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 |
---|---|---|
31 |
Artificial intelligence-driven music biometrics influencing customers’ retail buying behavior
بیومتریک موسیقی با هوش مصنوعی بر رفتار خرید خرده فروشی مشتریان تأثیر می گذارد-2021 This study examines the digital transformation effects of artificial intelligence (AI)-based facial and music bio- metrics on customers’ cognitive and emotional states, and how these effects influence their behavioral responses in terms of value creation. Using a real-life, major optical retail store in China, 386 customers participated in a five-day experiment with different types of music (enhanced by music-recognition biometrics). The findings show that for utilitarian-type customers in a high-involvement AI purchase condition, music-recognition bio-metric-induced emotion mediates cognition and behavioral intentions. Both likability and the tempo of the music affect the impact of music on cognition. This study contributes to a better understanding of the relationship between cognition and emotion induced by AI-based facial and music biometric systems in shaping customer behavior and it adds to the atmospheric literature. This is a significant contribution given the paucity of research in the context of the Chinese retail environment, which is now a significant retail market with global importance. Keywords: Artificial intelligence | Atmospherics | Cognition | Emotion | Music | Retail |
مقاله انگلیسی |
32 |
Extended exergy accounting for smelting and pressing of metals industry in China
حسابداری اگزرژی گسترده برای ذوب شدن و فشار دادن صنعت فلزات در چین-2021 Rapid expansion, relative shortage resources supply and environmental impact threat the sustainable develop-
ment of the smelting and pressing of metals sector. Fluxes of energy, materials, environmental remediation
expenses, labor, and capital were quantified by Joules based on the second-law thermodynamics during years
1992–2015. The accounting method that quantifies the component of the extended exergy fluxes and the pro-
portion in the total inputs was used to analyze this energy-intensive industry. Net per-capita exergy resource
input and labor production efficiency are described the conversion of natural resource exergy to economic output
and labor efficiency. The results showed the following: (1) the smelting and pressing of metals sector expands
rapidly; the ferrous metals industry accounts the large part of the overall metals industry and the nonferrous
metals industry grows faster than the ferrous metals industry. Natural resource exergy, especially energy exergy,
dominates the investments of the metals industry. (2) Capital exergy and labor exergy decrease in the smelting
and pressing of metals industry, while they increase in the nonferrous metals industry and decrease in the ferrous
metals industry. Environmental exergy declines in both the nonferrous metals and ferrous metals industries. (3)
The comparison of the nonferrous metals and ferrous metals industries with China as a whole, conducted by
applying the two indicators for efficiency, shows that the two industries are exceeding the whole country in
efficiency and have made great progress. In addition, the extended exergy analysis of smelting and pressing of
metals industry is helpful in the identification of resource consumption and environmental cost in sustainable
development view. keywords: اگزرژی گسترده | چین | ذوب و فشار دادن | صنعت فلزات | Extended exergy | China | The smelting and pressing | Metals industry |
مقاله انگلیسی |
33 |
Optimal capital account liberalization in China
آزاد سازی حساب سرمایه بهینه در چین-2021 China has maintained tight controls over its capital account. Domestic households are restricted from investing abroad
and foreign investors are restricted from accessing Chinese financial markets. Most of the formal restrictions on capital flows
1 These de jure capital account restrictions, however, do not fully capture China’s de facto capital account
are quantity-based.
regime. For example, Agarwal et al. (2019) show that the errors and omissions (E&O) in China’s balance of payments account keywords: کنترل های سرمایه | سرکوب مالی | چین | توالی اصلاحات | اشتباهات | رفاه | Capital controls | Financial repression | China | Sequencing of reforms | Misallocations | Welfare |
مقاله انگلیسی |
34 |
Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China
تشدید سیاست پولی، قابلیت مقایسه اطلاعات حسابداری، و سرمایه گذاری کم: شواهدی از چین-2021 Based on a macro and micro cross view, we empirically test the interactions among
monetary policy, accounting information comparability, and investment efficiency with a
sample of A-share listed firms in China from 2005 to 2019. We find that tightening monetary policy will aggravate underinvestment behavior, such as inefficient investment,
while improvement in accounting information comparability can effectively mitigate the
negative impact of tightening monetary policy on underinvestment, so as to improve
firm investment efficiency. Further study shows that, in a period of monetary policy
tightening, firms with high agency costs and high financing constraints can significantly
reduce underinvestment by improving the comparability of accounting information,
thus improving the investment efficiency of firms. After distinguishing the type of firm
ownership (state-owned enterprises vs. private enterprises), we find that firms can
reduce the effect of insufficient investment during a period of monetary tightening by
improving the comparability of accounting information, which is more significant in the
sample of private enterprises (PEs).
keywords: قابلیت حسابداری اطلاعات حسابداری | بهره وری سرمایه گذاری | سیاست های پولی | Accounting information comparability | Investment efficiency | Monetary policy |
مقاله انگلیسی |
35 |
Knowledge spillover, knowledge management capabilities, and innovation among returnee entrepreneurial firms in emerging markets: Does entrepreneurial ecosystem matter?
سرریز دانش، قابلیتهای مدیریت دانش و نوآوری در میان شرکتهای کارآفرین بازگشته در بازارهای نوظهور: آیا اکوسیستم کارآفرینی اهمیت دارد؟-2021 The paper brings an entrepreneurial ecosystem approach to examine the conditions under which returnee en-
trepreneurs can overcome their liabilities and promote innovation in emerging markets. The existing literature
has focused on how returnee entrepreneurial firms can transit knowledge to local firms with the assumption that
the former are more innovative than the latter. However, returnee entrepreneurial firms themselves experience
difficulties in achieving superior innovation performance as they face liabilities when returning to their home
countries. In this paper, we argue that such firms can take advantage of the knowledge spillover in the entre-
preneurial ecosystem to promote innovation performance by enhancing their own knowledge management
capability. The empirical evidence supports this proposition. Although we proposed that this relationship is likely
contingent upon the attributes of entrepreneurial ecosystem, empirical evidence does not support it. Theoretical
and practical implications are discussed. keywords: Entrepreneurial ecosystem | Returnee entrepreneurship | Knowledge spillover | Knowledge management capability | Innovation performance | China |
مقاله انگلیسی |
36 |
The relation between growth, energy imports, militarization and current account balance in China, Israel and South Korea
رابطه بین رشد، واردات انرژی، نظامی سازی و تعادل حساب جاری در چین، اسرائیل و کره جنوبی-2021 This paper tested the relation among macroeconomic variables such as economic growth, current account balance, energy imports and non-economic variable as militarization for the selected countries by
employing Markov Switching-Bayesian Vector Auto Regressive approach for China, Israel and South
Korea. These countries have high rate of export and import of weapons, the current account surplus, and
higher rate of energy imports. The results showed that the relation between the selected variables differs
in these countries with respect to their energy and weapon import levels. According to MarkovSwitching Bayesian Granger Causality results, if the governments determine the polices in the context
of the results of the traditional causality test, it will be impossible to obtain the estimated impacts from
the policies. Results determined that Militarization, energy imports, economic growth and current account balance relate to each other for all countries. Energy imports increase in the effect of militarization
races and economic growth. The current account of the selected countries are vulnerable to the negative
energy shocks and militarization.
keywords: نظامی سازی | تعادل حساب جاری | واردات انرژی | Militarization | Current account balance | Energy imports | MSBVAR | MSBGC |
مقاله انگلیسی |
37 |
Thinking like the state: Doxa and symbolic power in the accounting field in China
تفکر مانند دولت: DOXA و قدرت نمادین در زمینه حسابداری در چین-2021 Literature examining dynamics between the state and self-styled professional fields is well established
and points towards the crucial interrelations between the two. However, this literature evinces an
occidental orientation, largely privileging the notion of a state characterised by self-limiting, liberal
ideology and that is captured by dominant interests. More recent work on Asia describes a different
context within which to understand how the state influences both the structure of accounting fields and
the behaviour of actors therein. We build upon this literature here by reporting the results of a detailed
empirical study on the dynamics of the accounting field in China. Drawing on archival analysis and interviews with 63 regulators, state actors and accounting practitioners, we show that the state successfully exercises symbolic power in the implementation of state strategies. Conceptually, we argue that the
state is a deep-rooted cultural phenomenon existing in the cognitive structures of key actors in the
accounting field in China, thereby drawing attention to further reaching forms of state influence than
have hitherto been recognised in extant literature on accounting fields. Specifically, we point towards the
importance of doxa (Bourdieu, 1977, 1992, 2014), exemplified by the taken-for-granted principles of
classification and ranking produced by the state, in the form of firms and individuals ‘thinking like the
state’ as the basis of symbolic power in the accounting field in China. We also reflect on the limits of such
power.
keywords: دولت | حسابداری | قدرت نمادین | دوکس | فیله حرفه ای | چین | The state | Accounting | Symbolic power | Doxa | Professional fields | China |
مقاله انگلیسی |
38 |
Vision-related quality of life of Chinese children undergoing orthokeratology treatment compared to single vision spectacles
کیفیت زندگی مرتبط با بینایی کودکان چینی تحت درمان ارتوکراتولوژی در مقایسه با عینک های بینایی مجرد-2021 Objective: To measure and compare the vision-related quality of life between Chinese children wearing orthokeratology (ortho-k) lenses and single vision spectacles, to understand acceptance of ortho-k treatment by
children in China.
Methods: Subjects of Chinese origin, with myopia of -5.00 to -0.75 D, astigmatism < 1.50 D were recruited. All subjects had been wearing optical correction – ortho-k lenses or single vision spectacles (SVS), for the past 12–18 months and were aged between 8–12 years. The Pediatric Refractive Error Profile (PREP) questionnaire, translated to Chinese, was used to evaluate the perceptions of children wearing spectacles in overall vision, near vision, far vision, symptoms, appearance, satisfaction, activities, academic performance, handling of optical corrections, and peer perceptions. PREP questions, rephrased to address the same issues for ortho-k subjects who did not wear spectacles in the daytime, were used for ortho-k wearers (PREP-OK). The mean score of all items was calculated as the overall score. For ortho-k wearers, four additional questions on experience and frequency of symptoms: experiencing difficulty in falling asleep, ocular discomfort, itchy/burning/dry eyes, and foreign body sensation during ortho-k lens wear at night were asked and reported separately. Results: Forty subjects (20 ortho-k, 20 SVS) completed the study. Overall vision, far vision, appearance, satisfaction, activities, and peer perception scores in the ortho-k group were significantly better than the SVS group (all P < 0.05). Handling of optical correction score in the ortho-k group was significantly worse than the SVS group (P = 0.04). No significant differences in near vision, symptoms in the daytime and academic performance were found between two groups (P > 0.05). With respect to symptoms during ortho-k lens wear at night, none of the subjects reported difficulty in falling asleep, but 30–40 % of subjects reported occasional ocular discomfort, itchy/burning/dry eyes, and foreign body sensation after lens insertion. Conclusion: Although ortho-k may induce some ocular discomfort with lens wear during the night, these were infrequent and the benefits from ortho-k can compensate for the discomfort, leading to better vision-related quality of life in Chinese children, compared with those wearing SVS. Keywords: Orthokeratology | Spectacles | Symptoms | Vision-related quality of life | Children |
مقاله انگلیسی |
39 |
The effect of online review exercises on student course engagement and learning performance: A case study of an introductory financial accounting course at an international joint venture university
تأثیر تمرینات بررسی آنلاین در تعامل دوره دانشجویی و عملکرد یادگیری: مطالعه موردی یک دوره حسابداری مقدماتی مالی در یک دانشگاه سرمایه گذاری مشترک بین المللی-2021 Prior literature suggests that Chinese students studying in Western Higher Education
Institutions (HEIs) tend to underperform compared to local students. Yet few studies have
explored the effect of learning and assessment tasks on the engagement and performance
of Chinese students who are undergoing a transition into the Western learning environment. We design two online review exercises, which are summative assessments with a formative aspect, for an introductory financial accounting subject and study the effect of
these tasks on a group of business students enrolled in the course at an international joint
venture university based in China. We find that the online review exercises increase student engagement. Students spent a significant amount of time preparing for the online
review exercises both before making their initial attempt and between each attempt.
Students undertook a variety of learning activities in completing the online review exercises and their understanding of the subject improved as a result of going through the process. Student performance in the midterm and final exams is positively related to their
efforts in completing the online review exercises. The findings are of relevance to accounting educators in both the Western HEIs and traditional Chinese universities who are interested in enhancing the learning performance of Chinese business students.
keywords: ارزیابی آنلاین | دانش آموز چینی | نامزدی | عملکرد یادگیری | آموزش حسابداری | Online assessment | Chinese student | Engagement | Learning performance | Accounting education |
مقاله انگلیسی |
40 |
Online detection of naturally DON contaminated wheat grains from China using Vis-NIR spectroscopy and computer vision
تشخیص آنلاین دانه های گندم آلوده به DON طبیعی از چین با استفاده از طیف سنجی Vis-NIR و بینایی ماشین-2021 Deoxynivalenol (DON) contamination of wheat grains is a serious problem in China, and it
is necessary to remove contaminated wheat before it enters the consumer market. In this
study, visible-near infrared (Vis-NIR) spectroscopy and computer vision techniques were
combined to simulate online discrimination between normal and DON-contaminated
wheat grains. Naturally growing wheat samples were collected from several of the main
wheat-producing areas in China, the reference DON contents were measured by using
liquid chromatography serial triple quadrupole mass spectrometer (LC-MS), and then
wheat samples were divided into two categories according to the national standard of
1 mg kg1. The characteristic spectral variables, colour and texture features were extracted
and integrated for chemometric analysis. Principal component analysis based on fusion
features indicated better clustering than with just spectral features. Subsequently, linear
discriminant analysis modelling based on spectra and texture features achieved the best
discrimination with an accuracy of 95.06% and 91.36% for calibration and validation sets
respectively, which was 5% higher than with just spectral features, and the false positive
rates (FPR) were the lowest: 3.41% and 10.42% for calibration and validation sets respectively. The internal scanning results of whole wheat flour indicated that the higher the
content of DON, the looser the binding of starch granules, which could cause the textural
change of wheat grains. The research showed that Vis-NIR spectroscopy combined with
computer vision has the potential to be used in the non-destructive and online detection of
DON-contaminated wheat grains; further study on the interference from complex environments is still need for actual online detection.
Keywords: Vis-NIR spectroscopy | Computer vision | Wheat grains | DON | Features fusion |
مقاله انگلیسی |