Degree of sustainability of current account: evidence from Cote d ^ ’Ivoire using a non-linear approach
درجه پایداری حساب جاری: شواهد از ساحل عاج با استفاده از رویکرد غیر خطی-2021
The current account deficit is a macroeconomic indicator that provides information on the health of an economy. Its sustainability is particularly crucial for developing countries such as Cote dIvoire, one of the largest economies ^ in West Africa. Given the countrys exposure to external vulnerability, this paper analysed the degree of sustainability of its current account. Beyond this, the study looked at the resilience of the economy to external shocks by examining how exports behave following an asymmetric shock on imports plus interest on external borrowing. To this end, the model developed by Shin et al. (2014) was applied to the intertemporal approach to current account sustainability using quarterly macroeconomic data from 1985q1 to 2017q4. The study found that Cote ^ dIvoires current account balance is sustainable. However, this sustainability is weak in the sense of Hakkio and Rush (1991), thus leading to a high risk of government failure in this respect. Also, the study shows that exports react differently to asymmetric shocks on increased imports, with a return to equilibrium often very slow. Therefore, the strengthening and stability of the socio-political environment is to be encouraged, as well as the implementation of policies aimed at sound public finance management and minimising the economys vulnerability to external shocks
keywords: پایداری قوی یا ضعیف | حساب جاری | همخوانی | عدم تقارن | نر | Strong or weak sustainability | Current account | Cointegration | Asymmetry | NARDL
Green and low carbon matters: A systematic review of the past, today, and future on sustainability supply chain management practices among manufacturing industry
موارد سبز و کم کربن: مروری سیستماتیک از گذشته ، امروز و آینده در مورد شیوه های مدیریت پایداری زنجیره تامین در صنعت تولید-2021
Journal Pre-proof Climate change has arisen as one of human beings most significant threats. A higher proportion of carbon dioxide emissions are produced from developing countries as manufacturing globalization requires more and more emerging nations. The predicament between carbon reduction and fast industrial development makes firms in developing countries reluctant to take thoughtful commitment and actions in carbon dioxide emission reduction in their global manufacturing practices. Sustainability, green, and low-carbon supply chain networks research is still also in its infant stage from a theoretical perspective and requires further research and development. Therefore this research aims to address the research question: “Why and how organizations are adopting sustainable strategies in developing countries to increase sustainable supply chain management practices in the manufacturing?”. In order to thoroughly analyse the literature, this paper used ATLAS. ti 9 software tools to save, identify, and assess the data for this study. We reviewed, compiled, and sorted papers from 326 publications for this article and then recognized 160 as critical to the work scope. The results reveal that the organizations current concentration is on improving internal environmental efficiency related to its mid-stream SCM activities. The introduction of environmental practices at the external level (downstream and upstream) is relatively limited, and few organizations are collaborating effectively with supply chain partners to improve their SSCM performance. The results also show that organizational performance, reputation/risk management, customer pressure, and top management support are primary motivators for organizations to embrace SSCM practices. The typology suggests that companies need to consider and recognize their key sustainability risk in the past, current, and future to have a simple organizational design to innovative management methods to handle their sustainable supply chain practices.
Keywords: Sustainability practices | Low carbon emissions | Green supply chain management | Green manufacturing
Blockchain and sustainable supply chain management in developing countries
بلاکچین و مدیریت پایدار زنجیره تامین در کشورهای در حال توسعه-2021
Theoretical, empirical and anecdotal evidence suggests that there are more violations of sustainability principles in supply chains in developing countries than in developed countries. Recent research has demonstrated that blockchain can play an important role in promoting supply chain sustainability. In this paper we argue that blockchain’s characteristics are especially important for enforcing sustainability standards in developing coun- tries. We analyze multiple case studies of blockchain projects implemented in supply chains in developing countries to assess product quality, environmental accounting and social impact measurement. We have developed seven propositions, which describe how blockchain can help address a number of challenges various stakeholders face in promoting sustainable supply chains in developing countries. The challenges that the propositions deal with include those associated with an unfavorable institutional environment, high costs, technological limitations, unequal power distribution among supply chain partners and porosity and opacity of value delivery networks.
Keywords: Blockchain | Developing countries | Ethical dilemmas | Institutions | Smart contract | Supply chain | Sustainability | Traceability
Modeling the key factors influencing the reduction of food loss and waste in fresh produce supply chains
مدلسازی عوامل کلیدی موثر در کاهش اتلاف مواد غذایی و ضایعات موجود در زنجیره های تأمین محصولات تازه-2021
The purpose of this study is to develop a comprehensive framework by identifying and analyzing the key factors influencing the reduction of food loss and waste (FLW) in fresh produce supply chains (FPSCs) in developing countries, specifically India. This empirical study has identified eight influencing factors, representing the given context, from the literature (using content analysis) under the purview of management theories (namely, stakeholder theory, capabilities-based theory, and critical success factors theory) as well as data collected through semi-structured interviews from a group of selected experts. Further, Interpretive Structural Modeling (ISM) technique and Matriced’ Impacts Croise’s Multiplication Appliquee an un Classement (MICMAC) analysis are used as an integrated method to analyze the identified factors. Regulatory bodies and food policy along with market infrastructure are the most significant factors and have a high tendency to influence the reduction of FLW in FPSCs; therefore, require utmost consideration. The findings of this study are expected to enable managers and policy makers to uncover and understand the key factors. The insights from the findings will help in formulating policies and making strategic decisions regarding the reduction of FLW in FPSCs which will help in attaining sustainable development goals target on FLW.
Keywords: Food loss and waste | Fresh produce supply chain | India | Interpretive structural modeling | Sustainable development goals
Introducing an aflatoxin-safe labeling program in complex food supply chains: Evidence from a choice experiment in Nigeria
معرفی یک برنامه برچسب زدن بدون آفلاتوکسین در زنجیره های تأمین مواد غذایی پیچیده: شواهدی از یک آزمایش انتخاب در نیجریه-2021
Food contaminated with aflatoxins is one of the more prominent food safety issues facing developing countries. These toxins impose an immense burden on countries that have to deal with the repercussions of the contamination. Repercussions include increased public health concerns, increased health care expenditures, and other economic tolls. To alleviate these food safety concerns, the implementation of aflatoxin-safe certification can potentially incentivize and elevate food safety standards. This study uses a discrete choice experiment approach to assess if traders are willing to pay a price premium for aflatoxin-safe maize and whether such a premium varies across their market channels. Results indicate that maize traders who sell to other traders, large feed mills, food companies, and retailers exhibit a higher willingness to pay (WTP) for aflatoxin-safe certification compared to those who sell to small feed mills and consumers. Relevant policy implications are discussed.
Keywords: Aflatoxin contamination | Aflatoxin safe certification | Traders preferences | Traders willingness to pay | Maize, Nigeria
Accounting for repetition and dropout in contemporaneous cross-section learning profiles: Evidence from Rwanda
حسابداری برای تکرار و رها کردن در پروفایل های یادگیری مقطع مقطع مقطعی: شواهد از رواندا-2021
How much do children learn in a year of school? Longitudinal data that tracks children over time is scarce in developing countries, and so recent studies estimate learning profiles by comparing the ability of people with different amounts of schooling, at a single point in time. Such estimates of the effect of schooling on learning may be biased upwards by not controlling for repetition and dropout. In this paper I estimate contemporaneous cross- section learning profiles for Rwanda, using data from a nationally representative survey of 3053 children aged six to eighteen. I show how adjusting this learning profile for the total number of years enrolled in school (ac- counting for repetition and dropout), using detailed schooling histories, reduces the average amount learnt per year by over 60 percent. The learning profile for Rwanda is not just too flat, but flatter than previous estimates suggest.
keywords: یادگیری | ارزیابی | رواندا | تکرار | Learning | Assessment | Rwanda | Repetition
The use of fishers’ knowledge to assess benthic resource abundance across management regimes in Chilean artisanal fisheries
استفاده از دانش ماهیگیران برای ارزیابی فراوانی منابع بنیادی در رژیم های مدیریت در شیلات صنایع شیلی-2021
Globally, marine fisheries remain largely unassessed, particularly small-scale fisheries in developing countries. Fishers’ knowledge has proven to be valuable to help fill gaps of information in otherwise unassessed fisheries. This study tested the reliability of fishers’ knowledge to estimate the abundance of two benthic resources, locos (Concholepas concholepas) and keyhole limpets (Fissurella spp.), across two management regimes, territorial user rights for fisheries (TURF) and open access areas (OAA), over ~500 km of coastline in central Chile. Fishers’ knowledge (FK) was quantified using systematic interviews and compared to direct assessments (DA). Addi- tionally, resource abundance was compared between the fishing regimes, considering regions with different concentration of TURFs (and consequently different availability of OAAs). The results show that abundances estimated by the two methods were highly consistent for the most valuable resource (the loco) and quite reliable for the keyhole limpet (for 67% of the comparisons). Abundances of both resources were higher in TURFs than in OAAs, a pattern detected by both FK and DA. The results clearly show the potential of this approach to be applied for the Chilean benthic fisheries over large scales. Interestingly, the results also show significantly lower abundance of locos in OAAs than in TURFs at coves immersed in zones with low availability of open access fishing grounds, suggesting the influence of effort displacement after the implementation of TURFs. This ancillary result highlights the need for seascape management plans that consider the potential, unintended ef- fects of TURFs on resources beyond their boundaries. These findings are of both local and global interest, sup- porting the use of FK to inform management in unassessed small-scale fisheries.
keywords: ادراک فیشر | گرفتن هر واحد تلاش | حقوق کاربر ارضی | جابجایی تلاش | ماهیگیری در مقیاس کوچک | خرگوش | Fishers’ perception | Catch per unit of effort | Territorial user rights | Effort displacement | Small-scale fisheries | Shellfish
On the fair accounting of carbon emissions in the global system using an exergy cost formation concept
حسابداری منصفانه انتشار کربن در سیستم جهانی با استفاده از مفهوم تشکیل هزینه اگزرژی-2021
Carbon accounting is necessary for designing effective climate change mitigation policies. A proper and fair accounting method should motivate both the producers toward cleaner production methods and the consumers toward reducing the embodied emissions of their consumption. This research work proposes a new approach to map the production chain of carbon emissions in which every subsystem is responsible for the level and efficiency of its production activities and embodied emissions for providing its economic activities or final demands. The exergy cost formation concept is used to track the emissions in the production chain. The results of this accounting present the total carbon loads on economic outputs either consumed locally or exported abroad (CExA). The CExA results are then compared to the results of conventional production-based (PBA) and consumption-based (CBA) carbon inventories. Here we show that, in addition to the levels of production and consumption, the economic structures of the countries and the efficiency of the production activities are important factors differentiating the roles of the countries in the global emissions. Our results show that the share of the imported emissions to the total CExA varies between 14% for developing countries to 34% for the developed countries. Moreover, although the ratio of CBA to PBA for the countries is highly dependent on their economic states (0.87 for developing countries and 1.21 for developed countries), the ratio of CExA to PBA does not follow a unique trend among developing or developed countries. The results demonstrate that, according to the proposed sharing approach, the import-oriented developed countries, which have benefited the most from the carbon leakage effect, are mostly penalized for the embodied emissions associated with the imports to their economy, and vice versa.
keywords: تغییرات اقلیمی | حسابداری کربن | مسیولیت تقسیم شده | انتشار کربن اضافه شده است | تجزیه و تحلیل ExergoEnviremental | هزینه اگزرژی | Climate change | Carbon accounting | Shared responsibility | Carbon emission added | Exergoenvironmental analysis | Exergy cost
Modelling of supply chain disruption analytics using an integrated approach: An emerging economy example
مدل سازی تجزیه و تحلیل اختلال در زنجیره تامین با استفاده از یک رویکرد یکپارچه: یک مثال اقتصاد در حال ظهور-2021
The purpose of this paper is to develop a framework to identify, analyze, and to assess supply chain disruption factors and drivers. Based on an empirical analysis, four disruption factor categories including natural, human- made, system accidents, and financials with a total of sixteen disruption drivers are identified and examined in a real-world industrial setting. This research utilizes an integrated approach comprising both the Delphi method and the fuzzy analytic hierarchy process (FAHP). To test this integrated method, one of the well-known examples in industrial contexts of developing countries, the ready-made garment industry in Bangladesh is considered. To evaluate this industrial example, a sensitivity analysis is conducted to ensure the robustness and viability of the framework in practical settings. This study not only expands the literature scope of supply chain disruption risk assessment but through its application in any context or industry will reduce the impact of such disruptions and enhance the overall supply chain resilience. Consequently, these enhanced capabilities arm managers the ability to formulate relevant mitigation strategies that are robust and computationally efficient. These strategies will allow managers to take calculated decisions proactively. Finally, the results reveal that political and regulatory instability, cyclones, labor strikes, flooding, heavy rain, and factory fires are the top six disruption drivers causing disruptions to the ready-made garment industry in Bangladesh.
Keywords: Supply chain management | Disruption factors and drivers | Fuzzy analytic hierarchy process | Delphi method
Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics
نمودار توسعه حرفه حسابداری مصر (1946-2016): تحلیلی از پویایی دولت-حرفه ای-2021
This paper mobilises notions of professional closure and political economy to analyse the development of the Egyptian accounting profession (1946–2016). We rely on interviews with Egyptian Society of Accountants and Auditors (ESAA) board members, government officials, representatives of international/local firms, and academics. Legislative documents (particularly Accounting Practice Law 133/1951), regulations and publications were also analysed. Established since 1946, ESAA’s initial attempts to embed an ‘Anglo-American’ professional model were curtailed by the newly independent State enabling non-credentialed and relatively less experienced native practitioners to be registered as qualified accountants. The State’s influence persisted during the socialist period of nationalisation with a de-emphasising of the accounting profession as an occupational group. The early stages of market capitalism witnessed attempts to redevelop a private-sector-led profession with the support of international organisations, which re-asserted the dominant position of ESAA members. However, government, ESAA and international agencies’ efforts to repeal the original Accounting Practice Law and achieve market closure for the primary benefit of ESAA members were thwarted by political pressure from non-ESAA accountants. Nonetheless, ESAA eventually secured privileged access to the listed firms’ audit market. This paper aims to enhance our understanding of changing State-led priorities on accounting professionalization in African developing countries.
keywords: مصر | حرفه ای سازی | حسابداری | کشورهای در حال توسعه | Egypt | Professionalization | Accounting | Developing countries