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نتیجه جستجو - رویکرد حسابداری

تعداد مقالات یافته شده: 4
ردیف عنوان نوع
1 Efficiency assessment in co-production systems based on modified emergy accounting approach
ارزیابی کارایی در سیستم های تولید مشترک بر اساس رویکرد حسابداری اضطراری اصلاح شده-2021
Emergy accounting in a system with co-production branch is of great scientific interest since each branch cor- responds to a different transformity value. In previous studies, limitations associated with emergy accounting in co-production systems have been highlighted where some “inputs” have to be added to obtain a “useful” product from a “co-product” – giving rise to inaccuracies in the emergy accounting process. To address these method- ological aspects of emergy assessment in co-production systems, a modified physical quantity method (MPQM) – that goes in line with the standard emergy algebra – has been proposed in order to provide a different perspective for accounting co-products efficiency. The robustness of MPQM has been verified by taking the case study of Eucalyptus pulp production and a comparison is made against conventional and energy/exergy weighting methods. As per the results, MPQM was able to provide accurate results for co-production systems as compared with other emergy accounting methods. However, the case of Eucalyptus pulp production was found to be “inefficient” following the MPQM approach. These findings are expected to strengthen the methodological as- pects of emergy accounting based on the physical quantity criterion.
keywords: ظهور | سیستم تولید همکاری | روش فیزیکی اصلاح شده | دگرگونی | ارزیابی کارایی | Emergy | Co-production system | Modified physical quantity method | Transformity | Efficiency assessment
مقاله انگلیسی
2 Environmental and economic sustainability of key sectors in Chinas steel industry chain: An application of the Emergy Accounting approach
پایداری محیط زیست و اقتصادی بخش های کلیدی در زنجیره صنعت فولاد چین: استفاده از رویکرد حسابداری ظاهری-2021
Increasing urbanization day–by–day requires new housing and transportation infrastructures. As a consequence, demand for steel – a basic material for buildings construction as well as for vehicles and railroads – would also increases. This study applies Emergy Accounting (EMA) to assess the Chinás steel industry environmental per- formance and to identify key application sectors. Subsequently, this study calculates emergy–based indicators capable to assess the present economic performance, environmental sustainability, and land resource appropriate utilization. Building on these indicators, changes of sustainability scenarios in key application sectors are also investigated, with special focus on increased use of recycled steel. The results show that the environmental impacts of steel use in downstream sectors, specially in the Housing and Vehicles Sectors, are significantly higher. Furthermore, the downstream sectors also have a very large requirement for embodied land. Addition- ally, the Emergy Benefit Ratio (EBR) shows non-negligible advantages to China derived from importing raw iron from abroad at international market prices. Finally, when the recycling rate of scrap steel increases, the per- formance of downstream sectors improves, with the Vehicle sector showing the most significant changes. Although the benefits of steel-based economy to society are clear, multidimensional sustainability concerns and international competition for primary resources necessitate a transition towards increased recycling and inno- vative materials within a strictly enforced “circular economy” policy.
keywords: بخش های کاربردی فولاد | حسابداری امری | بازیافت فولاد و استفاده مجدد از فولاد | ارزیابی پایداری | Steel application sectors | Emergy accounting | Steel recycling and reusing | Sustainability assessment
مقاله انگلیسی
3 American business cycles 1889–1913: An accounting approach
چرخه های تجاری آمریکا 1889-1913: یک رویکرد حسابداری-2021
This paper quantitatively investigates the Depression of the 1890s and the 1907 recession in the United States. Business Cycle Accounting decomposes economic fluctuations into their contributing factors. The results suggest that both the 1890s and the 1907 recessions were primarily caused by factors that affect the efficiency wedge, i.e. slumps in the economy’s factor productivity. Distortions to the labor wedge played a less important role. Models with financial market frictions that translate into the efficiency wedge are the most promising candidates for explaining the recessionary episodes.
keywords: Business cycles Depression of the 1890s | Recession of 1907
مقاله انگلیسی
4 Towards a circular economy for sustainable development: An application of full cost accounting to municipal waste recyclables
به سمت یک اقتصاد دایره ای برای توسعه پایدار: استفاده از هزینه های کامل حسابداری به بازیافت های زباله های شهری-2021
From a circular economy perspective, the municipal waste (MW) sector remains a valuable input source for waste recyclable re-industrialization among food, pollution, and energy. In this study, different accounting approaches and scenarios for sustainable MW management are explored to find the most cost efficient and profitable approach. The Full Cost Accounting (FCA) method is adopted as the basis of analysis in this study where an integrated sustainable framework for the Pay-As-You-Throw (PAYT) pricing model is developed and designed that can optimize MW management in attaining ‘zero waste disposal’ at the lowest cost as well as generating economic, environmental and social benefits. Using waste management data from 27 councils in Egypt and two different PAYT methods (i.e. weight-based and volume-based) under three case scenarios, this study documents that the prepaid bag system under the volume-based PAYT method leads to the lowest waste costs and creates more incentives for households in terms of economic, social and environmental benefits. These findings have various implications for the policy makers, government councils, waste managers, businesses and communities in the adoption of volume based PAYT schemes for cost-effective, profitable and socially acceptable reusing and recycling of waste. Such valuable addition to MW management can contribute to the environmental and socially sustainable development in emerging markets and in moving towards a circular economy model.
keywords: اقتصاد دایره ای | پایداری | توسعه پایدار | مواد قابل بازیافت شهرداری | Pay-as-you-throw (payt) هزینه کامل | رویکرد حسابداری | بازار در حال ظهور | Circular economy | Sustainability | Sustainable development | Municipal waste recyclables | Pay-as-you-throw (PAYT) full cost | accounting approach | Emerging market
مقاله انگلیسی
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