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تعداد مقالات یافته شده: 305
ردیف عنوان نوع
1 Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021
This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability
مقاله انگلیسی
2 Prediction of forest parameters and carbon accounting under different fire regimes in Miombo woodlands, Niassa Special Reserve, Northern Mozambique
پیش بینی پارامترهای جنگلی و حسابداری کربن تحت رژیم های مختلف آتش سوزی در جنگل های میومبو، رزرو ویژه NIASSA، شمال موزامبیک-2021
Miombo woodlands are the most extensive dry forest type in southern Africa, covering ca. 1.9 million km2 across seven countries. Fire is a key ecosystem process that has structured miombo for the last 200,000 years. However, how fires affect the ecosystems functioning is not well understood. In this study, we used the individual-based forest model called FORMIND to analyze the carbon balance in the miombo woodlands of Niassa Special Reserve (NSR), northern Mozambique. The 42.000 km2 NSR represents the most important conservation area in Mozambique (~31% of the total conservation area in the country) and of miombo woodlands worldwide. Longterm inventory data from 2004 to 2019 for NSR were used to calibrate FORMIND. The primary ecosystem processes of this model are tree growth, mortality, regeneration, and competition. Fire is set as one of the main factors that affect these processes, after the woodland reaches an equilibrium at 200 years of age. We also calculated the Net Present Value (NPV) of carbon credits resulting from altering the fire regime (e.g., reducing or eliminating fires). The FORMIND model successfully reproduced important characteristics of the woodlands (aboveground biomass, stem size distribution and basal area). NPV estimates of above-ground woody biomass carbon stocks were highly dependent on the woodland age. The maximum NPV estimates were generated for a 30-year project starting with 200 year old woodlands (the current forest age) at 192–1339 USD based on a realistic range of carbon values (i.e., 3–20 USD MgCO2e− 1). While fire plays an important role in miombo woodlands by reducing stock and changing species composition, its effects on the capacity of the woodland to mitigate the effects of climate change varies depending on the age of stands. Our results show that FORMIND model reliably reproduce the field inventory data, thus can be used to improve carbon accounting standards. We recommend the development of a fire management system to sustain the miombo woodlands of NSR for multiple reasons. NSR is a globally significant protected area, but perhaps more importantly it could become a regional example for how to improve miombo woodland management. Given that miombo woodlands provide a myriad of ecosystem services to rural Africans, investing in improving fire management could increase the benefits to local communities. Altering fire regimes could improve habitat quality and promote greater resilience to climate change while sequestering carbon. In addition, local employment opportunities in fire management could be created via carbon financing from a carbon project. However, much more outreach and education will be needed to local and national stakeholders for fire management to be perceived more positively and realize the potential to generate multiple benefits for nature and people.
keywords: مدل GAP Formind | دینامیک اکوسیستم | حسابداری کربن | مدیریت آتش نشانی | خط مشی آتش | FORMIND gap model | Ecosystem dynamics | Carbon accounting | Fire management | Fire policy
مقاله انگلیسی
3 Effects of demand uncertainty reduction on the selection of financing approach in a capital-constrained supply chain
اثرات کاهش عدم قطعیت تقاضا در انتخاب رویکرد تأمین مالی در یک زنجیره تأمین محدود سرمایه-2021
This study investigates how demand uncertainty reduction (DUR) affects the decisional dynamics within a supply chain, which comprises a supplier and a capital-constrained retailer, who chooses between bank credit and trade credit financing. A comprehensive scenario analysis suggests the retailer should accept trade credit when DUR is high, trade credit risk premium is moderate, and wholesale price is exogenous and low. However, the retailer should adopt trade credit only when both DUR and production cost are not high, and wholesale price is set endogenously. We further relax the assumption on the bank’s risk attitude and find most results still hold.
Keywords: Capital constraint | Demand uncertainty reduction (DUR) | Game theory | Financing approach | Supply chain finance
مقاله انگلیسی
4 Accounting and auditing of credit loss estimates: The hard and the soft
حسابداری و حسابرسی تخمین زیان اعتباری: سخت و نرم-2021
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL). The paper explores the role of bank management in estimating and recognizing ECL, and how external auditors challenge the resulting figures. Based on analysis of G-SIB disclosures, it concludes that management and auditors tend to prioritize observable and verifiable, hard information to reduce challenge to their reported estimates and protect against the threat of legal liability. Emphasis on such information facilitates loss deferral, damaging the reliability of banks’ financial reporting, obscuring their safety and soundness picture and jeopardizing financial stability. Based on these conclusions, the paper seeks to open a new path to the research and policy analysis of credit loss recognition, introducing proposals to address the procyclicality of credit loss accounting by tackling inappropriate incentives that decouple risk taking from its translation onto banks’ financial statements.
keywords: انتظارات اعتباری انتظار می رود | عدم تقارن اطلاعات | افشای | عوارض جانبی | ثبات اقتصادی | پروسیکیت | Expected Credit Losses | Information asymmetries | Disclosures | Externalities | Financial stability | Procyclicality
مقاله انگلیسی
5 Research on prepaid account financing model based on embedded system and Internet of Things
تحقیق در مورد مدل تامین مالی پیش پرداخت بر اساس سیستم جاسازی شده و اینترنت اشیا-2021
Internet of Things (IoT) network interconnection to create objects and things will play the Internet to play an active role in the global network in the future. For the Internet of Things, which is widely adopted through funding models, it must be trusted in the IoT security infrastructure. Efficiently and Securely IoT is very important to define how each other can communicate with remote servers and get Exchange account informa- tion. Prepayments for effective financial management and an important choice for financial IoT for service providers and customers. However, it must be supported by real-time credit checking and costing. Internet re- sources are consumed by these real-time action stuff providers and impose high costs on the old system. To solve this problem, to propose the K Means Algorithm scalable accounting solutions, where the user is hosted each occupies a prepaid account, constitute the components of embedded systems. Based on each of our prepaid billing components’ supervision, it is at the same time consumed by the embedded system of all services, based on the calculation of the service packages consumed by the customer. Prepaid accounts are reassigned when the customer had sufficient credit to supplement their use and are allocated based on IoT services’ consumption. This work aims to reduce the cost of pre-paid services and ensure that service delivery is not to interfere with the charging unit. Also, embedded systems’ theoretical and experimental analysis shows that this work can store long-lived services on the Internet of Things to provide inexpensive accounting solutions.
keywords: الگوریتم میانگین کا | سیستم های جاسازی شده | اینترنت اشیا | مدیریت مالی | سیستم حسابداری پیش پرداخت | K means algorithm | Embedded systems | Internet of Things | Financial management | Prepaid accounting system
مقاله انگلیسی
6 Disproportionate redemption discounting: Mental accounting of discounted credit
تنزیل بازخرید نامتناسب: حسابداری ذهنی اعتبارِ تخفیف خورده-2021
Redeeming purchases using discounted credit (i.e., store credit bought at a lower price than its face value) is widespread, but its mental accounting implications remain unclear. This work finds that consumers making multiple redemptions on separate occasions with the same discounted credit do not perceive all redemptions as equally discounted. Redemptions made earlier in that discounted credit’s spending life cycle (upstream re- demptions) are perceived as less discounted than redemptions made later (downstream redemptions). This “disproportionate redemption discounting” effect occurs because users feel more certain that they can deplete their credit when they make downstream redemptions and feel like they have the freedom to mentally assign the discounted credit savings unevenly among multiple redemptions. Relatedly, individuals have higher willingness to pay when making downstream redemptions than upstream redemptions. Disproportionate redemption dis- counting and its’ behavioral consequences are unique to discounted credit and do not generalize to all store credit.
keywords: اعتبار تخفیف یافته | حسابداری ذهنی | ادراکات هزینه | تبلیغات قیمت | Discounted credit | Mental accounting | Cost perceptions | Price promotions
مقاله انگلیسی
7 Conventional automotive supply chains under Chinas dual-credit policy: fuel economy, production and coordination
زنجیره تأمین خودرو متعارف تحت سیاست اعتبار دوگانه چین: اقتصاد سوخت ، تولید و هماهنگی-2021
As a sustainability policy in emerging markets, the dual-credit policy was implemented in China to reduce corporate average fuel consumption and to promote new energy vehicles (NEVs). Through a game theoretic approach, the fuel economy improvement level and the production of traditional internal combustion engine vehicles (ICEVs) and NEVs are discussed. Research and development cost sharing contracts and ICEV revenue sharing contracts are designed to coordinate conventional automotive supply chains. We compare the current and revised dual-credit policy, identify some policy flaws and propose amendments. The dual-credit policy does not always help automotive supply chains to improve fuel economy, reduce the production of high fuel con- sumption vehicles, and produce more low fuel consumption vehicles and NEVs. The implementation and se- lection of coordination contracts are explored. Both of the above contracts may not be able to coordinate the supply chain, and cost sharing contracts may be better than revenue sharing contracts in some cases. Finally, we present some management insights into the response to the dual-credit policy.
Keywords: Dual-credit policy | Automotive supply chain | Fuel economy | Coordination contract | Emerging market
مقاله انگلیسی
8 Credit expansion, bank liberalization, and structural change in bank asset accounts
گسترش اعتبار، آزاد سازی بانک، و تغییر ساختاری در حسابهای دارایی بانک-2021
This paper studies the links among credit supply expansion, commercial bank asset ac- count structures, and the housing boom preceding the 20 07–20 09 financial crisis. We propose a real business cycle model with a housing market and financial intermediaries (banks) subject to leverage constraints. In our model, banks channel funds to firms for production and provide collateralized loans to mortgage borrowers; thus, banks determine their asset account structures endogenously. We show that a credit supply expansion to banks can account for four key facts that characterize the housing boom: (1) an increase in real house prices; (2) an increase in the mortgage-to-GDP ratio; (3) a decrease in the real mortgage interest rate; and (4) an increase in the ratio of mortgages to firm loans in commercial bank asset accounts. In our model, a credit supply expansion to banks can also generate a boom-bust cycle through the collateral value channel via mortgage borrowers. Asset-side bank regulations that reduce excessive mortgage issuance during a credit boom can help to dampen the subsequent economic downturn.
keywords: گسترش اعتبار | لیبرال سازی بانک | ورق بانکی | چرخه کسب و کار | Credit expansion | Bank liberalization | Bank balance sheet | Business cycle
مقاله انگلیسی
9 Two-echelon supply chain network design with trade credit
Two-echelon supply chain network design with trade credit-2021
This study considers a two-echelon supply chain that is comprised of an outside vendor, multiple distribution centers (DCs), and multiple retailers. The retailers have access to trade credit offered by upstream suppliers. We propose an integrated DC-retailer network design model that optimizes trade credit terms and safety stock levels, in addition to the decisions of DC locations, DC-retailer assignments, and inventory replenishment policies typically considered in the literature. The operating and handling cost is concave and non-decreasing to capture economies of scale whereas most existing studies simply assume that such cost is linear in demand. Trade credit financing cost is characterized in a way that preserves the important mathematical structure of the classic warehouse retailer network design model. Leveraging on the sub modularity property of the cost components, we developed a polymatroid cutting-plane solution algorithm, which is effective for practically sized problem in- stances in numerical experiments. The results show that incorporating trade credit financing into supply chain network design may substantially reduce the total cost. Further, our study suggests a more consolidated supply chain network when either the safety stock or financing cost increases. Interestingly, as financing cost rises, a high-volume and low-frequency reorder pattern is favored, but the opposite is recommended when financing gain increases. The variation of each individual cost component is also analyzed for an in-depth understanding of the impact of operational and financial parameters on supply chain optimization.
Keywords: Network design | OWMR system | Multi-echelon inventory management | Trade credit | Polymatroid cutting plane
مقاله انگلیسی
10 Optimal production and pricing strategies in auto supply chain when dual credit policy is substituted for subsidy policy
استراتژی های تولید و قیمت گذاری بهینه در زنجیره تأمین خودکار هنگامی که سیاست اعتبار دوگانه جایگزین سیاست یارانه شود-2021
The Chinese government has proposed a dual credit policy (DCP) as a substitute for electric vehicle (EV) subsidies, which fluctuates the auto market. To investigate the policy substitution influences for the production and pricing strategies, we use Stackelberg game paradigms to model a two-stage auto supply chain. The manufacturer regulated by the DCP produces both EV and internal combustion engine vehicles (ICEV). The retailer sells them to heterogeneous consumers. By backward induction, the optimal pro- duction and pricing strategies are derived for the subsidy policy only (scenario B) and with a joint subsidy policy and DCP (scenario DS). Our findings show, 1) different with only one case in scenario B, the manufacturer and the retailer have three corresponding optimal production and pricing strategies in scenario DS, according to the manufacturer’s Corporate Average Fuel Consumption credit (CAFC credit);2) the demand for the ICEV may also decline like EV as the subsidies are phased out in scenario DS when the manufacturer’s CAFC credit is in balance case; 3) the changes of DCP rules may have different effects on the optimal production and pricing strategies in different CAFC cases.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Auto supply chain | Stackelberg game paradigms | Dual credit policy | Subsidy policy | Production and pricing
مقاله انگلیسی
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