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ردیف | عنوان | نوع |
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31 |
Assessment of Medical Expenditure for Patients With Breast Cancer in China: Evidence From Current Curative Expenditure by System of Health Accounts 2011
ارزیابی هزینه های پزشکی برای بیماران مبتلا به سرطان پستان در چین: شواهد از هزینه های درمانی فعلی توسط سیستم حساب های بهداشتی 2011-2021 Objectives: The incidence and mortality of breast cancer have been increasing in China and bring heavy economic burdens to
patients, families, and society. This study aimed to analyze the structure and influencing factors of inpatient expenditures of
patients with breast cancer and put forward suggestions for insurance management.
Methods: A multistage stratified random sampling method was used to investigate 379 medical institutions and 7366 pieces of inpatient records of patients with breast cancer in Dalian in 2018. Under the framework of “System of Health Accounts 2011,” the current curative expenditure (CCE) and its distribution were calculated. The relationships between hospitalization expenditure and factors were analyzed by multiple stepwise regression and structural equation modeling. Results: The CCE of patients with breast cancer in Dalian in 2018 was U273.38 million, accounting for 10.66% of the total expenditure on cancer. The majority of the CCE flowed to large general hospitals. The CCE was concentrated in patients aged 40 to 69 years (23.46%). The hospitalization expenditure correlated positively with length of stay, surgery, and drug expenses (rs = 0.586-0.754, P,.01) and negatively associated with age (rs = 20.074, P,.01). The length of stay mediated the relationship between surgery and hospitalization expenses for patients with breast cancer. The factors that affected the hospitalization expenditure were the drug expenses, surgery, length of stay, insurance status, and institution level. Conclusions: The cost control for CCE of breast cancer inpatient treatment is crucial in China. Promoting hierarchical diagnosis and treatment, reducing the length of stay, and improving medical insurance depth would be effective measures to reduce the financial burden of patients. keywords: breast cancer | current curative expenditure | hospitalization expenses | System of Health Accounts 2011 |
مقاله انگلیسی |
32 |
ConTrib: Maintaining fairness in decentralized big tech alternatives by accounting work
ConTrib: حفظ انصاف در جایگزین های غیرمتمرکز فناوری بزرگ با کار حسابداری-2021 ‘‘Big Tech’’ companies provide digital services used by billions of people. Recent developments, however,
have shown that these companies often abuse their unprecedented market dominance for selfish interests.
Meanwhile, decentralized applications without central authority are gaining traction. Decentralized applications critically depend on its users working together. Ensuring that users do not consume too many resources
without reciprocating is a crucial requirement for the sustainability of such applications.
We present ConTrib, a universal mechanism to maintain fairness in decentralized applications by accounting the work performed by peers. In ConTrib, participants maintain a personal ledger with tamper-evident
records. A record describes some work performed by a peer and links to other records. Fraud in ConTrib
occurs when a peer illegitimately modifies one of the records in its personal ledger. This is detected through
the continuous exchange of random records between peers and by verifying the consistency of incoming records
against known ones. Our simple fraud detection algorithm is highly scalable, tolerates significant packet loss,
and exhibits relatively low fraud detection times. We experimentally show that fraud is detected within seconds
and with low bandwidth requirements. To demonstrate the applicability of our work, we deploy ConTrib in the
Tribler file-sharing application and successfully address free-riding behaviour. This two-year trial has resulted
in over 160 million records, created by more than 94’000 users.
keywords: عادلانه بودن | برنامه های کاربردی غیر متمرکز | حسابداری | رایگان RiderPrevention | Fairness | Decentralizedapplications | Accountingmechanism | Free-riderprevention |
مقاله انگلیسی |
33 |
Linking standard Economic Account for Forestry and ecosystem accounting: Total forest incomes and environmental assets in publicly-owned conifer farms in Andalusia-Spain
پیوند حساب استاندارد اقتصادی برای حسابداری جنگلداری و اکوسیستم: کل درآمد جنگل ها و دارایی های محیطی در مزارع عمومی متعلق به مالکیت در اندلس اسپانیا-2021 A major problem faced by government as trustee of society charged with conserving the nation’s forest envi-
ronmental asset is that the standard Economic Account for Forestry (EAF) fails to measure the contribution of
nature to total forest incomes and environmental assets. In the context of this government mission, the debate
arises with regard to how to uncover the contribution of nature to the total forest incomes enjoyed by people
through a refined accounting framework which extends the EAF. The latter is applied by the statistics office to
estimate the values added of timber, firewood, cork, resin, industrial nut and other non-woody final products of
the forest at national/sub-national scale. Bearing in mind this narrow scope of the EAF, this research proposes the
application of the experimental Agroforestry Accounting System (AAS), which extends the forest incomes and
environmental asset estimates by applying simulated exchange values stated/revealed by consumers for non-
market public goods and services. We apply the EAF and AAS frameworks to 12 large publicly-owned pro-
tected conifer forest farms which are not available for sale on the competitive land market and which cover an
area of 47,262 ha in Andalusia-Spain. In this conifer farm case study, the EAF considers the economic activities of
timber, firewood, aromatic plants and residential service. The AAS adds to the EAF activities those of grazing,
conservation forestry, hunting, livestock, agricultural crops, livestock-keeper private amenity, fire services, free
access recreation, mushrooms, carbon, landscape conservation, threatened wild biodiversity and water supply
runoff stored lower down the watershed in public reservoirs. The objectives of this conifer farm case study are,
first, to compare the final products and incomes estimated by applying the EAF and AAS frameworks and, second,
to measure the sensitivity of conifer farm environmental assets to changes in land ownership rights and dis-
counting rates in accordance with the AAS results. The conifer farm results show total income measured by the
AAS is 38 times higher than the EAF net value added (NVA) for the 2010 period. The AAS economic activities of
forestry conservation, fire services and landscape conservation activities generate 71% of the conifer farm labour
compensation. The AAS opening environmental asset measured at the assumed competitive real baseline dis-
counting rate of 3% is 6371.6 €/ha, which is 3.7 times lower than it would be if the conifer farm was available for
sale on the competitive land market. The change in the baseline discounting rate chosen, from 3% to 1.5%, would
lead to an increase of 116% in the value of the opening environmental asset. The above results reveal the
inconsistent EAF measurement of total conifer farm incomes. The sensitivity analysis underlines the important
effects on the environmental asset arising from changes in land ownership rights and discounting rates. keywords: حساب اقتصادی برای جنگلداری | سیستم حساب های ملی | سیستم حسابداری جنگلداری | خدمات محیط زیستی | درآمد زیست محیطی | Economic account for forestry | System of national accounts | Agroforestry accounting system | Ecosystem services | Environmental income |
مقاله انگلیسی |
34 |
Prediction of forest parameters and carbon accounting under different fire regimes in Miombo woodlands, Niassa Special Reserve, Northern Mozambique
پیش بینی پارامترهای جنگلی و حسابداری کربن تحت رژیم های مختلف آتش سوزی در جنگل های میومبو، رزرو ویژه NIASSA، شمال موزامبیک-2021 Miombo woodlands are the most extensive dry forest type in southern Africa, covering ca. 1.9 million km2 across
seven countries. Fire is a key ecosystem process that has structured miombo for the last 200,000 years. However,
how fires affect the ecosystems functioning is not well understood. In this study, we used the individual-based
forest model called FORMIND to analyze the carbon balance in the miombo woodlands of Niassa Special Reserve
(NSR), northern Mozambique. The 42.000 km2 NSR represents the most important conservation area in
Mozambique (~31% of the total conservation area in the country) and of miombo woodlands worldwide. Longterm inventory data from 2004 to 2019 for NSR were used to calibrate FORMIND. The primary ecosystem
processes of this model are tree growth, mortality, regeneration, and competition. Fire is set as one of the main
factors that affect these processes, after the woodland reaches an equilibrium at 200 years of age. We also
calculated the Net Present Value (NPV) of carbon credits resulting from altering the fire regime (e.g., reducing or
eliminating fires). The FORMIND model successfully reproduced important characteristics of the woodlands
(aboveground biomass, stem size distribution and basal area). NPV estimates of above-ground woody biomass
carbon stocks were highly dependent on the woodland age. The maximum NPV estimates were generated for a
30-year project starting with 200 year old woodlands (the current forest age) at 192–1339 USD based on a
realistic range of carbon values (i.e., 3–20 USD MgCO2e− 1). While fire plays an important role in miombo
woodlands by reducing stock and changing species composition, its effects on the capacity of the woodland to
mitigate the effects of climate change varies depending on the age of stands. Our results show that FORMIND
model reliably reproduce the field inventory data, thus can be used to improve carbon accounting standards. We
recommend the development of a fire management system to sustain the miombo woodlands of NSR for multiple
reasons. NSR is a globally significant protected area, but perhaps more importantly it could become a regional
example for how to improve miombo woodland management. Given that miombo woodlands provide a myriad
of ecosystem services to rural Africans, investing in improving fire management could increase the benefits to
local communities. Altering fire regimes could improve habitat quality and promote greater resilience to climate
change while sequestering carbon. In addition, local employment opportunities in fire management could be
created via carbon financing from a carbon project. However, much more outreach and education will be needed
to local and national stakeholders for fire management to be perceived more positively and realize the potential
to generate multiple benefits for nature and people.
keywords: مدل GAP Formind | دینامیک اکوسیستم | حسابداری کربن | مدیریت آتش نشانی | خط مشی آتش | FORMIND gap model | Ecosystem dynamics | Carbon accounting | Fire management | Fire policy |
مقاله انگلیسی |
35 |
Linking biodiversity into national economic accounting
پیوند تنوع زیستی به حسابداری اقتصادی ملی-2021 Biodiversity underpins the supply of ecosystem services essential for well-being and economic development, yet
biodiversity loss continues at a substantial rate. Linking biodiversity indicators with national economic accounts
provides a means of mainstreaming biodiversity into economic planning and monitoring processes. Here we
examine the various strategies for biodiversity indicators to be linked into national economic accounts, specif-
ically the System of Environmental-Economic Accounts Experimental Ecosystem Accounting (SEEA EEA)
framework. We present what has been achieved in practice, using various case studies from across the world.
These case studies demonstrate the potential of economic accounting as an integrating, mainstreaming frame-
work that explicitly considers biodiversity. With the right indicators for the different components of biodiversity
and scales of biological organisation, this can directly support more holistic economic planning approaches. This
will be a significant step forward from relying on the traditional indicators of national economic accounts to
guide national planning. It is also essential if society’s objectives for biodiversity and sustainable development
are to be met. keywords: سیستم حسابداری اقتصادی محیط زیست | رادیو | تنوع زیستی | خدمات محیط زیستی | توسعه پایدار | System of environmental economic accounting | SEEA-EEA | Biodiversity | Ecosystem services | Sustainable development |
مقاله انگلیسی |
36 |
The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector
اهمیت سیستم های اطلاعاتی حسابداری یکپارچه برای تحقق بهره وری و پایداری در بخش کشاورزی-2021 Agricultural information systems are an integral part of modern farming and are helping to
make a significant contribution to improved farm productivity and profitability. To date,
however, there has been a failure to integrate accounting information systems with onfarm data, despite today’s farmers facing unprecedented and interconnected economic
and resource pressures. This study explores this problem in more detail, defines the objectives of the solution and develops a model of integrated accounting and agricultural information systems, drawing on a ‘fads and fashions’ framework and advancing our
understanding of bundled innovations. Using data from a participatory case study in
Australian potato farming, the study integrates accounting data with soil moisture and climate data to track, alert and inform irrigation decisions. Development of preliminary digital software based on the model demonstrates how cost-informed tracking, alerts and
forecasting can be supported by bundling accounting information systems and sensing
technology. In doing so, the model extends the fads and fashions framework for agricultural information systems and demonstrates how accounting information can be the key
for improved water productivity, profitability and agricultural sustainability.
keywords: تصمیم گیری کشاورزی | سیستم های حسابداری یکپارچه | نوآوری های همراه | سنسور | اطلاعات دیجیتال | ایستگاه های آب و هوا | تصویربرداری ماهواره ای | Agricultural decision-making | Integrated accounting systems | Bundled innovations | Sensors | Digital information | Weather stations | Satellite imagery |
مقاله انگلیسی |
37 |
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19
تأثیر قابلیت های مدیریت اطلاعات شخصی و عوامل اجتماعی-روانشناختی بر اهداف به اشتراک گذاری دانش حرفه ای حسابداری: پیش و پس Covid-19-2021 Given the increased emphasis on individual factors in knowledge management research, this
study proposes a research model that examines the effects of personal information management
capabilities and social-psychological factors on the knowledge-sharing intention of accounting
professionals. The survey results from 136 accounting professionals reveal that both personal
information management capabilities and perceived image can positively influence knowledge-
sharing behavior. Conversely, reciprocity and loss of knowledge power do not exhibit a signifi-
cant role in knowledge-sharing intentions. The comparison analyses between pre- and post-
COVID-19 sample groups indicate similar results for the hypothesized relationships while there
are notable mean differences in knowledge sharing intention, image and information processing
capabilities. This study extends current research by incorporating personal information man-
agement capabilities to examine the power of the “individual” in knowledge sharing and offers
timely evidence of accounting professionals’ personal knowledge management practices during
the period of COVID-19. This study raises implications for researchers and practitioners interested
in knowledge management in the accounting profession. keywords: تصویر | قصد به اشتراک گذاری دانش | از دست دادن قدرت دانش | قابلیت های مدیریت اطلاعات شخصی | متقابل | Image | Knowledge-sharing intention | Loss of knowledge power | Personal information management capabilities | Reciprocity |
مقاله انگلیسی |
38 |
Efficiency assessment in co-production systems based on modified emergy accounting approach
ارزیابی کارایی در سیستم های تولید مشترک بر اساس رویکرد حسابداری اضطراری اصلاح شده-2021 Emergy accounting in a system with co-production branch is of great scientific interest since each branch cor-
responds to a different transformity value. In previous studies, limitations associated with emergy accounting in
co-production systems have been highlighted where some “inputs” have to be added to obtain a “useful” product
from a “co-product” – giving rise to inaccuracies in the emergy accounting process. To address these method-
ological aspects of emergy assessment in co-production systems, a modified physical quantity method (MPQM) –
that goes in line with the standard emergy algebra – has been proposed in order to provide a different perspective
for accounting co-products efficiency. The robustness of MPQM has been verified by taking the case study of
Eucalyptus pulp production and a comparison is made against conventional and energy/exergy weighting
methods. As per the results, MPQM was able to provide accurate results for co-production systems as compared
with other emergy accounting methods. However, the case of Eucalyptus pulp production was found to be
“inefficient” following the MPQM approach. These findings are expected to strengthen the methodological as-
pects of emergy accounting based on the physical quantity criterion. keywords: ظهور | سیستم تولید همکاری | روش فیزیکی اصلاح شده | دگرگونی | ارزیابی کارایی | Emergy | Co-production system | Modified physical quantity method | Transformity | Efficiency assessment |
مقاله انگلیسی |
39 |
Accounting for spatial autocorrelation is needed to avoid misidentifying trade-offs and bundles among ecosystem services
حسابداری برای خودهمبستگی فضایی مورد نیاز برای جلوگیری از شناسایی نادرست مبادلات و بستهها در میان خدمات اکوسیستم-2021 The identification of relationships between multiple ecosystem services (ES) (i.e. trade-offs, synergies and
bundles) is essential for ES management. However, the identification of ES relationships may be susceptible to
spatial autocorrelation — a statistical bias due to ES observations being related to each other across space. Spatial
autocorrelation remains largely overlooked in the literature on ES relationships and its implications are not clear.
Here we assess the implication of not accounting for spatial autocorrelation when determining ES relationships
using four ES found in the city-state of Singapore. We quantify the ES relationships using some of the most
common methods of determining relationships between ES: correlation, regression and principal component
analysis. We then compare each method with the corresponding method that accounts for spatial autocorrela-
tion. We found that accounting for spatial autocorrelation resulted in less statistically significant ES relationships,
especially at finer resolutions, in correlations (33.3% less significant relationships) and regressions (50% less
relationships). Depending on the spatial resolution, different ES were bundled when accounting for spatial
autocorrelation when using principal component analysis. Our results suggest that not accounting for spatial
autocorrelation in ES relationship studies is likely to result in the misidentification of ES trade-off, synergies and
bundles. We thus recommend that future ES relationship studies consider the effects of spatial autocorrelation in
their analyses. keywords: نرم افزار خدمات اکوسیستم | تجزیه فضایی | تجارت | همکاری | مشارکت طبیعت به مردم | مزایای طبیعت | Ecosystem services bundles | Spatial analysis | Trade-offs | Synergies | Nature’s contributions to people | Nature’s benefits |
مقاله انگلیسی |
40 |
Utilizing LiDAR data to map tree canopy for urban ecosystem extent and condition accounts in Oslo
با استفاده از داده های LIDAR به نقشه سایبان درخت برای اکوسیستم های شهری و حساب های وضعیت در اسلو-2021 LiDAR-based segmentation of urban tree canopies and their physical properties (canopy height, canopy diameter,
3D surface and volume) is a replicable, complementary and useful information source for urban ecosystem
condition accounts, and an important basis for ecosystem service modeling and valuation. However, using
available LiDAR data collected for municipal purposes other than vegetation mapping (such as for example
engineering) entails a level of accuracy which may limit the usefulness of the data for change detection in
ecosystem accounts. To account for changes in the urban tree canopy of Oslo (capital city of Norway) between
2011 and 2017, a segmentation model was developed based on available airborne LiDAR data scanned for
general purposes. The results from the entire built-up area of Oslo indicate a general increase in the number of
tall trees (>15 m) and a moderate increase in the number of small trees (<15 m), with the exception of trees
between 6 and 10 m which seem to have a relatively constant development over the given period. The total tree
canopy area within the built-up area increased by 17.15%, with a corresponding 21.35% increase in the tree
canopy volume. The results for the Small House plan area, a policy focus area subject to urban densification and
special regulations for felling of large trees, indicate a large increase in small trees (<10 m) and a moderate
decrease in tall trees (>10 m). The total tree canopy area within the Small House plan area decreased by 1.04%,
with a corresponding 2.13% decrease in the tree canopy volume. With respect to the segmentation accuracy, the
changes in aggregate tree canopy cover are too small to determine canopy change with confidence. This study
demonstrates the potential for identifying ecosystem condition indicators as well as the limitations of using
general purpose LiDAR data to improve the precision of urban ecosystem accounting. For future ecosystem
service accounting in urban environments, we recommend that municipalities implement data acquisition programs that combine concurrent field data sampling and LiDAR campaigns designed for urban tree canopy
detection, as part of general urban structural inventorying. We recommend using LiDAR and satellite remote
sensing data depending on canopy densities. We also recommend that future tree canopy segmentation is done
within a cloud-computing environment to ensure sufficient geoprocessing capacity.
keywords: تشخیص نور و محدوده (LIDAR) | سیستم های اطلاعات جغرافیایی (GIS) | سنجش از راه دور | حسابداری اکوسیستم | خدمات محیط زیستی | تقسیم بندی سایبان درخت | Light Detection And Ranging (LiDAR) | Geographical Information Systems (GIS) | Remote sensing | Ecosystem accounting | Ecosystem services | Tree canopy segmentation |
مقاله انگلیسی |