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نتیجه جستجو - discretion

تعداد مقالات یافته شده: 60
ردیف عنوان نوع
1 IFRS convergence and accounting quality: India a case study
همگرایی و کیفیت حسابداری IFRS: مطالعه موردی هند-2021
This study examines the impact on accounting quality in India after converging Indian generally accepted accounting principles (IGAAP) with International Financial Reporting Standards (IFRS). The converged form of IGAAP is referred as Indian Accounting Standards (Ind AS). Using a pre-and post-IFRS adoption period design, we compare the quality of accounting information reported under IGAAP and Ind AS. Our results show that accounting quality deteriorates immediately after the adoption of Ind AS. In particular, we document that the implementation of IFRS-converged standards results in lower variability in net income, a higher magnitude of discretionary accruals, less timely recognition of losses, and lower value relevance of reported earnings. Subsequent tests suggest that the deterioration in accounting quality ameliorates with the passage of time. The findings of the study suggest that there may be a learning curve for the benefits of IFRS adoption/convergence to diffuse over time through a system. Moreover, simply adopting or converging to IFRS without concurrent changes in institutional and enforcement frameworks may not result in improvements in accounting quality, especially in countries with weak regulatory jurisdictions. Consequently, more attention needs to be paid to implementation and diffusion issues, such as integrating IFRS intentionally in the University curriculum and providing workshops and continuing education courses to improve stakeholder familiarity with IFRS. Improvements in the institutional structures of financial reporting should also be implemented.
keywords: همگرایی | کیفیت حسابداری | هندوستان | IFRS | Convergence | Ind AS | Accounting quality | India
مقاله انگلیسی
2 The impact of banking regulations and accounting standards on estimating discretionary loan loss provisions
تأثیر مقررات بانکی و استانداردهای حسابداری بر برآورد ذخایر زیان وام اختیاری-2021
Loan loss provisions (LLP) are relatively large accruals for commercial banks (Ahmed et al., 1999), and therefore, have a significant impact on banks’ earnings and regulatory capital. Moreover, LLP are one of the leading accounting disclosure items that offer a substantial scope of discretion to managers (Moyer, 1990). The discretionary nature of LLP makes them particularly useful in examining the impact of regulations on managerial behaviour (Kim and Kross, 1998). The main objective of LLP is to modify the banks’ loan loss reserves to reflect the expected future losses in the banks’ loan portfolio. However, prior evidence suggests that managers employ LLP to (a) manage earnings (b) manage regulatory capital, and (c) as a signal to communicate their private information to investors about future prospects (Bushman and Williams, 2012; Elliott et al., 1991; Moyer, 1990; Scholes et al., 1990). Several models have been proposed in the banking literature to estimate the expected LLP and identify the discretionary component. These models include Wahlen (1994), Beatty et al. (1995), Beaver and Engel (1996), Kim and Kross (1998), Ahmed et al. (1999), Liu and Ryan (2006), Kanagaretnam et al. (2010), Bushman and Williams (2012), Beck and Narayanmoorthy (2013), Bouvatier et al. (2014),
keywords: تامین ضرر وام | ارائه اختیاری | دارایی غیرفعال | اقلام تعهدی | رفتار مدیریتی | رویکرد متحمل ضرر | Loan loss provision | Discretionary provision | Nonperforming asset | Accruals | Managerial behaviour | Incurred-loss approach
مقاله انگلیسی
3 Accounting conservatism and corporate social responsibility
حسابداری محافظه کاری و مسئولیت اجتماعی شرکت-2021
We examine the association between accounting conservatism, expressed in the form of asymmetric timeliness of recognition of economic gains and losses, and corporate social responsibility (CSR). We provide evidence that, under unfavorable macroeconomic conditions and financial constraints, as well as increased levels of outside pressure from debtholders and equity holders, catering for capital providers through conservative reporting becomes a managerial priority over engagement in CSR. Our results overall indicate that, for our whole sample period (starting in the early 2000s), higher levels of conservatism are negatively associated with a CSR orientation shown by firms; however, our analysis also indicates a significant reversing trend regarding the effect of conservatism on CSR, coinciding with the post-financial-crisis period. The findings are robust to a number of specifications and tests, including the use of an instrumental variable approach explicitly addressing endogeneity biases related to reverse causality concerns. Our study suggests that, under monitoring pressure from financial stakeholders, firms prioritize commitment to accounting conservatism over the needs of non-financial stakeholders and other interest groups.
keywords: محافظه کاری حسابداری | مسئولیت اجتماعی شرکت | درآمد نامتقارن درآمد | اختیار مدیریتی | Accounting conservatism | Corporate social responsibility | Earnings asymmetric timeliness | Managerial discretion
مقاله انگلیسی
4 “Its like super structural” – Overdose experiences of youth who use drugs and police in three non-metropolitan cities across British Columbia
"این مانند ساختاری فوق العاده است" - تجربیات بیش از حد مصرف جوانان در سه شهر غیر کلانشهر بریتیش کلمبیا که از مواد مخدر و پلیس استفاده می کنند-2020
Introduction: Youth who use drugs (YWUD) are vulnerable to experience or encounter drug related overdose deaths. Fentanyl has increased the risks, calling greater attention to overdose. In response, there have been increases in harm reduction services and policies such as the Good Samaritan Drug Overdose Act (GSDOA) which exempts people who witness an overdose and call 9–1–1 from being charged for possession of drugs. However, fear of police continues to be a barrier to calling 9–1–1. This paper focuses on the experiences of youth with police in overdose situations and their knowledge of GSDOA. Methods: Youth, aged 16–30, who had used drugs at least weekly, and had encountered police in the past year were recruited between May 2017 and June 2018 in three non-metropolitan cities in British Columbia, Canada. 38 participants completed qualitative interviews asking them about their experiences with police, overdose, decisions to call 9–1–1, and their understanding of the GSDOA. Their responses were coded in NVIVO and analyzed using interpretive description. Results: For many YWUD in this study, overdoses are an ever-present part of their lives and fear of fentanyl has left them concerned for themselves and others. Negative experiences occurred when police used their power without benefit to youth or were rough or disrespectful, without care for the person overdosing. Youth saw police in a positive light if they were compassionate, stepping aside for paramedics or reviving someone experiencing an overdose. Youth had very mixed knowledge of the GSDOA and were concerned about criminalization if they called 9–1–1. Conclusions: Collaboration with police and local stakeholders is required to address the concerns of YWUD and to increase awareness and penetration of policies such as the GSDOA. Changes to policing cultures that prioritize health rather than criminalize YWUD may increase youths trust of police and increase calls to 9–1–1.
Keywords: Drug overdose | Youth who use drugs | Police discretion | Naloxone | Harm reduction
مقاله انگلیسی
5 Machine + Man: A field experiment on the role of discretion in augmenting AI-based lending models
ماشین + انسان: یک آزمایش میدانی در مورد نقش اختیار در افزایش مدل های وام مبتنی بر هوش مصنوعی-2020
We assess the role of human discretion in lending outcomes using a randomized, controlled experiment. The lenders in our sample utilize a third party, machine-generated credit model as an input in their decision. We design a new feature for the credit-scoring platform – the slider feature – which invites lenders to incorporate additional discretion in their decision by adjusting the machine-based recommendation. We compare the loan outcomes for treatment lenders that randomly get the slider, relative to a control group. The treatment group’s adjustments are predictive of forward looking portfolio characteristics – they show larger declines in future portfolio-level credit risk and larger increases in future sales orders, relative to the control group. The effects of our intervention are more pronounced when borrowers do not have social media accounts and in competitive markets. Our study provides insights about the role of human decisions, given the rapid evolution of machine-based lending models.
Keywords: relationship lending | discretion | machine-learning | fintech | artificial intelligence
مقاله انگلیسی
6 An experimental study of public trust in AI chatbots in the public sector
یک مطالعه تجربی در مورد اعتماد عمومی به chatbots هوش مصنوعی در بخش دولتی-2020
This study investigates the publics initial trust in so-called “artificial intelligence” (AI) chatbots about to be introduced into use in the public sector. While the societal impacts of AI are widely speculated about, empirical testing remains rare. To narrow this gap, this study builds on theories of operators trust in machines in industrial settings and proposes that initial public trust in chatbot responses depends on (i) the area of enquiry, since expectations about a chatbots performance vary with the topic, and (ii) the purposes that governments communicate to the public for introducing the use of chatbots. Analyses based on an experimental online survey in Japan generated results indicating that, if a government were to announce its intention to use “AI” chatbots to answer public enquiries, the publics initial trust in their responses would be lower in the area of parental support than in the area of waste separation, with a moderate effect size. Communicating purposes that would directly benefit citizens, such as achieving uniformity in response quality and timeliness in responding, would enhance public trust in chatbots. Although the effect sizes are small, communicating these purposes might be still worthwhile, as it would be an inexpensive measure for a government to take.
Keywords: Artificial intelligence | Chatbot | Public trust | Human-machine relationship | Public service | Street-level bureaucracy | Administrative discretion
مقاله انگلیسی
7 The evolution of the principle of mandatory prosecution in Italy: A problematic case of gradual institutional change
تکامل اصل تعقیب اجباری در ایتالیا: مورد مشکل ساز تغییر نهادی تدریجی-2020
Drawing on historical institutionalism, the paper shows how the principle of mandatory prosecution, enshrined in the Italian Constitution, has been incrementally reconfigured over the last 50 years through a process of layering carried out by judicial actors, without being formally amended. The result is that the principle of mandatory prosecution has been de facto replaced by an opposite principle of discretion, which attributes to public prosecutors the power to define priorities in the exercise of the penal action. This transformation raises serious concerns about the respect for the principle of equality of citizens before the law and about the preservation of the traditional balance of power between political and judicial institutions.
Keywords: Mandatory prosecution | Penal action | Judiciary | Institutional change | Italy
مقاله انگلیسی
8 From prohibition to harm reduction? An analysis of the adoption of the Dutch harm reduction approach in Brazilian drug laws and practice
از ممنوعیت گرفته تا کاهش آسیب؟ تحلیلی در مورد اتخاذ رویکرد کاهش آسیب هلندی در قوانین و عملکرد مواد مخدر برزیل-2020
Background: Brazilian drugs law and policy used to focus on prohibition of drug use. In 2006, inspired by the Dutch harm reduction approach, Brazil adopted Law 11.343/06, a new drugs law focused at harm reduction. Dutch harm reduction is characterized by a distinction between users and traffickers of drugs, and by a distinction between drug markets (soft drugs and hard drugs). Notwithstanding the new drugs law, some Brazilian scholars claim that Brazil still favors prohibitionism towards drug use. The current study investigates the extent to which the Dutch harm reduction approach is reflected in Brazilian law and practice. Methods: First, a documentary analysis of the Brazilian law and policy documents is performed to see whether they incorporate the distinctions between actors and markets. Second, a case law analysis of 102 judicial decisions delivered by the Rio de Janeiro courts of appeal was conducted to investigate to what extent judges refer to aspects of the harm reduction approach. Results: Findings of this study indicate that law and policy documents now indeed separate users from traffickers, but soft drugs are not separated from hard drugs. Moreover, where the distinction between users and traffickers in the Dutch law is solely based on the quantity of seized drugs, the Brazilian judge has large discretionary powers to decide whether the suspect is a user or a trafficker. Conclusion: The Brazilian legal system has partially incorporated the Dutch harm reduction approach. The law distinguishes users from traffickers, but does not prescribe criteria to make the distinction. The lack of objective criteria by Brazilian law and policy reflects in subjective and inconsistent decisions delivered by the courts, which impairs an approach of harm reduction towards drug users.
Keywords: Drug law | Prohibition | Harm reduction | Separation of drug markets | Drug user | Drug trafficker
مقاله انگلیسی
9 تهدید ورود و استفاده از اختیار در گزارشگری مالی بانکها
Threat of entry and the use of discretion in banks’ financial reporting-2019
This paper studies managers’ use of accounting discretion to deter entry. Using state-level changes in branching regulation under the Interstate Banking and Branching Efficiency Act, I find geographically-constrained community banks increased their loan loss provisions to appear less profitable when faced with the threat of entry by competitors. Additional tests rule out alternative explanations that firm economics or regulators drove the increase. I complement my analyses with survey-based evidence. Findings from the survey confirm that banks prefer to locate in markets where incumbents have high profitability and low credit losses, and that banks use competitors’ financial statements to analyze competition
Keywords: Financial reporting | Product market competition | Entry deterrence | Banking | Regulator incentives | Loss provisioning
مقاله انگلیسی
10 نرخ تعویض باند در محل تلاقی آزادراه‌ها: روندها در HCM6 و برگرفته از مسیرهای NGSIM
سال انتشار: 2019 - تعداد صفحات فایل pdf انگلیسی: 10 - تعداد صفحات فایل doc فارسی: 26
نگرانی‌هایی در رابطه با عدم حساسیت روش تلاقی HCM6 به طول قطعه مسیر تلاقی مطرح شده است. این مقاله به بررسی روندها در HCM6 در ارتباط با برآوردهای تعویض باند و تأثیر آنها بر سرعت در هر بخش از جاده و سطح خدمت‌رسانی (LOS) می‌پردازد. مقاله‌ی پیش رو برآوردهای HCM6 تعویض باند را با داده‌های تجربی برگرفته از موقعیت تلاقی NGSIM نیز مقایسه می‌کند. در نتیجه، اهداف این مقاله، دوگانه است: (الف) بررسی انتقادی تأثیر طول مسیر تلاقی بر تعویض باند و برآورهای مدل سرعت متناظر با آن در HCM6؛ و (ب) تحلیل روندها در تعویض باند بر اساس میزان ازدحام ترافیکی با استفاده از داده‌های دقیق مسیر NGSIM، در مقایسه با برآوردهای HCM6. برای (الف) مشخص شد که عدم حساسیت به طول مسیر تلاقی به خاطر عدم وجود این پارامتر در مدل‌های سرعت و تعویض باند غیرتلاقی است. برای (ب) در یک مقایسه برای نرخ تعویض باند HCM6 با NGSIM، داده‌های US-101 تأیید می‌کند که برآوردهای HCM6 برای خودروهای مسیر تلاقی همخوانی کاملی با این وضعیت در موقعیت NGSIM با اعمال کنترل برای تراکم ترافیکی دارد. در مقابل، برآوردهای تعویض باند غیرتلاقی در HCM6، روندهای مورد انتظار را ارائه نمی‌دهد، و تغییرات باند احتیاطی بیشتری با افزایش ازدحام ترافیکی، پیش‌بینی می‌شود. نهایتاً تحلیل الگوهای تعویض باند در موقعیت NGSIM تمایل به ادغام زودهنگام برای ترافیک آزادراه به رمپ و ادغام یکنواخت برای ترافیک رمپ به بزرگراه در طول مسیر تلاقی را نشان داد. جالب اینجاست که تحلیل سرعت نشان داد در اکثر موارد، فراوانی بیشتر موارد تعویض باند احتیاطی به زمان سفر کوتاه‌تر برای اجرای آنها توسط رانندگان ختم می‌شود.
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