Exploring the feasibility of introducing electric freight vehicles in the short food supply chain: A multi-stakeholder approach
بررسی امکان معرفی وسایل نقلیه باری الکتریکی در زنجیره تأمین مواد غذایی کوتاه: یک رویکرد چند ذی نفع-2021
The transition towards more sustainable approaches in the Food Supply Chain was concretely visible in the implementation of alternative models, like the Short Food Supply Chain. Some authors raise doubts on the environmental impact of this model, in particular for the externalities caused by the transport system, suggesting the adoption of Electric Freight vehicles. By adopting a multi-stakeholder approach, the objective of this study is to explore both the barriers and potentialities involved in the adoption of Electric Freight vehicles in the Short Food Supply Chain, and the existence of a shared strategy at the system level able to foster their adoption. Results suggest that, for entrepreneurs, Electric Freight vehicles appear as a viable option, although more efforts are still needed at a governmental level, through the promotion of public measures in the form of support for purchasing costs or rental rate and offering technical expertise services. In terms of infrastructures, as is clear from interviews, improving the charging infrastructure efficiency to ensure EFVs shift optimization and increasing the number of charging points are today a priority. On the whole, more collaborative methods should be inaugurated, contributing to a shared vision of urban mobility which takes into account all supply chain actors (charging point operators, automotive industry, rental car services, farmers, and local authorities) to ensure the system works in a more efficient way.
Keywords: Electric Fright Transport | Short Food Supply Chain | Last Miles food | System Innovation | Case study | Sicily
Networks of interpretation: An ethnography of the quest for IFRS consistency in a global accounting firm
شبکه های تفسیر: قوم نگاری تلاش برای سازگاری IFRS در یک شرکت حسابداری جهانی-2021
Because of their complexity and principle-based nature, the creation of International Financial Reporting Standards (IFRS) engendered significant uncertainty that modified the order of things within large accounting firms. This motivated them to establish Professional Practice Function (PPF) units to try to ensure a credible degree of consistency in applying IFRS across a wide range of financial reports at the international level. We study backstage dynamics surrounding a PPF national unit in one of the Big Four firms. We focus on the rise of the PPF as an expert-based control device within the firm, and the role PPF members play as knowledge brokers to interpret IFRS. Our investigation is carried out through ethnographic fieldwork supplemented by interviews with PPF members and field auditors. The analysis brings forward some of the organizational dynamics surrounding PPF members efforts to establish their credibility as intermediaries both hierarchically, between administrative partners and field auditors, and epistemically, between the unifying logic of IFRS and auditees financial reporting specifics. Ultimately, our analysis points to the role of the PPF as a gatekeeping or internal control device that mediates between different pools of knowledge to monitor the firms reputation risk against IFRS implementation challenges. From a legal perspective, our ethnography documents how accounting “law” is made at the firm level and how PPF members strive for consistency e in spite of significant epistemological and organizational challenges. Our ethnography also shows that complex IFRS interpretation issues are not resolved through one persons judgment; instead, the firms structure surrounding the PPF allows for the constitution of inter-individual judgment that transcends national, sectoral, and (sometimes) organizational boundaries. Finally, we see one important contribution of our work as helping reveal the limits of large conceptual categories such as “auditors”, which tend to downplay the dynamics of convoluted practice relationships.
keywords: بزرگ چهار | تجربه و تخصص | اجرای IFRS | خدمات حرفه ای | حسابرسی | کنترل کیفیت | قضاوت | Big four | Expertise | IFRS implementation | Professional service ﬁrm | Audit ﬁrm | Quality control | Structure-judgment
Does task-specific knowledge improve audit quality: Evidence from audits of income tax accounts
آیا دانش خاص، کیفیت حسابرسی را بهبود می بخشد: شواهد از حسابرسی حساب های مالیاتی درآمد-2021
Two forms of expertise can influence audit quality: industry and task-specific expertise. If tax knowledge is predominately task-specific, audit offices with increased exposure to complex tax issues will develop tax task-specific expertise. Using outcomes related to income tax account audits, we examine whether tax task-specific knowledge (TSK) accumulates at the audit office level and affects the income tax accounts’ audit quality. We find that tax TSK increases the income tax accounts audit quality, suggesting individual tax TSK accumulates at the office level. Additionally, semi-structured interviews of partners/ senior managers at Big 4 audit firms validate group information processing as a theory that explains TSK developing at the office level and confirms that tax knowledge is predominately task-specific with some industry-specific knowledge. We contribute to and extend the literature examining audit office expertise by providing evidence that exposure to complex tax issues develops TSK at the office level and enhances audit quality. These findings provide archival and qualitative evidence of how TSK develops at the office level.
keywords: کیفیت حسابرسی مالیات بر درآمد | مجوز های مالیاتی | تخصص کار | پیچیدگی مالیات بر درآمد | تخصص وظیفه خاص | Income tax audit quality | Tax restatements | Task expertise | Income tax complexity | Task-speciﬁc expertise
Integrated computer vision algorithms and drone scheduling
الگوریتم های یکپارچه بینایی ماشین و برنامه ریزی هواپیماهای بدون سرنشین-2021
Computer vision algorithms have attained significant accuracy in the past decade, among which arguably the most important one is deep neural networks. Unmanned aerial vehicles, commonly called drones, equipped with cameras, offer a convenient, efficient, and cost-effective way of collecting a large set of images. Combining drones and computer vision algorithms can automate the monitoring and surveying of infrastructure systems, for example, car detection (Maria et al., 2016), pedestrian and bicycle volume data collection (Kim, 2020), and road degradation survey (Leonardi et al., 2018). However, the existing research has been largely driven by two independent streams of expertise: computer vision and drone scheduling. Computer scientists strive to design more accurate computer vision algorithms without much consideration of how the images are collected, whereas operations researchers endeavor to design drone routing algorithms to collect a given set of images in the most efficient manner. We suggest that the planning of images to collect (number and locations of images, amongst others) and the design of—more often than not, the choice of—computer vision algorithms should be determined holistically instead of independently. Section 2 presents an example to show the number of images to collect depends on the accuracy of the computer vision algorithms. Section 3 lays out the roadmap for future research direction.
Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective
اصلاحات حسابداری دولت در کشورهای جنوب صحرای آفریقایی و جهل انتخابی جامعه معرفتی: دیدگاه منطق رقابت-2021
The objective of this paper is two-fold. First, it assesses existing local accounting and financial reporting practices in Sub-Saharan Africa (SSA), focusing on the extent to which recent government financial statements published by ten selected countries adhere to mainstream qualitative features of public sector reporting. Second, it investigates the multiple institutional logics at play in the context of government accounting reforms (GARs) in SSA, involving international organisations, epistemic community members, policy makers and local actors. Data for the study are drawn from a content analysis and disclosure scoring of ten SSA government financial statements, supplemented by forty semi-structured interviews carried out in Nigeria and Tanzania. Our findings demonstrate how the generalised assumptive logics of international organisations, coupled with the market and professional logics of epistemic community members and state logics of local politicians, have led to the marginalisation of ‘good’ existing accounting and financial reporting practice in SSA (as reflected by the extent to which government financial statements adhere to mainstream features of public sector reporting) - while providing the countries with a strong impetus for undertaking a transition towards large-scale GARs involving accrual accounting and IPSASs. The role of the epistemic community in selectively ignoring the positive aspects of local accounting practice is a significant impediment. In this way, members of this epistemic community continue to execute their ‘relational power’ generated through professional knowledge, expertise and elite connections over the local actors, hence upholding the generalised assumptive logics. The paper argues that public accountability and transparency can be strengthened in SSA countries provided there is an ‘intelligent’ application of existing regulations and accounting systems, rather than seeking to merely replace them with externally imposed large-scale GARs.
keywords: اصلاحات حسابداری دولت | جنوب صحرای آفریقا | جامعه معرفتی | منطق نهادی | Government accounting reforms | Sub-Sahara Africa | Epistemic community | Institutional logics
Board of director attributes and CSR engagement in emerging economy firms: Evidence from across Asia
ویژگی های هیئت مدیره و مشارکت CSR در بنگاه های اقتصادی در حال ظهور: شواهدی از سراسر آسیا-2020
This study investigates the relationship between the board of director attributes and corporate social responsibility (CSR) engagement across a sample of Asian emerging economy firms. We find a statistically positive relationship between CSR engagement and several directors’ attributes including their political influence, international experience, business expertise, other director- ships held and independence from management. These empirical results indicate that while corporate governance recommendations designed for developed economy firms are relevant for emerging economy firms, additional director attributes are also important in encouraging CSR engagement in emerging economy firms given the divergent institutional and resource de- pendency issues they face.
Keywords: Corporate social responsibility | Board of director attributes | Corporate governance | Emerging economy firms
Knowledge restructuring through case processing: The key to generalize expertise development theory across domains?
تجدید ساختار دانش از طریق پردازش پرونده: کلید تعمیم نظریه توسعه تخصص در دامنه ها؟-2020
In many domains evidence exists that expertise development goes along with the adaptation of cognitive structures and processes. Whilst it is generally assumed that expertise and its acquisition is domain-specific, there are nevertheless similarities across domains that may evoke comparable processes and lead to similar cognitive restructuring. The “Knowledge Restructuring through Case Processing” (KR-CP) theory is proposed as a domain-general framework that takes into account similarities and differences between domains in order to explain corresponding processes and performances of professionals in different domains. The KR-CP theory is based on the assumption that dealing with complex cases plays a major role in many professional domains and allows for cognitive adaptations to routine as well as novel situations. The focus of this review is to investigate the capacity of this assumption to explain expertise development in multiple domains. Starting from the domain of medicine, in which such outcomes have been extensively studied, three further domains are analysed. Evidence is reviewed from counselling and psychotherapy, business management, and law. Thereby specific methodological complications emerge concerning the criteria for expert selection, the definition of levels of expertise, or the degree of authenticity of participants tasks. Nevertheless, direct and strong indications for restructuring knowledge into scripts and macro-concepts could be identified in all three domains. To further substantiate the KR-CP theory, studies are needed that explicitly address the comparison of case processing in different domains.
Keywords: Case processing | Domain-specificity | Generality of expertise | Knowledge restructuring | Levels of expertise | Running head | Knowledge restructuring through case | processing
In law we trust: Lawyer CEOs and stock liquidity
اعتماد ما به قانون : مدیرعامل وکالت و نقدینگی سهام-2020
I find that about 8.5% of firms in the sample of S&P 1500 firms are run by CEOs with a law degree (lawyer CEOs) and these firms have higher stock market liquidity than non-lawyer run CEO firms. I also find stock market liquidity improves following the appointment of lawyer CEOs. Lawyer CEOs improve stock market liquidity because they improve the firm’s information environment and reduce firm risk. Firms led by CEOs with legal expertise are associated with less stock price delay, weaker market reactions to corporate earnings announcements, and lower insider trading profits. Overall, this paper highlights the importance of CEO characteristics in enhancing financial market quality.
Keywords: Stock market liquidity | CEOs | Legal education | Insider trading
Edge Concierge: Democratizing Cost-Effective and Flexible Network Operations using Network Layer AI at Private Network Edges
Edge Concierge: دموکراتیک کردن عملیات شبکه با هزینه و مقرون به صرفه و انعطاف پذیر با استفاده ازهوش مصنوعی لایه لایه در لبه های شبکه خصوصی-2020
We observe two major revolutionary trends in network operations: democratization of cost-effective and flexible communication means for vertical players, such as public safety, by private mobile networking combined with edge computing, and automatic and autonomic network operations empowered by Artificial Intelligence (AI). Further innovations are required for making private networking readily available for vertical players that are reluctant to acquire expertise in complex network operations. We propose Edge Concierge, of which concept is to democratize cost-effective and flexible network operations using network layer AI at private network edges. Edge Concierge assists smart network operations for private mobile network operators and energy saving by changing working state of AI-empowered anomaly detection applications by network layer AI. We also employ unsupervised machine learning using Hidden Markov Model (HMM) for estimating contexts by solely observing network traffic at mobile edge computing (MEC) middle boxes. In detail, we design a system of real-time and self-learning context estimation by a multi-level probabilistic state transition model trained by unsupervised learning, which is implemented in a commodity PC. In order to evaluate our proposed system, we take public safety context of smart cities as an example use case and show the benefits.
Who is the king of the hill? On bargaining power in private equity buyouts
سلطان تپه کیست؟ در مورد قدرت چانه زنی در خرید سهام خصوصی-2020
Advancing the literature on Private Equity (PE) buyout negotiations and family-business decision making, we theorize and empirically confirm that sources of bargaining power (i.e., PE expertise advantage and sellers time pressure) interact differently with perceived PE bargaining power, depending upon whether the seller is a family or a non-family business. Additionally, we demonstrate that, for family businesses with an increased family team complexity, the effect of bidder competition becomes weaker, whereas the relationship of PE expertise advantage on PE bargaining power becomes stronger. Hence, team complexity reduces a family business decision power and increases a PEs comparative bargaining advantages. These findings contribute to several research streams: first, to that of family businesses by advancing knowledge on heterogeneity, operationalized as team complexity, that negatively affects a family business bargaining power; second, to that on PE buyouts, with a finding that a PE firms bargaining power differs significantly depending upon the type of seller (family vs. non-family business) due to a family business unique socio-emotional wealth considerations; and third, to the general strategic management literature on upper echelons and top-management teams (TMT), with a finding that team complexity reduces the family business teams behavioral integration and hence its ability to use potential bargaining advantages.
Keywords: PE buyout deals | Family business | Sources of bargaining power | Team complexity