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نتیجه جستجو - ارزش افزوده

تعداد مقالات یافته شده: 35
ردیف عنوان نوع
1 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
2 The effect of natural/human-made hazards on business establishments and their supply chains
تأثیر خطرات طبیعی / انسانی بر موسسات تجاری و زنجیره های تأمین آنها-2021
This paper examines the impact of natural and human-made hazards on payroll, GDP, employment, and establishment survival/creation in the year of hazard occurrence in the U.S. economy and more specifically in the U.S. manufacturing/goods producing industry. Many of the papers that examine economic impacts of hazards consider upstream impacts of supply chain disruption. Measures of downstream impacts are often limited, particularly in measuring the short-term impacts. This paper examines how manufacturers and other establishments are impacted, at the industry and total economy level, by a disruption in supplies of goods with low substitutability, which is often referred to as the ripple effect. In this paper, eight models are developed to explore supply chain vulnerability, at the industry-level, to hazard events across geographic areas of the U.S. during the 2005 to 2016 time period. The most severe impacts are due to hazards in the manufacturing/goods industry supply chain, where payroll, GDP, and employment declined 2.9%, 3.9%, and 8.6%, respectively. For all establishments, payroll and employment declined 5.3% and 3.0%, respectively. The results further suggest that the compound effect of hazards through the supply chain possibly exceeds that of the local hazard (i.e., direct impact). This can create an incentive misalignment. The establishment that invests in mitigation efforts and experiences the hazard locally does not directly experience the majority of the net benefit. The findings also suggest there is a need to better understand the short-term downstream impacts from all hazards, especially at the aggregated national level.
Keywords: Hazards | Supply chain | Manufacturing | Value added | GDP
مقاله انگلیسی
3 From exports to value added to income: Accounting for bilateral income transfers
از صادرات به ارزش افزوده به درآمد: حسابداری برای انتقال درآمد دوجانبه-2021
The existence of multinational firms and the rise of global value chains raise the question how international trade contributes to a countrys income. Ownership relations between, for example, headquarters and subsidiaries result in international income transfers. These transfers are ignored in standard trade data. Taking them into account in a global input-output analysis allows us to assess how much income is generated in one country due to the consumption of final products in another country. This provides a new perspective compared to the concept of value-added exports introduced by Johnson and Noguera (2012). For the US, we find that the income generated by foreign consumption is 51% higher than the value added in the US that is generated by foreign consumption. Similar findings hold for other countries as well, but to a lesser extent. The implication is that the current account deficit of the US almost disappears from the income perspective.
keywords: تجارت بین الملل | شرکت های چند ملیتی | درآمد ناخالص ملی | تجارت ارزش افزوده | تراز تجاری | International trade | Multinational firms | Gross national income | Value-added trade | Trade balance
مقاله انگلیسی
4 Narrative accounting for mining in Ghana: An old defence against a new threat?
حسابداری روایت برای معدن در غنا: دفاع قدیمی در برابر یک تهدید جدید؟-2021
This article is concerned with aspects of how accounting and accountants figure in economics and policy issues related to mineral and fossil fuel extraction, production and use. Starting by appraising whether narrative ac- counting by a transnational mining corporation is attuned to the people working or living in an area affected by the mining operations, it goes on to considering how data, calculations and communications pertaining to sus- tainability are applied. This includes what connections the people involved perceive between accounting and sustainability. Data were obtained through qualitative fieldwork in and around the Damang Mine in Ghana, comprising interviews with employees and in the community, and analysis of documents. Corporation executives use narrative accounting to back claims that they invest hugely in sustainability, so having, in their words, a social licence to operate from host community stakeholders. This reflects accounting figuring in resource allocation choices, including in terms of how shareholder capital is managed to generate greater societal value and to operate sustainably. However, although many local people see themselves as deriving some benefit from the socio-economic activities of the mining corporation, they see accounting as not their business, being more economic than environmental or social. The inference is that accounting continues to serve purposes of man- agement control of production, distributing value-added in favour of capital providers and managing image reflected in the notion of having a social licence to operate. Despite their belief that accounting and accountants having roles to play in sustainability, they generally cannot identify these roles. These findings imply that, if account providers are serious about being corporately responsible towards affected people, they must do more to ensure that environmental and social aspects receive enough attention to convince those people that they are truly being engaged with on equal terms, in addition to convincing a wider audience that the reports they produce are reliable and relevant to sustainability in practice.
keywords: پایداری | حسابداری | غانیان | بخش معدن | مجوز اجتماعی | Sustainability | Accounting | Ghanaians | Mining sector | Social licence
مقاله انگلیسی
5 Application of multivariate statistics and 3D visualization analysis in tacit knowledge diffusion map
کاربرد آمار چند متغیره و تحلیل تجسم سه بعدی در نقشه انتشار دانش ضمنی-2021
Tacit knowledge is an important factor for enterprises and institutions to enhance their knowledge innovation and value-added capabilities, and it is also a basic link to enhance organizational learning capabilities. With the development of technology, the dissemination of tacit knowledge has increasingly shown complex and dynamic trends. In order to make the tacit knowledge in the enterprise better circulate and generate greater economic value, therefore, this paper proposes a study on the diffusion map of tacit knowledge based on multivariate statistics and 3D visualization analysis. First of all, this paper analyzes the internal relationship between orga- nizational learning and organizational tacit knowledge integration and organizational tacit knowledge innova- tion, and combines multiple statistical methods to propose an organizational tacit knowledge integration method based on tacit knowledge management. Secondly, we combine 3D visualization and generative confrontation network methods to analyze the data of tacit knowledge dissemination, and visualize the distribution of knowledge dissemination in three dimensions. In the simulation experiment test, this paper reveals that the spreading efficiency of tacit knowledge in the network is affected by related factors. Through this model, we hope to explore the behavioral laws of different types of nodes in the network and propose effective countermeasures to improve the efficiency of knowledge dissemination.
keywords: Tacit knowledge | Diffusion map | 3D visualization | Multivariate statistics | Generative confrontation network
مقاله انگلیسی
6 Sustainable supply chain design considering indicators of value creation
طراحی پایدار زنجیره تأمین با در نظر گرفتن شاخص های ارزش آفرینی-2021
The growing concern about environmental and social impacts resulting from industrial activities has rethought the problem of supply chain design, in which the environmental and social pillars must be considered in the design process. Although the optimization of economic performance has been the main objective on the design of supply chains, the integration of financial indicators into design models has not been widely developed. This article proposes a mathematical programming model for the design of a sustainable supply chain. The objective function of the proposed model is the maximization of the market value added as a measure of the accumulated economic performance. The formulation includes the application of weighted raw material, transportation, and production costs to correctly calculate the cost of goods sold, a feature widely ignored in the literature. Regarding the social dimension, the installation of plants and distribution centers in regions with low human development index is promoted, and in the environmental dimension, the equivalent tons of carbon dioxide emitted by the land transportation of goods are restricted. An optimization-based primal heuristic is used as a solution strategy for the resulting mixed integer non-linear programming model. Finally, the proposed model is applied to a case study, which demonstrates the importance of considering sustainability for supply chain configuration.
Keywords: Supply chain design | Sustainability | Financial measures | Market value added | Weighted costs
مقاله انگلیسی
7 Circular food supply chains – Impact on value addition and safety
زنجیره های تأمین مواد غذایی دایره ای - تأثیر بر ارزش افزوده و ایمنی-2021
Background: The “linear” manufacturing processes generate waste materials and products that after their use end up in landfills and incinerators. Circular supply chains implement one of the basic concepts of the bioeconomic, i. e., collecting waste streams in order to recycle them into new products, thus achieving a more sustainable production system. Scope and approach: This paper is focused on the application of a circular supply chain concept within the food system, with the aims to: a) outline the advantages of this approach in terms of value addition; b) discuss the impact of the increased complexity of circular supply chains on food safety; and c) propose management solutions. To link theoretical principles with empirical data, winemaking was chosen as a case study because of the high volumes of valuable byproducts produced globally. Key findings and conclusions: Circular food supply chains can potentially generate added-value foods. However, new loops in the food supply chains could also bring about new risks. The main challenges are likelihood of food contamination and loss of identification due to batch dispersion. Hence, a holistic approach of research is needed to integrate the value addition strategy with risk analysis and to apply forecasting and optimization studies to the whole supply chain. At the operational level, Internet of Things could represent a powerful management tool. Moreover, the management system within a circular supply chain should be conceived and implemented beyond the company level, involving all the trading partners in order to ensure high transparency, interconnectivity and thus efficacy.
Keywords: Circular supply chain | Value addition | Food safety | Risk analysis | Traceability
مقاله انگلیسی
8 یادگیری عمیق در تجزیه و تحلیل کسب‌وکار و تحقیقات عملیاتی: مدل‌ها، کاربردها و مفاهیم مدیریتی
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 14 - تعداد صفحات فایل doc فارسی: 55
تجزیه و تحلیل کسب و کار به روش ها و شیوه هایی اشاره دارد که از طریق داده ها برای افراد، شرکت ها و سازمان ها ارزش ایجاد می کند. این زمینه در حال حاضر به دلیل ظهور یادگیری عمیق، یک تغییر اساسی را تجربه می‌کند: شبکه‌های عصبی عمیق در مقایسه با مدل‌های یادگیری ماشین سنتی، نوید بهبود عملکرد پیش‌بینی را می‌دهند. با این حال، تحقیقات ما در بدنه ادبیات موجود، کمیابی آثار تحقیقاتی با استفاده از یادگیری عمیق در رشته ما را نشان می دهد. بر این اساس، اهداف این مقاله مروری به شرح زیر است: (1) ما تحقیقات در مورد یادگیری عمیق برای تجزیه و تحلیل کسب و کار را از نقطه نظر عملیاتی مرور می کنیم. (2) ما انگیزه می دهیم که چرا محققان و متخصصان تجزیه و تحلیل کسب و کار باید از شبکه های عصبی عمیق استفاده کنند و موارد استفاده بالقوه، الزامات ضروری و مزایا را بررسی کنند. (3) ما ارزش افزوده تحقیقات عملیات را در مطالعات موردی مختلف با داده‌های واقعی از شرکت‌های کارآفرینی بررسی می‌کنیم. همه چنین مواردی بهبودهایی را در عملکرد عملیاتی نسبت به یادگیری ماشین‌های سنتی نشان می‌دهند و در نتیجه سود مستقیم ارزش را نشان می‌دهند. (4) ما رهنمودها و مفاهیمی را برای محققان، مدیران و دست اندرکاران در تحقیقات عملیاتی ارائه می دهیم که می خواهند قابلیت های خود را برای تجزیه و تحلیل تجاری با توجه به یادگیری عمیق ارتقا دهند. (5) آزمایش‌های محاسباتی ما نشان می‌دهد که معماری‌های پیش‌فرض و خارج از چارچوب اغلب کمتر از حد مطلوب هستند و بنابراین ارزش معماری‌های را با پیشنهاد یک شبکه عمیق تعبیه‌شده جدید برجسته می‌کنند.
کلید واژه ها: تجزیه و تحلیل | یادگیری عمیق | شبکه های عصبی عمیق | مفاهیم مدیریتی | دستور کار تحقیق
مقاله ترجمه شده
9 Completing the food waste management loop: Is there market potential for value-added surplus products (VASP)?
تکمیل حلقه مدیریت پسماند مواد غذایی: آیا پتانسیل بازار برای محصولات مازاد با ارزش افزوده (VASP) وجود دارد؟-2020
Addressing the social, environmental and economic consequences of food waste has become an urgent issue for governments and industry stakeholders. This study investigates the factors influencing consumer acceptance of novel value-added surplus products (VASP) which could advance industry action to reduce food waste. Consumers’ perceptions and potential acceptance of VASP is under-explored in the academic literature. A survey with a panel of 687 consumers in Australia and the UK was conducted to examine the factors that influence consumers’ willingness to buy VASP and to identify potential consumer segments. Almost half of the participants are willing to buy VASP, such as a vegetable powder, a snack and a fermented product, with Australian respondents being more likely to buy these types of foods (47%, 51% and 44%) than respondents in the UK (43%, 49% and 39%). Consumers who are price conscious, convenience oriented, status seeking and concerned about the consequences of food waste are more willing to buy VASP than others. Cluster analysis reveals two consumer segments that show promise for the targeted marketing of VASP: the ‘status and convenience seeker’, which is a larger segment in Australia (76%) than in the UK (59%), and the ‘price and environmentally conscious’ consumer, which is larger in the UK (41%) than in Australia (24%). Respondents generally rank ‘other-oriented’ benefits, such as farmers’ welfare, as more important drivers of purchasing than ‘self-oriented’ benefits, such as healthy food. The results not only advance the theoretical understanding about consumer acceptance and segmentation of novel products, but also provide a valuable indication of the market potential of VASP, along with positioning strategies to assist marketers and policy makers in preventing pre-consumption food waste.
Keywords: Pre-consumer food waste | Value-added surplus products (VASP) | Novel foods | Market segmentation | Perceived benefits of VASP
مقاله انگلیسی
10 The impact of chemical trace evidence on justice outcomes: Exploring the additive value of forensic science disciplines
تأثیر شواهد ردیابی شیمیایی بر نتایج عدالت: بررسی ارزش افزوده رشته های علوم پزشکی قانونی-2020
The focus of this research was to examine the contribution chemical trace evidence makes to criminal justice outcomes. The aim of this work was to place the discipline of chemical trace evidence under the spotlight as there is a dearth of robust research on the impact of this discipline. In this study, data relating to the forensic examinations in a sample of 238 cases which included chemical trace evidence, was collated with data from police investigations and court processes. The findings show that chemical trace evidence is frequently used in combination with other forensic disciplines to support the progress of high-level criminal cases through the justice system. Due to characteristics of how the criminal cases in the dataset were investigated and prosecuted, in combination with the methodology applied in this study, the impact of forensic evidence on the decision to charge suspects could not be analysed quantitatively. However, the impact of forensic evidence on court outcomes in the sample of cases was analysed using methodology that considered the results of the examinations, and the ability of the evidence to provide support for the inclusion or exclusion of persons of interest. The possibility of chemical trace evidence having impact when applied in combination with other forensic disciplines was also examined. It was found that biological examination results was a significant standalone predictor of court outcomes. In contrast, chemical trace examinations did not predict court outcomes when considered as a standalone predictor but examination results of chemical trace evidence in combination with ballistics/tool marks was significantly associated with court outcomes. The findings of this research indicate that, to assess the full impact of any discipline of forensic evidence on the criminal justice system, the analysis must take into account the potential for important synergies that may exist with other forensic and non-forensic evidence.
Keywords: Chemical trace evidence | Criminal justice system | Criminal justice outcomes | Quantitative analysis | Biology | Ballistics
مقاله انگلیسی
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