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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1 |
Is the Internet of Things a helpful employee? An exploratory study of discourses of Canadian farmers
آیا اینترنت اشیا یک کارمند مفید است؟ بررسی اکتشافی گفتمان های کشاورزان کانادایی-2022 The increasing global population and the growing demand for high-quality products have called
for the modernization of agriculture. “Internet of Things” is one of the technologies that is pre-
dicted to offer many solutions. We conducted a discourse analysis of 19 interviews with farmers in
Ontario, Canada, asking them to describe their experience of working with IoT and related
technologies. One main discourse with two opposing tendencies was identified: farmers recognize
their relationship with IoT and related technology and view technology as a kind of “employee”,
but some tend to emphasize (1) an optimistic view which is discourse of technology is a “Helpful
Employee”; while others tend to emphasize (2) a pessimistic view which is a discourse of tech-
nology is an “Untrustworthy Employee”. We examine these tendencies in the light of the literature
on organizational behavior and identify potential outcomes of these beliefs. The results suggest
that a farmer’s style of approaching technology can be assessed on a similar scale as managers’
view of their employees and provide a framework for further research. keywords: فناوری اینترنت اشیا | کشاورزی | تحلیل گفتمان | سبک استفاده از تکنولوژی | Internet of things technology | Agriculture | Discourse analysis | Style of use of technology |
مقاله انگلیسی |
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Beyond intentionality in accounting regulation: Habitual strategizing by the IASB
فراتر از قصد در مقررات حسابداری: استراتژی معمولی توسط IASB-2021 Adopting critical discourse analysis and Bourdieu’s theorization of dispositional use of
language, the present study challenges a common assumption in the accounting
standard-setting literature, namely, that regulators’ discourse is purposely and
deliberately deployed. I draw on cognitive sociolinguistics to empirically explore the
specific manifestations of habitual, that is, pre-reflexive legitimation rhetoric in IASB
regulatory texts. My analysis shows how taken-for-granted discursive rationalizations
and linguistic forms are operationalized. I then argue that the language observed in
regulatory texts, which can be considered as examples of ‘collective thinking artefacts’,
enacts standard setters’ institutionalized patterns of reasoning associated with their
social position. This critical perspective on the subconscious use of rhetoric generates a
series of further questions regarding the lack of reflexivity in accounting regulatory
processes.
keywords: تجزیه و تحلیل گفتمان انتقادی | بوردیو | جامعه شناسی شناختی | مشروعیت | Critical discourse analysis | Bourdieu | Cognitive sociolinguistics | Legitimacy |
مقاله انگلیسی |
3 |
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency
حساب های عملکرد سازمان های غیر دولتی به عنوان فضاهای محاسباتی: حیوانات وحشی، ترمیم حیات وحش و آژانس استراتژیک-2021 Whereas corporations typically share a common primary objective of generating profits for their
owners, non-governmental organisations (NGOs) principally pursue a panoply of various social
and/or ecological objectives. Accordingly, an NGO’s performance in pursuit of its objectives can
rarely be accounted for in straightforwardly comparable quantitative terms. How then can an
NGO instead construct qualitative accounts of its performance that show how it makes a differ-
ence in pursuit of its objectives? This paper examines qualitative accounts of performance against
an objective to restore wildlife, which are included in the annual reports of a large conservation
NGO. These accounts are conceptualised as being calculative spaces, configured by framing work
being done within these accounts. Analysis of this framing work finds that these accounts identify
a performance object (i.e. specific wild animal populations), establish relations that seemingly
affect this performance object (i.e. threats to wild animal populations and actions to conserve
these populations), and attribute the NGO with agency to make a difference to this performance
object (i.e. as a strategic actor directing and co-ordinating wildlife restoration). Thus, this paper
demonstrates that seeing quantitative and qualitative accounts of organisational performance in
the same conceptual terms creates conditions of possibility for developing a fuller understanding
of an organisation’s calculations of its own capacity to act upon society. keywords: سازمان غیر دولتی | مسئوليت | کادر بندی | محاسبات | گفتمان | حفاظت | NGO | Accountability | Framing | Calculation | Discourse | Conservation |
مقاله انگلیسی |
4 |
A verb-frame frequency account of constraints on long-distance dependencies in English
یک حساب فرکانس فعل از محدودیتهای وابستگیهای فاصلهای طولانی در زبان انگلیسی-2021 Going back to Ross (1967) and Chomsky (1973), researchers have sought to understand what conditions permit
long-distance dependencies in language, such as between the wh-word what and the verb bought in the sentence
‘What did John think that Mary bought?’. In the present work, we attempt to understand why changing the main
verb in wh-questions affects the acceptability of long-distance dependencies out of embedded clauses. In
particular, it has been claimed that factive and manner-of-speaking verbs block such dependencies (e.g., ‘What
did John know/whisper that Mary bought?’), whereas verbs like think and believe allow them. Here we provide 3
acceptability judgment experiments of filler-gap constructions across embedded clauses to evaluate four types of
accounts based on (1) discourse; (2) syntax; (3) semantics; and (4) our proposal related to verb-frame frequency.
The patterns of acceptability are most simply explained by two factors: verb-frame frequency, such that de-
pendencies with verbs that rarely take embedded clauses are less acceptable; and construction type, such that
wh-questions and clefts are less acceptable than declaratives. We conclude that the low acceptability of filler-gap
constructions formed by certain sentence complement verbs is due to infrequent linguistic exposure. keywords: پردازش حکم | اثرات فرکانس | وابستگی های راه دور | جزایر نحوی | Sentence processing | Frequency effects | Long-distance dependencies | Syntactic islands |
مقاله انگلیسی |
5 |
مسائل حسابداری : بررسی مجدد ادعای جداسازی و رشد سبز واقعی در کشورهای اسکاندیناوی را دارد
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 9 - تعداد صفحات فایل doc فارسی: 31 مدرنسازی اکولوژیکی به شکل حمایت از مفهوم رشد سبز , گفتمان غالب در سیاست زیستمحیطی در سطح جهانی باقی میماند . با این حال , پرسشهایی از محدودیتهای توسعه اقتصادی و رشد بر روی یک سیاره با منابع طبیعی محدود , حداقل از زمان 1970s در هسته گفتمانهای محیطی بودهاست . تلاش اخیر Stoknes و Rockstrom ( 2018 ) به دنبال متحد کردن مفاهیمی از محدودیتهای اکولوژیک با مفهوم رشد سبز با پیشنهاد رشد سبز واقعی به عنوان نشان دادن موقعیت زمانی است که رشد مرزهای سیارهای را مد نظر قرار میدهد. با تمرکز بر روی خط سیر جدید در شدت انتشار گازهای گلخانهای , آنها کشورهای اسکاندیناوی از جمله دانمارک را به عنوان نمونههایی از چنین رشد واقعی سبز برجسته میکنند . در این مقاله , ما نشان میدهیم که مفهومسازی خاص رشد سبز واقعی و ادعاهای حاصل در مورد کشورهای اسکاندیناوی براساس مفروضات خاص , به طور خاص مربوط به چارچوبهای حسابداری کربن سطح ملی و اندازه بقیه بودجه جهانی کربن است . با باز کردن این فرضیات برای تجزیه و تحلیل , جانبداری و ماهیت نادرست بالقوه مفهومسازی را نشان میدهیم .
واژه های کاربردی: رشد سبز | حسابداری کربن | شاخصها | اسکاندیناوی | پیشرفته سازی بومشناسی | حاکمیت محیطی |
مقاله ترجمه شده |
6 |
The spring ‘stay at home’ coronavirus campaign communicated by pending accounts
اطلاعرسانی کمپین کروناویروس بهار «در خانه بمانیم» از طریق حسابهای معلق-2021 The UK government instruction to stay at home exemplifies how governments do things by
saying things in a crisis. The force of the government slogan was amplified by its intertextual circulation in wider public discourse to produce an alignment between the duty of
government to protect citizens, the spiritual mission of the Church and the public information role of the press. By analysing the rhetorical and sequential structure of promotional discourse with recourse to speech act, narrative and routine theory, we show how its
authors concurrently use cognitive and empathetic interpellations to induce subjectivation, configuring pending accounts which not only involve recipients in scripts for
restoring order (if … then … programming constructions) but also implicate them in
restorative storylines (just as there and then … so here and now … mimetic constructions).
The result is to overlay on the official inducement new voices of hope, conditioned by
participation in a collaborative community, naturalising compliance.
keywords: در انتظار حساب | تحریک به عمل | تفکر | پاندمی ویروس کرونا | عمل بیان | گفتمان تبلیغاتی | Pending account | Inducement to action | Interpellation | Coronavirus pandemic | Speech act | Promotional discourse |
مقاله انگلیسی |
7 |
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 |
8 |
The validity of management accounting language games – A pragmatic constructive perspective
اعتبار بازی های زبان حسابداری مدیریت - یک دیدگاه سازنده عمل گرایانه-2021 To support the development of a pragmatic practice-based theory for management accounting, practice theory offers valuable avenues for understanding the development, role, and effects of tools and techniques used by practitioners. Scholars have identified communication as a critical
dimension for analysis, as discourse can govern the production of knowledge and power structures. However, previous research has mainly focused
on the role of actors within static environments; how actors justify their actions and goals, compared with other actors; and how they are aligned
with or justify new practices relative to existing practices. The pragmatic constructivist framework that underpins this special issue builds on this
research but recognises that previous research has paid little attention to how people—when interacting within a dynamic environment—develop
and create new types of constructive causality. Importantly, the necessary conditions for people’s actions to construct what they intend to remain
largely unexplored. Pragmatic constructivism is founded on the recognition that any theory of management accounting must include conceptual
devices representing the notion of success, as well as techniques for evaluating the truth aptness of local practices of reality construction, such as
those represented by managemen accounting. This special issue aims to theoretically and empirically explore the potential in management accounting for the measurement and governance of constructed causality. The central topic is the role of management accounting in supporting
individual and collective actors to effectively construct causal chains that make organisations work. The three articles in this special issue adopt
different approaches to combining the pragmatic constructivist framework with additional theoretical frameworks, as well as using different
research methodologies. The papers’ findings point to the importance of co-authorship in the creation of functioning organisational practices, and
suggest that this might be threatened by information technology. Co-authorship involves language games in the form of dialogical interaction
between the accountants and other involved actors. This process develops a shared understanding anchored in a fusion of conceptual models that is
tied to individual collaborators’ local practice.
keywords: |
مقاله انگلیسی |
9 |
Accounting matters: Revisiting claims of decoupling and genuine green growth in Nordic countries
مسائل حسابداری: بررسی مجدد ادعاهای جدایی و رشد سبز واقعی در کشورهای شمال اروپا-2021 Ecological modernisation in the form of support to the notion of green growth remains the dominant discourse in
environmental policy globally. Still, questions of limits to economic expansion and growth on a planet with finite
natural resources have been at the core of environmental discourses at least since the 1970s. A recent effort by
Stoknes and Rockstr¨om (2018) seeks to unite notions of ecological limits with the concept of green growth by
proposing genuine green growth as denoting a situation when growth respects planetary boundaries. Focusing on
recent trajectories in emissions intensity, they highlight Nordic countries including Denmark as examples of such
genuine green growth. In this article, we demonstrate that the specific conceptualization of genuine green growth
and resulting claims about the Nordic countries rest on particular assumptions, specifically concerning national-
level carbon accounting frameworks and the size of the remaining global carbon budget. By opening up these
assumptions for analysis we illustrate the partiality and potentially misleading nature of the conceptualization of
GGG. keywords: رشد سبز | حسابداری کربن | شاخص ها | نوردیکس | مدرنیزاسیون زیست محیطی | حکومتداری محیط زیست | Green growth | Carbon accounting | Indicators | Nordics | Ecological modernisation | Environmental governance |
مقاله انگلیسی |
10 |
A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image
مسئله شکلات چسبنده: مدیریت تاثیر و حساب های متقابل در شکل دادن به تصویر شرکت-2021 Demand for chocolate is at an all-time high. However, producing chocolate comes with
some sticky social, environmental and economic problems. This paper focuses on the
issues of child labour, forced child labour and unsustainable farming practice within the
chocolate industry, and specifically on the discourse about Nestlé’s Ivory Coast cocoa
supply chain. We analyse corporate disclosures, related counter accounts and
subsequent responses in new and old media as a dynamic communication process. A
mobilising of Goffman’s (1959) dramaturgical metaphor of impression management
contextualises each communication as a performance towards an audience. Behind the
communications is Nestlé’s need to repair its legitimacy – because child labour and
unsustainable farming exist in its cocoa supply chain – and the audience’s vested
interests in their counter-performances. The Nestlé case offers substantive and nuanced
insights into corporate disclosure and communication practices, how the Internet is
changing the more unidirectional performances of the past, and how appreciation of
counter accounts and subsequent responses to counter accounts contributes to
theoretical understanding as well as provides insights into the plight of cocoa’s child
labourers.
keywords: ارتباطات شرکت | افشای شرکت | پاسخ های حسابداری | مدیریت تصور | مشروعیت | Corporate communications | Corporate disclosure | Counter account responses | Impression management | Legitimacy |
مقاله انگلیسی |