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تعداد مقالات یافته شده: 71
ردیف عنوان نوع
1 Accounting to the end of life: Scarcity, performance and death
حسابداری تا پایان زندگی، عملکرد و مرگ-2021
This paper follows accounting to the end of life. We question how accounting can influence the way life ends to understand the conceptions of life, health and normality that inform accounting valuations of life itself. Specifically, we conducted an ethnographic study of a hospital’s geriatrics and palliative care unit to analyse how accounting influences, and is informed by, conceptions of what makes a life worth living. The end of life problematises accounting and makes visible as- sumptions on what constitutes a good life. We draw on Agamben and Canguilhem to show that accounting builds on, and reproduces, several discursive positions – scarcity and the need for efficient resource allocation; separability and the possibility to isolate segments; commensuration and the possibility to relate each situation to standardised categories; valuation and the reduction of life to exchange values; normativity and the definition of normality through statistical regu- larities. We then discuss the kind of life that is included in accounting valuations of life itself and the dehumanising consequences accounting practices can have on the end of life. We conclude with opening questions on how to imagine forms of accounting that would acknowledge our vulnerability and allow for an art of living while dying.
keywords: قوم شناسی | مرگ | جرات | زیست شناسی | زندگی | Ethnography | Death | Geriatrics | Biopolitics | Life
مقاله انگلیسی
2 Linking standard Economic Account for Forestry and ecosystem accounting: Total forest incomes and environmental assets in publicly-owned conifer farms in Andalusia-Spain
پیوند حساب استاندارد اقتصادی برای حسابداری جنگلداری و اکوسیستم: کل درآمد جنگل ها و دارایی های محیطی در مزارع عمومی متعلق به مالکیت در اندلس اسپانیا-2021
A major problem faced by government as trustee of society charged with conserving the nation’s forest envi- ronmental asset is that the standard Economic Account for Forestry (EAF) fails to measure the contribution of nature to total forest incomes and environmental assets. In the context of this government mission, the debate arises with regard to how to uncover the contribution of nature to the total forest incomes enjoyed by people through a refined accounting framework which extends the EAF. The latter is applied by the statistics office to estimate the values added of timber, firewood, cork, resin, industrial nut and other non-woody final products of the forest at national/sub-national scale. Bearing in mind this narrow scope of the EAF, this research proposes the application of the experimental Agroforestry Accounting System (AAS), which extends the forest incomes and environmental asset estimates by applying simulated exchange values stated/revealed by consumers for non- market public goods and services. We apply the EAF and AAS frameworks to 12 large publicly-owned pro- tected conifer forest farms which are not available for sale on the competitive land market and which cover an area of 47,262 ha in Andalusia-Spain. In this conifer farm case study, the EAF considers the economic activities of timber, firewood, aromatic plants and residential service. The AAS adds to the EAF activities those of grazing, conservation forestry, hunting, livestock, agricultural crops, livestock-keeper private amenity, fire services, free access recreation, mushrooms, carbon, landscape conservation, threatened wild biodiversity and water supply runoff stored lower down the watershed in public reservoirs. The objectives of this conifer farm case study are, first, to compare the final products and incomes estimated by applying the EAF and AAS frameworks and, second, to measure the sensitivity of conifer farm environmental assets to changes in land ownership rights and dis- counting rates in accordance with the AAS results. The conifer farm results show total income measured by the AAS is 38 times higher than the EAF net value added (NVA) for the 2010 period. The AAS economic activities of forestry conservation, fire services and landscape conservation activities generate 71% of the conifer farm labour compensation. The AAS opening environmental asset measured at the assumed competitive real baseline dis- counting rate of 3% is 6371.6 €/ha, which is 3.7 times lower than it would be if the conifer farm was available for sale on the competitive land market. The change in the baseline discounting rate chosen, from 3% to 1.5%, would lead to an increase of 116% in the value of the opening environmental asset. The above results reveal the inconsistent EAF measurement of total conifer farm incomes. The sensitivity analysis underlines the important effects on the environmental asset arising from changes in land ownership rights and discounting rates.
keywords: حساب اقتصادی برای جنگلداری | سیستم حساب های ملی | سیستم حسابداری جنگلداری | خدمات محیط زیستی | درآمد زیست محیطی | Economic account for forestry | System of national accounts | Agroforestry accounting system | Ecosystem services | Environmental income
مقاله انگلیسی
3 Compensating over- and underexposure in optical target pose determination
Compensating over- and underexposure in optical target pose determination-2021
Optical coded targets allow to determine the relative pose of a camera, on a metric scale, from one image only. Furthermore, they are easily and efficiently detected, opening to a wide range of applications in robotics and computer vision. In this work we describe the effect of pixel saturation and non-ideal lens Point Spread Function, causing the apparent position of the corners and the edges of the target to change as a function of the camera exposure time. This effect, which we call exposure bias, is frequent in over- or underexposed images and introduces a systematic error in the estimated camera pose. We propose an algorithm that is able to estimate and correct for the exposure bias exploiting specific geometric features of a common target design based on concentric circles. Through rigorous laboratory experiments carried out in a highly controlled environment, we demonstrate that the proposed algorithm is seven times more precise and three times more accurate in the target distance estimation than the algorithms available in the literature.© 2021 Elsevier Ltd. All rights reserved.
Keywords: Optical target | Target orientation | Image processing algorithm | Geometry | Ellipse fitting | Computer vision | Overexposure | Exposure compensation | Resection
مقاله انگلیسی
4 مسائل حسابداری : بررسی مجدد ادعای جداسازی و رشد سبز واقعی در کشورهای اسکاندیناوی را دارد
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 9 - تعداد صفحات فایل doc فارسی: 31
مدرن‌سازی اکولوژیکی به شکل حمایت از مفهوم رشد سبز , گفتمان غالب در سیاست زیست‌محیطی در سطح جهانی باقی می‌ماند . با این حال , پرسش‌هایی از محدودیت‌های توسعه اقتصادی و رشد بر روی یک سیاره با منابع طبیعی محدود , حداقل از زمان 1970s در هسته گفتمان‌های محیطی بوده‌است . تلاش اخیر Stoknes و Rockstrom ( 2018 ) به دنبال متحد کردن مفاهیمی از محدودیت‌های اکولوژیک با مفهوم رشد سبز با پیشنهاد رشد سبز واقعی به عنوان نشان دادن موقعیت زمانی است که رشد مرزه‌ای سیاره‌ای را مد نظر قرار می‌دهد. با تمرکز بر روی خط سیر جدید در شدت انتشار گازهای گلخانه‌ای , آن‌ها کشورهای اسکاندیناوی از جمله دانمارک را به عنوان نمونه‌هایی از چنین رشد واقعی سبز برجسته می‌کنند . در این مقاله , ما نشان می‌دهیم که مفهوم‌سازی خاص رشد سبز واقعی و ادعاهای حاصل در مورد کشورهای اسکاندیناوی براساس مفروضات خاص , به طور خاص مربوط به چارچوب‌های حسابداری کربن سطح ملی و اندازه بقیه بودجه جهانی کربن است . با باز کردن این فرضیات برای تجزیه و تحلیل , جانبداری و ماهیت نادرست بالقوه مفهوم‌سازی را نشان می‌دهیم .
واژه های کاربردی: رشد سبز | حسابداری کربن | شاخص‌ها | اسکاندیناوی | پیشرفته سازی بوم‌شناسی | حاکمیت محیطی
مقاله ترجمه شده
5 Hybrid governance and performances of environmental accounting
دولت هیبریدی و اجرای حسابداری محیط زیست-2021
Multiple centers of authority in hybrid forms create conditions of radical openness where questions of value and fitness are in flux. Environmental accounting is suggested as a condition for steadying hybrid forms and opening up possibilities for institutional innovations. This paper advances a critical social science analysis of environ- mental accounting to help specify how, when, and in what ways strengthening accounting capacity advances hybrid governance. Social studies of accounting argue that accounting systems are contingent on institutions: rules and social conventions, not only data or science. Our practice-centered analysis of two cases of building environmental accounting tools to advance high profile institutional innovations in US agri-environmental governance finds that the systems of rules that structure and legitimize accounting protocols are not pre- given. The same radical openness that presents opportunities for hybridity also reinforces uncertainties in building accounting standards. We identify two major frictions: a) Conventions for determining technical consensus and b) Rules for determining levels of transaction costs. We conclude by identifying a need to think about hybrid forms critically. Although hybrid forms are an expression of creativity and collaboration, they are also performances of a certain contemporary political covenant that delegitimizes state-centered governance. The challenge ahead is to understand when and where hybrid arrangements add to socio-ecological regulation and where they undermine the possibility of more functional approaches through a performance of seriousness.
keywords: حکومتداری محیط زیست | کشاورزی | حسابداری | معیارهای | تغییرات اقلیمی | مسئوليت | Environmental governance | Agriculture | Accounting | Metrics | Climate change | Accountability
مقاله انگلیسی
6 Vision is required for the formation of binocular neurons prior to the classical critical period
بینایی برای تشکیل نورونهای دو چشمی قبل از دوره بحرانی کلاسیک لازم است-2021
Depth perception emerges from the development of binocular neurons in primary visual cortex. Vision is required for these neurons to acquire their mature responses to visual stimuli. The prevailing view is that vision does not influence binocular circuitry until the onset of the critical period, about a week after eye opening, and that plasticity of visual responses is triggered by increased inhibition. Here, we show that vision is required to form binocular neurons and to improve binocular tuning and matching from eye opening until critical period closure. Enhancing inhibition does not accelerate this process. Vision soon after eye opening improves the tuning properties of binocular neurons by strengthening and sharpening ipsilateral eye cortical responses. This progressively changes the population of neurons in the binocular pool, and this plasticity is sensitive to interocular differences prior to critical period onset. Thus, vision establishes binocular circuitry and guides binocular plasticity from eye opening.
مقاله انگلیسی
7 Improving eye movement biometrics in low frame rate eye-tracking devices using periocular and eye blinking features
بهبود بیومتریک حرکت چشم در دستگاه های ردیابی چشم با نرخ فریم پایین با استفاده از ویژگی های دور چشم و پلک زدن چشم-2021
In this paper, the biometric potential of eye movement patterns extracted from low frame rate eye-tracking devices is evaluated. Also, possible improvement in recognition rates is investigated using other static and dynamic features extracted from the eyes including eye blinking patterns and periocular shape features. These modalities can be applicable for specific biometric applications like continuous driver authentication for law enforcement. For this purpose, two databases are collected with two low frame rate eye-tracking systems that capture the eye movements. Data were recorded from 55 participants while watching real driving sessions. For eye gaze, features from fixations and saccades are extracted separately including duration, amplitude, and statistical features. For eye blinking, features from the blinking pattern, its speed, acceleration, and power per unit mass profiles are extracted. Periocular features include the eye-opening height, width, axial ratio, etc. Each modality is evaluated first, then, these modalities are combined in a multi-modal setup for performance improvement. While each trait achieved a moderate performance in a single-modality setup, the fusion of the static and the dynamic features from the eye provides a great performance improvement up to 98.5% recognition rate and 0% error rate in both modes of authentication. Although the single-modality setup might not be secure enough, the fusion of these traits achieves high levels of identification making these traits effective for continuous driver authentication application.© 2021 Elsevier B.V. All rights reserved.
Keywords: Eye movements | Eye blinking | Periocular features | Multi-modal biometrics | Continuous driver authentication
مقاله انگلیسی
8 Dual-channel supply chain coordination considering targeted capacity allocation under uncertainty
هماهنگی زنجیره تأمین دو کانال با توجه به تخصیص ظرفیت هدفمند تحت عدم اطمینان-2021
This paper investigates a dual-channel supply chain (SC) composed of a manufacturer and retailer in which the manufacturer confronts random yield issues. Since supply uncertainty may lead to a production shortage, the manufacturer faces the problem of allocating the products to traditional/online channels. To address this problem, a novel product-allocation policy is developed in which the limited supply is allocated to traditional and online channels under a flexible strategy called “targeted capacity allocation”. In order to coordinate the proposed decentralized channel, a two-part tariff contract is suggested. Furthermore, opening a direct channel besides brick-and-mortar stores is discussed through analytical results. Then, the effectiveness of the targeted capacity allocation policy is investigated by comparing the results of the current model with a case, in which, the same policy is not applied. By doing so, some interesting managerial insights on the merit of applying the capacity allocation policy in managing dual-channel SCs under yield uncertainty are revealed. Finally, numerical analysis shows that the proposed contract can perfectly coordinate the SC and achieve the Pareto improving solution for both partners.
Keywords: Dual-channel supply chain coordination | Yield uncertainty | Capacity allocation | Two-part tariff contract
مقاله انگلیسی
9 Accounting matters: Revisiting claims of decoupling and genuine green growth in Nordic countries
مسائل حسابداری: بررسی مجدد ادعاهای جدایی و رشد سبز واقعی در کشورهای شمال اروپا-2021
Ecological modernisation in the form of support to the notion of green growth remains the dominant discourse in environmental policy globally. Still, questions of limits to economic expansion and growth on a planet with finite natural resources have been at the core of environmental discourses at least since the 1970s. A recent effort by Stoknes and Rockstr¨om (2018) seeks to unite notions of ecological limits with the concept of green growth by proposing genuine green growth as denoting a situation when growth respects planetary boundaries. Focusing on recent trajectories in emissions intensity, they highlight Nordic countries including Denmark as examples of such genuine green growth. In this article, we demonstrate that the specific conceptualization of genuine green growth and resulting claims about the Nordic countries rest on particular assumptions, specifically concerning national- level carbon accounting frameworks and the size of the remaining global carbon budget. By opening up these assumptions for analysis we illustrate the partiality and potentially misleading nature of the conceptualization of GGG.
keywords: رشد سبز | حسابداری کربن | شاخص ها | نوردیکس | مدرنیزاسیون زیست محیطی | حکومتداری محیط زیست | Green growth | Carbon accounting | Indicators | Nordics | Ecological modernisation | Environmental governance
مقاله انگلیسی
10 Decolonial studies in accounting? Emerging contributions from Latin America
مطالعات کامپیوتری در حسابداری؟مشارکت در حال ظهور از آمریکای لاتین-2021
This paper aims to contribute to some recent efforts to broaden and foster discussion regarding the accounting field’s opening to research perspectives that challenge colonialism from (and within) the margins. The paper presents a conceptual review that differentiates the Postcolonial Critical Theory (PCT) and the Decolonial Epistemology Movement (DEM); also presents some recent studies published in critical international accounting journals in the past few years regarding colonialism, revealing how the field is opening up to discuss colonial issues. The paper embraces emergent contributions from Latin America authors that proposes an alternative to postcolonial thought, aiming to move forward studies in critical accounting in the margins. Finally, the authors trace some considerations by exploring delinking inquiry and non-extractivist methodology to cultivate engagements with relationality, transmodernity, and transculturality, as new contributions to face colonialism and surpass the dichotomy between theory and praxis.
keywords: حسابداری | نظریه انتقادی postcolonial | معرفت شناسی دکوراسیون | Accounting | Postcolonial Critical Theory | Decolonial Epistemology
مقاله انگلیسی
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