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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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To what extent do young innovative companies take advantage of policy support to enact innovation appropriation mechanisms?
شرکت های نوآور جوان تا چه اندازه از مزایای سیاست برای استفاده از سازوکارهای اختصاصی نوآوری بهره می گیرند؟-2020 Innovative entrepreneurship is at the heart of economic development in all modern economic systems. However, we observe in several developed countries - especially Europe - a languishing in the capacity to foster creative destruction (i.e. Schumpeter Mark 1, SM1) dynamics and to create young innovative companies (YICs), capable to establish themselves as leaders in markets or become successful innovators. One key issue that is often ad- vocated in this respect is the deficit suffered from YICs in fully protecting their innovations and appropriating (at least in part) returns from them. The usage of formal (e.g., intellectual property rights) and informal (e.g., secrecy, lead time, access to complementary assets) instruments to protect intellectual property assets has the potential to overcome this difficulty. Different types of policy mechanisms have been put in place to help YICs. However, high implicit and explicit costs and barriers prevent YICs’ use of protection strategies, limiting the ability to generate SM1 dynamics or accessing market for ideas, even upon policy support. By relying on the resource-based view of the firm, our paper investigates to what extent a comprehensive set of policy measures recently introduced in the Italian context and focused on alleviating the hurdles suffered by YICs is associated with the choice of YICs to protect their innovations. The econometric analyses based on more than 1,600 Italian YICs show how the use of financial policy measures are associated to both formal and informal instruments, while labour policy measures are only related to formal ones. Keywords: Entrepreneurship policy | Institutional reform | Young innovative companies | Intellectual property rights | Appropriation mechanisms |
مقاله انگلیسی |
3 |
Judicial institutions of property rights protection and foreign direct investment inflows
نهادهای قضایی حمایت از حقوق مالکیت و ورود سرمایه گذاری مستقیم خارجی-2020 Despite a growing consensus that host country institutions affect the spatial distribution of foreign direct
investment, there is a debate about which institutions drive this relationship. This study contributes
to this debate by examining the relationship between foreign direct investment net inflows and three
judicial institutions of property rights protection: judicial contract enforcement, judicial independence,
and judicial impartiality. I evaluate this relationship by applying the system-GMM estimation approach
to a sample of 150 countries covering the period 2000–16. I find robust evidence of positive relationships
between FDI net inflows and both judicial independence and judicial impartiality. On the other hand,
judicial contract enforcement appears to be weakly related to FDI net inflows. The results are robust to
alternative specifications and estimation methods, including the instrumental variables approach. While
the findings of this study reinforce the notion that host country institutions matter for foreign direct
investment, they, more importantly, underscore the merits of unbundling institutions to understand
their impact on multinational firm activity.
Keywords: Judicial contract enforcement | Judicial independence | Judicial impartiality | Foreign direct investment | Multinational enterprises | System-GMM estimation |
مقاله انگلیسی |
4 |
How does liability affect prices? Railroad sparks and timber
بدهی چگونه بر قیمت ها تأثیر می گذارد؟ جرقه و چوب راه آهن-2020 This paper analyzes how judicially-determined liability assignments affect valuations and prices. On two
occasions in 2007, a railway company caused a fire to break out in the State of Washington. The two fires
burned down some of the neighboring properties’ timber. These two incidents led to two companion
court cases that made it all the way to the Washington Supreme Court. The court rulings, both made on
May 31, 2012, held that the railway company was not liable for timber damages under Washington’s
timber trespass statute, despite having acted negligently. As a consequence of these decisions, economic
theory predicts a decrease in the value of timber in those areas associated with higher risk of fire, and
an increase in the value of Washington railway companies. Using a triple difference model and an event
study, we test and find evidence supporting this prediction.
Keywords: Liability | Property rights | Law and economics | Event study |
مقاله انگلیسی |
5 |
Encouraging domestic innovation by protecting foreign intellectual property
تشویق نوآوری داخلی با حمایت از مالکیت معنوی خارجی-2020 This paper examines the relationship of respect for foreign intellectual property (IP) and domestic innovation. In a global economy, countries may choose to protect the IP of their own citizens, foreigners,
or both or neither. We develop a model that shows that countries will have higher levels of innovation
when respecting both domestic and foreign intellectual property. We test this prediction and show that
domestic innovation is positively related to respect for both foreign and domestic IP. Intuitively, respect
for domestic IP encourages innovation. We demonstrate the less intuitive case that protection of foreign
IP further incentivizes domestic innovation Keywords: Intellectual property rights | Innovation | Intellectual property | International trade | Technology policy |
مقاله انگلیسی |
6 |
The digital tokenization of property rights: A comparative perspective
توکنیزاسیون دیجیتال حقوق مالکیت دیدگاه مقایسه ای-2020 Blockchain technology allows virtual disintermediation and automatization of property
transactions, which might help to design future platforms, intended to facilitate crossborder transactions within the EU and worldwide. To this end, users of these blockchain based platforms may create the so-called “digital tokens” or “colored coins” that aim to
represent rights over different types of “real world” assets. By transferring a digital token,
the parties aim to transfer the ownership or other property rights over the asset represented
by the token without the intervention of traditional intermediaries, such as real estate conveyancers, land registrars or notaries specializing in real estate. However, this new technological tool raises several questions in the field of private law, such as the legal nature
of the token, how the effective transfer of the property rights operates or how ownership
rules may be applied in this decentralized environment (e.g. rights and duties of the token
holder). Some of the issues at stake have only been tentatively addressed by both lawmakers
and academia. In light of this research gap, this paper addresses these controversial issues
from both a private law and a comparative perspective, and proposes a model to tokenize
the right of usufruct over chattels and real estate, analyzing its legal viability and limitations across six jurisdictions. The paper concludes that private law rules may be adapted to
the tokenization of property rights, which may contribute to the establishment of a digital
market for the trading of asset-backed tokens worldwide.
Keywords: Asset-backed tokens | Blockchain | Ownership | Tokenization | Smart contracts |
مقاله انگلیسی |
7 |
The effectiveness of the legal system and inbound tourism
اثربخشی سیستم حقوقی و گردشگری ورودی-2019 This paper investigates the impacts of the effectiveness of the legal system and protection of the
property rights on tourism development using a panel data of 152 countries over the period
1995–2015. The paper considers the fixed-effects, Hausman–Taylor (HT), and system generalized
method of moments (GMM) estimations and the results demonstrate that a higher level of legal
system quality and better protection of property rights promote inbound tourism. Specifically,
the results show that higher judicial independence and better enforcement of contracts enhance
the development of tourism. The benchmark results are robust to focus on the different groups of
countries and measures for tourism development as well as to exclude the outlier observations. Keywords: Tourism development | Inbound tourism | Legal system | Property rights | Panel data estimator |
مقاله انگلیسی |
8 |
Thou shalt not steal: Taking aversion with legal property claims
دزدی نکن: نفرت گریزی با ادعای مالکیت قانونی-2019 Do people have an innate respect for property? In the literature, there is controversy about
whether human subjects are taking averse. We implemented a dictator game with a symmetric
action space to address potential misconceptions and framing and demand effects that may be
responsible for the contradictory findings. Misconceptions can occur as a result of unclear
property rights, while framing and demand effects can occur if anonymity is not preserved. Our
paper is the first to implement both a strict double-blind anonymity protocol and clear property
rights. We established clear property claims by asking subjects in our legal treatment to bring
their own property to the experiment. In the effort treatment, the experimenter transferred the
property publicly to subjects after they completed a real effort task. Our data suggest that without
social enforcement, respect for property is low. Yet, the taking rate significantly differs from the
theoretically predicted maximum. Consistent with the Lockean theory of property, respect for
property grows when the entitlement is legitimized by the labor the owner had to invest to
acquire it. Keywords: Property rights | Taking aversion | Dictator game | Symmetric action space | Double-blind anonymity | Earned entitlements | Tangibility |
مقاله انگلیسی |
9 |
یک چارچوب مفهومی برای تدریس حسابداری مدیریت
سال انتشار: 2018 - تعداد صفحات فایل pdf انگلیسی: 10 - تعداد صفحات فایل doc فارسی: 26 این مقاله یک چارچوب مفهومی برای آموزش مدیریت حسابداری ارایه میدهد. این چارچوب ریشه در تشخیص سازمانهای مختلف از بازارها دارد و زمینه توسعه سریع " اقتصاد سازمانی " را ترسیم میکند. قیمتهای تسویه ی بازار, غیرقابل تقسیم, و رژیم حقوق مالکیت خصوصی سه جنبهای هستند که به لحاظ تیوری میتوانند معاملات بازار را توصیف کنند. این مقاله به عنوان پاسخ به فقدان نسبی این جنبههای معاملات بازار در درون سازمانها بحث می کند. به طور خاص, رویه های مدیریت حسابداری می تواند به عنوان ابزارهایی طبقه بندی شوند که: در صورت عدم وجود قیمت ها، تقاضا و عرضه منابع را هماهنگ کنند؛ مصرف منابع را با توجه به تقسیم بندی در عملکرد هزینه اندازه گیری کرده; و کنترل منابع را هنگامی که مالکیت دارایی از کنترل آن خارج شده کنترل کند.
کلمات کلیدی: حسابداری مدیریت | چارچوب مفهومی | اقتصاد سازمانی |
مقاله ترجمه شده |
10 |
From spectrum management to spectrum governance
از طیف مدیریت به طیف حکومت -2017 Spectrum management is essentially an issue of coordination for which different solutions are
possible. Two alternative approaches have been proposed to replace or to be applied next to
governmental control: (1) property rights; and (2) a commons, with restrictions in the type of
use or users. Although elements of both proposals have been implemented, the resulting mixed
regime is still a top down process with many rigidities and a government in control. Proper
implementation of these alternative approaches requires a shift in the role of the government
from a controller of the spectrum management process to a facilitator of decentralized
coordination in the market in a multi-actor spectrum governance process. The role of the
government shifts to market design, monitoring and facilitation. This shift in the role of the
government is relatively absent in the debate on spectrum management.
This paper makes a proposal for this shifting role of the government, provides the rationale
for this shift and includes guidance on its implementation. A case study on recent experience in
the Netherlands with this new role of the government is summarized in this paper. The case
study describes how this role of the government could be implemented for the introduction of
new (cognitive radio) technology.
Keywords: Radio spectrum management | Radio spectrum governance | Property rights | Spectrum usage rights | Spectrum commons | Unlicensed access |
مقاله انگلیسی |