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).
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The lived reality of public accounting interns
واقعیت زندگی کارآموزان حسابداری عمومی-2021 This study examines the lived reality of public accounting interns, including perceived benefits, costs, and competing frictions that are collectively relevant to the norms and social
structures in this labor market. Our evidence suggests that benefits include knowledge
acquisition for interns and readily available labor for firms. Costs include ethical dilemmas,
pressures to conform, reality shocks, and shared suffering for interns, along with training
investments and turnover for firms. Labor market frictions include variation in perceptions
of success versus failure for interns, coupled with sustainability implications for the hiring
model of firms. Reflecting on the mutuality of these labor market attributes, we present
evidence on the consequences for both individuals and the profession. To do so, we collect
survey evidence from 257 students who completed a ‘busy-season’ internship in the semester immediately prior to embarking on their Masters of Accountancy (MACC) program
(January-April of 2014, 2015 and 2016). After reflecting on insights from that evidence,
we then interviewed another 30 MACC students who had returned from their internships
following the busy season of 2017 to gain in-depth qualitative evidence about the ‘lived
reality’ of the internship experience, focusing on insights about anticipatory socialization,
formative experiences and assimilation, along with differential expressions of both success
and painful instances of failure. Our study provides details on a replicable internship model
that has been sustainable for over 20 years at the University of Wisconsin – Madison, and
represents a detailed example relevant to understanding the apprenticeship model of public accounting.
keywords: مدل کارآموزی | ادغام | حرفه حسابداری عمومی | تحقیقات کیفی فیلد | ساختارهای اجتماعی | Apprenticeship model | Assimilation | Public accounting profession | Qualitative field research | Social structures |
مقاله انگلیسی |
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Interorganizational imitation in supply chain relationships: The case of inventory leanness
تقلید بین سازمانی در روابط زنجیره تامین: مورد ناب بودن موجودی کالا-2021 We examine the extent to which suppliers assimilate to their customers’ inventory leanness levels. Drawing on institutional theory, we hypothesize that there is a positive relationship between major customer and supplier inventory leanness and that this effect is moderated by compliant, reflexive, and normative isomorphic forces. Specifically, we contend that interdependence, uncertainty, and the age of the customer—supplier relationship strengthen the supplier’s imitative behaviors and, thus, the assimilation to its major customer’s inventory leanness. The hypotheses are tested empirically using a large panel data set of dyadic customer–supplier observations obtained from a variety of archival databases. The econometric analyses provide strong and robust evidence of interorganizational imitation in the domain of inventory management and, thus, document the role key customers play in shaping supplier firms’ inventories. We discuss implications of our research for the further development and broadening of the academic inventory literature as well as managerial practice. Keywords: Inventory | Supply chain relationships | Interorganizational imitation |
مقاله انگلیسی |
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Linking big data analytical intelligence to customer relationship management performance
پیوند دادن هوش تحلیلی داده های بزرگ با عملکرد مدیریت ارتباط با مشتری-2020 This study investigates the driving forces of a firm’s assimilation of big data analytical intelligence (BDAI) and how the assimilation of BDAI improve customer relationship management (CRM) performance. Drawing on the resource-based view, this study argues that a firm’s data-driven culture and the competitive pressure it faces in the industry motivate a firm’s assimilation of BDAI. As a firm resource, BDAI enables an organization to develop superior mass-customization capability, which in turn positively influences its CRM performance. In addition, this study proposes that a firm’s marketing capability can moderate the impact of BDAI assimilation on its mass- customization capability. Using survey data collected from 147 business-to-business companies, this study find ssupport for most of the hypotheses. The findings of this study uncover compelling insights about the dynamics involved in the process of using BDAI to improve CRM performance. Keywords: Big data | Data-driven culture | Competitive pressures | Mass customization | Marketing capability | CRM performance |
مقاله انگلیسی |
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Automatic and adaptive localization for ensemble-based history matching
محلی سازی خودکار و سازگار برای تطبیق تاریخ مبتنی بر گروه-2020 Ensemble-based history matching methods are among the state-of-the-art approaches to reservoir characterization.
In practice, however, they often suffer from ensemble collapse, a phenomenon that deteriorates history
matching performance. To prevent ensemble collapse, it is customary to equip an ensemble history matching
algorithm with a certain localization scheme.
In a previous study, the authors propose an adaptive localization scheme that exploits the correlations between
model variables and simulated observations. Correlation-based adaptive localization not only overcomes some
longstanding issues (e.g., the challenges in handling non-local or time-lapse observations) arising in the conventional
distance-based localization, but also is more convenient and flexible to use in real field case studies.
In applications, however, correlation-based localization is also found to be subject to two problems. One is
that, it requires to run a relatively large ensemble in order to achieve decent performance in an automatic
manner, which becomes computationally expensive in large-scale problems. As a result, certain empirical tuning
factors are introduced to reduce the computational costs. The other problem is that, the way used to compute the
tapering coefficients in the previous study may induce discontinuities, and neglect the information of certain
still-influential observations for model updates.
The main objective of this work is to improve the efficiency and accuracy of correlation-based adaptive
localization, making it run in an automatic manner but without incurring substantial extra computational costs.
To this end, we introduce two enhancements that aim to avoid the aforementioned two problems, namely,
empirical tuning and discontinuities. We apply the resulting automatic and adaptive correlation-based localization
with these two enhancements to a 2D and a 3D cases investigated in the previous study, and show that it
leads to better history matching performance (in terms of efficiency and/or estimation accuracy) than that is
achieved in the previous work. Keywords: Ensemble data assimilation | Iterative ensemble smoother | Correlation-based adaptive localization | Seismic history matching | Big data assimilation |
مقاله انگلیسی |
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The impact of social media on consumer acculturation: Current challenges, opportunities, and an agenda for research and practice
تأثیر رسانه های اجتماعی بر جمع آوری مصرف کننده: چالش های فعلی ، فرصت ها و دستور کار برای تحقیق و عمل-2020 The concept of acculturation has been based on the assumption of an adaptation process, whereby immigrants
lose aspects of their heritage cultures in favour of aspects of a host culture (i.e. assimilation). Past research has
shown that acculturation preferences result in various possibilities and influence consumption behaviour.
However, the impact of social media on consumer acculturation is underexplored, although the social purpose
and information sharing online is utilized for a variety of social purposes. Recent studies have shown the
transformation from an offline to an online context, in which social networks play an integral part in immigrants’
communications, relationships and connections. This study merges the views from a number of leading contributors
to highlight significant opportunities and challenges for future consumer acculturation research influenced
by social media. The research provides insights into the impact of social media on consumer acculturation. Keywords: Consumer acculturation | Global consumer culture | Information management | Information systems | Marketing | Social media |
مقاله انگلیسی |
6 |
Subsurface velocity inversion from deep learning-based data assimilation
وارونگی سرعت زیرسطحی از جذب داده های مبتنی بر یادگیری عمیق-2019 Data assimilation haswidespread applications inmeteorology and oceanography. This paper applies data assimilation
for seismic exploration. Comparing with full waveform inversion, the distrust of the prior velocity information
is preserved, to avoid the local minima caused by its inaccuracy. Prior velocity information is scarce in
seismic exploration, but the introduction of deep learningmethods makes it possible, to correct the major defects
in the application of data assimilation in seismic velocity inversion. Finally, we design a simple salt body model,
and we introduce deep learning to obtain prior velocity information and drive data assimilation for highprecision
inversion of subsurface velocity. It is compared with the traditional full waveform inversion, to prove
the effectiveness and advantages of this new process. Keywords: Deep learning | Data assimilation | Full waveform inversion | Prior velocity information |
مقاله انگلیسی |
7 |
“There is still peace: There are no wars:”: Prioritizing unity over diversity in Botswana’s social studies policies and practices and the implications for positive peace
"هنوزهم صلح وجود دارد: هیچ جنگی وجود دارد": اولویت سازی اتحاد بر اختلاف در سیاست ها و روشهای مطالعات اجتماعی بوستوانا و دلالت ها برای صلح مثبت-2018 This article examines the ways in which education policy and practice in Botswana negotiate tensions between assimilationist and multiculturalist approaches to ethnic diversity. We find that the curriculum, as written and as taught, is preoccupied with unity and the avoidance of armed conflict, goals that have perpetuated an assimilationist approach, normed around the culture and language of the Tswana ethnic majority. We argue that a multicultural approach could foster conditions of positive peace, including recognition and equality of opportunity across ethnic groups, which is more urgent today given the sustained absence of armed conflict. We offer strategies for how practitioners and policy makers might move forward in transforming existing multicultural policy discourse into multicultural school practices.
keywords: Botswana |National identity |Curriculum |Assimilation |Multiculturalism |Negative and positive peace |
مقاله انگلیسی |
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Knowledge absorptive capacity and innovation performance in high-tech companies: A multi-mediating analysis
ظرفیت جذب دانش و عملکرد نوآوری در شرکت های با تکنولوژی بالا: تجزیه و تحلیل چند واسطه-2018 Building upon the knowledge-based view (KBV) and using data from 379 high-tech companies in China, we
examine the underlying, mediating mechanisms in the relationship between knowledge absorptive capacity and
firms innovation performance. We find that there are positive relationships between four dimensions of
knowledge absorptive capacity (i.e., knowledge acquisition, knowledge assimilation, knowledge transformation,
and knowledge exploitation) and firms innovation performance. Additionally, we discover that both firms
knowledge transformation capacity and knowledge exploitation capacity mediate the relationship between
knowledge acquisition and firms innovation performance, as well as between knowledge assimilation and firms
innovation performance. Our results shed light on knowledge absorptive capacity research and knowledge
management theory by theoretically and empirically demonstrating how knowledge absorptive capacity affects
firms innovation outputs from a multi-mediating perspective.
Keywords: Knowledge acquisition ، Knowledge assimilation ، Knowledge transformation ، Knowledge exploitation ، Innovation performance |
مقاله انگلیسی |
9 |
The role of statistics in the era of big data: A computational scientist perspective
نقش آمار در دوران داده های بزرگ: دیدگاه علمی محاسباتی-2018 In their modern implementation, computational models based on first principles from
Physics can dramatically benefit from the recent explosion of Data Science. In fact, these
two branches of applied mathematics can virtuously interplay, and at a large extent they
already do.
Keywords: Numerical models ، Computational methods ، Data assimilation ، Uncertainty quantification ، Data analysis |
مقاله انگلیسی |
10 |
پیش بینی موازی اطلاعات سراسر جامعه با به دست آوردن داده ها از شبکه های اجتماعی
سال انتشار: 2018 - تعداد صفحات فایل pdf انگلیسی: 8 - تعداد صفحات فایل doc فارسی: 18 امروزه شبکه¬های اجتماعی به یکی از منابع اصلی اطلاعات تبدیل شده است. عوامل بسیاری بر این گسترش اطلاعات تأثیر دارد. از یک سو، ما باید به گزارش ویژگی¬های پست و منابع اطلاعات بپردازیم، از سوی دیگر، لازم است تا درک کنیم که چگونه کاربران روی پست ها واکنش نشان می دهند. علاوه بر این، شبکه های اجتماعی (و همچنین برخی از سیستم های طبیعی و فنی) به ما برای جمع آوری این داده ها در باره حالت واقعی روند دینامیک امکان می دهد، بدین ترتیب این ورودی داده ها امکان ادغام در داخل این شبیه سازی را فراهم می¬آورد. در این مقاله، ما یک رویکرد چند عاملی برای پیش بینی انتشار اطلاعات را با توجه به داده های گذشته و اطلاعات مربوط به وضعیت عامل ها در یک شبکه اجتماعی پیشنهاد می¬کنم. در طی روند شبیه سازی، این مدل حالت شبکه داده ها را در فرم دسته ای دریافت می کند و می توان مولفه های داخلی برای پیش بینی دقیق¬تر را تغییر دهد. تحقق موازی این روش به ما امکان می دهد تا شبیه سازی را در یک زمان معقول انجام دهیم. نتایج نشان می¬دهد که با استفاده از اطلاعات اضافی جمع آوری شده از شبکه اجتماعی آنلاین، دقت پیش بینی می تواند به طور قابل توجهی بهبود یابد.
کلید واژه ها: شبکه اجتماعی | الگوریتم موازی | پیش بینی | اطلاعات گسترده |
مقاله ترجمه شده |