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ردیف | عنوان | نوع |
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11 |
Exploring accounting history and accounting in history
بررسی تاریخ حسابداری و حسابداری در تاریخ-2021 Accounting history, as the history of accounting and the consideration of accounting in
history, provides insight into an understanding of accounting in the past, for the present,
and into the future. Whilst often viewed as a routine, rule driven practice, the accounting
history discipline recognises accounting as having a much wider pervasiveness as social
practice and even moral practice. As social practice, accounting affects individual, organisational and societal behaviour. This collection of articles demonstrates the importance of
looking at history to provide context and illustrates that understandings of the past lead to
comprehension of the present and foresight for the future. The articles in this special issue,
international in essence, epitomize the diversity of the accounting history field in
exploring accounting in diverse organizations, in investigating accounting in its wider
context and in employing different theoretical approaches. In considering the accounting
phenomenon that occurred, there is additionally the insight of that which did not occur,
the relevance of past events and non-events as an ingredient to better understanding the
present and to potentially reshaping the future.
The articles explore of the role of actors/agents around accounting and organizational change, how key individuals and networks of individuals, can influence others, both within and external to the organization, to enact change or prevent change in areas where accounting contributes. It is suggested that these studies could be extended, to consider more widely the influence of the interaction of individuals via prosopographical or similar studies. This collection of articles has global reach, and we make an additional call for more international, interactional or comparative approaches to studies in accounting history. Accounting history studies can further investigate organizational contexts and situations, exploring reporting internally and externally to the organization and informing current and future accounting and related practices. keywords: |
مقاله انگلیسی |
12 |
Pathways to individual performance: Examining the interplay between knowledge bases and repository kms use
راه های عملکرد فردی: بررسی تعامل بین پایگاه های دانش و استفاده از مخزن KMS-2021 The aims of this study are to gain further insight into the contingent performance effects of repository knowledge
management systems (KMS) use. While prior research has laid the foundations, a nuanced understanding of the
interplay between the individual’s personal and social knowledge bases and KMS usage behaviors is missing.
Drawing from prior information systems literature, we identify two components of KMS use, usage frequency and
usage intensity. We examine the influence of knowledge bases on individual performance, and the moderating
influence of the usage behaviors. We test the hypothesized research model on usage and performance data from
18,219 real estate agents. We find support for different pathways to individual performance based on configu-
rations of knowledge bases and usage behavior. Overall, the study provides an integrated view of the interplay
between the three constituents of technology-based learning – cognition, behavior, and performance. keywords: مدیریت دانش | سیستم های مدیریت دانش | استفاده از آن | مخازن دانش | فرکانس استفاده | شدت استفاده | تجربه حرفه ای | عضویت تیمی | Knowledge management | Knowledge management systems | It use | Knowledge repositories | Usage frequency | Usage intensity | Professional experience | Team membershipintroduction |
مقاله انگلیسی |
13 |
How does traditional knowledge of Cassiae semen shed light on weight management? – A classical and modern literature review
دانش سنتی منی فلوس چگونه مدیریت وزن را روشن می کند؟ - بررسی ادبیات کلاسیک و مدرن-2021 Ethnopharmacological relevance: The seed of Senna obtusifolia (L.) H. S. Irwin & Barneby (Cassiae semen, CS) also
known as Jue ming zi in China, has been traditionally used for weight management by purging the liver and
improving the liver functions to support digestion. In the past decades, it has been used for hepatoprotection and
treatment of overweight and other metabolic disorders such as hyperlipidaemia and diabetes.
Aim of the review: This review aimed at providing comprehensive information on the traditional usages, phar-
macology, phytochemistry and toxicology of CS and critically exploring its potential usage for clinical weight
management from both traditional and modern application perspectives.
Materials and methods: In order to fully understand the properties, actions and indications of CS, two sets of
Chinese classical texts were searched, namely: Zhong Hua Yi Dian (Encyclopedia of Traditional Chinese Medi-
cine) and Zhong Guo Ben Cao Quan Shu (Complete Collection of Traditional Texts on Chinese Materia Medica).
The purpose of studying these classical texts was to determine the traditional use of CS in weight management.
Comprehensive searches were also performed on seven databases for publications on original randomised clinical
trials (RCT), in vivo, in vitro or in silico studies related to pharmacological effects of CS. Detailed information
about the phytochemistry of CS was collected from books, encyclopedia, online databases and journal literature.
Findings: In classical literature review, 89 classic texts provided information of properties, actions and indications
of CS. In modern literature review, 44 studies were included for analysis, including 5 RCTs, 7 in vivo studies, 14 in
vitro studies, 2 in silico studies and 16 studies of mixed types. Chinese classic literature has provided traditional
evidence of the usage of CS for weight management. Contemporary studies have revealed that CS has weight loss
effects and possesses some other pharmacological activities supporting weight management. Some chemical
compounds of CS have been hypothesised to have a direct or indirect contribution to weight control.
Conclusions: The relationships between chemical compounds and the corresponding weight-loss target proteins
are not fully understood. Therefore, CS constituents should be further explored for the development of novel
therapeutic or preventive agents for the treatment of overweight and obesity. keywords: طب سنتی چینی | چاقی | اضافه وزن | ملین | لیپیدها | Traditional Chinese medicine | Senna obtusifolia | Cassia obtusifolia | Cassiae semen | Obesity | Overweight | Laxative | Lipids |
مقاله انگلیسی |
14 |
Incentives for personal carbon account: An evolutionary game analysis on public-private-partnership reconstruction
مشوقها برای حساب کربن شخصی: تجزیه و تحلیل بازی تکاملی در بازسازی مشارکت عمومی-خصوصی-خصوصی-2021 This paper explores the effective incentive mechanisms for personal carbon accounts (PCAs) to reduce
carbon emissions from household. First, a novel Public-Private Partnership for personal carbon accounts
(PPPePCAs) is constructed to discover the incentive effect of the integration of government mechanisms
and market mechanisms on emissions reduction from household energy consumption. Second, the
evolutionary game model among the government, financial institution, and consumer is presented to
analyze the evolutionary stability strategies (ESS) of participants and verify the effectiveness of PPP-PCAs.
Finally, taking Ant Forest as an example, we perform sensitivity analyses of key parameters and describe
the optimal path to promote the development of PCAs. The numerical results show that government
mechanisms, such as subsidies and carbon taxes have little effect on consumers’ low-carbon decisions,
without any other participants. When the private sectors, e.g., financial institutions, enterprises and
carbon platforms are introduced into model, the market mechanisms can effectively promote the healthy
and rapid development of PCAs. It finds that the government’s low-carbon subsidies for financial institutions are the most effective, followed by the low-carbon benefits provided by the private sectors to
consumers. The above conclusions can provide a theoretical basis and reference for the incentive
mechanisms to promote the development of PCAs.
keywords: حساب شخصی کربن | رفتار مصرف انرژی خانگی | بخش خصوصی | بازی تکاملی چندگانه | ppp | Personal carbon account | Household energy consumption behavior | Private sectors | Multi-agents evolutionary game | PPP |
مقاله انگلیسی |
15 |
Economic impact of the bioeconomy in Spain: Multiplier effects with a bio social accounting matrix
تأثیر اقتصادی اقتصاد زیستی در اسپانیا: اثرات چند برابری با ماتریس حسابداری زیست اجتماعی-2021 The bioeconomy emerges as a new economic model to help address issues related to environmental care
and focus on a more sustainable economy. In the last decade, it has become a global priority and many
countries have published their own strategies that clearly refer to the development of the bioeconomy.
The symmetric social accounting matrix with basic prices was constructed, including the breakdown of
biobased accounts belonging to the bioeconomy to determine which sectors of the bioeconomy are most
strategic to promote sustainable economic growth. This constructed matrix was used to analyse the
economic influence of the bioeconomy products and their impact on job creation. The analysis was
carried out using the diffusion and absorption multipliers, which enabled the interpretation of the
linkages between the different economic agents. The results were analysed in depth and the multipliers
decomposed into their different effects, own, open and circular, and complemented with the calculation
of the employment multiplier to evaluate the most important sectors for employment generation. The
analysis was applied to the case of Spain. The results of this research enabled the identification of the
strategic sectors where economic policies can be applied since these are the ones that increase economic
growth and activities within the bioeconomy and create jobs. The conclusions indicated that the Spanish
bioeconomy is still focused on traditional sectors and has not yet developed its potential in more
innovative biobased products, demonstrating that the bioeconomy in Spain still has a long way to go.
keywords: زیست توده | اسپانیا | ماتریس حسابداری اجتماعی | مدل های چند منظوره | آنالیز تاثیرات | ضغطه | Bioeconomy | Spain | Social accounting matrix | Multisectoral models | Impact analyses | Multipliers |
مقاله انگلیسی |
16 |
Institutional agents missing in action?: Management accounting at non-governmental organisations
عوامل سازمانی غایب؟: حسابداری مدیریت در سازمان های غیر دولتی-2021 The objective of this paper is to establish the management accounting role of finance
managers at international development non-governmental organisations and their role
as institutional agents. Through empirical evidence from three case organisations, the
management accounting role of finance managers is shown as primarily reporting on
spending of specific donor grants, rather than providing insights which could help
maximise the overall social impact of their organisation. This dynamic potentially limits
the social impact of accounting in such organisations, and potentially in the wider
sector. The findings suggest finance managers, by focusing on donor-compliance, do not
act as ‘definers’ of institutional elements of management accounting.
keywords: تاثیر اجتماعی | حسابداری مدیریت | سازمان غیر دولتی (سازمان غیر دولتی) | عامل نهادی | اوگاندا | Social Impact | Management Accounting | Non-Governmental Organisation (NGO) | Institutional Agent | Uganda |
مقاله انگلیسی |
17 |
Women entrepreneurs as agents of change : A comparative analysis of social entrepreneurship processes in emerging markets
زنان کارآفرین به عنوان عوامل تغییر: تحلیل مقایسه ای فرایندهای کارآفرینی اجتماعی در بازارهای نوظهور-2020 In recent years, social and women entrepreneurship have become two growing fields of entrepreneurship research.
In the context of social entrepreneurship, earlier research indicates that women are a better fit for leading
social enterprises. However, the relevance of gender in the field of social entrepreneurship is underexplored and
calls for further research, framing the mainstay of this study. Through a multiple case study approach employing
four firms from two emerging markets – India and Colombia – we analyze how women entrepreneurs engage in
social entrepreneurship processes in uncertain Base of the Pyramid environments. We use the effectuation lens to
investigate the entrepreneurial journey and decision-making logics employed at various stages of the venture
development. Findings show that women social entrepreneurs are highly motivated concerning social issues.
Also, women entrepreneurs show a subtle transition between the two approaches of causation and effectuation
during the venture creation processes. This study highlights the specific challenges that women entrepreneurs
face in the emerging market context and the inclusive strategies they employ to enhance socio-economic development. Keywords: Social entrepreneurship | Women entrepreneurship | Inclusive business | BoP | Emerging economies |
مقاله انگلیسی |
18 |
DOES TRIPLE HELIX COLLABORATION MATTER FOR THE EARLY INTERNATIONALISATION OF TECHNOLOGY-BASED FIRMS IN EMERGING ECONOMIES?
آیا همکاری سه گانه هلیکس برای بین المللی سازی اولیه شرکتهای مبتنی بر فن آوری در اقتصادهای در حال رشد اهمیت دارد؟-2020 Firms’ early internationalisation (EI) is a complex process derived from uncertain market conditions, entrepre- neurial vision, and strategic entry decisions. Academic debates still require deepening and broadening the dis- cussion on early internationalisation of new technology-based firms (NTBFs). This study proposes a framework to analyse how NTBFs are adopting collaborative networks with the triple helix actors (government, university, and industry) to implement an EI strategy in emerging economies. Our findings show that the lack of specialised knowledge and resources stimulates collaboration with multiple triple helix agents to ensure the early entry strategy into international markets. We state the relevant implications and propositions concerning the inter- nationalisation of NTBFs and the relationship with triple helix stakeholders.SPECIAL DEDICATIONIn memory of Juan Arriaga, Department of Innovation and Entrepre- neurship, EGADE Business School Keywords: NTBFs | International entrepreneurship | Triple helix | Early internationalisation | Emerging economies |
مقاله انگلیسی |
19 |
Two Decades of AI4NETS - AI/ML for Data Networks: Challenges & Research Directions
دو دهه AI4NETS - AI / ML برای شبکه های داده: چالش ها و دستورالعمل های تحقیق-2020 The popularity of Artificial Intelligence (AI) –
and of Machine Learning (ML) as an approach to AI, has
dramatically increased in the last few years, due to its outstanding
performance in various domains, notably in image,
audio, and natural language processing. In these domains, AI
success-stories are boosting the applied field. When it comes
to AI/ML for data communication Networks (AI4NETS), and
despite the many attempts to turn networks into learning agents,
the successful application of AI/ML in networking is limited.
There is a strong resistance against AI/ML-based solutions, and
a striking gap between the extensive academic research and the
actual deployments of such AI/ML-based systems in operational
environments. The truth is, there are still many unsolved complex
challenges associated to the analysis of networking data through
AI/ML, which hinders its acceptability and adoption in the
practice. In this positioning paper I elaborate on the most
important show-stoppers in AI4NETS, and present a research
agenda to tackle some of these challenges, enabling a natural
adoption of AI/ML for networking. In particular, I focus the
future research in AI4NETS around three major pillars: (i) to
make AI/ML immediately applicable in networking problems
through the concepts of effective learning, turning it into a useful
and reliable way to deal with complex data-driven networking
problems; (ii) to boost the adoption of AI/ML at the large scale
by learning from the Internet-paradigm itself, conceiving novel
distributed and hierarchical learning approaches mimicking the
distributed topological principles and operation of the Internet
itself; and (iii) to exploit the softwarization and distribution of
networks to conceive AI/ML-defined Networks (AIDN), relying on
the distributed generation and re-usage of knowledge through
novel Knowledge Delivery Networks (KDNs). Index Terms: Machine Learning | Artificial Intelligence | Data Communication Networks | Data-driven networking | Knowledge Delivery Networks (KDNs) | AI/ML-defined networking (AIDN) |
مقاله انگلیسی |
20 |
Voices from ‘Igbo Bunks’: A qualitative study of the complicity of law-enforcement agents in marijuana use in a Nigerian community
صداهایی از Igbo Bunks : یک مطالعه کیفی از همدستی ماموران اجرای قانون در مصرف ماری جوانا در یک جامعه نیجریه-2020 There exists observable complicity by law enforcement agents in illicit drug networks for financial
gain and yet the problem remains under-researched. Thus, this study explored the connection
between cannabis use/users and the connivance of narcotic agents in Afikpo North LGA
of Ebonyi State, Nigeria. Purposive and snowballing sampling techniques were employed in selecting
a sample of 21, comprising 18 regular ‘Igbo Bunks’ (specially designed marijuana-smoking
joints) patronisers and three dealers (Bunk owners/managers). Qualitative thematic method was
adopted in analysing the data generated from in-depth oral interviews. Findings revealed that
three popular Bunks operate unhidden and were well-known to the National Drug Law
Enforcement Agency (NDLEA) and Nigeria Police Force (NPF), but little or no action has been
taken to close them down. Although the outcome of the connivance has led to an increase in the
price of cannabis due to illegal monetary compensation given to law enforcers to secure their
approval, recurring use has also been recorded due to the ostensible comfort and protection these
joints offer to customers. Organised marijuana smoking is a fast growing but underexplored ‘lawenforcement
problem’ to watch and therefore further empirical studies on the phenomenon is
suggested to further direct policy and action. There is urgent need for community responses and
partnership with law enforcement agents. Since the most visible part of drug issue takes place in
our neighbourhoods, this security synergy is necessary and timely for effective prevention and
control of the phenomenon. Keywords: Complicity | Igbo Bunks | Marijuana use | Law-enforcement agents | Qualitative study |
مقاله انگلیسی |