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41 An ecological critique of accounting: The circular economy and COVID-19
نقد زیست محیطی حسابداری: اقتصاد دایره ای و Covid-19-2021
Given the increasing participation of accounting technologies in purported solutions to deal with the ecological crisis, we address two areas where a growing accounting literature is emerging, the circular economy and the COVID-19 pandemic, testing some ideas to inform an ecological critique of accounting that could help us ward off the ‘‘dreams of escaping” (Latour, 2018). We suggest that the conceptual separation between nature and society renders accounting for the circular economy and the COVID-19 pandemic problematic. A critical account of the circular economy might problematize things like the whole economic system’s physical scale, spatial and temporal system boundaries, consumer culture, and the inherent politics of the circular economy. We also suggest that a critical account of the COVID-19 pandemic needs to take on board the participation of accounting representations in the construction of particular narratives about the virus. In particular, calculations of the costs caused by COVID-19 need to be connected to the ecological value of viruses to illustrate how the social and the biological worlds are inextricably connected. In both cases, we suggest critical accounting researchers need to be actively involved in discussions about how valuation constructs narratives about resource or waste, with significant implications on how we conceive the relationship between humanity and the environment.
keywords: حسابداری | انسان شناسی | اقتصاد دایره ای | کووید -19 | بحران زیست محیطی | Accounting | Anthropocene | Circular economy | COVID-19 | Environmental crisis
مقاله انگلیسی
42 The politics behind scientific knowledge: Sustainable forest management in Latin America
سیاست پشت دانش علمی: مدیریت جنگل پایدار در آمریکای لاتین-2021
Sustainable Forest Management (SFM) seeks to achieve an equilibrium in the economic, social and environ- mental value of all types of forests. This practice contrasts with the conventional view of managing forests, in which the focus is productivity. Thus, discussions about conventional forest management versus sustainable forest management play a central role in the political and scientific agendas. However, knowledge production and its direction can be biased by different contextual factors such as the way funding is assigned by each country, institutional priorities, and constraints on international cooperation. With this paper, we aim to analyze the contribution of scientific knowledge produced in Latin America within the sustainable forest management research landscape by applying a literature review method (Scopus database for 2015–2018 period). Our results show a similar contribution of national and foreign funds and institutions supporting scientific knowledge about SFM in Latin America. Foreign funding comes mainly from United States of America, and Europe. Latin American authors lead high proportion of scientific articles, and authorship gender was more equitable between male and female researchers. The studies were mostly focused on conservation combined with productivity goals, as well as pure conservation goals, although social studies and restoration goals were also present. Our findings highlight a significant contribution to the paradigm shift in half of the scientific articles. Some studies provided recom- mendations (specific or general) derived from their results, but we did not detected a clear relationship with funding origin. Moreover, we found that the high contribution to the paradigm shift (studies supporting SFM instead of traditional management) came from institutions based in Latin America. This article aims to contribute to discussions related to scientific funding in Latin America, the North-South scientific relations, and the future of forest in times of climate change.
keywords: سیاست های جنگلداری | همکاری بین المللی | بررسی ادبیات | منابع طبیعی | تحقیق و توسعه | بودجه پژوهشی | Forestry policies | International cooperation | Literature review | Natural resources | Research and development | Research funding
مقاله انگلیسی
43 Efficient and sustainable closed-loop supply chain network design: A two-stage stochastic formulation with a hybrid solution methodology
طراحی شبکه زنجیره تامین حلقه بسته کارآمد و پایدار: یک فرمول تصادفی دو مرحله ای با روش راه حل ترکیبی-2021
In recent years, consumers and legislators have pushed companies to design their supply chain networks to consider environmental and social impacts as an important performance outcome. Due to the role of resource utilization as a key component of logistics network design, another primary goal of design is ensuring available scarce resources are used as efficiently as possible across all facilities. To address efficiency issues in a sustainable closed-loop supply chain network, a stochastic integrated multi-objective mixed integer nonlinear programming model is developed in this paper, in which sustainability outcomes as well as efficiency of facility resource utilization are considered in the design of a sustainable supply chain network. In doing so, efficiency is assessed using a bi-objective output-oriented data envelopment analysis model. A hybrid three-step solution methodology is presented that creates a linear form of the original mixed integer nonlinear programming problem using piecewise McCormick envelopes approach. In the second step, an aggregated single objective programming model is derived by exploiting the multi-choice goal programming. Finally, a Lagrangian relaxation algorithm is developed to effectively solve the latter stochastic single objective mixed integer linear programming problem. The application of the proposed approach is investigated with data drawn from a case study in the electronics industry. This case study illustrates how firms may balance sustainability and efficiency in the supply chain network design problem. Further, it demonstrates the integration of efficiency results in improving economic aspects of sustainability as well as social responsibility outcomes, but also highlights the trade-offs that exist between efficiency and environmental impacts.
Keywords: Closed-loop supply chain network | Sustainability | Data envelopment analysis | Stochastic programming | Multi-choice goal programming | Lagrangian relaxation
مقاله انگلیسی
44 Biometric characteristics of Trachinus araneus Cuveir, 1829, Trachinus draco Linnaeus, 1758 and Trachinus radiatus Cuveir, 1829 (Pisces; Trachinidae) from the Egyptian Mediterranean waters
Biometric characteristics of Trachinus araneus Cuveir, 1829, Trachinus draco Linnaeus, 1758 and Trachinus radiatus Cuveir, 1829 (Pisces; Trachinidae) from the Egyptian Mediterranean waters-2021
The biometric characteristics of Trachinus araneus, Trachinus draco and Trachinus radiatus from the Egyptian Mediterranean waters at the West of Alexandria City, were studied. In total, 105, 96 and 55 specimens of these three Fish species were sampled, respectively, by the use of bottom trawls operated in the sectors of El-Dabaa and Sidi Abd El Rahman. The morphological characteristic and related index ratio were determined. The results showed that T. araneus total length varied from 10.9 to 30.0 cm TL with mean length of 19.87 ± 5.43 cm TL and a number of horizontal dots appear to be distributed along the lateral line, T. draco total length was 11.8 to 27.6 cm TL with a mean length of 17.85 ± 4.23 cm TL, and specimens of this Fish species showed yellow vertical oblique lines on the body. On the other hand, T. radiatus is characterized by a total length of 10.6 to 35.0 cm TL with a mean length 18.04 ± 4.87 cm TL, and by circular brown dots spread on the whole body and head. Furthermore, these three Fish species have poisonous spines, one on each operculum, and both spines on the internal border of the dorsal part of each eye orbit. The morphometric regression of each morphometric character showed close agreement between the observed and calculated values.© 2021 National Institute of Oceanography and Fisheries. Hosting by Elsevier B.V. This is an open accessarticle under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/).
Keywords: Biometric | Characteristics | Trachinus araneus | Trachinus draco | Trachinus radiatus | Mediterranean waters | Egypt
مقاله انگلیسی
45 Reconfiguration of electrical distribution network-based DG and capacitors allocations using artificial ecosystem optimizer: Practical case study
پیکربندی مجدد تخصیص DG و خازن مبتنی بر شبکه توزیع الکتریکی با استفاده از بهینه ساز اکوسیستم مصنوعی: مطالعه موردی عملی-2021
In this article, a new implementation of Artificial Ecosystem Optimizer (AEO) technique is developed for distributed generators (DGs) and capacitors allocation considering the Reconfiguration of Power Distribution Systems (RPDS). The AEO is inspired from three energy transfer mechanisms involving production, consumption, and decomposition in an ecosystem. In the production mechanism, the production operator allows AEO to produce a new individual randomly, whereas the search space exploration can be improved as illustrated in the consumption mechanism and exploitation can be performed in the decomposition. A practical case study of 59-bus Cairo distribution system in Egypt is simulated with different loading percentages. For optimizing the performance of that practical network, the AEO algorithm is employed for different scenarios. Besides, the results obtained by recent optimization techniques which are Jellyfish Search Optimizer (JFS), Supply Demand Optimizer (SDO), Crow Search Optimizer (CSO), Particle Swarm Optimization (PSO), Grey Wolf Optimizer (GWO) and Whale Optimization Algorithm (WOA) are compared with the developed AEO. The simulation results demonstrate the efficacies and superiority of the AEO compared to the others. It surpasses the other algorithms in terms of obtaining the best, mean, worst, and standard deviations. After optimal RPDS and DGs placements, the power losses are decreased by 78.4, 77.84 and 71.4% at low, nominal and high levels, respectively. However, the best scenario with its application prospects is mentioned after optimal RPDS, DGs, and capacitors where the power losses are decreased by 68.8, 85.87 and 89.91% at low, nominal and high levels, respectively.
KEYWORDS: Artificial ecosystem optimizer | Distributed generators | Electrical systems | Power losses | Reconfiguration
مقاله انگلیسی
46 Making the invisibles visible: Including animals in sustainability (and) accounting
قابل مشاهده کردن نامرئی ها: شامل حیوانات در حسابداری و پایداری-2021
In this essay we draw attention to a crisis that touches upon a great number of individuals: the plight of non-human animals. Billions of farmed animals are slaughtered each year to produce for instance food and clothes, while wild animals experience various degrees of human-induced harms. Yet, non-human animals are largely invisible in discussions of sustainability and associated accounting efforts. This is due to a problematic ontology that leaves domesticated animals hovering between society and nature while grouping wild animals with their habitats and inanimate things. Our purpose is to consider how to make animals visible in sustainability (and) accounting. To that end, we first illustrate how sociology and philosophy, among other disciplines, have begun to shift towards the view that non-human animals are worthy of our moral, political and legal consideration. We then develop a view of sustainability that explicitly includes animals and introduce an accounting framework with examples of indicators to track progress from no rights to fundamental rights for non-human animals.
keywords: حقوق حیوانات | رفاه حیوانات | شاخص ها | پایداری | Animal rights | Animal welfare | Indicators | Sustainability
مقاله انگلیسی
47 Effect of a theory-driven educational intervention on the level of knowledge, attitudes, and assessment practices regarding breakthrough cancer pain (BTCP) management among medical nurses in Hong Kong
تأثیر مداخله آموزشی مبتنی بر تئوری بر سطح دانش، نگرش ها و شیوه های ارزیابی در مورد مدیریت سرطان پیشرفته (BTCP) در پرستاران پزشکی در هنگ کنگ-2021
Purpose: To examine the effect of an educational intervention intended to improve medical nurses’ adherence to breakthrough cancer pain (BTCP) assessment practices and their level of knowledge, attitudes and perceived assessment practices regarding BTCP management. Methods: Nurses working in a regional hospital were recruited to this quasi-experimental study. The intervention group received a 3-h educational workshop and one session of individual clinical instruction, whilst the control group did not receive any intervention. Chart audits were performed to examine adherence to BTCP assessment practices as the primary outcome. A self-developed questionnaire was used to measure nurses’ knowledge, at- titudes and perceived assessment practices regarding BTCP management as the secondary outcomes. The chi- square or Fisher’s exact test was used to compare the rate of adherence to BTCP assessment practices between groups. A generalised estimating equation was used to compare changes in knowledge, attitudes, and perceived assessment practices between groups over time. Results: One hundred and five nurses completed the study. The chart audits revealed a significantly higher rate of adherence to BTCP assessment practices in the intervention group after the intervention (p < .05). The inter- vention group exhibited significant positive changes in scores for knowledge (β = 25.49, p < .001), attitude (β = 0.98 to 2.81, p < .01), and their perceived assessment practices (β = 1.33 to 3.14, p < .002) when compared with the control group. Conclusions: This theory-driven educational intervention significantly improved the medical nurses’ adherence to BTCP assessment practices and their level of knowledge attitudes and perceived assessment practices regarding BTCP management.
keywords: درد سرطان دستیابی به موفقیت | تحصیلات | پرستاران | دانش | نگرش های | ارزیابی | شیوه ها | Breakthrough cancer pain | Education | Nurses | Knowledge | Attitudes | Assessment | Practices
مقاله انگلیسی
48 Analysing the inhibitors of complexity for achieving sustainability and improving sustainable performance of petroleum supply chain
تجزیه و تحلیل مهارکننده های پیچیدگی برای دستیابی به پایداری و بهبود عملکرد پایدار زنجیره تأمین نفت-2021
In the era of business sustainability, the modern supply chain is becoming complex due to several inhibitors such as uncertainty in the market, technological innovation, environmental protocols, cross-border trade regulations, and many stakeholders’ involvement. In the existing literature, minimal discussion to study the inhibit supply chain complexity (SCC) inhibitors for achieving sustainability. Therefore, the study analyses the inhibitors to SCC and supply chain sustainability (SCS) jointly. The combined examination of the underlying relationship for improving the Petroleum Supply Chain’s sustainable performance (PSC) is arguably one of the complex sectors with a significant impact on the environment and sustainability. The inhibitors to SCC and SCS are identified through extensive literature review and experts’ opinions. Through a structured questionnaire, data were collected from PSC experts. An integrated approach of analytic hierarchy process (AHP) and interpretive structural modelling (ISM) is proposed to prioritize and examine the underlying relationship between inhibitors. This study explores the driving and dependence power of the inhibitors. The results indicate that most of the SCS inhibitors, such as institutional pressures (laws and regulations), strategic lack of strategic supplier alliance, market threat, act as drivers of SCC inhibitors, such as technological complexity, horizontal complexity, and complexity of customers. The study’s findings would help the supply chain managers and the petroleum sector policymakers to make better decision to overcome the challenges for achieving sustainability in PSC.
Keywords: Petroleum supply chain | Environment and sustainability | Complexity | Business strategy | Interpretive structural modelling | Performance
مقاله انگلیسی
49 ECG based biometric identification using one-dimensional local difference pattern
شناسایی بیومتریک مبتنی بر ECG با استفاده از الگوی تفاوت محلی تک بعدی-2021
In this work, an enhanced version of 1D local binary pattern is proposed, for the derivation of the most relevant features for ECG-based human recognition. Generally, ECG signal characteristics by nature impose some notable challenges, mostly related to its sensitivity to noises, artifacts, behavioral and emotional disorders and other variability factors. To deal with this critical issue, we use a One-dimensional Local Difference Pattern (1D-LDP) operator to extract the discriminating statistical features from ECG by using the difference between consecutive neighboring samples to capture both the micro and macro patterns information in the heartbeat activity while reducing the local and global variation occurred in ECG over time. To verify its robustness, K-nearest neighbors (KNN) linear support vector machine (SVM) and neural network were performed as the classifier models in this work. Obtained results show that the 1D-LDP operator clearly outperforms existing 1D-LBP variants on MIT-BIH Normal Sinus Rhythm and ECG-ID database.
Keywords: Electrocardiogram | 1D local binary pattern | Biometric | Classification
مقاله انگلیسی
50 A review and perspectives on predicting the performance and durability of electrical contacts in automotive applications
بررسی و دیدگاه‌هایی در مورد پیش‌بینی عملکرد و دوام کنتاکت‌های الکتریکی در کاربردهای خودرو-2021
This review reports the recent progress in predicting the performance and long-term durability of electrical connectors in the automotive industry. The review features a short introduction to electrical contacts as well as the validation process before product launch, followed by a study of fretting wear and the latest mathematical models describing this phenomenon. We discuss approaches to numerical modeling in the micro- and macro-scale, including the identification of the most promising research approaches to allow durability prediction of an electrical connector. Finally, we address some gaps in the research which require further investigation. This would allow further development of numerical models enabling the prediction of automotive connector durability with regard to its electrical and mechanical performance, and hence, the performance of the entire wire harness.
Keywords: Fretting | Modeling and simulation | Numerical modeling | Mechanics of materials | Electrical and electronic engineering | Modeling of degradation | LSR aging
مقاله انگلیسی
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