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نتیجه جستجو - Independence

تعداد مقالات یافته شده: 68
ردیف عنوان نوع
1 Mothering in accounting: Feminism, motherhood, and making partnership in accountancy in Germany and the UK
مادران در حسابداری: فمینیسم، مادران، و مشارکت در حسابداری در آلمان و انگلستان-2021
Women remain significantly underrepresented at partnership level in accounting firms. The past three decades witnessed a steady increase in investment and research in gender equality in the profession, but there is a scholarly reluctance to focus specifically on motherhood despite the fact that four in five women will have children in their lifetime and experience inequality and discrimination as a result of their status as mothers. This article shares original empirical data of interviews with 60 female partners in Germany and the UK, focusing specifically on their experiences of motherhood and mothering. Theoretically, this article is framed by O’Reilly’s (2016a) matricentric feminism and Gatrell, Cooper and Kossek’s (2017) Douglasian thesis of the maternal body as a social pollutant at work. In Germany, the accounts frequently juxtaposed the maternal body with professionalism, with mothers expected to work part-time, but part-time working patterns deemed irreconcilable with partnership. Becoming a mother was often experienced as representing a burden to others at work. In the UK, the respondents were concerned with accessing maternity leave and returning to work, with some finding it challenging to make claims on the basis of their status as mothers. Half of the mothers were married to ‘househusbands’, often working like normative fathers, with some noting a lack of ‘choice’ in the matter despite their status and financial independence. In both countries, the unencumbered norm was mostly left unchallenged and the task of managing and hiding one’s care responsibilities left for individual women to work out in private, with the primary beneficiary of this concealment being the firm and its clients. The article demonstrates that we must make space for the study of mothering in accountancy if we want to be serious about tackling gender inequality within the profession.
keywords:جنسیت | مادری | فمینیسم ماتریکس | مشارکت | نئولیبرالیسم | آلمان | Gender | Motherhood | Matricentric feminism | Partnership | Neoliberalism | Germany
مقاله انگلیسی
2 The Reinvented accounting firm office: Impression management for efficiency, client relations and cost control
اداره حسابداری مجتمع: مدیریت تصفیه برای بهره وری، روابط مشتری و کنترل هزینه-2021
The office has become a large scale organisational phenomenon accommodating large numbers of organisational employees most often housed in open plan and Activity Based Working settings that arguably resemble the new factory. This study examines contemporary Big 4 accounting firm office design innovations and their representation with a view to eliciting their claimed rationales, reflections of historical office design and management thinking, and apparent strategic agendas with respect to office efficiency, client relations and cost control involved in their offering of professional services. In doing so, it also explores the implications that public practice firms office design may have for auditor independence and audit quality. Informed by Goffmans theories of impression management, the study employs historical and website analysis, finding a predominant firm focus on office efficiency and client relations with an undercurrent of cost reduction and revenue enhancement aspirations. While represented as innovative current office design and work pattern developments, public practice accounting firm office innovations and intentions are found to significantly reflect historical office design and management thinking, with dramaturgical circumspection of floor designs and props oriented towards creating front stage performances predesigned for clients impression management. Where backstage redesign and frame breaking does not produce desired employee performance changes, some signs of retreating to more traditional floor redesign and territorial marker usage are evident. The study also signals the potential for innovative accounting firm office designs to carry some significant impacts upon audit independence and audit quality.
keywords: بزرگ 4 حسابداری | مدیون | طرح باز | از امکان پذیر است | روابط مشتری | کنترل هزینه | استقلال حسابرسی | کیفیت حسابرسی | Big 4 accounting firms | ABW | Open plan office | Office efficiency | Client relations | Cost control | Audit independence | Audit quality
مقاله انگلیسی
3 Are Adjudication Panels Strategically Selected? The Case of Constitutional Court in Poland
آیا هیئت های داوری از نظر راهبردی انتخاب شده اند؟ پرونده دادگاه قانون اساسی در لهستان-2020
While judicial independence is often considered to be a foundation for the rule of law and economic prosperity, there is overwhelming evidence suggesting that judges and court decision-making are sensitive to the political environment. In this paper, we explore one channel through which political alignment of the judges can manifest itself and verify whether political party support, expressed as a recommendation to the tribunal, is relevant for the allocation of judges to adjudication panels. Our specific example comes from the Polish Constitutional Tribunal and refers to the period 2005-2014. With respect to the mass of filed cases, we do not find that allocation of judges to adjudication panels favored nominees of any political party. Our results however provide support for the strategic selection to adjudication panels in politically sensitive cases in the period 2011-2014. We find that nominees of the governing party were allocated to these panels more often than other members of the tribunal and that in these cases they had more voting power than in cases of lower political clout.
Keywords: Constitutional economics | Constitutional court | Adjudication panels | Political alignment | Institutional economics
مقاله انگلیسی
4 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
مقاله انگلیسی
5 Judicial institutions of property rights protection and foreign direct investment inflows
نهادهای قضایی حمایت از حقوق مالکیت و ورود سرمایه گذاری مستقیم خارجی-2020
Despite a growing consensus that host country institutions affect the spatial distribution of foreign direct investment, there is a debate about which institutions drive this relationship. This study contributes to this debate by examining the relationship between foreign direct investment net inflows and three judicial institutions of property rights protection: judicial contract enforcement, judicial independence, and judicial impartiality. I evaluate this relationship by applying the system-GMM estimation approach to a sample of 150 countries covering the period 2000–16. I find robust evidence of positive relationships between FDI net inflows and both judicial independence and judicial impartiality. On the other hand, judicial contract enforcement appears to be weakly related to FDI net inflows. The results are robust to alternative specifications and estimation methods, including the instrumental variables approach. While the findings of this study reinforce the notion that host country institutions matter for foreign direct investment, they, more importantly, underscore the merits of unbundling institutions to understand their impact on multinational firm activity.
Keywords: Judicial contract enforcement | Judicial independence | Judicial impartiality | Foreign direct investment | Multinational enterprises | System-GMM estimation
مقاله انگلیسی
6 Are arbitrators biased in ICSID arbitration? A dynamic perspective
آیا داوران در داوری ICSID تعصب دارند؟ دیدگاه پویا-2020
Concerns over arbitrator impartiality and independence in ICSID arbitration have led to reform proposals geared towards a multilateral investment court. Due to the ad hoc nature of appointments, it has been suggested that arbitrators may strategically render decisions in biased ways with the goal of encouraging reappointments. Although criticism against arbitrator bias has attracted significant attention, so far limited empirical evidence has been provided to support such concerns. This paper introduces a dynamic perspective to examine concerns of bias arising from ad hoc appointment. I find that contrary to conventional views held by critics of investor-state arbitration, on average, arbitrators tend to decide against their reputation from prior decisions in ICSID arbitration, which implies an effort to establish a reputation for being neutral and unbiased. This finding challenges one of the premises of proposals to replace arbitration with an investment court.
Keywords: Arbitrator bias | Investment court | Ad hoc appointment | ISDS reform
مقاله انگلیسی
7 Engaging vulnerable populations in drug treatment court: Six month outcomes from a co-occurring disorder wraparound intervention
درگیر کردن جمعیت آسیب پذیر در دادگاه درمان مواد مخدر: نتایج شش ماهه از یک مداخله پیچیده اختلال همزمان-2020
Objective: Although drug treatment courts (DTCs) have demonstrated positive outcomes, participants with co- occurring mental health and substance use disorders (CODs) are a high-risk group that often struggle with treatment engagement not previously examined. This pilot study fills this gap by looking at six-month behavioral health and criminal justice outcomes among a hard to engage DTC COD participant sample in two Massachusetts DTCs receiving a wraparound-treatment (Maintaining Independence and Sobriety through Systems Integration, Outreach, and Networking-Criminal Justice - MISSION-CJ).Methods: Participants were evaluated at baseline and at six-month follow-up. Bivariate analyses examined baseline differences between clients with higher versus low engagement were examined. A mixed analysis of variance (ANOVA) for repeated measures with time as the within subject factor, and level of engagement as the between subject factor was performed for criminal justice (CJ) and behavioral health outcomes.Results: Participants were primarily male (86.6%), White (90.6%), living in unstable housing (86.2%), had an average of 18.94 years of criminal justice involvement, had an average of 15.49 years of regular illicit substance use, and mild mental health symptoms as measured by the BASIS-32 average total score (0.51), with no sta- tistically significant differences at baseline from bivariate analyses. Mixed ANOVA results demonstrated signif-icant effect time of time in MISSION-CJ on reducing nights in jail (p = 0.0266), opioid use (p = 0.0013), andmental health symptom (p = 0.0349). Additional improvements in nights in jail p = 0.0139), illicit substance use (p = 0.0358), and opioid use (p = 0.0013), were observed for clients that had high engagement in MISSION-CJ.Conclusions: Wraparound services, such as MISSION-CJ, alongside DTC programming for a chronic relapsing DTC population can improve engagement in treatment and CJ and behavioral health outcomes. Future research is needed with MISSION-CJ that includes a randomized trial and a larger sample.
Keywords: Specialty-courts | Relapse prevention | Engagement | Co-occurring disorders | Addiction | Substance use disorders | Mental health | Alternatives to incarceration
مقاله انگلیسی
8 Runtime verification for business processes utilizing the Bitcoin blockchain
تأیید زمان اجرا برای فرآیندهای تجاری با استفاده از بلاکچین بیت کوین-2020
The usage of process choreographies and decentralized Business Process Management Systems has been named as an alternative to centralized business process orchestration. In choreographies, control over a process instance is shared between independent parties, and no party has full control or knowledge during process runtime. Nevertheless, it is necessary to monitor and verify process instances during runtime for purposes of documentation, accounting, or compensation.To achieve business process runtime verification, this work explores the suitability of the Bitcoin blockchain to create a novel solution for choreographies. The resulting approach is realized in a fully- functional software prototype. This software solution is evaluated in a qualitative comparison. Findings show that our blockchain-based approach enables a seamless execution monitoring and verification of choreographies, while at the same time preserving anonymity and independence of the process participants. Furthermore, the prototype is evaluated in a performance analysis.© 2017 Elsevier B.V. All rights reserved.
Keywords: Choreographies | Blockchain | Business process management | Runtime verification
مقاله انگلیسی
9 Board effects on innovation in family and non-family business
اثرات هیئت مدیره بر نوآوری در مشاغل خانوادگی و غیر خانوادگی-2020
This paper contributes to the corporate governance and innovation literature by providing empirical evidence with respect to the influence of composition of the board and its leadership structure on innovation. Also, this study seeks to investigate if such influence differs when comparing family and non-family business. Data were collected from 86 Spanish companies of innovative sectors from 2003 to 2014. The results show that innovation is affected positively by board size, especially in the case of family businesses, and gender diversity, especially in non-family businesses. Similarly, findings also point out that duality is better than the independence of functions in the case of non-family businesses. Finally, obtained results support that independent directors have a negative impact on innovation and such negative influence is even stronger in family firms. These findings contribute to an inconclusive literature regarding board effects on innovation, highlighting different recommendations depending on whether the companies are family businesses or not.
Keywords: Board of directors | Innovation | Family businesses | Gender | Duality | Independent directors | Corporate governance | Organizational theory | Management | Business management | Strategic management | Family business | Research and development
مقاله انگلیسی
10 Council of Europe convention 108+: A modernised international treaty for the protection of personal data
کنوانسیون شورای اروپا 108+: یک معاهده بین المللی مدرن شده برای حفاظت از داده های شخصی-2020
The Council of Europe has modernized its Convention 108 for the protection of individuals with regard to automatic processing of personal data: in 2018 it adopted Convention 108+. The modernised version of Convention 108 seeks to respond to the challenges posed, in terms of human rights, by the use of new information and communication technologies. This article presents a detailed analysis of this new international text. Convention 108+ contains important innovations: it proclaims the importance of protecting the right to informational autonomy and human dignity in the face of technological developments. It consolidates the proportionality requirement for data processing and strengthens the arsenal of rights of the data subjects. It reinforces the responsibility of those in charge of data processing as well as its transparency. It requires notification of security breaches. It strengthens the independence, powers and means of action of the supervisory authorities. It also strengthens the mechanism to ensure its effective implementation by entrusting the Committee set up by the Convention with the task of verifying compliance with the commitments made by Parties.
Keywords: Data protection | Council of Europe Convention 108 | Modernised Convention 108 | Personal data | Informational autonomy | Data subject’s rights | Data security | Transborder data flows | Supervisory authority | Convention Committee
مقاله انگلیسی
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