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1 |
Joint analysis of the non-linear debt-growth nexus and capital account liberalization: New evidence from sub-Saharan region
تحلیل مشترک پیوند غیرخطی رشد بدهی و آزادسازی حساب سرمایه: شواهد جدید از منطقه جنوب صحرا-2021 This paper conducts an empirical investigation of the debt-growth nexus at firm level. We exploit a panel
of sub-Saharan firms observed over the period 2004–2014 to jointly assess the impact of debt and financial liberalization on firm growth measured in terms of sales. Using a system GMM estimator, we find
an inverted U-shaped relationship between debt and firm growth. However, the form of this relationship was reversed (U-shaped) by examining the joint effect of debt and capital account liberalization.
This change results from the adoption of the policy of financial liberalization put in place by the regulatory authorities of the sub-Saharan countries. In addition, our results show that investment impact
firm growth. Consequently, agency and trade-off theories are admitted. These findings may yield important policy implications. Policy makers must optimize financial decisions and adopt a gradual financial
liberalization policy, thus ensuring the survival of sub-Saharan firms.
keywords: Firm financial structure | Financial liberalization | firm growth | sub-Saharan Africa | System GMM |
مقاله انگلیسی |
2 |
Mapping spatial supply chain paths for embodied water flows driven by food demand in China
نقشه برداری از مسیرهای زنجیره تأمین فضایی برای جریان های آب تجسم یافته ناشی از تقاضای مواد غذایی در چین-2021 Identifying critical spatial supply chain paths for embodied water flows driven by food demand can guide the development of more spatially explicit food-related policies for water savings. Previous studies have quantified
water uses caused by food demand, but overlook intermediate transfer paths within and among regions. That
is, spatial supply chain paths describing step-by-step transfer stages between water uses and final food demand
have not been well characterized. Based on the multi-regional input-output model and structural path analysis,
this study exhaustively identifies critical spatial supply chain paths for provincial water withdrawals driven by
final food demand in China. Results show that the final demand of food products from critical sectors
(e.g., agricultural products processing, rice, and swine) and regions (e.g., Xinjiang, Heilongjiang, and Guangdong)
drives large amounts of water withdrawals. Critical supply chain paths indicate that agricultural products processing, food manufacturing, and catering should pay special attention to increasing the use efficiency of rice,
poultry, cotton, water, and gas products, which can effectively reduce national water withdrawals. The interregional paths further provide evidence for interregional cooperation to save food-related water resources, such
as the transfer of capital and technologies from agricultural products processing in Shandong to cotton production in Xinjiang and rice production in Heilongjiang. These critical supply chain paths provide spatially explicit
and targeted hotspots for demand-side policies. They can also serve for the evaluation of measures in each
stage of the supply chain paths. Keywords: Food-water nexus | Input-output analysis | Structural path analysis | Supply chains | Consumption |
مقاله انگلیسی |
3 |
Beyond blue: An extended framework of blue water footprint accounting
فراتر از آبی: یک چارچوب گسترده ای از حسابداری آبی آب آبی-2021 The water use of societies results in multiple environmental and social impacts and is a fundamental component
of sustainability. Correspondingly, water footprint studies have grown significantly in numbers over the last decade. However, these studies mostly account for the human appropriation of freshwater resources, while
overlooking various alternative water resources. This paper responds to the growing need for a complete
water footprint accounting and presents an extended framework of the blue water footprint, comprised of
seven water types. A case study shows spatially-explicit and use-specific analysis of Israels diverse water system.
Israels freshwater use accounts for only 40% of its total water use. Desalinated seawater and reused wastewater
contribute 52% and 45% to the countrys municipal and agricultural water use, respectively. The “original” blue
water footprint assumes only freshwater use; thus, it overestimates the appropriation of natural water resources
by humans. The extended blue water footprint accounts for seawater, brackish water, runoff, and reused wastewater along with surface water and fresh groundwater. It, therefore, estimates the human water use more
accurately.
Alternative water types use has some adverse environmental and health impacts. These include high energy intensity due to desalination, soil salinization from brackish water irrigation, and human exposure to traces of pharmaceutical in drinking water due to treated wastewater irrigation. By acknowledging the water mix of different sectors and regions, the extended blue water footprint contributes to advancing a water-energy nexus analysis or accounting for various environmental and health impacts of water use. keywords: دفع آب | مخلوط آب | تعاملات انسانی محیط زیست | Water-footprint | Water-mix | Human-environment-interactions |
مقاله انگلیسی |
4 |
Identifying the critical transmission sectors with energy-water nexus pressures in Chinas supply chain networks
شناسایی بخشهای مهم انتقال با فشارهای پیوندی انرژی و آب در شبکه های زنجیره تأمین چین-2021 Energy and water resources are drawing increasing attention in China as indispensable elements of economic development and social stability. Energy and water are interconnected in economic systems. Although the nexus between them has been widely studied, few insights can be acquired by the intermediate transmission pressures across supply chains. Combing betweenness-based method and multi-regional input-output (MRIO) analysis, we, in this study, identified critical transmission sectors and main driving factors resulting from the usage structure. In details, we found that Metallurgy (S14) in Shandong, Henan, Jiangxi, Anhui, Sichuan, Zhejiang, Hunan, and Jiangsu, Electricity and hot water production and supply (S22) in Beijing and Guizhou, and Nonmetal production (S13) in Henan are the most critical transmission sectors bearing energy-water nexus pressures, ranking at the top 100 in China’s supply chain networks. Roughly, the usage structure was mainly dominated by fixed capital formation, urban household consumption and trade export, and therefore should be given priority to mitigate environ- mental pressures. Our study provides a novel perspective of sector-specific and province-typical policy recommendations for mitigating energy-water nexus pressures in China’s supply chain networks. Keywords: Energy-water nexus | Betweenness-based method | Usage structure | Supply chain |
مقاله انگلیسی |
5 |
Integrative design of the optimal biorefinery and bioethanol supply chain under the water-energy-food-land (WEFL) nexus framework
Integrative design of the optimal biorefinery and bioethanol supply chain under the water-energy-food-land (WEFL) nexus framework-2021 This study presents a comprehensive decision model for the integrative design of a biorefinery for bioethanol production and its supply chain (BPSC) under the water-energy-food-land (WEFL) nexus framework. A new optimization model was developed using a mixed integer linear programming to simultaneously identify the optimal process configuration of a bioethanol production plant and the optimal bioethanol supply network. The objective function of the model is to minimize the total annual cost for establishing and operating the BPSC to meet society’s needs (energy, water and food) under the limited resources and land availabilities, and technology capacity. The proposed model can provide the optimal solutions for design and operation of the BPSC: i) the types, and quantities of feedstocks; ii) types, number, and location of facilities and; iii) regional flows. The capability of the proposed model was validated through the case study of Jeju Island, Korea, with two scenarios: BPSC by cost (COPT) and nexus (NOPT) optimization. As a result, it was identified that the BPSC in NOPT requires higher energy supply cost (8.55 B$) than the COPT (6.44 B$). However, the BPSC in NOPT can satisfy the society demands with relatively smaller consumption of occupied land (2%), fresh water (30%) and primary energy consumption (64%) than that of the COPT, respectively.© 2021 Elsevier Ltd. All rights reserved. Keywords: Nexus | Optimization | Biofuel | Bioethanol supply chain | Korea |
مقاله انگلیسی |
6 |
Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U:S: accounting programs
آیا عملکرد تحصیلی یک بازی حاصل جمع صفر است؟ بررسی رابطه بین نتایج تحقیق و آموزش برنامه های حسابداری ایالات متحده-2021 Academics and the public have long questioned whether research and teaching are symbiotic activities, with each
enhancing the other. Revisiting this question for the U.S. accounting discipline, we analyze publication output in
top-tier journals and CPA exam pass rates to indicate an accounting departments total research and educational
achievement. Examining data for 65 top programs from 1985 to 2016 finds that research productivity and this
desired educational outcome are positively, but not significantly, related. This suggests that an accounting
departments two major activities do not conflict—but also do not strongly support each other. This result is generally reproduced for different levels of research production. Some variation is observed after the CPA exam
changed to its current computerized administration.
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مقاله انگلیسی |
7 |
تخریب خاک و پیچیدگی سیستم های اجتماعی-اقتصادی: کشف پیوند نهفته
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 13 - تعداد صفحات فایل doc فارسی: 26 درک فرآیندهای تخریب خاک (SDPs) مسئله ای اساسی برای نوع بشر است. تخریب خاک شامل فرآیندهای پیچیده ای است که تحت تأثیر مجموعه ای چندوجهی از عوامل اجتماعی-اقتصادی و اکولوژیکی در مقیاس های فضایی بسیار متفاوت است. خطر بیابان زایی (نتیجه نهایی تخریب خاک، که به عنوان یک فرآیند برگشت ناپذیر تخریب منابع طبیعی دیده می شود) و روندهای اجتماعی-اقتصادی اخیراً با فرض "تفکر تاب آوری " به عنوان یک الگوی تفسیری مناسب مورد تجزیه و تحلیل واقع شده است. در بعد صرفاً اجتماعی-اقتصادی، تابآوری به عنوان توانایی یک سیستم محلی برای واکنش به سیگنالهای خارجی و ارتقای توسعه آینده تعریف میشود. این توانایی ذاتاً با پویایی های اجتماعی-اکولوژیکی مشخصه مناطق همگن از نظر زیست محیطی پیوند خورده است. با این حال، ارزیابی رابطه بین SDPs و تاب آوری اجتماعی-اقتصادی در سیستمهای محلی در ادبیات کنونی که جریانی اصلی دارند، وجود ندارد. تفسیر ما یک چارچوب اکتشافی برای ارزیابی تخریب خاک، که به عنوان یک فرآیند پویا در کاهش منابع طبیعی، و سطح تاب آوری اجتماعی-اقتصادی در سیستمهای محلی در نظر گرفته شده است، ارائه می دهد. چنین چارچوبی به منظور ارائه ی زمینه مناسبی برای علم پایداری و سیاستهای منطقهای بر اساس سیستمهای محلی واقعاً تاب آور، در نظر گرفته شده است.
واژگان کلیدی: پویایی جمعیتی | مناطق روستایی | تاب آوری | خطر بیابان زایی |
مقاله ترجمه شده |
8 |
Discrepancy originated from intensity vector in embodied energy accounting
اختلاف ناشی از بردار شدت در حسابداری انرژی تجسم شده است-2021 Global climate change has made human pursuit of sustainable development goals more urgent and specific, with
increasing studies focused on environmental embodiment or footprint issues. As a key link in embodied energy
accounting, energy intensity vector has received little attention although its variants can lead to huge discrep-
ancies in interpreting results and the corresponding policy implications. This work performs a comparative study
to inform the choice of energy intensity vector in input-output modelling. We construct 4 energy intensity vectors
varying from methodology and data source, and compare their performances in terms of sectoral and regional
responsibility, energy embodied in international trade both in an original and uniform framework. It is
concluded that the choice of energy intensity is a process of determining system boundary, and trade-off should
be made between detailed actual energy flow and implication about energy-economy nexus. Energy sectors
dominate the generation of intensity vector, processing of exogenous energy data, especially the part from
household direct use and transformation efficiency loss may cause a huge accounting deviation. Although
different vectors may give varying sectoral embodied energy, the discrepancy in regional total, in particular,
consumption-based accounting is much less. Our discussion can be further applied to other embodied resource
accounting or environmental extension.
keywords: گسترش انرژی | انرژی تجسم یافته | ورودی-خروجی توسعه یافته محیطی | ردپای انرژی | چند منطقه ای | چین | Energy extension | Embodied energy | Environmentally extended input-output | Energy footprint | Multi-regional | China |
مقاله انگلیسی |
9 |
Suffer little children: Power, boundaries and the epistemology of ignorance in accounting for Church and State
رنج کودکان کوچک: قدرت، مرزها و معرفت شناسی جهل در حسابداری کلیسا و دولت-2021 This research contributes to post-structural theorisation of the accounting-power nexus. It
explores how social boundaries shape collective identities, and how these identities
determine the accounting responses of social groups. This research includes a case study
using interview and archival research methods. Hayward’s (2000) concept of de-facing
power is adopted to demonstrate how the development of historically contingent social
boundaries shaped the collective identities of Church and State in the area of education
funding and contributed to their lack of accounting records. When a political crisis over
the lack of State funding of Catholic education occurred in the early 1960s, neither
Church nor State could access the accounting information required to mediate the crisis
because they had both selectively chosen to maintain accounting records consistent with
their constructed identities even though this meant that their accounting records were
not suited to all their needs. This research extends the post-structuralism project in
accounting research to the notion of an epistemology of ignorance, which is the
intentional choice by a social group to remain ignorant. It explores how boundaries can
constrain choices and actions, promoting an epistemology of ignorance that can lead to
the maintenance of inadequate accounting records.
keywords: مرزهای | قدرت ناامید کننده | معرفت شناسی جهل | تأمین مالی آموزش | حسابداری پس ساختاری | قدرت | Boundaries | Defacing power | Epistemology of ignorance | Education funding | Post-structural accounting | Power |
مقاله انگلیسی |
10 |
Planning water-energy-food nexus system management under multilevel and uncertainty
برنامه ریزی مدیریت سیستم Nexus آب-انرژی-مواد غذایی تحت چند سطح و عدم اطمینان-2020 In this study, a multi-level interval fuzzy credibility-constrained programming (MIFCP) method is
developed for planning the regional-scale water-energy-food nexus (WEFN) system. MIFCP can not only
deal with uncertainties expressed as interval parameters and fuzzy sets, but also handle conflicts and
hierarchical relationships among multiple decision departments. The MIFCP approach is then applied to
planning the WEFN system of Henan Province, China. Solutions of three different decision targets in
various hierarchy levels, five scenarios with different decision makers’ objectives and five credibility
levels toward different necessity degrees are examined. Several findings in association with various
planting structures, water resources demand, energy consumption, fertilizer and pesticide utilizations
and system benefits are achieved. Results reveal that the future total irrigation water can decrease by
1.49% from years 2020e2025. Results also disclose that the total cultivated area can change by 1.91%
owing to the variation of fertilizer and pesticide change. Compared to single level programming (SLP)
and bi-level programming (BP) approaches, the MIFCP-WEFN model can help decision-makers identify
the optimal agricultural water resources management schemes by means of the leadership of water
resources managers as well as the feedback of two diverse followers (i.e. energy managers and agricultural
managers). Keywords: Multi-level programming | Planning | Scenario analysis | Uncertainty | Water-energy-food nexus system |
مقاله انگلیسی |