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نتیجه جستجو - Accounting

تعداد مقالات یافته شده: 577
ردیف عنوان نوع
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
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