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نتیجه جستجو - بریتانیا

تعداد مقالات یافته شده: 49
ردیف عنوان نوع
1 The architecture of accounting and the neoliberal betrayal of life
معماری حسابداری و خیانت نئولیبرالی از زندگی-2021
This paper identifies the way in which accounting practices reinforced the increasing influence of the intolerant financial emphasis of the market on the quality of social housing under neoliber- alism when successive British governments gave little importance to the impact of aesthetic and ethical qualities of social housing on the well-being of inhabitants. Social values, most especially safety and beauty, were able to be reinterpreted according to economic logic, thereby denying the need for them to be explicitly considered in any social housing decisions. The study emphasises the way in which the austerity and deregulation agenda of neoliberal policies that had a signif- icant impact on building and fire safety regulations were ultimately justified by financial criteria. The Grenfell Tower fire in 2017 belatedly exposed the way in which the financial and operational visibilities created by accounting practices had become crucial to the successful implementation of the economic logic of the neoliberal agenda and related market priorities of successive British governments, irrespective of the consequences. The paper demonstrates how the Grenfell Tower refurbishment was the apotheosis of neoliberalism; a toxic mix of austerity, outsourcing and deregulation. The focus on value for money in the refurbishment led ultimately to the betrayal of life of the residents.
keywords: حسابداری | برج گرنفل | مسکن اجتماعی | نئولیبرالیسم | فوکو | Accounting | Grenfell Tower | Social housing | Neoliberalism | Foucault
مقاله انگلیسی
2 The role of gender, education and family in the welfare organization: Disaggregating National Transfer Accounts
نقش جنسیت، تحصیلات و خانواده در سازمان بهزیستی: تفکیک حساب‌های انتقال ملی-2021
In this paper, we extend the National Transfer Accounts (NTA) methodology to obtain the age profiles simul- taneously disaggregated by gender, education level and family structure. We present the results for four countries (Austria, Spain, Finland and the UK), analysing the roles of these three dimensions in the both inter and intragenerational distribution of resources. We find interesting differences across countries, some of them related to the degree and age direction of the familiarization of different welfare state regimes. Finland excels as the country with the highest level of public transfers, and in particular for the elderly and for parents of working ages. In Austria, public transfers are also generous for children and the elderly, and there are substantial family benefits. In the UK and Spain, public transfers are much lower and family-related allowances are almost insig- nificant. Consequently, in Spain, private transfers from parents to children are the highest, while in the UK asset reallocations play a significant role in financing elderly consumption. Overall, our analysis provides interesting insights on how gender, redistribution policies and family structure interact with the welfare organization.
keywords: تحصیلات | تغییر جمعیت شناختی | حساب های ملی انتقال | این است: | E01 | J11 | p51 | یدکی | Education | Demographic change | National transfer accounts
مقاله انگلیسی
3 Greenhouse gas emissions in British Columbia: Production versus consumption accounting from 2010 to 2015
انتشار گازهای گلخانه ای در بریتیش کلمبیا: تولید در مقایسه با مصرف حسابداری از سال 2010 تا 2015-2021
As a result of carbon-pricing policies, a number of jurisdictions across the world claim to be decoupling their greenhouse gas (GHG) emissions from their gross domestic product (GDP). In British Columbia (BC), Canada, in what appears to be decoupling from 2007 to 2018, GHGs with respect to GDP declined by 16% ( BC Government 2020 ). This finding, however, is the result of a production-based method of accounting— the predominant global approach for allocating emissions—and not a consumption-based method. In this study, we compare these two accounting methods with respect to British Columbian decoupling. We cal- culate consumption-based emissions through a multi-regional input-output analysis from 2010 to 2015. In our results for 2015, we find total consumption emissions of 82.5Mt of CO 2 e; when compared to the total production emissions of 73.7Mt of CO 2 e, we find BC to be a net consumer of emissions by 8.8Mt of CO 2 e for 2015. Although BC has had this net consumer status since at least 2004 ( Dobson and Fellows, 2017 ), this orientation is in decline primarily due to the decarbonizing trends of China and the USA. In short, for BC from 2010–2015, on a per capita basis, both production and consumption accounts of emissions de- clined (even as GDP rose), but per capita consumption accounts declined more than production accounts and mostly due to emissions reductions from trade partners. Finally, this study may be of interest to policymakers and scientists, and like other scholars, we recommend that consumption-based inventories accompany production-based accounts when designing and assessing global GHG mitigation policy. © 2021 Institution of Chemical Engineers. Published by Elsevier B.V. All rights reserved.
keywords: انتشار گازهای گلخانه ای | تجزیه و تحلیل خروجی چند منطقه ای | معامله بین المللی | گازهای گلخانه ای | تغییرات اقلیمی | Embodied emissions | Multi-regional input-output analysis | International trade | Greenhouse gasses | Climate change
مقاله انگلیسی
4 Soldiers dont go mad: Shell shock and accounting intransigence in the British Army 1914-18
سربازان دیوانه نمی شوند: شوک شلیک و ناسازگاری حسابداری در ارتش بریتانیا 18-1914-2021
This research examines intransigence in accounting systems. Using historical research methods and archival sources, it explores intransigence in the Royal Army Medical Corps’ accounting systems in the context of the incidence of shell shock among British Army soldiers fighting at the battlefront during the First World War. The Army did not recognise shell shock as a medical condition and made few changes to its medical accounting systems for soldiers with shell shock. The four factors of system stability of the AGIL scheme (adaptation, goal attainment, integration, latency) are used to understand the limited medical accounting response to shell shock. This research indicates that in addition to historical and internal political reasons for intransigence, intransigence will occur unless a factor in the AGIL scheme is sufficiently impaired to make the accounting system unstable and force system change. This research finding has contemporary relevance, explaining accounting intransigence in response to issues of social concern.
keywords: انطباق | رسیدن به هدف | نا سازگاری | تاخیر | حسابداری پزشکی | حسابداری نظامی | ادغام سیستم ها | Adaptation | AGIL | Goal attainment | Intransigence | Latency | Medical accounting | Military accounting | Systems integration
مقاله انگلیسی
5 Comparative life cycle analysis of a biodegradable multilayer film and a conventional multilayer film for fresh meat modified atmosphere packaging – and effectively accounting for shelf-life
تجزیه و تحلیل چرخه زندگی مقایسه‌ای یک فیلم چند لایه زیست تخریب‌پذیر و یک فیلم چند لایه معمولی برای بسته‌بندی با اتمسفر اصلاح‌شده گوشت تازه - و به طور موثری برای محاسبه مدت ماندگاری-2021
Life cycle analyses of novel food packaging materials do not often account for the environmental impact of a change in shelf-life, which can result in misleading comparisons. This paper established a methodology for comparative life cycle analyses, whereby the direct effects of the lidding films were compared whilst ensuring the indirect effects of the wasted food portion remained stable. Global warming potential and non-renewable energy use were analysed for a conventional (low-density polyethylene/ethylene vinyl alcohol) versus a biodegradable (polyhydroxyalkanoate/butenediol vinyl alcohol) multilayer lidding film for modified atmosphere packaging of minced beef. Two methodologies were investigated. The first (metric one) changed the barrier layer thickness in the biodegradable film to match the carbon dioxide transmission rate with that of a conventional film. The second (metric two) changed the barrier layer thickness to match a carbon dioxide transmission rate predicted by a mathematical model to ensure the same shelf-life as the conventional film. Using metric two over metric one resulted in 1) a thinner film 2) 2.3 times lower global warming potential. When using sugar beet as the biopolymer feedstock and the current UK disposal system, the biodegradable film had 135% higher global warming potential than the conventional film. By incorporating waste products and better farming practices, the global warming potential of the biodegradable film could be up to 92% lower than that of the conventional film. This work demonstrates how shelf-life can be incorporated into life cycle analyses and the importance of ac- counting for it, in particular when evaluating biodegradables which often have higher permeabilities.
keywords: تجزیه و تحلیل چرخه زندگی | لایه مانع | فیلم لجن | بسته بندی گوشت | عمر مفید | زباله های مواد غذایی | Life cycle analysis | Barrier layer | Lidding film | Meat packaging | Shelf-life | Food waste
مقاله انگلیسی
6 Management accountants and strategic management accounting: The role of organizational culture and information systems
حسابداران مدیریت و مدیریت استراتژیک مدیریت: نقش فرهنگ سازمانی و سیستم های اطلاعاتی-2021
This study aims to contribute to the scant contingency theory literature on the determinants of strategic man- agement accounting (SMA) practices and the role management accountants play. We develop and test a more complex theoretical model than in prior studies, to simultaneously examine the role of three variables: man- agement accountant networking, information systems (IS) quality and organizational culture. These have not been examined in a single model before in the SMA literature. Using data from 149 UK manufacturing business units and the partial least square structural equation modeling, our findings document a positive relationship between management accountant networking and the implementation of SMA practices. However, this rela- tionship is positively moderated by IS quality, which further enables management accountants to implement SMA practices. Unlike IS quality, we do not find empirical support for similar moderating effects by the outcome- oriented culture and innovation-oriented culture. Instead, the innovation-oriented culture has a significant in- direct positive effect on SMA implementation through management accountant networking but not a direct one. In contrast, we find a direct positive impact of outcome-oriented culture on SMA implementation but not an indirect one through management accountant networking. These results suggest that in outcome-driven business units, the implementation of SMA practices may not be limited to the accounting function. Managers in other functions may be motivated to implement SMA practices even when management accountants are not part of the process.
keywords: حسابداری مدیریت استراتژیک | شبکه حسابدار مدیریت | فرهنگ سازمانی | کیفیت سیستم اطلاعاتی | Strategic management accounting | Management accountant networking | Organizational culture | Information system quality
مقاله انگلیسی
7 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
8 تاثیر فرهنگ ملی و ساختار صنعتی بر وفاداری مشتری به خرده فروشی خواروبار
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 10 - تعداد صفحات فایل doc فارسی: 34
این مقاله برای بار نخست به بررسی تاثیر فرهنگ ملی و ساختار صنعتی بر وفاداری مشتری در خرده فروشی خواروبار می پردازد. خرده فروش های خواروبار سابقه دیرینه و بی وقفه در زمینه گسترش بین المللی داشته و بسیار اهمیت دارد که بدانیم چگونه میزان وفاداری را می توان در زمینه های مختلف افزایش داد. تحلیل مضمونی گروه های هدف انجام شده در کشورهایی با ساختار و فرهنگ مختلف همچون بریتانیا کبیر و سریلانکا نگرش های منحصر ایجاد کرد. تفاوت های عمده پیرامون اولویت های مصرف کننده و نگرش برنامه های وفاداری و عوامل اصلی انواع وفاداری مختلف اند. مفاهیم نظری و مدیریتی بحث می شوند.
کلید واژه ها: وفاداری مشتری | فرهنگ ملی | ساختار صنعتی
مقاله ترجمه شده
9 Organisational injustice in UK frontline services and onset of Moral Injury, Post Traumatic Embitterment Disorder (PTED) and PTSD
بی عدالتی سازمانی در خدمات خط مقدم بریتانیا و شروع آسیب اخلاقی، اختلال تلخی پس از سانحه (PTED) و PTSD-2020
Organisational injustice, betrayal, moral transgression, wrongdoing, or breach of deeply held values and beliefs can manifest in frontline staff as Post Traumatic Embitterment Disorder (PTED), Moral Injury and/or PTSD (Post Traumatic Stress Disorder). PTED and Moral Injury are fundamentally the same and could not be discriminated from each other. The constructs of PTED and Moral Injury can be assimilated into that of PTSD, rather than exist as comorbid conditions. Chronic embitterment is of clinical significance and often a symptom of PTSD, which may be inextricably linked to the traumatic incident(s) and often expressed as persistent blame of self or others, in DSM-5 diagnostic criteria for PTSD, D2 and D3. Chronic embitterment and moral pain can maintain PTSD symptoms.
Keywords: PTSD | PTED | Moral injury | Organisational injustice | Betrayal | Blame
مقاله انگلیسی
10 Extradition between Kuwait and the UK: New dispositions, old doubts
استرداد بین کویت و بریتانیا: تمایلات جدید، تردیدهای قدیمی-2020
The Extradition Treaty between Kuwait and the UK, signed in 2016, presages a new stage of cooperation in criminal justice matters. The Treaty and the related arrangements are designed to facilitate the surrender of fugitives. However, a number of factors, not least the statutory bars to extradition in UK legislation and broader apprehensions about extradition, cast doubt on the effective implementation of the Treaty, particularly for extradition requests from Kuwait. There iscontestation between the ‘law enforcement expert community’ which favours ever more ‘effi- cient’ extradition and proponents of a ‘popular view’, such as politicians and the media, who aresuspicious that more accessible extradition threatens the interests of British citizens. In this way, the new dispositions with Kuwait must contend with older doubts about extradition which are being played out with other bilateral partners, such as the US and the European Union.
Keywords: Extradition | Mutual legal assistance | Law enforcement | Human rights | Kuwait
مقاله انگلیسی
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