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Linking standard Economic Account for Forestry and ecosystem accounting: Total forest incomes and environmental assets in publicly-owned conifer farms in Andalusia-Spain
پیوند حساب استاندارد اقتصادی برای حسابداری جنگلداری و اکوسیستم: کل درآمد جنگل ها و دارایی های محیطی در مزارع عمومی متعلق به مالکیت در اندلس اسپانیا-2021 A major problem faced by government as trustee of society charged with conserving the nation’s forest envi-
ronmental asset is that the standard Economic Account for Forestry (EAF) fails to measure the contribution of
nature to total forest incomes and environmental assets. In the context of this government mission, the debate
arises with regard to how to uncover the contribution of nature to the total forest incomes enjoyed by people
through a refined accounting framework which extends the EAF. The latter is applied by the statistics office to
estimate the values added of timber, firewood, cork, resin, industrial nut and other non-woody final products of
the forest at national/sub-national scale. Bearing in mind this narrow scope of the EAF, this research proposes the
application of the experimental Agroforestry Accounting System (AAS), which extends the forest incomes and
environmental asset estimates by applying simulated exchange values stated/revealed by consumers for non-
market public goods and services. We apply the EAF and AAS frameworks to 12 large publicly-owned pro-
tected conifer forest farms which are not available for sale on the competitive land market and which cover an
area of 47,262 ha in Andalusia-Spain. In this conifer farm case study, the EAF considers the economic activities of
timber, firewood, aromatic plants and residential service. The AAS adds to the EAF activities those of grazing,
conservation forestry, hunting, livestock, agricultural crops, livestock-keeper private amenity, fire services, free
access recreation, mushrooms, carbon, landscape conservation, threatened wild biodiversity and water supply
runoff stored lower down the watershed in public reservoirs. The objectives of this conifer farm case study are,
first, to compare the final products and incomes estimated by applying the EAF and AAS frameworks and, second,
to measure the sensitivity of conifer farm environmental assets to changes in land ownership rights and dis-
counting rates in accordance with the AAS results. The conifer farm results show total income measured by the
AAS is 38 times higher than the EAF net value added (NVA) for the 2010 period. The AAS economic activities of
forestry conservation, fire services and landscape conservation activities generate 71% of the conifer farm labour
compensation. The AAS opening environmental asset measured at the assumed competitive real baseline dis-
counting rate of 3% is 6371.6 €/ha, which is 3.7 times lower than it would be if the conifer farm was available for
sale on the competitive land market. The change in the baseline discounting rate chosen, from 3% to 1.5%, would
lead to an increase of 116% in the value of the opening environmental asset. The above results reveal the
inconsistent EAF measurement of total conifer farm incomes. The sensitivity analysis underlines the important
effects on the environmental asset arising from changes in land ownership rights and discounting rates. keywords: حساب اقتصادی برای جنگلداری | سیستم حساب های ملی | سیستم حسابداری جنگلداری | خدمات محیط زیستی | درآمد زیست محیطی | Economic account for forestry | System of national accounts | Agroforestry accounting system | Ecosystem services | Environmental income |
مقاله انگلیسی |
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How expected inflation distorts the current account and the valuation effect
چگونه انتظار می رود تورم حساب جاری و اثر ارزیابی را تحریف کند-2021 We show that the current account balance (CA) is systematically distorted by an inflation
effect , which arises because income on debt is recorded as nominal interest in the currency
of denomination. Since nominal interest includes compensations for expected inflation, in-
creases in the latter must impact the CA. Guided by the relevant international accounting
rules, we impute the inflation effect for 50 economies between 1991 and 2017. When ad-
justing for the inflation effect , the absolute value of yearly CAs drops by 0.13% of GDP on
average. Over the full period, the reduction is a sizable 22.85% of initial GDP for the aver-
age country (26.4% for the U.S.). As the flip side of the CA distortions, the inflation effect
contributes systematically to the well-known valuation effect of net foreign assets. For the
average country, the inflation effect accounts for a twelfth of the valuation effect, for the
U.S., it accounts for well over a half. keywords: تورم | حساب جاری | اثر ارزش گذاری | Inflation | Current account | Valuation effect |
مقاله انگلیسی |
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Brain activity during walking in older adults: Implications for compensatory versus dysfunctional accounts
فعالیت مغز در طول پیاده روی در بزرگسالان سالمند: پیامدهای جبران خسارت در برابر حسابهای ناکارآمد-2021 A prominent trend in the functional brain imaging literature is that older adults exhibit increased brain
activity compared to young adults to perform a given task. This phenomenon has been extensively stud-
ied for cognitive tasks, with the field converging on interpretations described in two alternative accounts.
One account interprets over-activation in older adults as reflecting neural dysfunction (increased brain
activity – indicates poorer performance), whereas another interprets it as neural compensation (in-
creased brain activity - supports better performance). Here we review studies that have recorded brain
activity and walking measurements in older adults, and we categorize their findings as reflecting either
neural dysfunction or neural compensation. Based on this synthesis, we recommend including multiple
task difficulty levels in future work to help differentiate if and when compensation fails as the locomo-
tion task becomes more difficult. Using multiple task difficulty levels with neuroimaging will lead to a
more advanced understanding of how age-related changes in locomotor brain activity fit with existing
accounts of brain aging and support the development of targeted neural rehabilitation techniques. keywords: فعالیت مغز | پیاده روی | سالخورده | جبران خسارت | اختلال عملکرد | کنترل عصبی | Brain activity | Walking | Aging | Compensation | Dysfunction | Neural control |
مقاله انگلیسی |
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Do non-choice data reveal economic preferences? Evidence from biometric data and compensation-scheme choice
آیا داده های غیر انتخابی ترجیحات اقتصادی را نشان می دهد؟ شواهدی از داده های بیومتریک و انتخاب طرح جبران-2021 We investigate the feasibility of inferring economic choices from simple biometric non- choice data. We employ a machine learning approach to assess whether biometric data acquired during sleep, naturally occurring daily chores and participation in an experiment can reveal preferences for competitive and team-based compensation schemes. We find that biometric data acquired using wearable devices enable equally accurate out-of- sample prediction for compensation-scheme choice as gender and performance. Our results demonstrate the feasibility of inferring economic choices from simple biometric data without observing past decisions. However, we find that biometric data recorded in naturally occurring environments during daily chores and sleep add little value to out-of- sample predictions.© 2021 Elsevier B.V. All rights reserved. Keywords: Compensation schemes | Competition | Team | Experiment | Gender | Heart rate variability | Non-choice data |
مقاله انگلیسی |
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Energy-efficient and damage-recovery slithering gait design for a snake-like robot based on reinforcement learning and inverse reinforcement learning
طراحی راه رفتن لغزنده با صرفه جویی در مصرف انرژی و آسیب دیدگی برای یک ربات مار مانند بر اساس یادگیری تقویتی و یادگیری تقویتی معکوس-2020 Similar to real snakes in nature, the flexible trunks of snake-like robots enhance their movement
capabilities and adaptabilities in diverse environments. However, this flexibility corresponds to a
complex control task involving highly redundant degrees of freedom, where traditional modelbased
methods usually fail to propel the robots energy-efficiently and adaptively to unforeseeable
joint damage. In this work, we present an approach for designing an energy-efficient and damagerecovery
slithering gait for a snake-like robot using the reinforcement learning (RL) algorithm and the
inverse reinforcement learning (IRL) algorithm. Specifically, we first present an RL-based controller for
generating locomotion gaits at a wide range of velocities, which is trained using the proximal policy
optimization (PPO) algorithm. Then, by taking the RL-based controller as an expert and collecting
trajectories from it, we train an IRL-based controller using the adversarial inverse reinforcement
learning (AIRL) algorithm. For the purpose of comparison, a traditional parameterized gait controller
is presented as the baseline and the parameter sets are optimized using the grid search and Bayesian
optimization algorithm. Based on the analysis of the simulation results, we first demonstrate that
this RL-based controller exhibits very natural and adaptive movements, which are also substantially
more energy-efficient than the gaits generated by the parameterized controller. We then demonstrate
that the IRL-based controller cannot only exhibit similar performances as the RL-based controller, but
can also recover from the unpredictable damage body joints and still outperform the model-based
controller, which has an undamaged body, in terms of energy efficiency.Videos can be viewed at
https://videoviewsite.wixsite.com/rlsnake. Keywords: Snake-like robot | Reinforcement learning | Inverse reinforcement learning | Motion planning | Damage recovery |
مقاله انگلیسی |
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Effects of superiors’ compensation structures on psychophysiological responses and real earnings management decisions of subordinate managers
تأثیر ساختارهای جبران خسارت فوقانی بر پاسخهای روانشناختی و تصمیمات مدیریت واقعی درآمد مدیران فرعی-2020 This study examines the effects of executive compensation structures and research and development (R&D)
reporting methods on subordinate managers’ psychophysiological responses and decisions to engage in real
earnings management. Results from one 2×2 between-participants experiment indicate that when R&D expenditures
are capitalized, relative to expensed, managers are less willing to abandon a failing project in favor of
a superior project. Importantly, executive compensation structures can effectively reduce this form of real
earnings management by subordinates. When executives are paid with restricted stock, relative to when executives
are compensated with unrestricted stock, their subordinate managers are less willing to continue a
failing R&D project when R&D expenses are capitalized. A second experiment that employs pupillometry, eye
tracking and facial analysis in order to capture participants’ psychophysiological responses to incentive structures
reveals that subordinates exhibit increased arousal and more intense negative emotions when they encounter
supervisor pay structures that conflict with their personal incentives. Increases in negative emotion lead
to reductions in earnings management behavior. The results indicate that compensation structures for superiors,
such as executives, can significantly mitigate subordinate managers’ tendency to engage in real earnings management.
In addition, from a methodological perspective, the second experiment indicates that hypothetical
incentives are internalized by experiment participants, and hypothetical incentives lead to predictable psychophysiological
responses and related decisions. Keywords: Executive compensation | Emotion | Eye tracking | Facial expression | Incentives | Pupillometry | Real earnings management |
مقاله انگلیسی |
7 |
Sustainable expatriate compensation in an uncertain environment
غرامت پایدار خارج از کشور در یک محیط نامشخص-2020 This study examines an important area of strategic global human resource management - ex- patriate managers compensation in times of global business uncertainty. While expatriation has numerous well-documented benefits for multinational corporations (MNCs), it is incredibly costly. In consequence, when global business conditions become uncertain, the expatriate pro- gram in MNCs is typically one of the first budget centres to be targeted for cost savings. The MNC typically radically restructures expatriate remuneration. The resultant effect of these actions is a negative impact on the relationship between the expatriate and the MNC, ultimately reducing expatriate performance and thereby abating the many advantages that the expatriate program brings to MNCs. Social Exchange Theory and Real Options theory help to provide a theoretical framework to understand how expatriate compensation decisions can help to create a desirable sustainable expatriate program in MNCs. Keywords: Expatriate manager | Compensation | Uncertainty | Sustainability | Social exchange theory | Real options theory |
مقاله انگلیسی |
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Deferred cash compensation and risk-taking: Evidence from the Chinese banking industry
جبران خسارت معوق و ریسک پذیری: شواهدی از صنعت بانکی چین-2019 Starting in 2010, the China Banking Regulatory Commission (CBRC) mandated that between 40%
and 50% of the annual variable compensation of senior commercial bank managers be paid over
the subsequent 3 years or longer. We examine the implications of the CBRC deferred compensation
regulation for bank risk-taking using a sample of 156 bank executives from 14 listed
Chinese commercial banks. We find that before the 2010 regulation, high-risk banks deferred
executive compensation less than low-risk banks. We also find that banks reduced their risktaking
after the 2010 regulation, and the reduction was greater for banks with higher pre-regulation
risk. Unlike prior research which examines equity compensation, we provide evidence on
the use of deferred executive cash compensation and its implications for bank risk-taking in an
emerging market Keywords: Deferred executive compensation | Bank risk-taking | Compensation regulation | Multi-period agency |
مقاله انگلیسی |
9 |
Does inside debt alleviate banks risk taking? Evidence from a quasi-natural experiment in the Chinese banking industry
آیا بدهی داخل بانکها باعث کاهش ریسک در بانکها می شود؟ شواهدی از یک آزمایش شبه طبیعی در صنعت بانکی چین-2019 This paper investigates the causal effects of inside debt on banks risk-taking behavior by using a
quasi-natural experiment of compensation deferring policy in the Chinese banking industry. We
find that the policy reduces banks risk-taking by approximately 16.25%. Banks with high levels
of government control significantly reduced their risk-taking after the compensation deferring
policy was enacted, while those with low levels did not have the same response. By showing that
CEOs compensation deferring significantly reduces banks risk-taking in an emerging market, we
offer direct evidence for the academic understanding of the governance role of inside debt in
emerging markets with weak country-level investor protection. Our results provide timely empirical
evidence for government regulators who are concerned about the costs and benefits of
banks risk shifting or the risk of the financial system. Keywords: Deferred Compensation | Inside Debt | Banking Industry | Risk-shifting | China |
مقاله انگلیسی |
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داده های بزرگ در مقابل مرور
سال انتشار: 2018 - تعداد صفحات فایل pdf انگلیسی: 12 - تعداد صفحات فایل doc فارسی: 36 اقتصاددانان منابع از کار بر روی داده های نظر سنجی به کاری که شامل داده های بزرگ است؛ جابجا می نمایند. این انالیز در اکتشافات تجربی از معادلات جبران خسارت است که نیاز به جایگزینی دارد. مدل های موازی با استفاده از داده های دفتر اعتباری Equifax و بررسی داده های مالی مصرف کننده تخمین زده می شود. بعد از تنظیمات حساب برای تعریف متغییرهای مختلف و جمع اوری نمونه ها؛ برای برای رسیدن به مدل های مشابه از کل بدهی خانوار امکان پذیر است. با وجود این؛ تخمین ها به تنظیمات حساس هستند. در این مثال؛ برخی از آموزش های خارجی و اقدامات درآمد با موفقیت داده های بزرگ ادغام می شوند، اما سایر ارقام خارجی به درستی جایگزین پاسخ های نظرسنجی نمی شوند.
کلمات کلیدی: داده های بزرگ | داده های مروری | بدهی خانوار |
مقاله ترجمه شده |