دانلود و نمایش مقالات مرتبط با Conflicts::صفحه 1
دانلود بهترین مقالات isi همراه با ترجمه فارسی 2

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). 

نتیجه جستجو - Conflicts

تعداد مقالات یافته شده: 76
ردیف عنوان نوع
1 Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021
Translation research in accounting has in the past decades recognized the significance of trans- lation for international accounting communication, but only recently started to discuss the relevance and legitimacy of the approaches in which translation is used and studied. Generally, translation in accounting has been seen as a technically challenging task that serves an assumedly neutral functional purpose. This perception is problematic in that it neglects the multifaceted cultural, political and societal implications of translation. In order to expand the theoretical repertoire of translation research in accounting, this paper introduces a critical lens that questions the seemingly neutral use of translation in various contexts. Drawing on the influential work of translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s theorizing for accounting, the context of IFRS translation is examined. Attempting to become a global institution across cultures and languages, the IFRS indeed depend on translation in their diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies: the dominant position of the English language and the canonical role of Anglo-American ac- counting. Combining a critical theoretical conceptualization and empirical data from the trans- lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a technical exercise but can entail linguistic and cultural conflicts between dominant and marginal (ized) concepts, traditions and values. Above all, this paper shows how applying a different theoretical lens to translation can yield critical insights.
keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS
مقاله انگلیسی
2 The application of management accounting practices towards the sustainable development of family businesses: A critical review
استفاده از شیوه های حسابداری مدیریت به سوی توسعه پایدار کسب و کارهای خانوادگی: یک بررسی انتقادی-2021
The purpose of this study is to comprehensively review the extant literature on the application of management accounting practices (MAPs) to the sustainable development of family businesses (FBs), and to identify future research avenues. Academic interest in the field of MAPs in family businesses as well as the concept of sustainable development has been growing rapidly due to the fast-moving business landscape associated with environmental dynamism, particularly over the past two decades. Consequently, some authors claim that the heterogeneous characteristics of FBs apparently lead to a lower degree of information asymmetry, and that this, in-turn, may weaken the need for MAPs. On the other hand, some studies emphasise that the distinctive conflicts of interest in FBs and some contingent factors (for example, intense competition in the industry) are triggers for the adoption of MAPs by FBs. Given these mixed research outcomes and the absence of a comprehensive study that demonstrates the state-of-the-art in this research stream, this paper aims to review previously reported key works to thoroughly investigate the above mentioned factors with a view to exploring the existing knowledge gap. The holistic conclusion arrived at by the study points to the fact that there seems to have a considerable impact of family involvement on business performance achieved through the application of MAPs. Nonetheless, the impact of certain heterogeneous characteristics of FBs on the application of environmental management accounting (EMA) practices, which is a sub-stream of MAPs, is yet to be explored.
Keywords: Management accounting practices | Family business | Sustainable development | Economic performance | Environmental performance | Environmental management accounting | Environmental dynamism
مقاله انگلیسی
3 Managerial ability and accounting conservatism
توانایی مدیریتی و محافظه کاری حسابداری-2021
Since accounting conservatism is a measure of biased reporting which may or may not reflect high quality earnings, the relation between managerial ability and accounting conservatism is unclear ex ante. High-ability managers may report conservatively to improve the efficiency of contracts, avoid agency conflicts by the timely reporting of future losses, and build reputations for conservative reporting. Conversely, they may not report conservatively to the extent that conservatism reflects biased, and consequently, low-quality earnings. Motivated by these opposing arguments, we examine the relationship between managerial ability and conservatism for Australian firms for the period 2004 to 2013. Our results show that managerial ability is positively associated with accounting conservatism. These results support the notion that high ability managers apply conservatism in accounting because it benefits the firm and stakeholders. Our results are robust to a wide range of proxies for both managerial ability and conservatism, including the Heckman’s (1976) self-selection bias check. Our study should be of interest to numerous stakeholders, including firms seeking to make managerial appointments.
keywords: توانایی مدیریتی | محافظه کاری حسابداری | کیفیت درآمد | Managerial ability | Accounting conservatism | Earnings quality
مقاله انگلیسی
4 Third-party remanufacturing mode selection for a capital-constrained closed-loop supply chain under financing portfolio
انتخاب حالت بازآفرینی شخص ثالث برای یک زنجیره تامین حلقه بسته با محدودیت سرمایه تحت سبد سرمایه گذاری-2021
Remanufacturing, especially third-party remanufacturing, has become an important option for original equipment manufacturers (OEMs) to effectively balance the economic benefits and environmental impacts of their operations. Further, capital constraint and financing behavior have critical impact on the operations of OEMs, especially small- and medium-sized OEMs. Hence, we aim to explore how the OEM’s capital constraint and financing behavior will affect its selection preference regarding the two sub-modes of third-party remanufacturing: outsourcing and authorization. To this end, we consider a dyadic closed-loop supply chain consisting of a leading third-party remanufacturer (TPR) and a capital-constrained OEM. Taking the case of no capital constraint as benchmark, the choice preference of remanfuacturing modes between outsourcing and authorization is investigated under the case of capital constraint and financing portfolio (including trade credit and bank loan). The findings are as follows. Compared with the benchmark case of no capital constraint, under the financing portfolio, the OEM’s choice preference shifts from outsourcing mode to authorization mode, while the TPR’s choice preference shifts from authorization mode to outsourcing mode. From the perspective of the whole supply chain (SC), the authorization mode would always be conducive to promoting the total profit of the SC when the OEM is capital-unconstrained. By contrast, in the case of financing portfolio, outsourcing mode would be more preferred by the SC except when remanufacturing is much profitable. The above suggests that the TPR and OEM should change their selection preferences when the OEM is severely capital-constrained. Moreover, a contract should be signed between the TPR and OEM to handle their conflicts in selection preference, and who plays an active role in coordinating the SC depends on the profitability of remanufacturing.
Keywords: Closed-loop supply chain | Third-party remanufacturing | Financing portfolio | Capital constraint | Trade credit | Bank loan
مقاله انگلیسی
5 Pre-university students square-root from squared things: A commognitive account of apparent conflicts within learners mathematical discourses
دانشجویان پیش دانشگاهی ریشه میدان از اشیا مربع شده: یک گزارش فراوانی از درگیری های ظاهری در گفتمان های ریاضی یادگیرندگان-2021
This study explores the grasp of square roots among eleven students in a remedial mathematics course, with a special focus on where the same student generated apparently conflicting re- sponses. Building on the commognitive framework, the analysis distinguished between routines that individual students consistently implemented in situations where roots “stood alone” and where they were incorporated in more compound exercises, where roots were extracted from square numbers and from squared radicands, where roots were applied to monomials and bi- nomials, and where parameters named with different letters were involved. Differences were found in routines’ degree of objectification, procedures, and tasks. These differences are explained with a theoretical account, suggesting that what may seem as a conflict within a stu- dent’s discourse could be a sensible difference of actions taken in situations that this student construed as different. The contribution of this study to the body of knowledge on teaching and learning of roots and to commognitive research is discussed.
keywords: جبر | درگیری ها | چارچوب یادگاری | نمایندگی و ریشه | آموزش ریاضیات تربیتی | Algebra | Conflicts | Commognitive framework | Exponential and roots | Tertiary mathematics education
مقاله انگلیسی
6 The role of multiple values in developing management accounting practices in hybrid organisations
نقش مقادیر متعدد در توسعه روش های حسابداری مدیریت در سازمان های هیبریدی-2021
The aim of this study is to investigate how multiple values in non-profit hybrid organisations influence the adoption of management accounting practices. The empirical analysis centres on hybrid organisations established as co-production and co-management initiatives in social care. Pragmatic constructivism, centred on the role of values, informs the empirical analysis. This research shows that management accounting practices can develop without conflicts when only some actors are interested in management and their values predominate, despite the coexistence of multiple and conflicting values. However, in this situation, where conflicts are eliminated, the validity of accounting is compromised, as it does not represent all values. The evidence of this lack of validity is clear when considering the poor development of management accounting practices and the inability to develop some relevant measures, such as outcome measures. When only some values predominate, the opportunity provided by the multiplicity of values to the development of management accounting practices is lost, and possible inefficiencies may emerge. The use of pragmatic constructivism shows that this lack of validity, determined by the nonintegration of values, would be reduced by increasing the discussion among conflicting actors’ values. Findings suggest that the presence of conflicting values, that at first glance may be interpreted as an impediment, would, on the contrary, be useful to support accounting validity, when stimulating discussion. In this respect, conflicting values should work alongside communication, to include dimensions of reality.
keywords: سازمان های ترکیبی | مقادیر چندگانه | تولید مشترک | شیوه های حسابداری مدیریت | سازمانهای عملی | خدمات اجتماعی | Hybrid organisations | Multiple values | Co-production | Management accounting practices | Pragmatic constructivism | Social services
مقاله انگلیسی
7 Planning water-energy-food nexus system management under multilevel and uncertainty
برنامه ریزی مدیریت سیستم Nexus آب-انرژی-مواد غذایی تحت چند سطح و عدم اطمینان-2020
In this study, a multi-level interval fuzzy credibility-constrained programming (MIFCP) method is developed for planning the regional-scale water-energy-food nexus (WEFN) system. MIFCP can not only deal with uncertainties expressed as interval parameters and fuzzy sets, but also handle conflicts and hierarchical relationships among multiple decision departments. The MIFCP approach is then applied to planning the WEFN system of Henan Province, China. Solutions of three different decision targets in various hierarchy levels, five scenarios with different decision makers’ objectives and five credibility levels toward different necessity degrees are examined. Several findings in association with various planting structures, water resources demand, energy consumption, fertilizer and pesticide utilizations and system benefits are achieved. Results reveal that the future total irrigation water can decrease by 1.49% from years 2020e2025. Results also disclose that the total cultivated area can change by 1.91% owing to the variation of fertilizer and pesticide change. Compared to single level programming (SLP) and bi-level programming (BP) approaches, the MIFCP-WEFN model can help decision-makers identify the optimal agricultural water resources management schemes by means of the leadership of water resources managers as well as the feedback of two diverse followers (i.e. energy managers and agricultural managers).
Keywords: Multi-level programming | Planning | Scenario analysis | Uncertainty | Water-energy-food nexus system
مقاله انگلیسی
8 Coordinated behavior of cooperative agents using deep reinforcement learning
رفتار هماهنگ عوامل تعاونی با استفاده از یادگیری تقویتی عمیق-2020
In this work, we focus on an environment where multiple agents with complementary capabilities co- operate to generate non-conflicting joint actions that achieve a specific target. The central problem ad- dressed is how several agents can collectively learn to coordinate their actions such that they complete a given task together without conflicts. However, sequential decision-making under uncertainty is one of the most challenging issues for intelligent cooperative systems. To address this, we propose a multi-agent concurrent framework where agents learn coordinated behaviors in order to divide their areas of respon- sibility. The proposed framework is an extension of some recent deep reinforcement learning algorithms such as DQN, double DQN, and dueling network architectures. Then, we investigate how the learned be- haviors change according to the dynamics of the environment, reward scheme, and network structures. Next, we show how agents behave and choose their actions such that the resulting joint actions are op- timal. We finally show that our method can lead to stable solutions in our specific environment.
Keywords: Deep reinforcement learning | Multi-agent systems | Cooperation | Coordination
مقاله انگلیسی
9 Evolutionary bi-level model for optimizing ticket fares and operations profit of Taiwan high-speed rail
مدل تک تک سطح برای بهینه سازی نرخ بلیط و سود عملیاتی راه آهن سریع السیر تایوان-2020
The Taiwan High Speed Rail (THSR) has transformed transportation in western Taiwan. Increasing costs of construction and operation have rendered THSR tickets much more expensive than other forms of transportation. The effects of ticket price benefits on the relevant transportation agency and the distribution of passenger flow have been analyzed to improve the profitability of the THSR. However, relying on analysis of passenger flow information alone may be insufficient to the adjustment of ticket fares. An evolutionary optimization model for maximizing the profits of the transportation agency that considers conflicts between executive decision making and passenger flow was developed herein. To resolve these conflicts, the bi-level planning approach was applied to consider both upper-level and lower-level planning and reflect passenger behavior and transportation profit management. Therefore, developing business plans and strategies that maximize cost efficiency while optimally balancing passenger satisfaction and profitability could improve THSR performance. Results indicated that optimal fare rates should be divided into three groups: 3.1, 3.0, and 4.2 NTD/person-km for long, medium, and short distances, respectively. This tool could be used to model and validate THSR fare adjustments and as a reference for authorities when making policy recommendations.
Keywords: High-speed rail | Bi-level planning | Ticket fare | Operations profit | Passenger flow allocation | Evolutionary optimization
مقاله انگلیسی
10 Risk assessment of the UPIoT construction in China using combined dynamic weighting method under IFGDM environment
ارزیابی ریسک ساخت و ساز UPIoT در چین با استفاده از روش توزین وزن ترکیبی در محیط IFGDM-2020
Large-scale integration of renewable energy systems poses challenges to the ubiquitous power Internet of things (UPIoT) construction in China. This paper aims to study beyond these challenges from a risk assessment per- spective, using the combined dynamic weighting evidence fusion (CDWEF) method under the intuitionistic fuzzy group decision-making (IFGDM) environment. The UPIoT construction risk is identified and characterized by a 17-indicator system which is scored by intuitionistic fuzzy relations (IFRs) from experts. The IFRs are corrected by the dynamic expert weight determined from both the intuitionistic fuzzy entropy and conflicts among IFRs. The IF-AHP-DEMATEL method is adopted to determine the combined indicator weight for correcting the risk mass functions, which are obtained from the IFRs with the evidence fusion theory. The proposed risk assessment method is validated in a case study, indicating that the UPIoT construction risk in China is high in communication networks and business innovation.
Keywords: The ubiquitous power Internet of things (UPIoT) | intuitionistic fuzzy group decision-making | combined dynamic weighting | intuitionistic fuzzy AHP-DEMATEL | risk assessment
مقاله انگلیسی
rss مقالات ترجمه شده rss مقالات انگلیسی rss کتاب های انگلیسی rss مقالات آموزشی
logo-samandehi
بازدید امروز: 690 :::::::: بازدید دیروز: 0 :::::::: بازدید کل: 690 :::::::: افراد آنلاین: 67