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نتیجه جستجو - arrangement

تعداد مقالات یافته شده: 97
ردیف عنوان نوع
1 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
2 Preparing students for the future of work: Lessons learned from telecommuting in public accounting
آماده سازی دانش آموزان برای آینده کار: درس های آموخته شده از راه دور در حسابداری عمومی-2021
The COVID-19 pandemic required essentially all public accounting professionals to telecommute. However, alternative work arrangements (AWAs) such as telecommuting have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork, multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced with remote learning, can learn from pre-COVID telecommuters’ insights and experiences. In this paper, we interview telecommuters in public accounting as well as a non telecommuting teammate (subordinate or superior) to develop rich insights about telecommuting’s impact from multiple perspectives. Our findings present best practices and challenges regarding telecommuting implementation within a team setting. Our results are useful to accounting educators as they advise and mentor today’s students, who are likely to enter a workforce with increasing prevalence of telecommuting post COVID.
keywords: ترتیبات کار جایگزین | دینامیک تیم | تعادل زندگی کاری | حسابداری عمومی | Alternative work arrangements | Team dynamics | Work-life balance | Public accounting
مقاله انگلیسی
3 Structure Adjustment of Automobile Supply Chain Facing Low-carbon Emission Standard
تنظیم ساختار زنجیره تأمین خودرو با استاندارد انتشار کم کربن-2021
Driven by the EU 2019 low-carbon emission standard for automobile industry, gasoline car brands such as Fiat have considered either to (1) pay penalty or (2) cooperate with E-vehicle brands such as Tesla to “pool” their carbon emissions. These two strategies result in corresponding supply chain structures where the latter has co- operation relationship between automobile brands because the gasoline car brand has to purchase and resell E- vehicles. In this paper, we study under what conditions the gasoline car brand will choose the “Pooling Strategy”, which promotes low-carbon transformation. We show that the gasoline car brand’s profit will always be hurt by the “EU 2019 Standard”, but a sufficiently high excess emission premium can successfully induce the gasoline car brand to choose the “Pooling Strategy”. We then develop a lifetime environmental performance index and find that, interestingly, a tighter carbon emissions standard may result in worse environmental performance.
Keywords: Low-carbon transformation | Green supply chain | CO2 pooling arrangement | Environmental performance | Game theory
مقاله انگلیسی
4 Time, space and accounting at Nonantola Abbey (1350-1449)
زمان، مکان و حسابداری در صومعه نونانتولا (1350-1449)-2021
Accounting historians have provided several accounts of monastic life and accountings role in it, considering important settings such as Montecassino and San Pietro abbeys in Italy and Durham Cathedral Priory in England. Research has shown how their governance arrangements and common values enabled the Benedictines to manage their monasteries in an efficient manner which was essential in tackling the misappropriation of resources by organisational actors, including abbots. Other studies have shed light on the use of practical and effective accounting practices by the Benedictines to manage their considerable wealth and pursue their spiritual and temporal goals. Nevertheless, this body of literature is yet to explicitly consider the dimensions of time and space and their relationship with accounting practices. This study begins to address this oversight by analysing the surviving accounting records of the Benedictine abbey of Nonantola in northern Italy from 1350 to 1449. In the accounting books of Nonantola Abbey linear and cyclical conceptions of time coexisted and had an impact on the way in which transactions were reflected in the accounts. At the same time, the abbey was at the centre of a complex network of accountabilities which included lay accountants, farmers and the lessees of the abbeys properties. The main characteristic of this system was not the accuracy of the records in detailing the assets, liabilities, expenses and revenue of the abbey but the maintenance of a control system to administer an extensive agricultural network and the identification of the relationships between the abbey and the stakeholders inhabiting its space.
keywords: بنیاد | زمان | فضا | حسابداری | ابی | Benedictine | Time | Space | Accounting | Abbey
مقاله انگلیسی
5 Capacity assessment of integrated coastal management for Taiwanese local government
ارزیابی ظرفیت مدیریت یکپارچه ساحلی برای دولت محلی تایوان-2021
Most of the members of the Competent Authority are from the professions such as fisheries or urban planning, which has limited capacity for integrated coastal management, and are urgent on getting into capacity development. Therefore, this paper assesses Taiwan’s local government’s integrated coastal management capabilities through the competency assessment framework provided by the United Nations Development Program as for bridging the gap between required capacity and existing capacity. The main findings of the study are: in terms of Institutional arrangements, the scores of "incorporating stakeholders", "budgeting, management and execution", and "making policies and strategies" are lower. For leadership level and knowledge level, each item has a higher score than 3.30, which shows that local government personnel mostly agree with the leaders of integrated coastal management and have certain knowledge; and in terms of accountability, only "whether your organization has the ability to establish a strong vision of a responsible mechanism" has a lower score of 3.03, which shows that local government personnel also agree on the level of accountability. This shows that the current management and maintaining the status quo of the Competent Authority lacks of overall planning for future coastal use. The leaders of the existing coastal management authorities should form a cross-disciplinary team to fully plan for the coast for the future. In terms of training, there should be a coastal management authority to conduct central training in the first place, and subsidies to the local government. Therefore, we are able to gradually implement integrated coastal management. Summary: In order to promote integrated coastal management and promote the sustainable development of coastal areas, our country announced in February 2015 the implementation of the "Coastal Zone Management Act", the Ministry of Interior Affairs is responsible for the development of the overall coastal management plan, and the local government is responsible for the formulation of the secondary protection plan and the protection plan. However, only a small number of local governments in Taiwan currently have marine affairs specialized units, the rest of the county and city coastal management affairs are mostly promoted by the Urban Development Bureau or the Construction Department. Most of the members of the Competent Authority are from the professions such as fisheries or urban planning, which has limited capacity for integrated coastal management, and are urgent on getting into capacity development. Therefore, the following study assesses Taiwan’s local government’s integrated coastal management capabilities through the competency assessment framework provided by the United Nations Development Program as for bridging the gap between required capacity and existing capacity. The main findings of the study are: in terms of Institutional arrangements, the scores of "incorporating stakeholders", "budgeting, management and execution", and "making policies and strategies" are lower. For leadership level and knowledge level, each item has a higher score than 3.30, which shows that local government personnel mostly agree with the leaders of integrated coastal management and have certain knowledge; and in terms of accountability, only "whether your organization has the ability to establish a strong vision of a responsible mechanism" has a lower score of 3.03, which shows that local government personnel also agree on the level of accountability. This shows that the current management and maintaining the status quo of the Competent Authority lacks of overall planning for future coastal use. The leaders of the existing coastal management authorities should form a cross-disciplinary team to fully plan for the coast for the future. In terms of training, there should be a coastal management authority to conduct central training in the first place, and subsidies to the local governmen
مقاله انگلیسی
6 The effect of information structure on farmland contractual choice: toward a revised theory of share tenancy with new evidence from Guangdong, China
تأثیر ساختار اطلاعات بر انتخاب قراردادی زمین های کشاورزی: به سوی نظریه تجدید نظر شده در مورد اجاره سهم با شواهد جدید از گوانگدونگ ، چین-2020
We develop a theoretical model to identify optimal farmland contracts for lessors under different information structures. Under complete information, a fixed-rent contract is hypothesized to be the optimal institutional arrangement. Conversely, a share contract is found to be the best choice under incomplete information. Assuming that contracts between lessors and tenants from the same village operate under complete information and that contracts with tenants from outside the village operate under incomplete information, the empirical results confirm both hypotheses by showing that lessors with incomplete information have a lower probability of choosing a fixed-rent contract compared to lessors with complete information.
Keywords: Fixed-rent and share contracts | Information structure | Propensity score matching
مقاله انگلیسی
7 The institutional analysis of CSR: Learnings from an emerging country
تحلیل نهادی CSR: آموخته های یک کشور در حال ظهور-2020
This paper presents an explanation of why and how institutional arrangements influence the practice of CSR in Pakistan. The authors conduct in-depth interviews with CSR managers; national regulators; and, members of CSR promoting institutions. Our findings suggest that Pakistani CSR is largely found to be in support of charities and donations. Family traditions and religion are primary drivers for the adoption of CSR followed by the influence of peer pressure. Additionally, limited regulative pressures were attributed to the current ambiguity surrounding corporate regulation in Pakistan. This paper contributes to the literature on CSR by identifying internal drivers of CSR praxis.
Keywords: Corporate social responsibility | Institutional theory | Emerging country | Pakistan
مقاله انگلیسی
8 Inherent laws between tetrahedral arrangement pattern and optical performance in tetrahedron-based mid-infrared nonlinear optical materials
قوانین ذاتی بین الگوی چیدمان چهار ضلعی و عملکرد نوری در مواد نوری غیر خطی مادون قرمز مبتنی بر تتراهدرن-2020
Mid-infrared (MIR) nonlinear optical (NLO) crystals are commonly used as the core devices for all-solidstate MIR lasers which play a key role in many military and civilian areas. The discovery of new MIR NLO crystals with great performance is vital for the development of relevant scientific and technology fields. In this work, we focus on the tetrahedron-based MIR NLO compounds with the chemical formula of AM- Q (A = alkali or alkaline earth metal cations except Li; M = tetra-coordinated cations; Q = S, Se, Te, P, F, Cl, Br, I), whose structural frameworks are constructed by [MQ4] tetrahedral units. These materials have attracted great attention since almost all existing MIR NLO materials with the practical application prospects belong to this category. Systematic understanding of these tetrahedron-based compounds will contribute a lot to the design and preparation of novel well-performed MIR NLO crystals. We comprehensively reviewed the reported tetrahedron-based compounds A-M-Q for the first time and revealed the inherent laws among A/M ratio, arrangement pattern of tetrahedral units and NLO performance in these compounds.
Keywords: Mid-infrared NLO materials | Tetrahedron-based compounds | Tetrahedral arrangement pattern | Structure-property relationship | Optical performance
مقاله انگلیسی
9 A grounded theory examination of project managers accountability
بررسی تئوری مبتنی بر پاسخگویی مدیران پروژه-2020
26 interviews were conducted with a snowball sample of project managers to explore how project managers were influenced by accountability arrangements and how they responded to accountability demands. Using a grounded theory approach to code the interview data, this study revealed that project managers develop new skills to respond to accountability demands. These effects are facilitated by the interaction of resource-based mechanisms and reflexivity that interact with the contextual factors of the project. The study broadens the understanding of accountability in project management and suggests a model for further empirical examination.
Keywords: Accountability | Effect of accountability | Project management | Grounded theory
مقاله انگلیسی
10 Organizing external stakeholder engagement in inter-organizational projects: Opening the black box
سازماندهی مشارکت ذینفعان خارجی در پروژه های بین سازمانی: باز کردن جعبه سیاه-2020
External stakeholder engagement is crucial for delivering value to diverse stakeholders in inter-organizational projects, however, it is not straightforward to organize this in a way that adds value. The intra-organizational focus of previous research offers limited insights into the relevant roles, responsibilities, arrangements and activities in inter-organizational contexts. Moreover, comprehensive empirical studies of the phenomenon are rare. This study explicates how internal stakeholders organize external stakeholder engagement in inter-organizational projects. Our multiple-case study of two infrastructure projects in Northern Europe identified three organizing solutions based on governance, values and dynamism. While governance-based solutions provide an overall structure for organizing external stakeholder engagement, value-based solutions ensure genuine cooperation and dynamism-based solutions facilitate timely organizing. The study develops propositions that constitute a model of how external stakeholder engagement can be organized in inter-organizational projects. The findings have implications for project stakeholder management and mainstream stakeholder research.
Keywords: External stakeholders | Organizing | Stakeholder engagement | Management for stakeholders | Inter-organizational projects
مقاله انگلیسی
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