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Computer vision for anatomical analysis of equipment in civil infrastructure projects: Theorizing the development of regression-based deep neural networks
چشم انداز کامپیوتری برای تجزیه و تحلیل آناتومیکی تجهیزات در پروژه های زیرساختی عمرانی: نظریه پردازی توسعه شبکه های عصبی عمیق مبتنی بر رگرسیون-2022 There is high demand for heavy equipment in civil infrastructure projects and their performance is a determinant
of the successful delivery of site operations. Although manufacturers provide equipment performance hand-
books, additional monitoring mechanisms are required to depart from measuring performance on the sole basis
of unit cost for moved materials. Vision-based tracking and pose estimation can facilitate site performance
monitoring. This research develops several regression-based deep neural networks (DNNs) to monitor equipment
with the aim of ensuring safety, productivity, sustainability and quality of equipment operations. Annotated
image libraries are used to train and test several backbone architectures. Experimental results reveal the pre-
cision of DNNs with depthwise separable convolutions and computational efficiency of DNNs with channel
shuffle. This research provides scientific utility by developing a method for equipment pose estimation with the
ability to detect anatomical angles and critical keypoints. The practical utility of this study is the provision of
potentials to influence current practice of articulated machinery monitoring in projects. keywords: هوش مصنوعی (AI) | سیستم های فیزیکی سایبری | معیارهای ارزیابی خطا | طراحی و آزمایش تجربی | تخمین ژست کامل بدن | صنعت و ساخت 4.0 | الگوریتم های یادگیری ماشین | معماری های ستون فقرات شبکه | Artificial intelligence (AI) | Cyber physical systems | Error evaluation metrics | Experimental design and testing | Full body pose estimation | Industry and construction 4.0 | Machine learning algorithms | Network backbone architectures |
مقاله انگلیسی |
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Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021 Translation research in accounting has in the past decades recognized the significance of trans-
lation for international accounting communication, but only recently started to discuss the
relevance and legitimacy of the approaches in which translation is used and studied. Generally,
translation in accounting has been seen as a technically challenging task that serves an assumedly
neutral functional purpose. This perception is problematic in that it neglects the multifaceted
cultural, political and societal implications of translation. In order to expand the theoretical
repertoire of translation research in accounting, this paper introduces a critical lens that questions
the seemingly neutral use of translation in various contexts. Drawing on the influential work of
translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in
intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s
theorizing for accounting, the context of IFRS translation is examined. Attempting to become a
global institution across cultures and languages, the IFRS indeed depend on translation in their
diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies:
the dominant position of the English language and the canonical role of Anglo-American ac-
counting. Combining a critical theoretical conceptualization and empirical data from the trans-
lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a
technical exercise but can entail linguistic and cultural conflicts between dominant and marginal
(ized) concepts, traditions and values. Above all, this paper shows how applying a different
theoretical lens to translation can yield critical insights. keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS |
مقاله انگلیسی |
3 |
Social movement activists’ conceptions of political action and counter-accounting through a critical dialogic accounting and accountability lens
تصورات فعالان جنبش اجتماعی از کنش سیاسی و مقابله با حسابداری از طریق یک دریچه حسابداری گفتگوی انتقادی و پاسخگویی-2021 In the face of growing disaffection with neoliberalism and corporate social and environmental
accounting, critical accounting recognizes the potential of counter-accounting to open spaces for
democratic contestation and to advance progressive change. Critical dialogic accounting and
accountability (CDAA), for example, views counter-accounting as providing social movements
with opportunities to challenge neoliberal hegemony, to mobilize multiple publics and to
construct new social realities. However, the democratizing potential of counter-accounting is
contested within academia, and social movements’ views of counter-accounting as a politicizing
practice are not well understood. We extend CDAA theorizing by elaborating on the value of
counter-accounting in advancing democratic struggles against neoliberalism and illustrating how
an agonistic lens can be useful in framing social movements’ actions in these struggles. Social
movements’ conceptualizations of political action and counter-accounting are empirically
investigated through interviews with 25 social movement activists. Based on the interviews and
our CDAA lens, we propose possible areas for critical accounting collaborations with social
movements as they seek to effect progressive change. keywords: حسابداری دیجیتالی انتقادی و پاسخگویی | مبنی بر حسابداری | عذاب | جنبش های اجتماعی | نئولیبرالیسم | Critical dialogic accounting and accountability | Counter-accounting | Agonistics | Social movements | Neoliberalism |
مقاله انگلیسی |
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Fumbling to the future? Socio-technical regime change in the recorded music industry
دست و پا می زنید به آینده؟ تغییر رژیم اجتماعی - فنی در صنعت موسیقی ضبط شده-2020 In this paper, I draw on the institutional entrepreneurship and sociotechnical imaginaries literature to develop a prospective and actor-centric approach to understanding technological transitions. Empirically, I examine the initiatives that newcomers and incumbents engaged in between 1990 and 2005 to transition the socio-technical regime associated with recorded music. My account reveals the limited ability of these actors to effectively migrate the regime despite initiating several efforts to do so – a pattern of behavior I term the fragility of in- stitutional entrepreneurship. I identify underlying factors for why this is the case and suggest that these can contribute to a regime remaining in a state of flux for an extended period of time. I also demonstrate the emergence of provisional regimes or temporary settlements between actors that either gain traction or are themselves transformed over time. In specifying the micro-processes that unfold as part of such transitions, I provide a complementary perspective to the current theorizing around socio-technical regime migration, and contribute fresh insights to the institutional entrepreneurship and sociotechnical imaginaries literature. Keywords: Socio-technical regime transition | Technological change | Institutional entrepreneurship | Sociotechnical imaginaries | Digital music |
مقاله انگلیسی |
5 |
Goal heterogeneity at start-up_ are greener start-ups more innovative?
ناهمگنی هدف در شروع کار: آیا استارت آپ های سبزتر نوآورتر هستند؟-2020 Start-ups differ in the extent to which they introduce innovations to markets and, hence, in their potential contribution to society. Understanding the heterogeneous character of start-ups is key to explaining the varia- bility in innovation. In this study, we explore whether start-ups that place more emphasis on environmental value creation versus economic value creation (‘greener start-ups’) are more innovative. We also examine how environmental regulations at the country level affect this relationship. We theorize that the fundamental dif- ference between economic value creation (private wealth generation, i.e., self-regarding interest) and en- vironmental value creation (environmental gains for society, i.e., other-regarding interest) influences en- trepreneurial opportunity identification and exploitation. When considering the regulatory context, we draw on the innovation inducement effect of environmental regulations and expect these regulations to be most effective for entrepreneurs with a strong emphasis on economic value creation. Performing multi-level ordered logit regressions with 2,945 start-up entrepreneurs in 31 countries (Global Entrepreneurship Monitor data), we find that ‘greener start-ups’ are more likely to engage in product and process innovations. We find some evidence of a positive moderation effect for environmental regulations. We advance research on innovative entrepreneurship by theorizing and finding evidence that other-regarding goals are relevant in explaining start-up innovativeness. Keywords: Goal heterogeneity | Start-ups | Green entrepreneurship | Environmental regulations | Innovation | Global Entrepreneurship | Monitor |
مقاله انگلیسی |
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Business value of big data analytics: A systems-theoretic approach and empirical test
ارزش تجاری تجزیه و تحلیل داده های بزرگ: یک رویکرد سیستم-تئوری و آزمون تجربی-2020 Although big data analytics have been widely considered a key driver of marketing and innovation processes,
whether and how big data analytics create business value has not been fully understood and empirically validated
at a large scale. Taking social media analytics as an example, this paper is among the first attempts to
theoretically explain and empirically test the market performance impact of big data analytics. Drawing on the
systems theory, we explain how and why social media analytics create super-additive value through the synergies
in functional complementarity between social media diversity for gathering big data from diverse social
media channels and big data analytics for analyzing the gathered big data. Furthermore, we deepen our theorizing
by considering the difference between small and medium enterprises (SMEs) and large firms in the required
integration effort that enables the synergies of social media diversity and big data analytics. In line with
this theorizing, we empirically test the synergistic effect of social media diversity and big data analytics by using
a recent large-scale survey data set from 18,816 firms in Italy. We find that social media diversity and big data
analytics have a positive interaction effect on market performance, which is more salient for SMEs than for large
firms. Keywords: Big data analytics | Social media analytics | Synergies | Business value of information technology | Market performance | Digital innovation |
مقاله انگلیسی |
7 |
Business models in process industries: Emerging trends and future research
مدل های تجاری در صنایع فرآیندی: روندهای نوظهور و تحقیقات آینده-2020 This article reviews the literature on business models in process industries. The review reveals that the business model concept has gained an increasing amount of attention in process-industrial research, but it also shows that the literature exhibits a lack of construct clarity and that it is developing in different domains, depending on the perspectives scholars have taken to study business models in process industries. Specifically, while innovation management scholars have explored the relationship between technological innovations and business models as well as the process and outcomes of business model innovation, scholars from the domain of production management have focused on value chain (re)configurations and taken a system-based perspective to consider boundary-spanning exchanges with key stakeholders in the design of business models. However, despite variance in the perspectives, the review further shows that works in these divergent domains point to a family of emerging themes and to common ideas that have not been explored together. This allows us to identify the particularities of business models in process industries and develop a definition of process-industrial business models, which extends prior business model literature into the process industry context. Furthermore, we synthesize these connections to develop an agenda for future, cross-disciplinary research on business models in process industries that assists cumulative theorizing and subsequent empirical progress. Keywords: Business model | Business model innovation | Process industries | Production management | Innovation management | Literature review |
مقاله انگلیسی |
8 |
At the boundaries of institutional theorizing: Individual entrepreneurship in episodes of regulatory change
در مرزهای نظریه پردازی نهادی: کارآفرینی فردی در دوره های تغییر نظارتی-2020 We analyse the institutional dynamics surrounding the establishment of independent audit oversight in
Germany from 1997 to 2016. Complementing prior works, which have focused on countries where the
global demand for independent regulation coincides with the domestic erosion of public trust in professional self-regulation, we investigate regulatory change in a context featuring strong trust in the
accounting profession. To analyse the accounting establishment’s response to expanding global standards of accounting regulation and the escalating resistance of small accounting firms, as orchestrated by
one individual, we mobilize a Bourdieusian field perspective and the literature on institutional entrepreneurship. By demonstrating how intra-professional conflict has increasingly eroded the establishment’s capital to reproduce its hegemonic field position and keep the regulator at distance, our case
provides a counterpoint to prior research, which suggests that oversight is mainly the product of negotiations between a unified profession and the regulatory authority. Examining a rare instance of individual entrepreneurship also enables us to engage in a theory-testing process on the explanatory
power of institutional ambiguitiesdthe subjectively perceived ruptures and contradictions within
established social arrangementsdfor agency. Our findings suggest that ongoing encounters with institutional ambiguities result in varying disposition to activism. In this way, while acknowledging agency as
a cause of field reproduction and change, our analysis shifts attention towards the relational, temporal,
and transformational institutional dynamics that constitute distinct modes of agency. By identifying
empirical residuals that seem to escape theorization, we also reveal the limits of institutional theorizing.
Keywords: Audit oversight | Institutional entrepreneurship | Field change | Institutional ambiguities | Institutional biography |
مقاله انگلیسی |
9 |
Recent advances in identifying and theorizing the role of immigrant entrepreneurs, ethnicity, and culture in industrial marketing
پیشرفت های اخیر در شناسایی و نظریه پردازی نقش کارآفرینان مهاجر ، قومیت و فرهنگ در بازاریابی صنعتی-2020 This special issue of Industrial Marketing Management (IMM) features four articles that
cover topics related to immigrant entrepreneurs, ethnicity, and culture in industrial marketing.
This introductory paper summarizes the contributions of these articles and points out future
research directions |
مقاله انگلیسی |
10 |
Poverty and the varieties of entrepreneurship in the pursuit of prosperity
فقر و انواع کارآفرینی در پی شکوفایی-2020 In this paper, we revisit the entrepreneurship and poverty relationship under a eudaimonic
perspective that brings together conversion factors, and future prosperity expectations. Based on
an fsQCA of changes in life circumstances of 166 farm households in rural Kenya, we explore how
different combinations of conversion factors enable distinct forms of entrepreneuring in the
pursuit of prosperity. Results show that strong entrepreneurship-enabled future prosperity expectations result from three combinations of enabling conversion factors shaping up three
varieties of entrepreneurial endeavors: family-frugal, individual-market, and family-inwards, which
show a much more diverse and counterintuitive reality. Our research contributes to literature by
revealing and theorizing on a split picture portraying the many ways in which farmers, acting as
everyday entrepreneurs, exploit real opportunities in seemingly identical impoverished communities. It also reveals a central disconnect between entrepreneurship, life-satisfaction and financial improvements when assessed against expectations of future prosperity. In doing so, this
paper responds to calls for a better understanding of the processes whereby entrepreneurship can
distinctively improve current and future life circumstances, and the many ways in which this may
happen.
Keywords: Poverty alleviation, future prosperity | expectations, conversion factors, fsQCA | Human development | Farming entrepreneurship | Resource-constrained contexts | Kenya |
مقاله انگلیسی |