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نتیجه جستجو - Reform

تعداد مقالات یافته شده: 251
ردیف عنوان نوع
1 آیا آزادسازی بازار سهام ، همزمانی قیمت سهام را کاهش می دهد؟ شواهدی از اتصال سهام شانگهای-هنگ کنگ
سال انتشار: 2022 - تعداد صفحات فایل pdf انگلیسی: 14 - تعداد صفحات فایل doc فارسی: 41
در این مطالعه تأثیر آزادسازی بازار سهام بر همزمانی قیمت سهام را با استفاده از سیاست جدید اصلاحی آزادسازی بازار سهام در چین در زمینه متصل کردن بازار سهام شانگهای-هنگ کنگ (SHSC)، به عنوان یک طرح نیمه آزمایشی، بررسی میکنیم. آنالیز تفاوت در تفاوت نشان می دهد که اجرای SHSC به طور معناداری همزمانی قیمت سهام شرکت های واجد شرایط پذیرفته شده در بورس اوراق بهادار شانگهای را کاهش می دهد و این تاثیر عمدتاً در شرکت های پذیرفته شده ای که درجه "باز بودن" آنها کمتر است ،وجود دارد. علاوه بر این، ما اثبات می کنیم که SHSC شفافیت اطلاعات و فراوانی افشاء داوطلبانه را ارتقا می دهد. در نهایت، دریافتیم که SHSC بر همزمانی قیمت سهام شرکت های واجد شرایط پذیرفته شده در بورس اوراق بهادار هنگ کنگ تأثیر نمی گذارد.
کلمات کلیدی: آزادسازی بازار سهام | همزمانی قیمت سهام | اتصال بازار سهام شانگهای-هنگ کنگ | کارایی اطلاعات
مقاله ترجمه شده
2 Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021
This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability
مقاله انگلیسی
3 Intellectual engagements of accounting academics: The ‘forecasted losses intervention
تعاملات ذهنی دانشگاهی حسابداری: مداخله زیان پیش بینی شده-2021
This paper explores the social and political potential of accounting scholarship, presenting and discussing an intellectual intervention challenging a legislative reform that significantly affected Spanish industrial relations. In this reform, an accounting artifact (forecasted losses) played an unexpected role and was misrepresented, prompting a sizeable number of scholars to sign two manifestos in 2010 and 2012 against the use of forecasted losses made by the new legislation. As promoters of this manifesto, we perform in this paper a collaborative autoethnography to reflect on the context, events, reactions, and significance of this intervention for both the academic and the industrial relations fields. We mobilize Pierre Bourdieu’s ideas on the public intellectual to think more generally about academic engagements in the interplay between accounting, poli- cymaking, and social issues. This intervention illustrates the different manners in which admin- istrative and economic powers interfered in the Spanish accounting academic field, limiting the disposition of Spanish scholars to engage in public debates. We also interpret our engagement as mobilizing intellectual capital to expose how the notion of forecasted losses was used to produce a form of symbolic violence and how this capital is more effective as it produces messages addressed to the producers, i.e., policymakers and the judicature in this specific case.
keywords: حسابداری انتقادی | روابط صنعتی | مداخلات فکری | انعکاس | Critical accounting | Industrial relations | Intellectual interventions | Reflexivity
مقاله انگلیسی
4 Machine learning: Best way to sustain the supply chain in the era of industry 4:0
یادگیری ماشین: بهترین راه برای حفظ زنجیره تأمین در عصر صنعت 4:0-2021
With the rapidly growing importance in the industries on the adaptation of advanced technologies, the involvement of IT-enabled systems has increased in developing the pathway for the future industry. The learning’s from these technologies becomes paramount for the present industries which gives a sense of belongingness and significance of the industry towards the market. The digital revolution world-wide affected the physical happenings of the events in the manufacturing industries such as the procurement, manufacturing/assembling & distribution of goods. This digital reformation is known as Industry 4.0 which generally means the advancement in the existing business models where all the business operations are interconnected with each other by digital mode (virtual representation based on operations). In this kind of environment, it is being necessary to map all the operations digitally in such a manner so that the physical flows of resources/goods will not suffer at any stage. Machine learning in the present scenario is one of the thrust areas for the researchers and the practitioners. The output in the machine learning process is having many dependencies on the input data such as the functions and characteristics imparted to the machine at the earlier stage. The present paper aptly reflects the thoughts and reflections of present-day industries and the opportunities to express feelings, thoughts, and contribute towards the future industries.© 2021 Elsevier Ltd. All rights reserved. Selection and peer-review under responsibility of the scientific committee of the 3rd International Conference on Computational and Experimental Methods in Mechanical Engineering.
Keywords: Machine Learning (ML) | Supply Chain (SC) | Industry 4.0 | Resources utilization | Digital transformation
مقاله انگلیسی
5 Trade reforms and current account imbalances
اصلاحات تجاری و عدم تعادل حساب جاری-2021
Several methods quantify soil evaporation by measuring vertical moisture flux or by recording change in mass of a soil specimen. These methods conventionally consider a non-deformable soil behaviour. However, shrinkage is the mechanical consequence of a plastic soil to evaporation reducing the area over which evaporation can occur. For this reason, it is imperative to take into account the gradual densification of the soil sample during evaporation in order to minimize possible measurement errors originating from the way, how the physical conditions are simulated. To address this challenge, an improved method proposed in this paper takes into account two aspects of soil deformation, which together have an influence on the total evaporation: (1) the reduced top soil surface due to radial shrinkage and (2) additional evaporation from the exposed side soil surface when the sample detaches from the sample holder. Four experiments with kaolin have been conducted in the laboratory to explore the effect of these two aspects through the proposed methodology. In the tests conducted, considering the changes in the area of the top soil surface and avoiding the additional evaporation from the exposed side surface significantly improved the accuracy of evaporation quantification by 25%.
keywords: حساب جاری | آزاد سازی تجارت | Current account | Trade liberalization
مقاله انگلیسی
6 Dynamic 3D image simulation of basketball movement based on embedded system and computer vision
شبیه سازی تصویر پویا سه بعدی حرکت بسکتبال بر اساس سیستم تعبیه شده و بینایی ماشین-2021
Traditional empirical basketball teaching methods can be repeated, affecting serious basketball training efficiency and the acquisition of technical essentials. Based on this problem, the basketball training reproduction framework is built utilizing augmented reality innovation. The framework sets up a virtual reenactment model ofa ballplayer planning a player’s track. Simultaneously, as a helping player, it captures the basketball player’sactual situation, compares them with the simulated trajectories, and provides more targeted training. Based on virtual reality-based Virtual Data Augmentation Technology (VDRT), basketball technology’s teaching mode allows players to acquire key points of sports skills and significantly improve basketball players’ training efficiency as soon as possible. With the quick improvement of current science and innovation, for example, center, science and innovation, and electronic data innovation, more educational activities are being applied. However, modern educational methods’ important content is to master and use modern educational equipment and processes. This article uses basic concepts, characteristics, and virtual reality techniques and literature and information methods to explain the types of role play in basketball lessons. Finally, it analyzes the application programs of basketball theory education, technical education, tactical instruction and educational competitions that provide scientific standards for future basketball education reform.
Keywords: Basketball movement | virtual data reinforcement technique (VDRT) | Field Programmable Gate Array (FPGA)
مقاله انگلیسی
7 A Novel Matheuristic based on bi-level optimization for the multi-Objective design of hydrogen supply chains
Matheuristic جدید مبتنی بر بهینه سازی سطح دو برای طراحی چند هدفه زنجیره های تأمین هیدروژن-2021
This work introduces an efficient tool for the design of sustainable hydrogen supply chains (HSCs), considering both economic and environmental concerns, through an appropriate multi-objective strategy. The original problem, being formulated as a bi-objective mixed-integer linear programming (MILP) problem, takes into consideration the availability of different energy sources, the installation and operation of hydrogen facilities of different sizes and technologies, and the transportation of hydrogen from production units to storage facilities. The area of study is divided into grids which have a specific hydrogen demand that evolves over time, thus a multi-period model of the HSC is considered. In order to overcome the computational burden associated to the solution of large size instances of the resulting problem, we proposed a solution strategy consisting of a hybrid algorithm. The original problem is reformulated into a bi-level optimization problem: the upper level (discrete problem) consists of finding the optimal location for production plants and storage facilities, whereas the lower level (continuous problem) minimizes their corresponding costs associated to transportation and facility operation. A multi-objective evolutionary algorithm is employed for the solution of the bi-objective upper level, whereas the bi-objective lower level is decomposed using a scalarizing function, which is then solved using a linear programming solver. The proposed methodology is validated through the comparison of the true Pareto fronts given by CPLEX with ε-constraint method, for six increasing size instances. Numerical results prove that the proposed hybrid approach produces an accurate approximation of the Pareto-optimal fronts, more efficiently than the exact solution approach.
مقاله انگلیسی
8 A methodological design framework for hydrogen and methane supply chain with special focus on Power-to-Gas systems: application to Occitania region, France
یک چارچوب طراحی روش برای زنجیره تأمین هیدروژن و متان با تمرکز ویژه بر روی سیستم های نیرو به گاز: کاربرد در منطقه اوکسیتانیا ، فرانسه-2021
This work presents a methodological design framework for Hydrogen and Methane Supply Chains (HMSC). An innovative approach is to focus on Power-to-Hydrogen (PtH) and Power-to-Methane (PtM) concepts, and their interactions with other technologies, and energy carriers (i.e., Steam Methane Reforming – SMR, and natural gas). The overall objective of this work is to perform single objective and multi-objective optimizations for HMSC design to provide effective support for deployment scenarios. The methodological framework developed is based on a Mixed Integer Linear Programming (MILP) approach with augmented ε-constraint implemented in the GAMS environment according to a multi-period approach (2035-2050). Several available energy sources (wind, PV, hydro, national power grid, and natural gas) for hydrogen production through electrolysis and SMR are included. Carbon dioxide sources stem mainly from methanization and gasification processes, which are used to produce methane through methanation. The objective to be minimised in the single optimization approach is the total annual cost considering the externality of greenhouse gas emissions through the carbon price for the whole HMSC over the entire period studied. The multi-objective optimization includes as objectives the total annual cost, greenhouse gas emissions, and the total methane production from methanation. The Levelized Cost of Energy (LCOE), and the greenhouse gas emissions for each energy carrier are also computed. The results show that renewable hydrogen from PtG can be competitive with SMR through the implementation of carbon prices below 0.27 €/kgCO2. In the case of synthetic methane, the available resources can meet the demand through PtG, and even if synthetic methane for natural gas network injection is thus far from competitive with natural gas, power-to-gas technologies have the potential to decarbonize the fossil economy and achieve a circular economy through CO2 recovery.
KEYWORDS: Power-to-Gas | Methanation | Hydrogen | MILP | supply chain | optimization
مقاله انگلیسی
9 Shifting from pay-as-you-go to individual retirement accounts: A path to a sustainable pension system
تغییر از پرداخت به عنوان شما به حساب های بازنشستگی فردی: مسیر به یک سیستم بازنشستگی پایدار-2021
With aging demographics and generous pension programs, the sustainability of the pay-as-yougo (PAYG) public pension system has been often questioned and has motivated policymakers to enact reforms in many countries. Although mandatory funded Individual Retirement Accounts (IRAs) appear to be a solution to this unsustainable system, existing reforms usually take place within the PAYG system by reducing pension benefits. This paper evaluates the effects of PAYG reforms as well as reforms that switch to the IRA system. Our analysis shows that PAYG reforms outperform IRA reforms in many aspects. In fact, PAYG reforms achieve higher GDP and yield higher welfare in the long run. The transition to the steady state is also found to be less volatile for PAYG reforms. While PAYG generally places a larger burden on future generations, the positive welfare effect of cross-subsidization dominates the welfare loss. Our findings may explain why pension reform is a controversial issue in most countries and why we rarely observe a shift to the IRA system.
Keywords: Pension reform | Individual retirement account | Labor supply | Intensive and extensive margin | Welfare analysis
مقاله انگلیسی
10 Pricing and free periodic maintenance service decisions for an electric-and-fuel automotive supply chain using the total cost of ownership
قیمت گذاری و تصمیمات خدمات تعمیر و نگهداری دوره ای رایگان برای یک زنجیره تامین خودروی الکتریکی و سوختی با استفاده از کل هزینه مالکیت-2021
Although subsidies have had significant impacts on the electric vehicle (EV) market share, many governments have planned to eliminate subsidies. There is a concern that unsubsidized EVs reduce the EV market share, significantly. However, purchasing an EV instead of a fuel vehicle (FV) might impose a lower total cost of ownership (TCO) on customers, depending on their vehicle usage. In this case, supply chains could optimize their decisions considering which vehicle is affordable for each customer class from the view of TCO. This study investigates optimal pricing and free periodic maintenance service (FPMS) decisions in a two-stage electric-and- fuel automotive supply chain, considering TCO to estimate vehicle market shares under customer classification with different vehicle usage patterns. Two bi-level models are developed and solved through Karush-Kuhn- Tucker equations and a reformulation-and-decomposition algorithm. Sensitivity analyses are performed considering various scenarios on energy prices and ownership periods. Results indicate that the high-usage customers are more likely to purchase an EV if the ownership period is the same for all classes. However, if low-usage customers keep the vehicle for a longer period than the others, they are more likely to purchase an EV. Both providing FPMSs by the manufacturer instead of the retailer and increasing the fuel price over time with a higher rate, compared with the electricity price and the inflation rate, improve the EV market share and reduce the total fuel consumption and emissions. Investment to produce EVs is not economical for a high price of electricity while having low fuel prices.
Keywords: Electric vehicles | Total cost of ownership | Automotive supply chain | Pricing decision | Bi-level programming | Decomposition algorithm
مقاله انگلیسی
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