董事会规模。研究发现，制造公司的环境管理会计水平很差。最大依从性为67％，最低为20％。 TA，TS BS和SP已被认为是找出解释变量。在大多数情况下，董事会规模在采样公司的EMA实践中并不重要。
In the management of environment the Environmental Management Accounting (EMA) is essential for corporate or companies because corporate sectors are the main parties of environmental humiliation as they are existed in the environment and for protecting environment a branch of accounting is emerged which is called environmental management accounting. The objective of the study is to develop a compliance framework for EMA and appraise the ER practices in selected industries in Bangladesh. In conducting the study, 50 environmental sensitive industries were selected from DSE. A compliance checklist was developed on 75 aspects of EMA and ER under 13 groups. In developing the compliance index binary method is used i.e. 1= if ER practices; 0= if not practices. Further the level of EMR/ER practices have been evaluated in terms of selected independent variables of the company viz. total assets, total sales, return on equity and size of board. The study found that the environmental management accounting in the manufacturing companies is in poor level. The maximum compliance is 67% and the lowest is 20%. The TA, TS BS and SP have been considered to find out the explanatory variables. In most of the cases board size does not play significant role in the practice of EMA in the sampled firms.
