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نتیجه جستجو - منافع عمومی

تعداد مقالات یافته شده: 7
ردیف عنوان نوع
1 Framing accounting for goodwill: Intractable controversies between users and standard setters
فریم کردن حسابداری برای حسن نیت: اختلافات قابل انعطاف بین کاربران و برنامه های استاندارد-2021
How to account for goodwill arising from business combinations has proven to be one the most controversial topics for the standardisation, preparation, and audit of financial reports. Given its contested nature, and recent debates about improper goodwill accounting by failing companies, standard setters are currently reconsidering existing recognition, measurement, and disclosure requirements. In this study, we explore the views of a relatively neglected group of stakeholders in the financial reporting policy-making arena – financial statement users. We draw on empirical evidence from interviews with financial analysts and from responses by analysts to IASB and EFRAG consultations. We mobilise framing theory as used in public policy studies to analyse how users make sense of goodwill accounting information as compared to standard setters. Our key finding is the plurality of colliding frames between users and standard setters that remain intractable. Our analysis reveals that users’ interest in management’s accountability on acquisi- tions cannot fit easily into the financial reporting frame. Not only are claims by standard setters about the value relevance of goodwill impairments found not to be experienced in practice, but also we discover that users question the benefits of standard setters working in this area, while they take recourse to ‘street numbers’ for their analysis. We interpret the intractability we discover as putting into question public policy claims that accounting policies are developed with a commitment to serve the public interest.
keywords: IFRS | حسن نیت | آنالیز مالی | کادر بندی | IFRS | Goodwill | Financial analysis | Framing
مقاله انگلیسی
2 Digital social capital and performance of initial coin offerings
سرمایه اجتماعی دیجیتال و عملکرد ارائه سکه های اولیه-2020
The Initial Coin Offering (ICO) has emerged as an original way for companies to leverage funding. In this study, we analyze 537 companies that chose the ICO model in 2017 and investigate how their digital social capital is related to the rank of the ICO based on the market capitalization. The goal of this work is to better understand the role of digital social capital in ICO success. Multiple facets of digital presence are analyzed, such as website, ICO activity on social networks like Twitter, the community built and the activeness of the community. We apply an exploratory factor analysis to leverage the main factors that can be used as latent variables, and build an original research model. Structural equation modelling is used for model evaluation and hypothesis testing. Curvilinear analyses allow us to obtain a finer vision of our results. We also verify the robustness of our results in predicting the ICO rank further in time. Our results suggest that social capital is indicative of the ICO performance. The website audience is found to be the most predictive. However, the audience and the centrality of an ICO in the community seems less important than the activeness of an ICO and of the related community on social networks.
Keywords: Initial coin offering | Cryptocurrency | Digital presence | Public interest | Social networks | Website | Crowdfunding | Ewom | Marketing | Visibility
مقاله انگلیسی
3 Integrating scientific and local knowledge to address conservation conflicts: Towards a practical framework based on lessons learned from a Scottish case study
ادغام دانش علمی و محلی برای مقابله با منازعات حفاظت: به یک چارچوب عملی مبتنی بر درسهای آموخته شده از یک مطالعه موردی اسکاتلند-2020
Integrating local knowledge with scientific knowledge can offer significant benefits to improving environmental decision-making. However, this is especially challenging in environmental conflict situations where advice is lacking, and no single approach can foster conflict transformation. To understand stakeholder knowledge and its integration in a conflict transformation process in Scotland, we brought together diverse stakeholder organisations and encouraged power sharing in the project’s management. Our mixed-methods approach was based on theories of community science, knowledge co-production, knowledge integration and implementation and conflict transformation. We gathered stakeholder perceptions to see where local and scientific knowledge converged and diverged. Stakeholders holding opposing views mutually prioritised knowledge gaps and identified future collaborative actions. Building upon lessons learned, we present a practical framework and associated considerations to realise knowledge integration goals in conservation conflict situations. This framework is widely applicable, especially in situations where disputes over the evidence-base prevent positive outcomes for people and nature.
Keywords: Community science | Conflict transformation | Knowledge integration | Public benefit | Transparency | Trus
مقاله انگلیسی
4 Discursive claims to knowledge: The challenge of delivering public policy objectives through new environmental governance
ادعاهای گفتمانی به دانش: چالش ارائه اهداف سیاست های عمومی از طریق حکومت جدید زیست محیطی-2015
Land and game management in Scotland is fol lowing wider rural governance trends in becoming both multi- level and multi- actor, aimi ng to meet multipl e objectives. However, thes e recent chan ges have not yet resolved many disputes over land and game managemen t. This pape r explores the reasons for this lack of succe ss. Our research investig ated discou rses on changes in land managemen t objectives and governance. We found that many game managers perceived chan ges in public policy objectives, coup led with socia l chan ges, as an attack on their traditions and heritage and a threat to cultural and econ omic interests tied to long-stan ding practices base d on knowledge and tie s to the land. In defenc e, game managers util ised a disc ourse claimi ng that only those wit h a long-stan ding assoc iation with the land had the true knowledge to ma nage the countr yside, and this knowledge could not be learnt by others. This in herently irrefutable discours e united a heterogeneous coa lition of land ma nagers, who would otherwise disagree on specifi c issues, and, cou pled wi th private property rights, help s to explai n why recent governance arrangements have not been more success ful in implemen ting policy chan ges aime d at delivering wider public be nefi ts Keywords: Discourse Game management Land management Public interests Rural governance Scotland
مقاله انگلیسی
5 Lobbying on accounting standard setting in the parliamentary environment of Germany
لابی در تنظیمات استاندارد حسابداری در محیط پارلمانی آلمان-2014
This paper employs an expertise framework to analyze the case of lobbying on the modernization of German accounting regulation between 2007 and 2009. The parliamentary context of accounting standard setting in Germany provides a unique opportunity for an examination of lobbyists’ and parliamentarians’ use of rhetoric in the form of arguments and myths in the presence of an expertise gap between both parties. Lobbyists successfully follow rhetoric strategies of providing knowledge and demonstrating expertise to parliamentarians in the form of using a mixed approach of conceptual and self-referential arguments when expressing a neutral opinion. Apart from their argumentative rhetoric, lobbyists also create myths that transfer knowledge in a more subtle way by employing signifiers that are disentangled from the underlying message to be communicated. Parliamentarians respond by using self-referential arguments in cases where they support the regulatory proposals and enrich their arguments by continuing and amplifying the myths created by lobbyists. Parliamentarians’ adoption of these strategies demonstrates the effectiveness of the transfer of knowledge and provides evidence of the strategic exploitation of the expertise gap by lobbyists. Keywords: Public interest Critical Accounting standard setting Accounting regulation Lobbying German GAAP
مقاله انگلیسی
6 نظریه انتخاب عمومی و سیاست ضداعتبار
سال انتشار: 2010 - تعداد صفحات فایل pdf انگلیسی: 21 - تعداد صفحات فایل doc فارسی: 33
ما به بررسی تحقیقات مقدماتی رابرت تولیسون در ارتباط با نظریه و عملکرد اجرای قانون ضداعتبار(مخالفت تشکیل اتحادیه های بزرگ صنایع) می پردازیم. تحت تاثیر دوره خدمتش در زمان دولت اول رونالد ریگان به عنوان رئیس سازمان کمیسیون تجارت فدرال ، تولیسون اولین محققی بود که استدلال مرتبط به انتخاب عمومی را نسبت به این پرسش را که چرا مخالفت تشکیل اعتبار (مخالفت تشکیل اتحادیه های بزرگ صنایع) نمی تواند به اهداف حمایت از مصرف کننده در برابر اجرای تضمین نشده توان بازاری بپردازد، مطرح کرد. با ایجاد شواهدی در این زمینه که نتایج فرایند ضد اعتبار بیشتر بر مبنای منافع خاص نسبت به منافع عمومی شکل می گیرد، او کمکی برای اجرای برنامه تحقیق جدید بوده است.
کلمات کلیدی: سیاست مخالفت تشکیل اعتبار | نظریه نظارت گروه های ذینفع | انتخاب عمومی | کمیسیون تجارت فدرال
مقاله ترجمه شده
7 تحقيق حسابداري و منافع عمومي
سال انتشار: 2005 - تعداد صفحات فایل pdf انگلیسی: 7 - تعداد صفحات فایل doc فارسی: 10
هدف- اين مقاله با هدف معرفي موضوعي خاص آغاز مي شود. طراحي/ روش شناسي/ رویکرد- اين مقاله در خصوص انواعی از راه هاي کشف ارتباط بين حسابداري و منافع عمومی بحث نموده و به صورت اجمالي به مرور سهم مقاله های دراين موضوع می پردازد. يافته ها- غيركاربردي اصالت/ ارزش- اين مقاله ثابت مي كند كه تحقيق حسابداري مي تواند خودش را، به واسطه زير سوال بردن تصور منافع عمومی و به واسطة ملاحظه این موضوع که نه تنها چگونه حسابداری سهمی در منافع عمومی دارد بلكه چگونه منافع عمومی متنوعف حسابداری را شکل می دهد، آشکار سازد. کلیدواژه ها- منافع عمومی، تحقيق حسابداري، ساختار اجتماعي نوع مقاله- مرور كلي
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