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NGOs, public accountability, and critical accounting education: Making data speak
سازمانهای غیردولتی، مسئولیتپذیری عمومی و آموزش حسابداری انتقادی: صحبت کردن از دادهها-2021 The purpose of the paper is to provide theoretical and empirical insights into NGO accountability
in the context of public sector accounting. We present a case study of two advocacy Italian NGOs
which act as informational surrogates in the accountability relationship between local governments
and the civic public. We extend the concept of surrogate accountability by integrating accounting
education as one of its features. Alongside making data accessible, NGOs in our case explain
accounting terms and organise educational events. By doing so, they aim to “repair” the weak
information link in the accountability mechanism of local governments. keywords: آموزش حسابداری انتقادی | پاسخگویی به سازمان های غیر دولتی | دولت باز | پاسخگویی عمومی | پاسخگویی جایگزین | شفافیت | Critical accounting education | NGO accountability | Open government | Public accountability | Surrogate accountability | Transparency |
مقاله انگلیسی |
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Real-time crisis management: Testing the role of accounting in local governments
مدیریت بحران در زمان واقعی: تست نقش حسابداری در دولت های محلی-2021 At a time of a global crisis with unprecedented depth and breath, this paper explores the
role of accounting in real-time crisis management at local level by investigating how
national stakeholders assessed the consequences of the Covid-19 pandemic in Italy, one
of the most affected countries. The paper aims at augmenting knowledge on the intersection between weathering crisis and accounting. Calculative practices play an important
role to help manage crises since they may foster or undermine relief and recovery efforts.
Results show how decision makers used cash accounting disregarding more complete
information with a wider and longer-term perspective, against some stakeholders’ and
scholars’ advice.
keywords: دولت محلی | ایتالیا | مدیریت بحران | حسابداری تعهدی | حسابداری نقدی | Local government | Italy | Crisis management | Accrual-accounting | Cash-accounting |
مقاله انگلیسی |
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Capacity assessment of integrated coastal management for Taiwanese local government
ارزیابی ظرفیت مدیریت یکپارچه ساحلی برای دولت محلی تایوان-2021 Most of the members of the Competent Authority are from the professions such as fisheries or urban planning,
which has limited capacity for integrated coastal management, and are urgent on getting into capacity development. Therefore, this paper assesses Taiwan’s local government’s integrated coastal management capabilities
through the competency assessment framework provided by the United Nations Development Program as for
bridging the gap between required capacity and existing capacity. The main findings of the study are: in terms of
Institutional arrangements, the scores of "incorporating stakeholders", "budgeting, management and execution",
and "making policies and strategies" are lower. For leadership level and knowledge level, each item has a higher
score than 3.30, which shows that local government personnel mostly agree with the leaders of integrated coastal
management and have certain knowledge; and in terms of accountability, only "whether your organization has
the ability to establish a strong vision of a responsible mechanism" has a lower score of 3.03, which shows that
local government personnel also agree on the level of accountability. This shows that the current management
and maintaining the status quo of the Competent Authority lacks of overall planning for future coastal use. The
leaders of the existing coastal management authorities should form a cross-disciplinary team to fully plan for the
coast for the future. In terms of training, there should be a coastal management authority to conduct central
training in the first place, and subsidies to the local government. Therefore, we are able to gradually implement
integrated coastal management.
Summary: In order to promote integrated coastal management and promote the sustainable development of
coastal areas, our country announced in February 2015 the implementation of the "Coastal Zone Management
Act", the Ministry of Interior Affairs is responsible for the development of the overall coastal management plan,
and the local government is responsible for the formulation of the secondary protection plan and the protection
plan. However, only a small number of local governments in Taiwan currently have marine affairs specialized
units, the rest of the county and city coastal management affairs are mostly promoted by the Urban Development
Bureau or the Construction Department. Most of the members of the Competent Authority are from the professions such as fisheries or urban planning, which has limited capacity for integrated coastal management, and
are urgent on getting into capacity development. Therefore, the following study assesses Taiwan’s local government’s integrated coastal management capabilities through the competency assessment framework provided
by the United Nations Development Program as for bridging the gap between required capacity and existing
capacity. The main findings of the study are: in terms of Institutional arrangements, the scores of "incorporating
stakeholders", "budgeting, management and execution", and "making policies and strategies" are lower. For
leadership level and knowledge level, each item has a higher score than 3.30, which shows that local government
personnel mostly agree with the leaders of integrated coastal management and have certain knowledge; and in
terms of accountability, only "whether your organization has the ability to establish a strong vision of a
responsible mechanism" has a lower score of 3.03, which shows that local government personnel also agree on the level of accountability. This shows that the current management and maintaining the status quo of the
Competent Authority lacks of overall planning for future coastal use. The leaders of the existing coastal management authorities should form a cross-disciplinary team to fully plan for the coast for the future. In terms of
training, there should be a coastal management authority to conduct central training in the first place, and
subsidies to the local governmen |
مقاله انگلیسی |
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Restricting alcohol outlet density through cumulative impact provisions in planning law: Challenges and opportunities for local governments
محدود کردن تراکم خروجی الکل از طریق مقررات تأثیر تجمعی در قانون برنامه ریزی: چالش ها و فرصت هایی برای دولت های محلی-2020 Introduction: There is international interest in how to limit growth in alcohol availability in areas of high outlet
density in order to reduce alcohol-related harms. Town planning legislation in Victoria, Australia, allows local
government officers to refuse planning permits for new licensed premises on ‘cumulative impact’ grounds (impacts
from existing alcohol outlet density). State guidelines (PN61) outline how local government planners
should approach cumulative impact assessments. This paper explores officers’ views and experience assessing
cumulative impact in order to understand whether the legislation assists officers limit alcohol availability in
areas of high outlet density.
Methods: Interviews with 22 officers from 11 local governments who were recruited with purposive sampling to
reflect a range of licensing environments. Interview transcripts were analysed inductively, and content categorized
accordingly.
Findings: Officers challenged the definition and relevance of the alcohol outlet density threshold provided in state
guidelines. They faced problems securing relevant amenity data for assessing cumulative impact and pointed to
the guidelines’ inadequacy for assessing off-premise licences. They pointed to the limits of cumulative impact
assessments as a tool for planning and were unconvinced they would lead to reductions in permits granted.
Conclusions: A single state-wide density threshold to guide cumulative impact assessments is unlikely to be a
relevant measure for several local governments. A greater orientation towards municipal variation and alcohol
outlet characteristics is needed. Further research is needed to investigate whether cumulative impact assessments
increase restrictions on liquor licence planning permits and whether the adoption of local planning policies
strengthens restrictive permit decision-making. International implications of the research are noted. Keywords: Alcohol availability | Outlet density | Cumulative impact | Local government | Planning policy |
مقاله انگلیسی |
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Exploring levels of ICT adoption and sustainability – The case of local governments from Poland
کاوش در سطوح پذیرش و پایداری ICT - مورد دولت های محلی از لهستان-2020 This study is a part research on the contribution of information and communication technologies (ICT) adoption by local governments to sustainability [1–3]. Its main purpose is to assess the levels of ICT adoption and sustainability in the context of local governments. ICT adoption by local governments is shaped by ICT outlay, information culture, ICT management, and ICT quality, whereas sustainability in local governments is shaped by ecological, economic, sociocultural, and political sustainability. This study employs a quantitative approach and descriptive statistics to evaluate the levels of ICT adoption and sustainability. The survey questionnaire was used and data collected from 118 local government units were analyzed. The research findings revealed that the adoption of electronic delivery boxes and security of back-office systems were at the highest level in local governments, whereas the adoption of EDMS (electronic document management systems), BI (business intelligence) and ERP (enterprise resources planning) systems were at the lowest level. Furthermore, the highest level of ICT adoption was specific for the information and ICT security regulations, and the standard ICT solutions developed for local governments by national governments, whereas the lowest level was specific for the adoption of latest management concepts by local governments and the alignment between information society strategy and ICT adoption. Moreover, employees’ personal mastery, employees’ creativity, and incentives systems used to engage employees in adopting ICT and enhancing their competences were at the very low level.© 2020 The Authors. Published by Elsevier B.V. This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0)Peer-review under responsibility of the scientific committee of the KES International. Keywords: Type your keywords here | separated by semicolons ; |
مقاله انگلیسی |
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Clans, entrepreneurship, and development of the private sector in China
اقوام ، کارآفرینی و توسعه بخش خصوصی در چین-2020 This paper examines the role of clans in Chinas unprecedented development of the private sector. Although with no well-developed financial and legal systems, China witnesses a boom of private sector, which has contributed to most of its economic growth during the past three decades. Using inter-census population survey and economic census data, I find that the clan is positively associated with the likelihood of entrepreneurship and the share of economy in the private sector. Exploring possible mechanisms, I find that the clan helps privately-owned enterprises overcome financing constraints and escape from local governments “grabbing hand”. In addition, the clan is significantly related to a set of individual values, which are arguably relevant for private business. Finally, I find that the support of clans for private business is limited as clans deter private businesses from growing into large firms. The results also suggest that the role of clans reduces as formal institutions develop. Keywords: Culture | Clans | Entrepreneurship | Private sector | China |
مقاله انگلیسی |
7 |
Digital transformation and localizing the Sustainable Development Goals (SDGs)
تحول دیجیتال و بومی سازی اهداف توسعه پایدار (SDG)-2020 This paper examines how digital transformation can impact the localization and achievement of the Sustainable
Development Goals (SDGs). We collect data on the progress made towards SDGs, existing e-governance and big
data initiatives, as well as the state of localization in seven countries from different parts of the world. We find
that localization allows governments to effectively tailor sustainable development strategies at the local level,
which can be boosted with digital transformation. Localization requires local governments’ effective planning by
ensuring that budgetary allocations reflect the priorities of local communities. Our main recommendations are
that adequate data are necessary to identify and follow-up with decision makers, which requires a review of
institutional competence in dealing with information and data and the use of digital transformation for this
purpose. Appropriate funding for development programs and projects and effective application at the local level
are also important. This requires policy makers to direct and encourage investments in the ‘The Digital Network
Architecture’ (DNA) infrastructure and human capital. A key limitation lies in its sample of countries used with
their own cultural and population features. However, our findings provide a good basis to analyse further case
studies with more heterogeneous compositions as well as other practices of digital transformation. Keywords: Sustainable Development Goals | Localization | Digital transformation | Big data | e-government | Information technology | Regional development | Virtual decentralization |
مقاله انگلیسی |
8 |
انتشار چهارچوب حسابداری برای پارک های صنعتی در چین
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 12 - تعداد صفحات فایل doc فارسی: 31 چین بیشترین تعداد پارک های صنعتی را در جهان دارد. این پارکها نه تنها برای تسریع بخشیدن فرایند صنعتی کشور مهم و حیاتی بلکه برای دست یافتن به اهداف تغیرات آب و هوایی خود نیزمهم و حیاتی هستند. ایجاد فهرست انتشار CO2برای پارک صنعتی اولین مرحله در تحلیل الگوهای انتشار پارک و طراحی سیاست های کم کربن می باشد. به هرحال، بیشتر انتشار قبلی برای پارک های صنعتی با اتخاذ حوزه و روش شناسی مختلف محاسبه می شود که با یکدیگر قابل مقایسه نیستند. این مطالعه روش شناسی و چارچوب خودسازگاری را برای پارک های صنعتی چین مبتنی بر داده سطح شرکت توسعه می دهد. ما هر دو حوزه انتشار 1 و2 را بررسی و فهرست ها را با 19 نوع انرژی و 39 بخش صنعتی ایجاد می کنیم که سازگار با فهرست های انتشار از سطح شهر، استانی و کشوری می باشد. چنین فهرست انتشار مبتنی بر بخش نه تنها قادرخواهد بود تا داده های حمایتی برای طراحی سیاستهای کنترل انرژی/انتشار ارائه دهد بلکه به دولت محلی/مرکزی جهت ارزیابی عملکرد کاهش انتشار پارک کمک می کند. سرانجام، مطالعه تجربی برای چهار پارک صنعتی برای تایید این روش اجرا می شود. علاوه براین، ما برنامه های پارک اکو-صنعتی را در کشورهای ژاپن، کره جنوبی و همچنین ساختار حسابداری انتشاری آنها را بررسی می کنیم. متوجه شدیم که بیشتر پارک های صنعتی ژاپن انتشارهایی با حوزه 1،2 و 3 ارائه می دهند درحالیکه برای کره جنوبی، پارک ها اکثرا در انتشار حوزه 1 تمرکز می کنند. بحث اکو-صنعتی پارک های ژاپن و کره جنوبی اهمیت قابل توجهی برای ساخت پارک های کم – کربن چین دارد.
کلمات کلیدی: انتشار CO2 | پارک های صنعتی | تغییرات آب و هوا | چین |
مقاله ترجمه شده |
9 |
Decision-making of municipal urban forest managers through the lens of governance
تصمیم گیری مدیران جنگل شهری شهری از طریق لنز حاکمیت-2020 Awareness of the benefits of urban trees has led many cities to develop ambitious targets to increase tree
numbers and canopy cover. Policy instruments that guide the planning of cities recognize the need for new
governance arrangements to implement this agenda. Urban forests are greatly influenced by the decisions of
municipal managers, but there is currently no clear understanding of how municipal managers find support to
implement their decisions via new governance arrangements. To fill this knowledge gap, we collected empirical
data through interviews with 23 urban forest municipal managers in 12 local governments in Greater Melbourne
and regional Victoria, Australia, and analysed these data using qualitative interpretative methods through a
governance lens. The goal of this was to understand the issues and challenges, stakeholders, resources, processes,
and rules behind the decision-making of municipal managers. Municipal managers said that urban densification
and expansion were making it difficult for them to implement their strategies to increase tree numbers and
canopy cover. The coordination of stakeholders was more important for managers to find support to implement
their decisions than having a bigger budget. The views of the public or wider community and a municipal
government culture of risk aversion were also making it difficult for municipal managers to implement their
strategies. Decision-making priorities and processes were not the same across urban centres. Lack of space to
grow trees in new developments, excessive tree removal, and public consultation, were ideas more frequently
raised in inner urban centres, while urban expansion, increased active use of greenspaces, and lack of data/
information about tree assets were concerns for outer and regional centres. Nonetheless, inter-departmental
coordination was a common theme shared among all cities. Strengthening coordination processes is an important
way for local governments to overcome these barriers and effectively implement their urban forest
strategies. Keywords: Municipal government | Urban planning | Urban greenspace | Urban forest management | Urban forest governance |
مقاله انگلیسی |
10 |
The rise of red private entrepreneurs in China_ Policy shift, institutional settings and political connection
ظهور کارآفرینان خصوصی قرمز در چین: تغییر سیاست ، تنظیمات نهادی و ارتباط سیاسی-2020 This article examines the relationship between the Chinese Communist Party (CCP) membership and private entrepreneurship in China since 2002, the year when the party revised its constitution and officially removed ideological discrimination against private entrepreneurs in member re- cruitment. Drawing on the data from the six waves of a nationwide survey on privately owned enterprises in China from 1997 to 2008, we find that, while very few private entrepreneurs were recruited into the CCP during the decade we examine, the constitutional change had encouraged many party members to enter the private sector. We also show that party members who became entrepreneurs after the 2002 policy shift tended to be more senior than those who had started their business before the constitutional change. Furthermore, our difference-in-difference estimation demonstrates that the phenomenon of party members turning entrepreneurs was more prominent in regions where the level of marketization was lower, legal protection was less available, and local governments were prone to more corruption, since political rents were generally larger in environments with weaker market-supporting institutions. This study suggests that party members in general and especially the elite among them were quick to sense the opportunity and knew how to translate their political influence into economic power. Keywords: Party membership | Private entrepreneurship | Policy shift | Market institution | Political rent |
مقاله انگلیسی |