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1 |
عوامل تعیین کننده باز بودن کسب و کار در فرآیندهای نوآوری
سال انتشار: 2022 - تعداد صفحات فایل pdf انگلیسی: 6 - تعداد صفحات فایل doc فارسی: 13 مفهوم نوآوری باز نه تنها به عنوان یک موضوع مطالعه در دانشگاهیان، بلکه به عنوان چارچوبی برای توسعه مدل های جدید مدیریت کسب و کار به اهمیت ویژه ای دست یافته است. این مقاله به بررسی عوامل تعیین کننده یکی از ابعاد نوآوری باز مرتبط با استفاده از دانش خارجی برای توسعه فرآیندهای نوآوری تجاری می پردازد. تجزیه و تحلیل بر اساس ریز داده های توسعه و نوآوری فناوری بررسی EDIT 2015 - 2016 انجام شده توسط آژانس آماری کلمبیا (DANE) انجام شده است. برای این منظور، معیاری که میزان باز بودن شرکت را در رابطه با استفاده از منابع اطلاعاتی خارجی برای توسعه فعالیتهای نوآورانه نشان میدهد، معرفی شده است. متغیرهای مرتبط با قابلیتهای فنآوری شرکت، موانع نوآوری و استراتژی مناسببودن به عنوان عوامل تعیینکننده در نظر گرفته میشوند.
کلیدواژه ها: نوآوری باز | منابع اطلاعاتی | تحقیق و توسعه | استراتژی های مناسب سازی |
مقاله ترجمه شده |
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Pursuits in Collision Affiliation, Disaffiliation, and Multimodality in Persian Interaction
تعقیب وابستگی برخورد، عدم وابستگی و چندوجهی در تعامل فارسی-2022 This study is on pursuing an interactional outcome in the face of a co-interactant’s resistance. Despite
at least a forty-year history of research on pursuits in social interaction (Jefferson, 1981; Pomerantz,
1984b), there is still much to explore about this ubiquitous social phenomenon. This research employs
a multimodal conversation analytic methodology to address some less-explored questions on pursuits:
what practices does an interactant use to further their course of action against their co-interactant’s
resistance? Do the details of these practices have implications for the trajectory of the interaction
towards escalation or de-escalation? What do these practices tell us about the agentive stance adopted
by the pursuing party? And how can interactants heading towards an escalated pursuit manage
disaffiliation? Two different types of pursuit sequences are introduced: persisting in furthering one’s
course of action and gradually desisting from a course of action. The findings show a novel
phenomenon called multimodal gradation: a temporally coordinated up- or downgrading of a multitude
of resources that are simultaneously used in formatting a social action. Borrowing Mondada’s terms
(2014), a whole “multimodal Gestalt” by which a turn at talk is delivered is up- or downgraded.
Multimodal upgrading of a pursuit turn projects further expansions to the pursuit sequence and it can
escalate an initial clash. On the other hand, multimodal downgrading of a pursuit turn projects a
contingent sequence closure and de-escalation. Also, upgrading the multimodal Gestalt of a pursuit turn
displays the pursuing party’s stronger agentive stance compared to downgrading the turn. The project
introduces another multimodal phenomenon termed mock aggression. Used between intimate
interactants, mock aggression offers opportunities for affiliation despite its aggressive appearance. The
findings have implications for our understanding of sequence and preference organization in CA,
multimodality, agency, and conflict management. Data are in Persian and collected in Iran. |
مقاله انگلیسی |
3 |
Failure mode and reliability study for Electrical Facility of the High Temperature Engineering Test Reactor
بررسی حالت خرابی و قابلیت اطمینان برای تاسیسات الکتریکی راکتور آزمایشی مهندسی دما بالا-2021 The first-of-a-kind commercial electricity and hydrogen cogeneration system is being designed by the Japan
Atomic Energy Agency (JAEA) to establish the industrial application of the High Temperature Gas-cooled
Reactors (HTGR). The High Temperature Engineering Test Reactor (HTTR) is expected to be coupled with a
test cogeneration plant to demonstrate its safety features and justify further HTGR technology development.
The aim of this work was to assess the frequency of the unplanned outages of such a plant due to the failures of
the HTTR Electrical Facility. The system analysis has been performed followed by the Failure Mode and Effect
Analysis (FMEA). The new FMEA-based Gradual Screening Approach has been proposed and applied in order
to select the most relevant failure modes. The initial calculation performed for the standard configuration of
the system indicated that the reliability may be insufficient for its long-term commercial operation, as planned
for about 20 years. Therefore, several modifications of the design have been proposed, aiming at the reliability
enhancement. However, the updated results are still below the industrial standards. This opens up a new field
of research in reliability engineering and creates a challenge for the HTGR-based cogeneration plants consisting
of the joint nuclear-chemical facilities.
Keywords: HTTR reactor | Electrical Facility | FMEA-based Gradual Screening | Nuc-Chem facility | Reliability |
مقاله انگلیسی |
4 |
Accounting research and the significance test crisis
تحقیقات حسابداری و بحران آزمون اهمیت-2021 The emerging or at least threatening ‘‘significance test crisis” in accounting has been
prompted by a chorus across multiple physical and social sciences of dissatisfaction with
conventional frequentist statistical research methods and behaviors, particularly the use
and abuse of p-levels. There are now hundreds of published papers and statements,
echoing what has been said behind closed doors for decades, namely that much if not
most empirical research is unreliable, simply wrong or at worst fabricated. The problems
are a mixture of flawed statistical logic (as Bayesians have claimed for decades), ‘‘phacking” by way of fishing for significant results and publications, selective reporting or
‘‘the file drawer problem”, and ultimately the ‘‘agency problem” that researchers charged
by funding bodies (their Universities, governments and taxpayers) with conducting
disinterested ‘‘objective science” are motivated more by the personal need to publish
and please other researchers. Expanding on that theme, the supply of empirical research
in the ‘‘market for statistical significance” is described in terms of ‘‘market failure” and
‘‘the market for lemons”.
keywords: تحقیق حسابداری تجربی | آزمایشات | بحران تکثیر | سطحی | گزارش های ثبت شده | Empirical accounting research | Significance tests | Replication crisis | p-levels | p-hacking | Registered reports |
مقاله انگلیسی |
5 |
Social movements, identity and disruption in organizational fields: Accounting for farm animal welfare
جنبش های اجتماعی، هویت و اختلال در زمینه های سازمانی: حسابداری برای رفاه حیوانات مزرعه-2021 In this study we provide evidence on how accounting disclosures can motivate social
movement organizations (SMOs) to create a new source of normativity in an
organizational field, to impact upon firms through identity, image and culture. The
source of normativity, the Business Benchmark on Farm Animal Welfare (BBFAW), was
created as a means of accounting for farm animal welfare by food companies. Working
at the intersection of theories relating to organizational fields, social movements and
organizational identity, we investigate how the SMOs create the conditions for change
through their framing of farm animal welfare, collective action and the mobilization of
resources. Ideas such as institutional agency and institutional control are introduced to
explain the power dynamics that enable change. By interpreting the organizational field
as a relational space, identity, self-interest and intermittently-active fields provide
further constructs to explain behaviour. Evidence from BBFAW reports and publications
demonstrates how the NGOs employed a multi-period strategy to effect change. A
longitudinal company case study provides an illustration of the cascade of the
movement, demonstrating that there is more than an alignment of accounting
disclosures. New business opportunities arise, requiring a realignment of strategy, a
redesign of organizational architecture and participation of stakeholders. We illustrate
our findings through the creation of a framework which could be employed more widely
to study of sources of normativity in a relational field. This paper shows that accounting
disclosures have a role to play in creating a new normativity that generates social change.
keywords: رفاه حیوانات | هویت | هنجار | فیلترهای سازمانی و جنبش های اجتماعی | Animal welfare | Identity | Normativity | Organizational fields and social movements |
مقاله انگلیسی |
6 |
Accounts of NGO performance as calculative spaces: Wild Animals, wildlife restoration and strategic agency
حساب های عملکرد سازمان های غیر دولتی به عنوان فضاهای محاسباتی: حیوانات وحشی، ترمیم حیات وحش و آژانس استراتژیک-2021 Whereas corporations typically share a common primary objective of generating profits for their
owners, non-governmental organisations (NGOs) principally pursue a panoply of various social
and/or ecological objectives. Accordingly, an NGO’s performance in pursuit of its objectives can
rarely be accounted for in straightforwardly comparable quantitative terms. How then can an
NGO instead construct qualitative accounts of its performance that show how it makes a differ-
ence in pursuit of its objectives? This paper examines qualitative accounts of performance against
an objective to restore wildlife, which are included in the annual reports of a large conservation
NGO. These accounts are conceptualised as being calculative spaces, configured by framing work
being done within these accounts. Analysis of this framing work finds that these accounts identify
a performance object (i.e. specific wild animal populations), establish relations that seemingly
affect this performance object (i.e. threats to wild animal populations and actions to conserve
these populations), and attribute the NGO with agency to make a difference to this performance
object (i.e. as a strategic actor directing and co-ordinating wildlife restoration). Thus, this paper
demonstrates that seeing quantitative and qualitative accounts of organisational performance in
the same conceptual terms creates conditions of possibility for developing a fuller understanding
of an organisation’s calculations of its own capacity to act upon society. keywords: سازمان غیر دولتی | مسئوليت | کادر بندی | محاسبات | گفتمان | حفاظت | NGO | Accountability | Framing | Calculation | Discourse | Conservation |
مقاله انگلیسی |
7 |
Joint service, pricing and advertising strategies with tourists’ green tourism experience in a tourism supply chain
استراتژی های خدمات مشترک ، قیمت گذاری و تبلیغاتی با تجربه گردشگری سبز گردشگران در یک زنجیره تامین گردشگری-2021 We consider the supply chain in the tourism industry, in which tourists are susceptible to the tourists’ green tourism experience when they make purchase decisions for a green tourism product. Our research considers a green tourism supply chain (GTSC) consisting of one scenic spot (SS) and one travel agency (TA), and studies the joint green tourism service, pricing and advertising problem of the SS and the TA. We establish Stackelberg differential game models between the SS and the TA in the centralized, decentralized and revenue-sharing scenarios, and apply Pontryagin’s maximum principle to obtain the dynamic equilibrium solutions of the GTSC members. Based on the three different scenarios, we analyze influences of the tourists’ green tourism experience concern level, the wholesale ticket price and the sharing ratio on the optimal decisions and performances of the GTSC. This paper is the first quantitative research to study the green tourism service effort, pricing and advertising strategies of the GTSC members and design GTSC improvement contract with considering the green tourism experience. Our results provide management insights for the SS and the TA to manage GTSC under the green tourism preferences and the green tourism experience of tourists. Keywords: Tourism supply chain | Green tourism service | Pricing | Advertising | Green tourism experience |
مقاله انگلیسی |
8 |
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 |
9 |
Managerial ability and accounting conservatism
توانایی مدیریتی و محافظه کاری حسابداری-2021 Since accounting conservatism is a measure of biased reporting which may or may not
reflect high quality earnings, the relation between managerial ability and accounting conservatism is unclear ex ante. High-ability managers may report conservatively to improve
the efficiency of contracts, avoid agency conflicts by the timely reporting of future losses,
and build reputations for conservative reporting. Conversely, they may not report conservatively to the extent that conservatism reflects biased, and consequently, low-quality
earnings. Motivated by these opposing arguments, we examine the relationship between
managerial ability and conservatism for Australian firms for the period 2004 to 2013.
Our results show that managerial ability is positively associated with accounting conservatism. These results support the notion that high ability managers apply conservatism
in accounting because it benefits the firm and stakeholders. Our results are robust to a wide
range of proxies for both managerial ability and conservatism, including the Heckman’s
(1976) self-selection bias check. Our study should be of interest to numerous stakeholders,
including firms seeking to make managerial appointments.
keywords: توانایی مدیریتی | محافظه کاری حسابداری | کیفیت درآمد | Managerial ability | Accounting conservatism | Earnings quality |
مقاله انگلیسی |
10 |
The convergence of big data and accounting: innovative research opportunities
همگرایی داده های بزرگ و حسابداری: فرصت های تحقیق نوآورانه-2021 This study aims to develop accounting standards, curriculums, and research to cope with the rapid development
of big data. The study presents several potential convergence points between big data and different accounting
techniques and theories. The study discusses how big data can overcome the data limitations of six accounting
issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting
and activity-based techniques. It presents six exciting research questions for future research. Then, the study
explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy
theory. This theoretical study develops new convergence points between big data and accounting by reviewing
the literature and proposing new ideas and research questions. The conclusion indicates a significant conver-
gence between big data and accounting on the premise that data is the heart of accounting. Big data and
advanced analytics have the potential to overcome the data limitations of accounting techniques that require
estimations and predictions. A remarkable convergence is argued between big data and three accounting the-
ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the
potential of big data. keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence |
مقاله انگلیسی |