با سلام خدمت کاربران در صورتی که با خطای سیستم پرداخت بانکی مواجه شدید از طریق کارت به کارت (6037997535328901 بانک ملی ناصر خنجری ) مقاله خود را دریافت کنید (تا مشکل رفع گردد).
ردیف | عنوان | نوع |
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81 |
Fair value accounting and corporate cash holdings
حسابداری ارزش کالا و حفظ نقدینگی شرکت-2018 A trade-off often exists between relevance and reliability of accounting numbers. Prior research suggests that fair value accounting increases the relevance and decreases the reliability. The reduced reliability may lead to more agency conflicts. We predict a positive relation between the use of fair value inputs and the level of corporate cash holdings because prior research links more agency conflicts to a higher level of cash. We find that increased use of fair value inputs is associated with a higher level of cash holdings, and the results are mainly driven by Level 1 and Level 2 fair value inputs. In addition, we find that our results are stronger for firms with more-able managers.
keywords: Fair value accounting| Accounting Standards Codification 820|Fair value inputs|Corporate cash holdings |
مقاله انگلیسی |
82 |
Applied behaviour analysis: What do teachers of students with autism spectrum disorder know
تحلیل رفتار اعمالی: معلمان دانش آموزان درباره اختلال طیفی درخودماندگی چه می دانند؟-2018 With rising numbers of school-aged children with autism educated in mainstream classrooms and applied behavior analysis (ABA) considered the basis of best practice, teachers’ knowledge in this field has become a key concern for inclusion. Self-reported knowledge of ABA of special needs teachers (n = 165) was measured and compared to their actual knowledge of ABA demonstrated in accurate responses to a multiple-choice test. Findings reported here show that teachers’ self-perceived knowledge exceeded actual knowledge and that actual knowledge of ABA was not related to training received by government agency. Implications for teacher training are discussed.
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مقاله انگلیسی |
83 |
مجموعه داده های مربوط به انگیزه های مدیریتی و عملکرد بانکی: شواهدی از سپرده های بانکی نیجریه
سال انتشار: 2018 - تعداد صفحات فایل pdf انگلیسی: 5 - تعداد صفحات فایل doc فارسی: 9 این مطالعه مجموعه داده ای بر تأثیر انگیزه های مدیریتی بر عملکرد بانکی در گزیده سپرده های بانک (DMB) در نیجریه را بررسی می کند. استفاده از انگیزه های مدیریتی برای هماهنگ کردن مشوق های اصلی و کارگزاران، توسط نظریه پردازان سازمان حمایت می شود، اما ویژگی بانکداری از لحاظ نقش هماهنگی، ساختار سرمایه، ناشفافی و پیچیدگی معاملات در میان دیگر پیشنهادات گوناگون در تحقیقات نظارتی شرکت، نیز ارائه می شود. مجموعه داده های بیش از یک دوره طولی بین سال های 2006 و 2016، اطلاعاتی در مورد مشوق ها خاص مدیرانه و اندازه گیری عملکرد مالی فراهم می کند. داده های توصیفی و استنباطی مانند همبستگی و برآورد تحلیل پنل رگرسیون ارائه شده است. هنگام تجزیه و تحلیل ، داده ها می توانند نشانگر تعیین پیش بینی های منحصر به فرد مدیران باشد که میتوانست کارایی بانک ها را افزایش دهد.
کلیدواژگان: CEO پاداش مشوق های مدیرانه | عملکرد سپرده های پولی بانک های نیجریه | یکپارچگی برد نظارتی مدیران پرداخت |
مقاله ترجمه شده |
84 |
Charting the attitudes of county child protection staff in a post-crisis environment
نمودار نگرش کارکنان حفاظت از کودکان در یک محیط پس از بحران-2018 Three children died while in the Erie County Child Protective Services (CPS) system between 2012 and 2014.
The purpose of this mixed-methods study is to understand the impact on CPS workers in the post-crisis en
vironment. The results of the ProQOL Ver. 5.0 survey we administered to Erie County CPS workers revealed low
levels of compassion satisfaction, but surprisingly low levels of burnout and compassion fatigue as well. The
qualitative phase of this study, consisting of 10 focus groups, revealed dissatisfaction with continued high
caseloads, bureaucratic and punitive agency practices, work-life imbalance, inconsistent and inadequate su
pervision, unsafe work environments, unappealing office conditions and lack of workplace amenities, weak
organizational support, inconsistent procedures and policies, limited opportunities for peer support, and shuf
fling of work teams with little to no input from CPS workers. We conclude that Erie Countys CPS Division
adheres to an antiquated machine bureaucracy (top-down) organizational structure which is out of step with
efficient and effective management of the contemporary workforce in a field where child abuse and maltreat
ment is a persistent if not growing problem.
Keywords: Child welfare workers ، County government ، ProQOL ، Compassion satisfaction ، Secondary trauma ، Burnout ، Street level bureaucrats |
مقاله انگلیسی |
85 |
How investors value cash and cash flows when managers commit to providing earnings forecasts
وقتی که مدیران متعهد می شوند که پیش بینی های درآمدها را تامین کنند سرمایه گذاران چگونه نقدینگی و جریان های نقدینگی را ارزش گذاری می کنند؟-2018 Theory considers voluntary disclosure to be an important mechanism for reducing information asymmetry in the corporate setting (Bertomeu, Beyer, & Dye, 2011). Prior research on corporate cash policy suggests that investors value cash holdings more when information asymmetry is low (e.g., Drobetz, Gruninger, & Hirschvogl, 2010). Given both streams of literature, we examine whether investors value cash and cash flows higher for firms that commit to providing management earnings forecasts, an important form of voluntary disclosure. In univariate analyses, we show that committed forecasting is negatively associated with widely accepted measures of information asymmetry. In multivariate tests, we document that committed forecasting is associated with a higher market value of cash, surplus cash and operating cash flows. Our multivariate results are robust to adjustments for endogeneity in managers forecast decision, and to the inclusion of controls for alternative uses of cash, firm information quality, information demand and governance.
keywords: Management earnings forecasts |Voluntary disclosure |Value of cash |Agency costs |
مقاله انگلیسی |
86 |
Land versus livelihoods: Community perspectives on dispossession and marginalization in Ghanas mining sector
دیدگاه جامعه در سلب مالکیت و به حاشیه راندن در بخش معدن در غنا-2018 Globally, land has significant socio-economic value since it is a major source of livelihood for people who use it
for farming. Yet, mineral mining is reducing peoples access to their land. This paper employs the global land
grabbing literature to examine the political economy of land dispossession in Ghanas mining sector, with a focus
on the activities of two multinational companies. The argument is that is that the dispossession that occurs due to
the proliferation of mineral extraction undermines the potential contribution of mining to sustainable livelihood
outcomes for people in host communities. To augment this argument, the paper draws upon primary data
gathered using two methods namely, semi-structured interviews and focus group discussions in addition to a
plethora of secondary sources, on the community perspectives on dispossession and marginalization relative to
land and livelihoods in Ghanas mining sector. Drawing upon such data, the paper also underscores the inter
sections of place (global and local) and agency (domestic and foreign) with the overall objective of using the case
of Ghana to underscore how land dispossession remains an important driver of social injustice, marginalization,
and poor livelihoods in mining communities.
Keywords: Land dispossession ، Marginalization ، Livelihoods ، Land grabbing ، Accumulation by dispossession ، Mining communities ، Ghana |
مقاله انگلیسی |
87 |
Medialab stories: How to align actor network theory and digital methods
داستان Medialab: چگونگی تراز کرن تئوری شبکه بازیگر و روش های دیجیتال-2018 The history of laboratories may become controversial in social sciences. In this paper, the story of Sciences Po Me´dialab told
by Venturini et al. is discussed and completed by demonstrating the incoherence in the choice of digital methods at the
Me´dialab from the actor network theory perspective. As the Me´dialab mostly used web topologies as structural analysis of
social positions, they were not able to account for the propagation of ideas, considered in actor network theory as nonhumans that have their own agency. The main arguments in favour of the ‘more continuous social’ developed at the Me´dialab
(quali-quanti, following the actors, zooming) proved to be as misleading as the network metaphor. The distribution of agency
that actor network theory so successfully expands was paradoxicallty reduced to structures and individual preferences, to
the detriment of the agency of replications that circulate entities in the form of messages, content or memes, and that should
now become the next step for actor network theory-style digital methods.
Keywords: Digital methods | actor network theory | quantification | agency | replications | web studies |
مقاله انگلیسی |
88 |
Reflections on the criteria for the sound measurement of intellectual capital: A knowledge-based perspective
بازتابی بر معیارهای اندازه گیری صدا از سرمایه فکری: چشم انداز مبتنی بر دانش-2018 As knowledge has become a key factor of competitive advantage for organizations, regions,
and nations, its measurement has gained tremendous importance. During the last two dec
ades, the intellectual capital school of thought has produced numerous measurement
frameworks and models for capturing the intangible bases of value creation, which cur
rently occupy a well-established position in academia. In this paper, we argue that some
thing important might have been lost along the way, namely, a thorough understanding of
knowledge as the basis for human and organizational productive behavior. We argue that
in order to remain relevant in the face of the increasing knowledge intensity of work, orga
nizing, and value creation, the measurements of intellectual capital (IC) should revisit the
foundations of what knowledge is. In order to regain this understanding, this paper draws
on a knowledge-based perspective and proposes four critical themes that should be better
recognized in IC measurement: multi-dimensionality, human agency and action, contextu
ality, and temporality and dynamics. We discuss the challenges that each theme poses for
IC measurement and construct a set of criteria and applications for a more adequate mea
surement of IC.
Keywords: Intellectual capital ،Critical ، Measurement ، Knowledge |
مقاله انگلیسی |
89 |
Assessing the performance of tourism supply chains by using the hybrid network data envelopment analysis model
بررسی عملکرد زنجیره های تامین گردشگری با استفاده از مدل تحلیل پوشش داده ای شبکه ای ترکیبی-2018 Although the importance of cooperation and coordination in tourism supply chains has been emphasized in previous research, studies continue to focus purely on the performance of a particular division within a given tourism supply chain. The primary aim of this study was to establish a hybrid network data envelopment analysis (DEA) model for measuring integrated and divisional performance within the supply chain. The main factor distinguishing the DEA model from previous network models is the assumption of input types; variable and semifixed inputs are respectively measured using radial and nonradial assumptions in mathematical plan programming. Another significant difference between the hybrid network DEA model and previous supply chain efficiency models is that the hybrid model contains a measurement defining the overall efficiency of tourism supply chains. To test the proposed model, the performance of the tourism supply chain across 30 regions in China was evaluated. The empirical results provide several practical insights for tourism supply chain management.
keywords: Tourism supply chain |Travel agency |Hotel |Tourism education |Efficiency |Data envelopment analysis |
مقاله انگلیسی |
90 |
Solving the crisis: When agency is the preferred leadership for implementing change
حل بحران. وقتی آژانس رهبری مطلوب برای اجرای تغییر است-2018 Glass-cliff research shows that female leaders are preferentially selected in a crisis to signal change and not for
their leadership qualifications. In parallel, the management literature urges for agentic “masculine” leadership to
turn around organizations in crisis. We hypothesized that, regardless of their gender, agentic leaders should be
preferred to communal leaders if leadership qualifications and actual change potential motivate leader selection.
Three experimental studies demonstrated that agentic (vs. communal) candidates were perceived to match
poorly-performing (vs. strongly-performing) companies. This effect was accounted for by perceptions of agentic
candidates higher suitability, higher task-orientation (versus person-orientation), and higher change potential.
We discuss that women face ambiguity as to why they become leaders in crisis contexts: because they are
perceived as signaling change, stereotypically linked to their gender, or for their perceived agentic qualities as
leaders. In contrast, men become crisis leaders due to their perceived agentic change potential.
Keywords: Glass cliff ، Leadership ، Gender ، Agency ، Communality ، Change potential |
مقاله انگلیسی |