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Code as constitution: The negotiation of a uniform accounting code for U:S: railway corporations and the moral justification of stakeholder claims on wealth
کد به عنوان قانون اساسی: مذاکره در مورد یک کد حسابداری یکسان برای شرکت های راه آهن ایالات متحده و توجیه اخلاقی ادعاهای سهامداران در مورد ثروت-2021 Economic historians of the United States identify the railway industry of the nineteenth century as the birthplace of existing institutions of corporate finance, law, and labor relations (Chandler, 1990; Perrow, 2002; Thomas, 2011). This paper shows that the
railway industry was also an important arena for the standardization of corporate accounting in the U. S., and that railway accountants
played a significant role in the federal government’s earliest attempts to regulate large corporations. The paper describes how railway
accountants worked with the first federal regulator of corporations, the Interstate Commerce Commission (ICC), created by act of
Congress in 1887, to create a uniform accounting code for the railway industry. This code was designed by the prominent economist
and ICC statistician Henry Carter Adams to serve as a mechanism for the administrative supervision of railway corporations: a
“cognitive equivalent of a constitution” (Starr, 1987, p. 53) that would promote economic democracy by protecting the property rights
of non-controlling stakeholders in the railway system: shippers who used the trains to send goods to markets, long-term investors in
railway shares and bonds, consumers of shipped goods, and members of the communities that the railways connected and employed.
Railway accountants working with Adams created the rules for answering “potentially divisive questions of fact” (Starr, 1987, p. 53)
about who contributed how much to the assets and profits of the railway corporation, and thus provided moral justification for how
claims on those assets and profits were distributed.
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مقاله انگلیسی |
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Wood supply chain risks and risk mitigation strategies: A systematic review focusing on the Northern hemisphere
خطرات زنجیره تامین چوب و استراتژی های کاهش خطر: یک مرور سیستماتیک با تمرکز بر نیمکره شمالی-2021 This paper presents a systematic literature review on both the risks affecting wood supply security and risk mitigation strategies by quantitative and qualitative data analysis. It describes wood-specific supply chain risks, thereupon resulting impacts and counteracting strategies to ensure supply. Risks, impacts, and strategies are documented as basis for a comparative analysis, discussion of results, challenges and research gaps. Finally, the suitability and the limitations of the chosen methodology and the achieved results are discussed. Scanning wood supply chain risks and supply strategies, most of the reviewed papers focus on wood supply for bioenergy generation and only a few studies investigate wood supply chain risk issues for the sawing, wood panel, pulp and paper industries, or biorefineries.This review differs significantly from other reviews in this field as it considers the entire wood value chain including recent studies on new chemical wood-based products and thus provides a more complete picture of the wood-based bioeconomy. Consequently, it contributes to the literature by providing an overarching investigation of the risks affecting wood supply security and possible side effects of a growing wood-based bioeconomy. It was found that comprehensive value chain analyses considering established wood products, large-volume bioenergy products, as well as established and new chemical wood-based products in the context of wood supply security are missing. Studies that map the entire wood value chain with its multilevel interdependences and integrating cascading use of wood are lacking. Keywords: Wood supply | Wood supply chain risk | Supply risk mitigation | Wood supply strategy | Wood-based bioeconomy |
مقاله انگلیسی |
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Cybersecurity knowledge and skills for port facility security officers of international seaports_ Perspectives of IT and security personnel
دانش و مهارت های امنیتی سایبری برای افسران امنیتی تأسیسات پورت از دریاها بین المللی، دیدگاه های IT و پرسنل امنیتی-2021 Cyberattacks on worldwide port facilities have highlighted the urgent need for port facility security officers
(PFSOs) to upgrade their cybersecurity knowledge and skills. This study used the survey data from all
international container ports in Thailand and analyzed the results from two perspectives, i.e., IT and security
officers. Based on 73 responses, cybersecurity knowledge and skill would become essential for PFSOs than
ever before because the port digitalization and automation would shape the PFSOs career to a technically-
oriented specialist rather than a multi-skilled generalist. Furthermore, the responsibilities of PFSOs would
extend to cover cyber risk management, which enables them to prevent the digital port facilities from
emerging cyber threats. Therefore, they should learn how to incorporate the existing risk management
process with cyber risk management and cybersecurity knowledge because these would be the foundation
for PFSOs to practice cybersecurity skills. At the end of the learning process, PFSOs could also gain cyber-
security competence once they have mature knowledge and skill, which would be the vital element of port
security hygiene.
© 2021 The Authors. Production and hosting by Elsevier B.V. on behalf of The Korean Association of
Shipping and Logistics, Inc. This is an open access article under the CC BY-NC-ND license (http://
creativecommons.org/licenses/by-nc-nd/4.0/).
CC_BY_NC_ND_4.0 keywords: دانش سایبری | مهارت های سایبری | افسران امنیتی تسهیلات پورت | بنادر کانتینر بین المللی | Cybersecurity knowledge | Cybersecurity skills | Port facility security officers | International container ports |
مقاله انگلیسی |
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The effects of population aging on South Korea’s economy: The National Transfer Accounts approach
اثرات پیری جمعیت بر اقتصاد کره جنوبی: رویکرد حسابهای انتقال ملی-2021 This study examines how two factors of population aging, changes in fertility and mortality, will respectively
affect South Korea’s economic future. The economic effects of population aging are examined by considering the
population in each age group under alternative demographic scenarios. Utilizing recent population projections
and South Korea’s National Transfer Accounts, the paper applies a simple decomposition model measuring the
respective effects of fertility and mortality on separate aspects of the economy: labor income, private and public
consumption, and public and private transfers. The results show that the effects of low fertility and low mortality
on the economy are very different in direction, magnitude, timing, and impact by age group. The only effect of an
aging population that is the same in all circumstances is the effect on the public pension system: low fertility and
mortality will increase pressure on the public pension system of South Korea. keywords: پیری جمعیت | باروری کم | حساب های ملی انتقال | بحران پیری کره جنوبی | اقتصاد نسل | Population aging | Low fertility | National Transfer Accounts | South Korea’s aging crisis | Generational economy |
مقاله انگلیسی |
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Three conversation practices illuminating how children’s views and wishes are explored in care proceedings: An analysis of 22 children’s spokespersons’ accounts
سه روش مکالمه که چگونگی بررسی دیدگاهها و خواستههای کودکان در رسیدگیهای مراقبتی را روشن میکند: تحلیلی از گزارشهای سخنگویان 22 کودک-2021 There is a growing literature on how children are heard in the field of child welfare, often with indications of how
difficult it may be to fulfil their right to be heard. This article examines children’s spokespersons’ accounts of
speaking with children in care proceedings about their views and wishes. The study consists of interviews with
22 children’s spokespersons in Norway. Study findings question whether children in care proceedings understand
the invitation to voice their wishes as confined to matters relating to the proceedings. Based on their accounts of
their practices, spokespersons tend to respond to children’s wishes with efforts to orientating them to their
current situation and a negotiation that will make the wishes more feasible in the eyes of the representative. The
spokespersons’ accounts of the conversations display conversational dynamics in which children’s views and
wishes are explored, through types of practices identified as practices of fidelity, of structuration and of argu-
mentation. The understanding of conversation dynamics that these findings provide may further meaningful
engagement and enable a more attentive exploration of children’s views and wishes. The findings provide
important insights for professions that bear the task of enabling children’s participation. keywords: نمایندگی کودکان | حفاظت از کودکان | مشارکت | مراحل مراقبت | حقوق کودکان | دوران کودکی | Children’s representation | Child protection | Participation | Care proceedings | Children’s rights | Childhood |
مقاله انگلیسی |
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Integrative design of the optimal biorefinery and bioethanol supply chain under the water-energy-food-land (WEFL) nexus framework
Integrative design of the optimal biorefinery and bioethanol supply chain under the water-energy-food-land (WEFL) nexus framework-2021 This study presents a comprehensive decision model for the integrative design of a biorefinery for bioethanol production and its supply chain (BPSC) under the water-energy-food-land (WEFL) nexus framework. A new optimization model was developed using a mixed integer linear programming to simultaneously identify the optimal process configuration of a bioethanol production plant and the optimal bioethanol supply network. The objective function of the model is to minimize the total annual cost for establishing and operating the BPSC to meet society’s needs (energy, water and food) under the limited resources and land availabilities, and technology capacity. The proposed model can provide the optimal solutions for design and operation of the BPSC: i) the types, and quantities of feedstocks; ii) types, number, and location of facilities and; iii) regional flows. The capability of the proposed model was validated through the case study of Jeju Island, Korea, with two scenarios: BPSC by cost (COPT) and nexus (NOPT) optimization. As a result, it was identified that the BPSC in NOPT requires higher energy supply cost (8.55 B$) than the COPT (6.44 B$). However, the BPSC in NOPT can satisfy the society demands with relatively smaller consumption of occupied land (2%), fresh water (30%) and primary energy consumption (64%) than that of the COPT, respectively.© 2021 Elsevier Ltd. All rights reserved. Keywords: Nexus | Optimization | Biofuel | Bioethanol supply chain | Korea |
مقاله انگلیسی |
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The relation between growth, energy imports, militarization and current account balance in China, Israel and South Korea
رابطه بین رشد، واردات انرژی، نظامی سازی و تعادل حساب جاری در چین، اسرائیل و کره جنوبی-2021 This paper tested the relation among macroeconomic variables such as economic growth, current account balance, energy imports and non-economic variable as militarization for the selected countries by
employing Markov Switching-Bayesian Vector Auto Regressive approach for China, Israel and South
Korea. These countries have high rate of export and import of weapons, the current account surplus, and
higher rate of energy imports. The results showed that the relation between the selected variables differs
in these countries with respect to their energy and weapon import levels. According to MarkovSwitching Bayesian Granger Causality results, if the governments determine the polices in the context
of the results of the traditional causality test, it will be impossible to obtain the estimated impacts from
the policies. Results determined that Militarization, energy imports, economic growth and current account balance relate to each other for all countries. Energy imports increase in the effect of militarization
races and economic growth. The current account of the selected countries are vulnerable to the negative
energy shocks and militarization.
keywords: نظامی سازی | تعادل حساب جاری | واردات انرژی | Militarization | Current account balance | Energy imports | MSBVAR | MSBGC |
مقاله انگلیسی |
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Negotiation-sequence, pricing, and ordering decisions in a three-echelon supply chain: A coopetitive-game analysis
توالی مذاکره ، قیمت گذاری و تصمیمات سفارش در یک زنجیره تأمین سه پله ای: تجزیه و تحلیل بازی مشارکتی-2021 We investigate a three-echelon supply chain in which a distributor at the middle echelon negotiates two
wholesale price contracts with his upstream manufacturer and downstream retailer. In the first stage, the
distributor decides on whether to first negotiate with the manufacturer or with the retailer; in the second
(combined, noncooperative-cooperative, game) stage, the two negotiations are conducted sequentially. We
find that the supply chain can be coordinated if the distributor first negotiates with the retailer. The
distributor should choose the negotiation sequence for supply chain coordination, if he has a sufficiently
large (small) relative bargaining power in the negotiation with the manufacturer (the retailer). We also
extend our analysis to the cases in which the distributor and the manufacturer negotiate a buyback or
two-part tariff contract, and draw similar outcomes when the distributor first negotiates with the retailer.
In addition, under the two-part tariff contract, the distributor prefers to first negotiate with the retailer
if the manufacturer has a sufficiently high disagreement payoff whereas, under the buyback contract, the
distributor always prefers to first negotiate with the firm with a stronger bargaining power. Moreover,
the two-part tariff (buyback) contract cannot (can) always coordinate the supply chain. Keywords: Supply chain management | Negotiation sequence | Pricing | Coopetitive game | Generalized Nash bargaining solution |
مقاله انگلیسی |
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Innovative behavior motivations among frontline employees: The mediating role of knowledge management
انگیزه های رفتار نوآورانه در میان کارکنان خط مقدم: نقش میانجیگری مدیریت دانش-2021 Labor-intensive industries face challenges when designing innovative, customer-oriented service strategies at the
employee level, since service is mainly produced and delivered to customers not by technology or machines but
by human resources. In other words, the role of frontline employees is particularly critical in customers’ belief
formation of whether a service company is innovative or not. Therefore, this study was conducted to formulate
and investigate the psychological process of frontline employees’ innovative behaviors. To achieve the purpose,
this study collected data from frontline employees in Seoul and Gyeonggi-do, South Korea. This study contributes
to the motivation literature in human resources management by adapting and considering a marketing approach
based on three aspects of motivation: global, contextual, and situational. This study also examined whether
motivation factors may increase knowledge-management capabilities and subsequently stimulate innovative
behaviors, which are critical to the successful implementation of service improvements among frontline
employees. keywords: انگیزه | مدیریت دانش | نوآوری | سرویس | نظریه خود تعیین | Motivation | Knowledge management | Innovation | Service | Self-determination theory |
مقاله انگلیسی |
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Accounting for price responses in economic evaluation of climate impacts for a fishery
حسابداری برای پاسخ های قیمت در ارزیابی اقتصادی تاثیرات اقلیمی برای ماهیگیری-2021 The present study evaluates the economic impacts of fluctuations in anchovy (Engraulis spp.) catch in Gyeong-
Nam (GN) province, South Korea, arising due to warming seawater, accounting for the effects of the re-
sponses of the anchovy price. It combines an inter-regional input-output (IRIO) model of two regions (i.e., GN
province and all other provinces combined) with a simultaneous equation system (SES) of anchovy supply and
demand functions estimated to make projections of the price and quantity of anchovies based on two greenhouse
gas (GHG) concentration scenarios (i.e., representative concentration pathway (RCP) 4.5 and 8.5). Results
indicate that estimates of the economic impacts for the two regions will be biased if we consider only the quantity
(harvest) change when computing the economic impacts without accounting for the effects of the price re-
sponses. None of the previous IO-based economic impact analyses of fisheries account for the price effects
induced by a quantity shock. This study fills this critical void by considering such effects. keywords: تغییرات اقلیمی | ماهیگیری | کره جنوبی | پاسخ قیمت | مدل ورودی-خروجی بین منطقه ای | Climate change | Anchovy fishery | South Korea | Price response | Inter-regional input-output model |
مقاله انگلیسی |