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نتیجه جستجو - Incentives

تعداد مقالات یافته شده: 149
ردیف عنوان نوع
1 Trust-aware and incentive-based offloading scheme for secure multi-party computation in Internet of Things
طرح تخلیه مبتنی بر انگیزه و اعتماد آگاه برای محاسبات امن چند جانبه در اینترنت اشیا-2022
Adoption of multi-party computation in IoT provides the required processing power needed by the IoT devices to provide smart services in the shortest time. However, this requires a secure offloading scheme that is capable of fairly offloading the computations of source nodes to a different set of workers, guarantees the privacy of the source nodes, and verifies the correctness of results without a third party at a low overhead.
In this paper, we formulate a secure privacy-preserving offloading scheme based on modified secret sharing to offload computations and data to a different set of workers. We also develop incentive and trust models to encourage honesty and willingness and discourage delay among workers during multi-party computation. Last, we develop a low overhead morphism-based verification technique for the self-verification of the correctness of results. We finally present the security analysis of the scheme which shows that the schemes meet up with the necessary security requirements, and the experimental results show the capability of the scheme in terms of its security functionalities, low computation cost, effective verification of results, and generation of incentives and trust values for workers during multi-party computation.
keywords: Multi-party computation | Offloading | Cooperative computation | IoT Self-verification | Security | محاسبات چند طرفه | بارگذاری آفلاین | محاسبات مشارکتی | خود تأییدی اینترنت اشیا | امنیت
مقاله انگلیسی
2 Green supply chain management and clean technology innovation: An empirical analysis of multinational enterprises in China
مدیریت زنجیره تامین سبز و نوآوری در فناوری پاک: تجزیه و تحلیل تجربی شرکت های چند ملیتی در چین-2021
This study identifies the impact of green supply chain management (GSCM) on clean technology innovation (CTI) by enterprises in China as well as compares the effects of forward and backward GSCM and the differences by industry and home country. The effect of CTI on GSCM is tested by 501 samples of mostly multinational enterprises in China from 2014 to 2016. The results indicate that CTI benefits from GSCM, which remains robust to a series of sensitivity test. And different management directions show great differences, where the backward GSCM has a stronger promotion effect on CTI than the forward GSCM. Moreover, light polluting industries and capital-intensive industries have stronger incentives to adopt GSCM than heavy-polluting industries and labour intensive industries. And domestic companies perform better than foreign companies.
Keywords: Green supply chain | Clean technology innovation | Supply chain management direction | Multinational enterprises
مقاله انگلیسی
3 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
4 Tax accounting research on corporate investment: A discussion of the impact of IP box regimes on the M&A market by Bradley, Ruf, and Robinson (2021)
تحقیقات حسابداری مالیاتی در مورد سرمایه گذاری شرکت ها: بحث در مورد تاثیر رژیم های IP جعبه در M & Amp؛ بازار توسط برادلی، روف و رابینسون (2021)-2021
In The Impact of IP Box Regimes on the M&A Market, Bradley, Robinson, and Ruf (2021) study whether and to what extent tax incentives for intellectual property affect corporate M&A investment activity. The paper finds that a 1.0 percentage point tax benefit leads to a 1.2% increase in M&A activity in a country after the implementation of an Intellectual Property (IP) Box tax regime. Results vary based on country-specific IP Box requirements, as well as firm-specific characteristics such as patent ownership and acquirer nationality. My discussion offers more cautious interpretations of the empirical results related to statutory country-specific requirements of these regimes and raises concerns about the type and timing of firm responses. More generally, I outline how this paper and other work by tax researchers in Accounting contributes to the broader literature studying the relation between corporate tax policies and investment activity.
keywords: جعبه IP | جعبه نوآوری | سرمایه گذاری | مالیات | IP box | Innovation box | Investment | Tax
مقاله انگلیسی
5 Blockchain-based royalty contract transactions scheme for Industry 4:0 supply-chain management
طرح معاملات قرارداد حق امتیاز مبتنی بر بلاکچین برای مدیریت زنجیره تأمین صنعت 4:0-2021
Industry 4.0-based oil and gas supply-chain (OaG-SC) industry automates and efficiently executes most of the processes by using cloud computing (CC), artificial intelligence (AI), Internet of things (IoT), and industrial Internet of things (IIoT). However, managing various operations in OaG-SC industries is a challenging task due to the involvement of various stakeholders. It includes landowners, Oil and Gas (OaG) company operators, surveyors, local and national level government bodies, financial institutions, and insurance institutions. During mining, OaG company needs to pay incentives as a royalty to the landowners. In the traditional existing schemes, the process of royalty transaction is performed between the OaG company and landowners as per the contract between them before the start of the actual mining process. These contracts can be manipulated by attackers (insiders or outsiders) for their advantages, creating an unreliable and un-trusted royalty transaction. It may increase disputes between both parties. Hence, a reliable, cost-effective, trusted, secure, and tamper-resistant scheme is required to execute royalty contract transactions in the OaG industry. Motivated from these research gaps, in this paper, we propose a blockchain-based scheme, which securely executes the royalty transactions among various stakeholders in OaG industries. We evaluated the performance of the proposed scheme and the smart contracts’ functionalities and compared it with the existing state-of-the-art schemes using various parameters. The results obtained illustrate the superiority of the proposed scheme compared to the existing schemes in the literature.
Keywords: Blockchain | Smart contract | Oil and gas industry | Supply chain management | Royalty
مقاله انگلیسی
6 Supply chain integrated decision model in order to synergize the energy system of textile industry from its resource waste
مدل تصمیم یکپارچه زنجیره تامین به منظور هم افزایی سیستم انرژی صنعت نساجی از ضایعات منابع آن-2021
In order to foster sustainable production in the textile industry, it is essential to seek sustainable ways of energy management. Apart from conspicuous sources of biomass, this study has investigated the over- looked potential of cotton crop waste as a source of biomass energy supply. The cotton crop waste can supplement the energy system of the industry as well as the sustainable utilization of the agricultural waste. This study has explored and comprehensively analyzed the potential of cotton crop waste to synergize industrial energy systems by integrating strategic and tactical decision models into an integrated model. The results indicate that cotton crop waste is a conducive and convenient source of sustainable energy supply for the textile industry. Out of all proposed energy conversion technologies, oil heater and organic rankin cycle technology is less efficient over others, also the NPV analysis supports the investment decision into all of these technologies. In contrast, this augmented supply of energy can be affected during the off-season, along with the challenge of conversion technologies’ affordability for an already economically destabilized industry. However, the integration of seasonal agricultural waste and financial incentives from the government can transcend the textile industry, as a compensation for their pro-environmental approach.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Sustainable consumption and production | Energy supply chain | Cotton crop waste | Integrated strategic model | Linear optimization | Energy conversion technologies
مقاله انگلیسی
7 Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
حسابداری برای ثبات مالی: افشای بانکی و تشخیص از دست دادن در بحران مالی-2021
This paper examines banks’ disclosures and loss recognition in the 2007–2009 financial crisis and identifies several core issues for the link between accounting and financial stability. We show that, going into the financial crisis, banks’ disclosures about relevant risk exposures were relatively sparse. Such disclosures came later after major concerns about banks’ exposures had arisen in markets. The recognition of loan losses also was slow and delayed relative to prevailing market expectations. Among the possible explanations for this evidence, our analysis indicates that banks’ reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model for loan accounting. We also provide evidence that shielding regulatory capital from accounting losses through prudential filters can dampen banks’ incentives for corrective actions. Overall, our analysis reveals several significant challenges if accounting and financial reporting are to contribute to financial stability.
keywords: Banks | Financial crisis | Financial stability | Disclosure | Loan loss accounting | Expected credit losses | Incurred loss model | Prudential filter | Fair value accounting
مقاله انگلیسی
8 The role of nature of knowledge and knowledge creating processes in knowledge hiding: Reframing knowledge hiding
نقش ماهیت دانش و دانش ایجاد فرآیندهای در مخفی کردن دانش: بازسازی دانش پنهان کردن دانش-2021
Knowledge hiding research has traditionally focused on the ways in which knowledge is hidden in the context of interactions between employees. This study advances knowledge hiding research by highlighting the benefits of moving away from the dyadic level of analysis to a multilevel analysis across individuals, groups, and organi- zations. We also elaborate how knowledge hiding is influenced both by the nature of knowledge and by the modes of knowledge creation in organizations. We propose a theoretical framework that juxtaposes the nature of knowledge – tacit vs. explicit and component vs. architectural – against the four modes – socialization, exter- nalization, combination, and internalization – of the knowledge creating process in organizations. The frame- work developed in our study also enables us to identify four distinct root causes of knowledge hiding in organizations – functional bias, misaligned incentives, dysfunctional resource allocations, and value incongruence.
keywords: پنهان کردن دانش | یادگیری سازمانی | مدیریت دانش | Knowledge hiding | Organizational learning | Knowledge management
مقاله انگلیسی
9 Unpacking the role of primary packaging material in designing green supply chains: An integrated approach
Unpacking the role of primary packaging material in designing green supply chains: An integrated approach-2021
Due to the adverse impact of packaging materials on several ecosystems, the circular and sustainable approaches to manage packaging waste have been receiving increasing attention worldwide. Plastic pails are widely used primary packaging materials that are cost-effective, lightweight, yet long-lasting. In the present study, we pro- pose a closed-loop supply chain (CLSC) network design model to jointly optimize the decisions related to the location of collection, sorting, and recycling centers, and the quantity of plastic pales to be recycled and/or freshly produced and distributed. The proposed model is augmented with an incentive mechanism to acquire used plastic pails from customers as well as a green supplier selection procedure. In addition to the traditional objective of profit maximization, the proposed model also minimizes carbon emission, maximizes the return of used plastic pails, and prioritize suppliers for the procurement of sustainable packaging raw materials. A set of non-dominated solutions to the proposed multi-objective model are obtained using the Augmented ε-constraint method (AUGMECON). The results of AUGMECON are also compared with other methods such as weighted sum method and Augmented Tchebycheff method. It is oberseved that AUGMECON produces diverse set of pareto- optimal solutions for the considered problem. The applicability of the model is explained using an illustrative example of an adhesive manufacturer in India. Further, several managerial insights are drawn by carrying out sensitivity analysis through scenario building.
Keywords: Primary packaging | Closed-loop supply chain network design | Incentives | Supplier selection | Multi-objective optimization | Augmented ε-constraint method
مقاله انگلیسی
10 Towards a circular economy for sustainable development: An application of full cost accounting to municipal waste recyclables
به سمت یک اقتصاد دایره ای برای توسعه پایدار: استفاده از هزینه های کامل حسابداری به بازیافت های زباله های شهری-2021
From a circular economy perspective, the municipal waste (MW) sector remains a valuable input source for waste recyclable re-industrialization among food, pollution, and energy. In this study, different accounting approaches and scenarios for sustainable MW management are explored to find the most cost efficient and profitable approach. The Full Cost Accounting (FCA) method is adopted as the basis of analysis in this study where an integrated sustainable framework for the Pay-As-You-Throw (PAYT) pricing model is developed and designed that can optimize MW management in attaining ‘zero waste disposal’ at the lowest cost as well as generating economic, environmental and social benefits. Using waste management data from 27 councils in Egypt and two different PAYT methods (i.e. weight-based and volume-based) under three case scenarios, this study documents that the prepaid bag system under the volume-based PAYT method leads to the lowest waste costs and creates more incentives for households in terms of economic, social and environmental benefits. These findings have various implications for the policy makers, government councils, waste managers, businesses and communities in the adoption of volume based PAYT schemes for cost-effective, profitable and socially acceptable reusing and recycling of waste. Such valuable addition to MW management can contribute to the environmental and socially sustainable development in emerging markets and in moving towards a circular economy model.
keywords: اقتصاد دایره ای | پایداری | توسعه پایدار | مواد قابل بازیافت شهرداری | Pay-as-you-throw (payt) هزینه کامل | رویکرد حسابداری | بازار در حال ظهور | Circular economy | Sustainability | Sustainable development | Municipal waste recyclables | Pay-as-you-throw (PAYT) full cost | accounting approach | Emerging market
مقاله انگلیسی
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