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1 |
NGOs, public accountability, and critical accounting education: Making data speak
سازمانهای غیردولتی، مسئولیتپذیری عمومی و آموزش حسابداری انتقادی: صحبت کردن از دادهها-2021 The purpose of the paper is to provide theoretical and empirical insights into NGO accountability
in the context of public sector accounting. We present a case study of two advocacy Italian NGOs
which act as informational surrogates in the accountability relationship between local governments
and the civic public. We extend the concept of surrogate accountability by integrating accounting
education as one of its features. Alongside making data accessible, NGOs in our case explain
accounting terms and organise educational events. By doing so, they aim to “repair” the weak
information link in the accountability mechanism of local governments. keywords: آموزش حسابداری انتقادی | پاسخگویی به سازمان های غیر دولتی | دولت باز | پاسخگویی عمومی | پاسخگویی جایگزین | شفافیت | Critical accounting education | NGO accountability | Open government | Public accountability | Surrogate accountability | Transparency |
مقاله انگلیسی |
2 |
پیامدهای استفاده از هوش مصنوعی در حکمرانی عمومی: بررسی پیشینه نظاممند و دستور کار تحقیقاتی
سال انتشار: 2021 - تعداد صفحات فایل pdf انگلیسی: 19 - تعداد صفحات فایل doc فارسی: 72 برای پایهگذاری موضوع ویژهای که این مقاله تحقیقاتی معرفی میکند، ما 1) مروری نظاممند از پیشینه موجود در مورد پیامدهای استفاده از هوش مصنوعی (AI) در حاکمیت عمومی و 2 ) یک دستور کار تحقیقاتی را ارائه میکنیم. اول، ارزیابی بر اساس 26 مقاله در مورد این موضوع، تحقیقات اکتشافی، مفهومی، کیفی و عمل محور بسیاری را در مطالعات نشان میدهد که پیچیدگیهای روزافزون استفاده از هوش مصنوعی در دولت را منعکس میکند - و پیامدها، فرصت ها و خطرات ناشی از آن برای حاکمیت عمومی نمایان میکند. دوم، بر اساس بررسی پیشینه و تجزیه و تحلیل مقالات موجود در این شماره ویژه، ما یک دستور کار تحقیقاتی شامل هشت توصیه مرتبط با فرآیند و هفت توصیه مرتبط با محتوا را پیشنهاد میکنیم. از لحاظ فرآیندی، تحقیقات آینده در مورد پیامدهای استفاده از هوش مصنوعی برای حکمرانی عمومی باید به سمت تحقیقات بیشتر متمرکز بر بخش عمومی، تجربی، چند رشتهای و توضیحی حرکت کند و در عین حال بیشتر بر اشکال خاص هوش مصنوعی تمرکز کند تا به طور کلی هوش مصنوعی. از نظر محتوا، دستور کار تحقیقاتی ما مستلزم ایجاد مبانی نظری محکم، چند رشتهای برای استفاده از هوش مصنوعی برای حکمرانی عمومی، و همچنین بررسی اجرای مؤثر، مشارکت و برنامههای ارتباطی برای راهبردهای دولت در استفاده از هوش مصنوعی در بخش عمومی است. در نهایت، دستور کار تحقیقاتی خواستار تحقیق در مورد مدیریت خطرات استفاده از هوش مصنوعی در بخش عمومی، حالتهای حکمرانی ممکن برای استفاده از هوش مصنوعی در بخش عمومی، سنجش عملکرد و تأثیر استفاده از هوش مصنوعی در دولت، و ارزیابی تأثیر مقیاسپذیری استفاده از هوش مصنوعی در بخش دولتی است.
کلمات کلیدی : حکمرانی عمومی | هوش مصنوعی | هوش مصنوعی برای دولت | بخش عمومی | دولت دیجیتال | بررسی پیشینه نظاممند | دستور کار تحقیق |
مقاله ترجمه شده |
3 |
Owner challenges on major projects: The case of UK government
چالش های صاحبان پروژه های اصلی: پرونده دولت انگلستان-2020 Many studies agree that owner organisations are important for successful project organising, but they tend to focus on particular aspects of project organising rather than providing a holistic analysis of owners as organisations. Our objective is to collect evidence of the full range of challenges public sector owners face in managing their major projects. After reviewing the literature on owner organisations, we carry out a case survey of 26 major projects to identify the principal challenges using a content analysis of UK National Audit Office Value for Money reports. Our original contribution is that the findings provide the first comprehensive picture of the full range of challenges of project organising faced by owner organisations. These findings push us theoretically to extend the scope of research in project organising to identify an extended core set of dynamic capabilities for project owner organizations to address these challenges. Keywords: Project owner | Three domains | Organisational project management | Project capabilities | Public sector |
مقاله انگلیسی |
4 |
In transitions we trust? Understanding citizen, business, and public sector opposition to wind energy and hydropower in Chile
در انتقال ما اعتماد داریم؟ درک مخالفت شهروندان ، مشاغل و بخش عمومی با انرژی بادی و انرژی آبی در شیلی-2020 This article discusses the relevance of citizen, business, and public sector trust in risk management regarding socio-environmental conflicts over renewable energies in Chile. The study was qualitative, on a simple case of embedded design, and analysed employing a content analysis, two wind projects (Renaico and La Cabaña) and two small-scale hydroelectric plants (Picoiquén River and Los Aromos) in the Region of La Araucanía, Chile. The results show the importance of trust in risk management due to socio-environmental conflicts, revealing the affective/subjective dimension through variables such as the Sense of Justice, Integrity, Transparency, Benevolence, Honesty, and Commitment with the interests of others, and variables such as Efficiency, Competence, and Consistency of Behaviour in its technical dimension. Keywords: Development | Socio-environmental Risks | Management | Renewable energy | Social conflict | Trust |
مقاله انگلیسی |
5 |
AI governance in the public sector: Three tales from the frontiers of automated decision-making in democratic settings
حکمرانی هوش مصنوعی در بخش عمومی: سه داستان از مرزهای تصمیم گیری خودکار در تنظیمات دموکراتیک-2020 The rush to understand new socio-economic contexts created by the wide adoption of AI is
justified by its far-ranging consequences, spanning almost every walk of life. Yet, the public
sector’s predicament is a tragic double bind: its obligations to protect citizens from potential
algorithmic harms are at odds with the temptation to increase its own efficiency - or in other
words - to govern algorithms, while governing by algorithms. Whether such dual role is even
possible, has been a matter of debate, the challenge stemming from algorithms’ intrinsic properties,
that make them distinct from other digital solutions, long embraced by the governments,
create externalities that rule-based programming lacks. As the pressures to deploy automated
decision making systems in the public sector become prevalent, this paper aims to examine how
the use of AI in the public sector in relation to existing data governance regimes and national
regulatory practices can be intensifying existing power asymmetries. To this end, investigating the
legal and policy instruments associated with the use of AI for strenghtening the immigration
process control system in Canada; “optimising” the employment services” in Poland, and personalising
the digital service experience in Finland, the paper advocates for the need of a common
framework to evaluate the potential impact of the use of AI in the public sector. In this regard, it
discusses the specific effects of automated decision support systems on public services and the
growing expectations for governments to play a more prevalent role in the digital society and to
ensure that the potential of technology is harnessed, while negative effects are controlled and
possibly avoided. This is of particular importance in light of the current COVID-19 emergency
crisis where AI and the underpinning regulatory framework of data ecosystems, have become
crucial policy issues as more and more innovations are based on large scale data collections from
digital devices, and the real-time accessibility of information and services, contact and relationships
between institutions and citizens could strengthen – or undermine - trust in governance
systems and democracy. Keywords: Artificial intelligence | Public sector innovation | Automated decision making | Algorithmic accountability |
مقاله انگلیسی |
6 |
UK further education sector journey to compliance with the general data protection regulation and the data protection act 2018
سفر بخش آموزش بیشتر بریتانیا به انطباق با مقررات عمومی حفاظت از داده ها و قانون حفاظت از داده ها در سال 2018-2020 The Further Education sector provides training and qualifications to 2.2million young people and adults annually and in the process collect a wealth of data which must be properly managed to ensure it is processed in a fair and transparent manner, maintaining compliance with good information governance and data protection legislation. This article shares the findings of a study which explored the content of General Data Protection Regulation action plans, first hand accounts from data practitioners and the views of students as provides embraced the new legislation.
The article demonstrates how a sector which fills the void between schools and univer- sities is unique in the challenges they face when ensuring compliance with data protection laws. These challenges include the application of legislation, noting key differences between the nations of the United Kingdom, and the moral duties placed upon the provider by par- ents who expect open dialogue with the education provider, consistent as happened with lower levels of education. This must be balanced with the student’s right to data privacy and control over who can access their educational records .© 2021 Benjamin Phillips. Published by Elsevier Ltd. All rights reserved. Keywords: Data protection | GDPR | Further education | Data governance | Information management | Data subject rights | Data breach | Compliance | Public sector |
مقاله انگلیسی |
7 |
In transitions we trust? Understanding citizen, business, and public sector opposition to wind energy and hydropower in Chile
در انتقال ما اعتماد داریم؟ درک مخالفت شهروندان ، مشاغل و بخش عمومی با انرژی بادی و برق در شیلی-2020 This article discusses the relevance of citizen, business, and public sector trust in risk management regarding
socio-environmental conflicts over renewable energies in Chile. The study was qualitative, on a simple case of
embedded design, and analysed employing a content analysis, two wind projects (Renaico and La Cabaña) and
two small-scale hydroelectric plants (Picoiquén River and Los Aromos) in the Region of La Araucanía, Chile. The
results show the importance of trust in risk management due to socio-environmental conflicts, revealing the
affective/subjective dimension through variables such as the Sense of Justice, Integrity, Transparency,
Benevolence, Honesty, and Commitment with the interests of others, and variables such as Efficiency,
Competence, and Consistency of Behaviour in its technical dimension. Keywords: Development | Socio-environmental Risks | Management | Renewable energy | Social conflict | Trust |
مقاله انگلیسی |
8 |
Using the security triad to assess blockchain technology in public sector applications
استفاده از سه گانه امنیتی برای ارزیابی فناوری بلاکچین در برنامه های بخش عمومی-2019 This conceptual paper explores the impact of blockchain technology on public sector processes through the lens
of information security. It includes an overview of the evolution of e-government, a synopsis of existing applications
of blockchain technology, and innovative blockchain developments. We utilize the Confidentiality-
Integrity-Accessibility (CIA) triad to guide our discussion of the security, governance, and regulatory implications
of this technology. Leveraging the CIA triad model, we provide context for public managers who may
consider blockchain technologies, and we highlight certain advantages arising from the “non-reputability” of
distributed ledgers.
In particular, we highlight the advantages of blockchain technologies with regards to non-reputability to help
public managers understand how to best leverage blockchain technology to transform operations. Keywords: Blockchain technology | Public sector applications | Government | Security triad |
مقاله انگلیسی |
9 |
Categorising Patients Mental Illness by Medical Surgical Nurses in the General Hospital Ward: A Focus Group Study
طبقه بندی بیماری های روانی بیماران توسط پرستاران جراحی های پزشکی در بخش عمومی بیمارستان : یک مطالعه گروه تمرکز-2017 AIM: To gain insight into medical surgical nurses process(es) of categorising mental illness in general hospitals.
BACKGROUND: Categorising patients is a daily social practice that helps medical surgical nurses understand
their work and actions. Medical surgical nurses categorising of mentally ill patients in general hospitals is a
means in which they articulate their understanding of mental illness and perform their clinical practice. How
medical surgical nurses categorise, and the impact that categorising can have on their work practices is poorly
understood.
DESIGN: A focus group study.
METHOD: Focus group discussions (n = 2) of medical surgical nurses understanding and experience of deli
vering care to patients with mental illness in a general tertiary referral hospital were conducted in November
2014. Discourse analysis was used to analyse the transcribed data to uncover how participants made discursive
evaluations and how this related to their daily clinical practice.
RESULTS: The analysis uncovered participants use of four categories of mentally ill patients: the managed, the
unpredictable, the emotional and the dangerous. For participants these categories explained and justified their
clinical practice as linked to the challenges and barriers they experienced in providing effective care within the
larger healthcare organisation.
CONCLUSION: The language used by medical/surgical reflects the wider discourse of managerialism in
healthcare organisations. The recognition of these categories can be used by educators, liaison mental health
services and policy makers to reconsider service design and learning opportunities for medical surgical nurses to
reduce stigmatisation of patients with mental illness.
KEYWORDS: Nurse | Medical surgical nurse | Mental illness | Categories | Discourse analysis | Acute care | General hospital | Nursing |
مقاله انگلیسی |
10 |
Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG
پیشرفت در میزان اطلاعات مالی بخش عمومی در مکزیک به عنوان نتیجه LGCG-2017 We evaluate the quantity, quality and harmonization of the financial information published by the states,
the Federal District and the federal government during the period 2008 to 2012, following the approval
of the General Law on Government Accounting (LGCG). First, the requirements identified by the CONAC
and subsequently the International Accounting Standards Public Sector 1 (IPSAS) are used to assess the
publication of the financial statements. Second, we presente the rate of compliance with the publication
of accounts pointing IPSAS 1, 2 and 17. Finally, the harmonization of financial statements is studied by
the Herfindahl-Hirschman index to determine whether the financial statements are comparable between
them. The results indicate that the public sector has increased the quantity, quality and harmonization of the
financial information published.
Keywords: International Public Sector Accounting Standards (IPSAS) | Public sector accounting | Accountability | Mexico |
مقاله انگلیسی |