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نتیجه جستجو - accounting

تعداد مقالات یافته شده: 577
ردیف عنوان نوع
61 Accounting for benefits from natural capital: Applying a novel composite indicator framework to the marine environment
حسابداری برای مزایای سرمایه طبیعی: استفاده از یک چارچوب شاخص کامپوزیت جدید به محیط دریایی-2021
Increased emphasis on the natural capital approach in the UK has led to greater demand for methods that link economic sectors with elements of natural capital, and that can provide evidence for sustainable management of the environment. However, factors describing the supply of benefits, and their links with economic sectors, are not well defined. This study develops a novel framework that investigates how the combination of different forms of capital (natural, financial, social, manufactured or human) provide a potential supply of benefits, and how changes in quality or extent of natural capital affects supply. Factors affecting the delivery of benefits are analysed, and indicators for each factor are selected. Indicators are ranked and weighted, and benefit supply is represented as a novel, composite index. The composite supply index is then linked as an input to a related economic sector. This framework is applied for the first time to four benefits from the marine environment in the UK: seafood, offshore wind energy, wildlife watching and water sports. The approach is compatible with national accounts, natural capital accounts, and established ecosystem service classifications. This study shows how linking eco- nomic sectors with benefits can provide new evidence in support of marine management.
keywords: دریایی | پایتخت طبیعی | فواید | بخش | حساب ها | اقتصاد دریایی | Marine | Natural capital | Benefits | Sectors | Accounts | Marine economy
مقاله انگلیسی
62 Methodological and empirical challenges of SEEA EEA in developing contexts: Towards ecosystem service accounts in the Kyrgyz Republic
چالش های روش شناختی و تجربی SEEA EEA در زمینه های توسعه: به سمت حساب های خدمات اکوسیستم در جمهوری قرقیزستان-2021
The System of Environmental-Economic Accounting Experimental Ecosystem Accounting (SEEA EEA) represents a crucial approach to incorporate the assessment of the sustainable use of natural resources and ecosystems into decision- and policy-making. However, its application is constrained by challenges distinct across specific implementation contexts, including those present in developing nations. In this paper, we focus on a pilot SEEA EEA application in a local-scale case study in Kyzyl Unkur, Jalal-Abad region, the Kyrgyz Republic, characterized by a unique natural walnut forest. We summarize key methodological and empirical challenges identified through collaboration with local experts and stakeholders during the compilation of Supply and Use tables for selected ecosystem services (ES) relevant at local, national and global levels. Specifically, we focus on the methodological challenges related to a) defining and assigning benefits for own consumption; b) delineating the chain of ES flows (e.g., fodder for farm animals); c) uncovering the relevance of carbon sequestration in developing nation contexts which are often minor greenhouse gas (GHG) emitters and demand for the service lies mostly beyond their boundaries. Among empirical challenges, we highlight the issues of data collection and availability. The aim of this communication is to provide lessons learnt from building SEEA EEA accounts in a developing, data-scarce context, potentially transferable to other similar applications.
keywords: حسابداری خدمات اکوسیستم | سیستم زیست محیطی و اقتصادی | حسابداری | کشور در حال توسعه | حسابداری زیست محیطی | Ecosystem service accounting | SYSTEM of Environmental and Economic | Accounting | Developing country | Environmental accounting
مقاله انگلیسی
63 Lessons learned from development of natural capital accounts in the United States and European Union
درس های آموخته شده از توسعه حساب های سرمایه طبیعی در ایالات متحده و اتحادیه اروپا-2021
The United States and European Union (EU) face common challenges in managing natural capital and balancing conservation and resource use with consumption of other forms of capital. This paper synthesizes findings from 11 individual application papers from a special issue of Ecosystem Services on natural capital accounting (NCA) and their application to the public and private sectors in the EU and U.S. NCA is inherently a data-integration centered exercise, aiming to draw new insights by realigning environmental and economic data into a consis- tent framework. Drawing primarily on papers from the special issue and other key NCA literature, we identify lessons learned and gaps remaining for NCA’s development and application to decision making. In doing so, we identify eight key similarities and three major differences in NCA development, status, and application between the U.S. and EU. NCA can be highly policy relevant: special issue papers address critical issues including agri- culture, water, conservation/land-use planning, climate, and corporate decision making. In both the U.S. and EU, further application is needed to drive demand for the accounts’ production. Based on these experiences, the U.S. and EU can be important leaders in cross-sector, international collaboration toward next-generation environ- mental economic accounts that advance global NCA practice.
keywords: حسابداری طبیعی سرمایه | حسابداری بخش خصوصی | سیستم حسابداری محیطی-اقتصادی- | ING (رادیو) | چارچوب مرکزی Seea | حسابداری اکوسیستم Seea | Natural capital accounting | Private-sector accounting | System of Environmental-Economic Account- | ing (SEEA) | SEEA Central Framework | SEEA Ecosystem Accounting
مقاله انگلیسی
64 A more complete accounting of greenhouse gas emissions and sequestration in urban landscapes
یک حسابداری کاملتر از انتشار گازهای گلخانه ای و ترسیب در مناظر شهری-2021
Understanding interactions between complex human and natural systems involved in urban carbon cycling is important when balancing the dual goals of urban development to accommodate a growing population, while also achieving urban carbon neutrality. This study develops a systems breakdown accounting method to assess the urban carbon cycle. The method facilitates greater understanding of the complex interactions within and between systems involved in this cycle, in order to identify ways in which humans can adapt their interactions to reduce net greenhouse gas emissions from urban regions. Testing the systems breakdown accounting method in Stockholm County, Sweden, we find that it provides new insights into the carbon interactions with urban green-blue areas in the region. Results show how Stockholm County can reduce its emissions and achieve its goal of local carbon net-neutrality, if the green areas protect its carbon sequestration potential and maintain it to offset projected remaining active emissions. Results also show that the inland surface waters and inner archipelago waters within Stockholm County are a considerable source of greenhouse gases to the atmosphere. A better understanding of these water emissions is necessary to formulate effective planning and policy measures that can reduce urban emissions. The insights gained from this study can also be applied in other regions. In particular, water bodies could play a significant role in the urban carbon cycle and using this knowledge for more complete carbon accounting, and a better understanding of green-blue interactions could help to reduce net urban emissions in many places.
keywords: انتشار گازهای گلخانه ای | جداسازی کربن | چرخه کربن شهری | تغییر استفاده از زمین | برنامه ریزی شهری پایدار | حسابداری کربن | Greenhouse gas emissions | Carbon sequestration | Urban carbon cycle | Land use change | Sustainable urban planning | Carbon accounting
مقاله انگلیسی
65 The relationship between the computerized accounting information system and the performance of contracting companies
رابطه بین سیستم اطلاعات حسابداری کامپیوتری و عملکرد شرکت های متعاهد-2021
Computerize Accounting Information system (CAIS) has become very interesting topic recently. This is due to the increase of scandal in the performance of constructions companies’ performance that include Iraqi construction Companies and companies around the world. Despite the widespread of Computerized Accounting Information System, the academic studies are still few. This paper presents the results of a study conducted to examine the extent of computerized accounting information system effect among constructions companies’ performance in Iraq to determine its influencing factors. reviews literature on construction companies’ performance, presents the range of computerize accounting information system elements that effects construction industry and their roles in building a modern construction company. The need for and the viability of implementing factors of computerize information system and organization culture, firm size-enabled in construction companies’ performance is argued with highlights of the prospects and challenges of the implementation process. This research also introduces the methods used to collect data to see how computerized accounting information system, corporate culture and company size have affected the success of constriction businesses. Technique of analysis used to review the articles. Findings showed that the (CAIS) effective levels among construction company varied. The findings suggest significant and insignificant effective factors. potential benefits and issues of (CAIS), organization culture and firm size in constrictions companies’ performance are presented to give an understanding for the need for a unified framework for CAIS implementation and performance in the constriction’s companies. The outcome of this review is a proposed framework for (CAIS) and performance for building System that can be used as the basis for future studies in developing construction companies’ performance.
keywords: کاربرد | اندازه شرکت | ساخت و ساز فرهنگ سازمان سوم | عملکرد شرکت ها | CAIS | Firm Size | Third organization culture construction | companies performance
مقاله انگلیسی
66 Information and Measurement System for Electric Power Losses Accounting in Railway Transport
اطلاعات و سیستم اندازه گیری برای حسابداری تلفات برق در حمل و نقل ریلی-2021
The purpose of the presented research is to minimize the loss of electricity during the operation of railway power systems. Losses are defined as an unbalance between the released and consumed electricity, which is recorded by means of commercial electricity ccounting. Given that electricity losses are divided into technical and non-technical (commercial) components, there are currently no technical tools that can analyze the components of electricity losses in detail, and therefore prevent their occurrence. To achieve this goal, the factors inherent in commercial electricity accounting systems in various areas of production activity that affect the growth of electricity losses are identified. An algorithm is proposed that allows determining the presence of abnormal power losses in real time for making organizational and technical decisions to reduce them. A block diagram of the information and measurement system for accounting of power losses has been developed, which allows using the existing equipment without replacement or modernization, which allows obtaining new technical capabilities. The method of intellectualization of the process of classification of factors that cause the growth of abnormal power losses, based on artificial neural networks, is posed. The intelligent module allows replacing the person who makes organizational and technical decisions, minimizing the consequences of abnormal situations that lead to the growth of abnormal losses, applying the proposed solutions in departments that do not have qualified specialists. The results of training an artificial neural network are considered, and the main parameters of the efficiency of the information and measurement system for loss accounting on a real railway transport object are determined.
Keywords: Power Loss | Artificial Neural Networks.
مقاله انگلیسی
67 Possibility to reveal creative accounting when determining the value of the forwarding companys assets
امکان آشکارسازی حسابداری خلاق هنگام تعیین ارزش دارایی های شرکت حمل و نقل-2021
Procedures and methods for determining the value of a transport or forwarding company are different. The purpose of determining the value of the company, what results the company reports and also who performs the valuation has a significant influence on the choice of the method. In addition to various other influences, the expert must also take into account the possibility of the existence of interventions in the transport and forwarding companys accounting. Creative accounting practices follow from the theory of accounting, but they record distorted economic changes in the company according to the wishes of various entities. The most common reason is the reduction of the tax base, but the rare case is, on the contrary, the artificial improvement of the achieved results. The aim of the paper is to analyze the procedures and methods for evaluating a company engaged in transport and/or forwarding and to examine the significance of possible interventions in the accounting of the company and the possibility of their detection by experts.
Keywords: forwarding | value of company | creative accounting | asset method
مقاله انگلیسی
68 A dataset for accounting, finance and economics research on US data breaches
یک مجموعه داده برای حسابداری، مالی و تحقیقات اقتصاد در مورد نقض داده های ایالات متحده-2021
This data article describes a dataset of data breaches in US listed firms over a ten-year period. Data breaches represent major events that pose serious challenges to organisations. The number of incidents has been on the increase over the last decade and this has attracted the interest of the media, consumers and regulators. While there is a well-established literature on cybersecurity in Computer Science and Information Systems journals, studies exploring the economic and business impacts of data breaches represent a relatively recent phenomenon. There is a nascent but fast-growing literature in accounting, finance and economics that focuses on the financial impacts of data breaches and this dataset provides a useful resource for future studies in this space. By providing data on the company identifier, the type of breach, the dates of breach disclosure, and relates these dates to the company’s fiscal year, the dataset can be merged quickly with existing accounting and finance datasets. The dataset includes data on 506 incidents over a ten-year period thereby enabling cross-sectional and longitudinal analyses.
Keywords: Cyber security | Data breaches | Finance | Accounting | Event study
مقاله انگلیسی
69 Data, data flows, and model specifications for linking multi-level contribution margin accounting with multi-level fixed-charge problems
داده‌ها، جریان‌های داده، و مشخصات مدل برای پیوند حسابداری حاشیه سهم چندسطحی با مشکلات شارژ ثابت چندسطحی-2021
This article describes the data, data flows, and spreadsheet implementations for linking multi-level contribution margin accounting as a subsystem in cost accounting with several versions of a multi-level fixed-charge problem (MLFCP), the latter based on the optimization approach in operations research. This linkage can reveal previously hidden optimization potentials within the framework of multi-level contribution margin accounting, thus providing better information for decision making in companies and other organizations. For the data, plausible fictitious values have been assumed taking into consideration the calculation principles in cost accounting where applicable. They include resourcerelated data, market-related data, and data from cost accounting needed to analyze the profitability of a companys´ products and organizational entities in the presence of hierarchically structured fixed costs. The data are processed and analyzed by means of mathematical optimization techniques and sensitivity analysis. The linkage between multi-level contribution margin accounting and MLFCP is implemented in three spreadsheet files, including versions for deterministic optimization, stochastic optimization, and robust optimization. This paper provides specifications for compatible solver add-ins and for executing sensitivity analysis. The data and spreadsheet implementations described in this article were used in a research article entitled “Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting” [1]. The data sets and the spreadsheet implementations may be reused a) by researchers in management and cost accounting as well as in operations research and quantitative methods for verification and for further development of the linkage concept and of the underlying optimization models; b) by practitioners for gaining insight into the data requirements, methods, and benefits of the proposed linkage, thus supporting continuing education; and c) by instructors in academia who may find the data and spreadsheets valuable for classroom use in advanced courses. The complete spreadsheet implementations in the form of three ready-touse Excel files (deterministic, stochastic, and robust version) are available for download at Mendeley Data. They may serve as customizable templates for various use cases in research, practice, and education.
keywords: حسابداری هزینه | تحقیق در عملیات | مشکل ثابت شارژ | بهینه سازی | برنامه نویسی صحیح | تجزیه و تحلیل میزان حساسیت | بهینه سازی تصادفی | صفحه گسترده | Cost accounting | Operations research | Fixed-charge problem | Optimization | Integer programming | Sensitivity analysis | Stochastic optimization | Spreadsheet
مقاله انگلیسی
70 Greenhouse gas emissions in British Columbia: Production versus consumption accounting from 2010 to 2015
انتشار گازهای گلخانه ای در بریتیش کلمبیا: تولید در مقایسه با مصرف حسابداری از سال 2010 تا 2015-2021
As a result of carbon-pricing policies, a number of jurisdictions across the world claim to be decoupling their greenhouse gas (GHG) emissions from their gross domestic product (GDP). In British Columbia (BC), Canada, in what appears to be decoupling from 2007 to 2018, GHGs with respect to GDP declined by 16% ( BC Government 2020 ). This finding, however, is the result of a production-based method of accounting— the predominant global approach for allocating emissions—and not a consumption-based method. In this study, we compare these two accounting methods with respect to British Columbian decoupling. We cal- culate consumption-based emissions through a multi-regional input-output analysis from 2010 to 2015. In our results for 2015, we find total consumption emissions of 82.5Mt of CO 2 e; when compared to the total production emissions of 73.7Mt of CO 2 e, we find BC to be a net consumer of emissions by 8.8Mt of CO 2 e for 2015. Although BC has had this net consumer status since at least 2004 ( Dobson and Fellows, 2017 ), this orientation is in decline primarily due to the decarbonizing trends of China and the USA. In short, for BC from 2010–2015, on a per capita basis, both production and consumption accounts of emissions de- clined (even as GDP rose), but per capita consumption accounts declined more than production accounts and mostly due to emissions reductions from trade partners. Finally, this study may be of interest to policymakers and scientists, and like other scholars, we recommend that consumption-based inventories accompany production-based accounts when designing and assessing global GHG mitigation policy. © 2021 Institution of Chemical Engineers. Published by Elsevier B.V. All rights reserved.
keywords: انتشار گازهای گلخانه ای | تجزیه و تحلیل خروجی چند منطقه ای | معامله بین المللی | گازهای گلخانه ای | تغییرات اقلیمی | Embodied emissions | Multi-regional input-output analysis | International trade | Greenhouse gasses | Climate change
مقاله انگلیسی
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