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مشخصات مقاله
ترجمه عنوان مقاله روند نزولی در غذاهای اروپایی، رژیم غذایی و صنایع غذایی
عنوان انگلیسی مقاله Emerging trends in European food, diets and food industry
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۲۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR – MedLine
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۳٫۵۲۰ در سال ۲۰۱۷
شاخص H_index ۱۲۳ در سال ۲۰۱۸
شاخص SJR ۱٫۴۷۲ در سال ۲۰۱۸
رشته های مرتبط صنایع غذایی
گرایش های مرتبط علوم مواد غذایی
نوع ارائه مقاله ژورنال
مجله / کنفرانس تحقیقات مواد غذایی بین المللی – Food Research International
دانشگاه University of Foggia – Italy
کلمات کلیدی غذا، میوه ها و سبزیجات، غذای عملکردی، گوشت، فناوری نانو، غذاهای دریایی
کلمات کلیدی انگلیسی Diet, Fruits and vegetable, Functional food, Meat, Nanotechnology, Seafood
شناسه دیجیتال – doi
https://doi.org/10.1016/j.foodres.2017.10.039
کد محصول E9698
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فهرست مطالب مقاله:
Highlights
Abstract
Graphical abstract
Keywords
۱ Introduction
۲ Trends on supply chains, diets and the industry
۳ Trends in the food industry
۴ Conclusions
References

بخشی از متن مقاله:
Abstract

Understanding how an adequate food security may be determined, how nutritional intakes evolve over time and are influenced by global dynamics are few of the questions scholars are trying to answer. In addition, a great interest is devoted to the changes in consumers’ preferences and expectations as well as to the analysis of food innovations and their impact on the global market. We review the recent and emerging trends in food supply chains of selected sectors (fruits and vegetables, meat, and seafood), and deepen on emerging trends in the food industry. By presenting the evidence provided by the literature and emphasizing the unresolved research questions, we offer a critical view of future directions that should be followed by research agenda.

Introduction

During the last decades, the global dynamics in food production and consumption have evolved rapidly. The FAO estimated that the (per capita) calorie availability of 2,196 kcal /day in 1961 raised to 2,870 kcal/day in 2011 (FAO, 2015). On one hand, the increase in prices has lead to an over-supply, on the other hand the unequal distribution of production and incomes has exacerbated the problems of access to food (Barrett, 2002; Caracciolo & Santeramo, 2013; Otsuka, 2013). As a result, the measurement and investigation of the access to food, a key dimension of food security, has become a priority in developed and developing countries (Barrett, 2010; Leroy et al., 2015; Santeramo, 2015a,b; Muchenje & Mukumbo, 2015). A further aspect of high relevance is the assurance of adequate nutritional quality and quantity, which also impact on food security status. Changes in income and prices have been proved to be potentially disruptive for the correct balancing of the diet (Santeramo & Shabnam, 2015; Zhou & Yu, 2015). Moreover, the recent economic crises, joined to the high price volatility, have had severe consequences on global trade, global production and thus, on global availability of food (Bellemare, 2015; Santeramo et al., 2017). It is not surprising that diets have become less and less balanced. The prevalence of diseases linked to the consumption of unbalanced diets increased. Studies have shown the causality relationships between dietary patterns and lifestyle habits versus chronic illnesses (Jacques & Tucker, 2001; WHO, 2003; King et al., 2009). As such, the extreme importance of eradicating food insecurity, one of the Sustainable Development Goals in developing and developed economies, is pushing research to increase the effort to understand the trends in the global supply chains, the changes in consumers’ expectations, the evolution of the food industry, and the potential impacts of innovations (Parfitt et al., 2010; Gereffi & Lee, 2012). Based on these premises, it has been provided a wide, yet not exhaustive, review on the emerging trends in selected supply chains of the food industry. In particular, selected “case study” are provided: trends in three different food supply chains, namely fruits and vegetables, meat and meat products, and seafood products; the emergence of innovations in the food industry and, in particular, the development of novel foods, the evolution of functional foods and the use of nanotechnology. Recent changes in consumers’ choices have been emphasized and the up to date knowledge has been reviewed so to suggest future direction for research agenda. As for the trends in the global food industry, the increasing use of functional foods (Siro et al., 2008), the development of novel foods industries (Dovey et al., 2008), and the emergence of nanotechnologies in the food sector (Coles & Frewer, 2013) are likely to represent new frontiers worth great attention.

نوشته مقاله انگلیسی رایگان در مورد روند نزولی در غذاهای اروپایی، رژیم غذایی و صنایع غذایی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله جامعه شناسی: گفتمان اخلاقی و تغییر هنجاری
عنوان انگلیسی مقاله Sociology: Moral dialogues and normative change
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله مروری (review article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۱٫۰۰۰ در سال ۲۰۱۷
شاخص H_index ۲۹ در سال ۲۰۱۸
شاخص SJR ۰٫۲۹۴ در سال ۲۰۱۸
رشته های مرتبط علوم اجتماعی
گرایش های مرتبط جامعه شناسی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله علوم اجتماعی – The Social Science Journal
دانشگاه Professor of Sociology – George Washington University – USA
کلمات کلیدی گفتگوی اخلاقی، هنجارها، تغییر اجتماعی، آزار جنسی
کلمات کلیدی انگلیسی Moral dialogue, Norms, Social change, Sexual harassment
شناسه دیجیتال – doi
https://doi.org/10.1016/j.soscij.2018.02.005
کد محصول E9702
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
Keywords
۱ Justifications
۲ Moral dialogue over sexual harassment
References

بخشی از متن مقاله:
abstract

Moral dialogues are one mechanism of cultural change, allowing communities to resolve conflicts and revise the fundamental norms and values governing their members’ relationships. This essay illustrates the moral dialogue process with the debates over sexual harassment in the Trump era. Victimized women launched a transnational “megalogue” that pervaded politics, business, entertainment, academia, and other spheres. It transformed norms, institutions, and enforcement of acceptable behavior in employment and in public, resulting in a new shared moral understanding. However, the fact that the President is not punished for immorality demonstrates that normative change ultimately requires the rule of law.

Amitai Etzioni’s essay on “Moral Dialogues” – the social processes through which people form new shared moral understandings – emphasizes the necessary norms and values that underlie social interaction and community cohesion. Social relationships are the purview of the discipline of sociology, especially its Durkheimian tradition. The cultural andmoralmotivations for engagement with others contrast with the self-interest foregrounded in economics and with the coerced conformity stressed in political science and the law. Sociologists maintain that people comply voluntarily and even at their own expense if they believe that norms are legitimate and just. While justifications of behaviour may be both practical and moral, they also have emotional valence. Much psychology, cognitive science, and neuroscience report that social emotions like compassion, gratitude, and pride are more powerful motives than material rewards. We help others because it feels “right,” not because we expect reciprocity. And we often regulate our behaviour more in response to informal social sanctions such as ostracism, shaming, and ridicule than to legal or economic penalties for noncompliance. Yet socialization into a culture and internalization of shared values are never complete. Values may be rejected, and rules challenged. Diverse subcultures and behavioural patterns persist. Conflicts erupt, disturbing consensus. Cultures are neither monolithic nor static. Assuming they are so has led many a communitarian into trouble. Etzioni’s essay does seem to assert that societies rest upon an identifiable if unnamed set of core moral values, while admitting a modicum of pluralism or multiculturalism. Even if such core values could indeed be enumerated, they are not forever fixed. Etzioni points to one reason why: culture changes through a process that he calls “moral dialogue.”

نوشته مقاله انگلیسی رایگان در مورد جامعه شناسی: گفتمان اخلاقی و تغییر هنجاری – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله پنجاه سال رهبری جامعه شناختی در علوم اجتماعی و پزشکی
عنوان انگلیسی مقاله Fifty years of sociological leadership at Social Science and Medicine
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۳۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR – MedLine
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۳٫۰۰۷ در سال ۲۰۱۷
شاخص H_index ۲۰۴ در سال ۲۰۱۸
شاخص SJR ۱٫۹۱ در سال ۲۰۱۸
رشته های مرتبط علوم اجتماعی
گرایش های مرتبط جامعه شناسی
نوع ارائه مقاله ژورنال
مجله / کنفرانس علوم اجتماعی و پزشکی – Social Science & Medicine
دانشگاه Department of Sociology-UCLA – Haines Hall – Los Angele – USA
شناسه دیجیتال – doi
https://doi.org/10.1016/j.socscimed.2017.11.007
کد محصول E9703
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
Keywords
۱ Medicalization
۲ Stigma
۳ Compliance/adherence
۴ Doctor-patient interaction
۵ Conclusion
References

بخشی از متن مقاله:
Abstract

In this review article, we examine some of the conceptual contributions of sociology of health and illness over the past fifty years. Specifically, we focus on research dealing with medicalization, the management of stigma, research on adherence and compliance, and patient-doctor interaction. We show how these themes that originated within sociology, diffused in other disciplines. Sociology in Social Science and Medicine started as an applied research tradition but morphed into a robust, stand-alone social science tradition.

Medical sociology has always had a leading presence at Social Science and Medicine. The journal’s founder and first editor-in-chief, Peter McEwan, was a sociologist with a mission to build bridges in the interdisciplinary field of the social studies of medicine. The first article of the inaugural issue, appropriately, offered an account of how public health officials defined the beginning of life. The next editors-in-chief – Mildred Blaxter and Ellen Annandale – were also high-profile medical sociologists. Over time, the journal gained a reputation as a valued resource for both clinicians and social scientists. While some early work drew from sociological theories, more research addressed health services issues geared toward clinicians. The range of topics, however, spoke to a wide range of interests; in an early issue, articles covered professionalization, legal aspects of medicine, medical education, alternative medicine, epidemiology even a case report of “pathological love.” In a field that values inductive conceptualizations and sustained theoretical engagements, sociologists of health and illness provide innovative conceptual tools that define phenomena and then diffuse into other research disciplines. This cultural authority, or ability to define things the way they are (Starr, 1982), covers many influential concepts from Bourdieu’s social and cultural capital used to examine social inequities in health to patterns in patientdoctor interaction. Concepts jumpstarting research furher include the extensive tradition of capturing illness experiences using notions such as biographical disruption and illness narratives (Bury, 1982; Frank, 1995; Riessman, 1990) and research on the medical profession set out by Freidson (Freidson, 1970; Toth, 2015). There is the influential introduction and elaboration of the social model of disability (Albrecht & Devlieger, 1999; Verbrugge & Jette, 1994), and investigations of trust and uncertainty in health care interactions and medical training pioneered by Renée Fox (Fox, 1957; Whitmarsh et al., 2007). A large body of research also flows from the Foucauldian-inspired research on governmentality and surveillance medicine at both the population and individual level (Armstrong, 1995; Hammer & Burton-Jeangros, 2013), and the role diagnosis plays in health care encounters (Jutel & Nettleton, 2011). In this anniversary article reviewing 50 years of sociological scholarship in Social Science and Medicine, we highlight some of these conceptual bright spots. Our list is inspired by the highly-cited pioneering work done on central ideas in sociology of health and illness but it is inevitably partial and incomplete. It is also anachronistic, written from a contemporary perspective; an editor writing in, say, 1975 would likely include topics that have now been picked up by the journal’s current sub-specialties. For instance, much research on medical education, which McEwan saw as an enduring preoccupation for Social Science and Medicine, has morphed into its own subfield. The most striking difference with the past may be that in the UK medical sociology is overwhelmingly based on qualitative research while social epidemiology focuses on quantitative methods, but in the US both methodological families fall under the rubric of medical sociology. Social Science and Medicine, however, follows the British model. Most of the manuscripts processed by the medical sociology office are therefore overwhelmingly qualitative (Timmermans, 2013).

نوشته مقاله انگلیسی رایگان در مورد پنجاه سال رهبری جامعه شناختی در علوم اجتماعی و پزشکی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


Abstract

Purpose – This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions’ (AAOIFI) related to Islamic financing products by Islamic banks in Bahrain and Qatar. Design/methodology/approach – The study measures compliance using disclosure indexes. The disclosure indexes include the three financial accounting standards of Murabaha, Mudaraba and Musharaka. The data are collected from the annual reports of 24 Islamic banks in Bahrain and Qatar over a period of 2012-2015. Findings – The paper found that Islamic banks in Bahrain and Qatar comply with AAOIFI financial accounting standards related to Murabaha, Mudaraba and Musharaka. However, there was a level of noncompliance in both countries. In addition, it found that the extent of compliance had increased over the 2012- 2015 period. Also, the Murabaha standard had the highest mean of compliance. Moreover, the results showed that the Islamic banks in Qatar tend to have more compliance of overall Murabaha and Mudaraba disclosures compared to the Islamic banks in Bahrain. Research limitations/implications – The findings are preliminary and highlight that the issue is of high interest to Islamic banks and AAOIFI. Hence, it requires a detailed follow-up to form a complete picture that would assist AAOIFI and regulators gear their policies toward better quality disclosure by Islamic financial institutions. Even though the findings are encouraging, future research is recommended to enforce compliance with the AAOIFI financial accounting standards. Originality/value – This is a pioneer empirical study that focuses on the level and trend of compliance with AAOIFI financial accounting standards related to the Islamic financing products of Murabaha, Mudaraba and Musharaka standards, especially in Qatar. Additionally, it is the first study comparing between the only two Gulf Cooperation Council (GCC) countries, i.e. Bahrain and Qatar, that mandatory apply the AAOIFI standards.

Introduction

The Islamic financial system differs from the conventional banking system due to its application of Islamic Shari’ah rules (i.e. Islamic law). The teachings of Islam prohibit products that charge riba (i.e. interest or usury) which conventional banks apply as a cost of advancing credit. In contrast, Islamic finance is based on the idea of profit-risk sharing. Under this model, the Islamic bank undertakes to share profits derived from an investment by a customer as well as potential losses arising from the venture. Islamic banking is continuing its tremendous expansion across the globe with assets reaching up to $1.3tn. After the establishment of the first Islamic bank in Dubai in 1975, Islamic banking increased rapidly and with more than 300 banks spread across more than 70 countries. A large portion of these Islamic banks is located in countries comprising the Gulf Cooperation Council (GCC). The increased expansion has led to the need to establish a regulatory framework to oversee their operations and handle the task of preparing useful standards. To this end, the Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) was established in 1991 to prepare accounting, auditing, governance, ethics and Shari’ah standards for Islamic Financial Institutions (IFI). However, little research has investigated the compliance with such standards. The AAOIFI is an Islamic international autonomous not-for-profit body established based on the Agreement of Association which was signed by Islamic financial institutions on 26 February 1990 in Algiers and was registered on 11 March 1991 in the Kingdom of Bahrain (AAOIFI, 2017). AAOIFI’s sole objective is to develop and disseminate accounting and auditing guidelines relevant to IFIs. AAOIFI prepares, promulgates and interprets reviews and amends accounting and auditing standards for IFIs (AAOIFI, 2017). AAOIFI’s organisational structures consist of General Secretariat, Board of trustees, Executive Committee, General Assembly, Shari’ah Board and Accounting and Auditing Standards Board. The organisation has so far published 96 standards and statements including one Financial Accounting Statement (i.e. Conceptual Framework for Financial Reporting by Islamic Financial Institutions) and 27 financial accounting standards (FAS), five auditing standards, 54 Shari’ah standards, seven governance standards and two code of ethics standards (AAOIFI, 2013). The AAOIFI accounting standards are mandatory in Bahrain, Qatar, Oman, Sudan and Syria (AAOIFI, 2017). Moreover, the AAOIFI accounting standards are either used as a basis of national accounting standards in Indonesia and Pakistan or adopted voluntarily in some countries such as Brunei, Egypt, France, Kuwait, Lebanon, Malaysia, Saudi Arabia, South Africa, United Arab Emirates and the UK (AAOIFI, 2017). AAOIFI auditing, governance and ethics standards are adopted by IFIs voluntarily (AAOIFI, 2017). AAOIFI is supported by 202 institutional members from 45 countries (AAOIFI, 2013).


 

مشخصات مقاله
ترجمه عنوان مقاله شیوه های افشای مالی در میان مقامات محلی مالزی: مطالعه موردی
عنوان انگلیسی مقاله Financial disclosure practices among Malaysian local authorities: a case study
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۲۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه امرالد
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس میباشد
نمایه (index) scopus – master journals
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
شاخص H_index ۴۴ در سال ۲۰۱۸
شاخص SJR ۰٫۴۳۸ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مجله بین المللی مدیریت بخش عمومی – International Journal of Public Sector Management
دانشگاه Department of Social Science – Universiti Putra Malaysia Bintulu Campus – Malaysia
کلمات کلیدی مطالعه مورد، مالزی، دولت محلی، افشای مالی
کلمات کلیدی انگلیسی Case study, Malaysia, Local government, Financial disclosure
شناسه دیجیتال – doi
https://doi.org/10.1108/IJPSM-05-2017-0138
کد محصول E9634
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Literature review
۳ Malaysia local government context
۴ Theoretical framework
۵ Research methods
۶ Research findings
۷ Discussion and conclusion
References

بخشی از متن مقاله:
Abstract

Purpose – The purpose of this paper is to understand and explain the financial disclosure processes among Malaysian local authorities (MLAs). Design/methodology/approach – Employing semi-structured interviews, data were collected from 26 members in five case study organisations, and interpreted using Gibbins et al. (1990, 1992) framework of financial disclosure. Findings – The study finds that financial disclosure is influenced by a hierarchical structure consisting of accountants, the Financial Accounts Committee, the mayor and other managers. The decision to disclose or not disclose was influenced by how sensitive the issue was. External auditors and mediators influenced both the identification of issues, disclosure position and disclosure output. Though there are many laws governing financial accounting, MLAs opportunistically chose to apply the Federal Treasury Circular largely because the external auditors used it. Research limitations/implications – This study contributes to the literature by illuminating who makes disclosure decisions, what influences these decisions and how. The study reveals hitherto un-researched contextual factors that affect disclosure, namely, religion and external auditors and the opportunistic choice of which laws and regulations to apply in financial disclosure. Future studies might want to apply this approach in other contexts to see what we can learn from them. Originality/value – Using case studies in the study of financial disclosure provided valuable insights into the complex and multi-dimensional phenomenon of financial information disclosure. The application of Gibbins et al. (1990, 1992) framework in the public sector and in Malaysia is novel.

Introduction

This study investigates the processes of financial disclosure among Malaysian local authorities (MLAs). Financial disclosure refers to “any deliberate release of financial information, whether numerical or qualitative, required or voluntary, or via formal or informal channels” (Gibbins et al., 1990, p. 122). Studies investigating disclosure practices in the public sector have mostly focussed on the incentives for disclosure of financial information (e.g. Perez et al., 2008; Laswad et al., 2005); or on disclosure quality (Robbins and Austin, 1986). There is, however, paucity of studies that examine the organisational, social and environmental context within which financial disclosure occurs (Gibbins et al., 1990; Adams, 1997; Hopwood, 2000; Carpenter and Feroz, 2001). Those which have sought to address this issue have approached it from outside the context in which disclosure decisions are made by analysing financial reports, surveys or websites and speculating how the factors they study might have affected financial disclosure decisions (e.g. Garcia and GarciaGarcia, 2010). Who makes particular disclosure decisions and the range of influences on this decision process is an empirical question that this study seeks to answer. Furthermore, most previous studies have been conducted in western countries (e.g. Garcia and Garcia-Garcia, 2010; Laswad et al., 2005; Robbins and Austin, 1986; Serrano-Cenca et al., 2016). Little attention has been devoted to the issue of accounting disclosure in local governments in South East Asian countries (see exceptions Coombs and Tayib, 1999; Ghani and Said, 2010; Tooley et al., 2010a, b). Those studies which have been undertaken have not addressed how MLAs arrive at the information in the annual reports (Coombs and Tayib, 1999) or websites (Ghani and Said, 2010) that they analyse. This study was undertaken within the context of Malaysia, a rapidly emerging economy, and specifically on local authorities. Focus on public sector financial disclosure in Malaysia is thus timely because this sector has been criticised as inefficient, unaccountable and corrupt (Siddiquee, 2006; Tooley et al., 2010a, b; The Sun, 2006). But at the same time, the country has embraced new public management (NPM) reforms (Hood, 1995) which implies adoption of private sector-like practices in the public sector (Abdul Khalid, 2008)[1].

نوشته مقاله انگلیسی رایگان در مورد شیوه های افشای مالی در میان مقامات محلی مالزی – امرالد ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله اصلاحات مالیاتی و اقتصاد سیاستی پایه مالیاتی
عنوان انگلیسی مقاله Tax reform and the political economy of the tax base
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۴ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۱٫۹۰۵ در سال ۲۰۱۷
شاخص H_index ۱۱۵ در سال ۲۰۱۸
شاخص SJR ۳٫۴۴ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله اقتصاد عمومی – Journal of Public Economics
دانشگاه Department of Economics – London School of Economics – United Kingdom
کلمات کلیدی اصلاحات مالیاتی، پایه مالیاتی، اقتصاد سیاسی، لابیگری
کلمات کلیدی انگلیسی Tax reform, Tax base, Political economy, Lobbying
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jpubeco.2018.06.005
کد محصول E9635
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
Keywords
JEL classification
۱ Introduction
۲ Base broadening reforms in recent history
۳ The economy
۴ Normative analysis: big bang or piecemeal reform?
۵ Positive analysis: tax reform and public good needs
۶ Concluding remarks
Appendix A. Supplementary data
References

بخشی از متن مقاله:
ABSTRACT

This paper studies the political prospects for reform in a model where the tax base and statutory rate are separate instruments of tax policy. The model suggests that large changes in the tax code may be easier to enact than marginal reforms. The tax base faces a tipping point where even the beneficiaries from tax exemptions support reform. At this tipping point, tax reform is Pareto improving. Politically feasible tax reform occurs when fiscal needs are large, but may nonetheless involve reductions in marginal tax rates. There is strategic complementarity in lobbying for tax exemptions, resulting in multiple equilibria. The model’s main predictions are consistent with recent tax reforms in OECD countries.

Introduction

The politics of tax reform are taking center stage once again, just as public debts are mounting worldwide. Congress passed a substantial change to the U.S. tax code in December 2017; calls for tax reform have also emerged in Spain, Portugal, Italy, and Greece following the debt crisis in Southern Europe. Tax reform was a centerpiece of the legislative agenda of the current Indian parliament. Frequently, tax reform involves changes not only in tax rates, but also in the tax base. Proposals eliminating exemptions or closing loopholes involve a change in the tax base. Indeed, expanding the tax base was central to the most successful reforms in recent history. For example, the landmark 1986 U.S. tax reform eliminated exemptions to both corporate and personal taxes. Reviewing the history of any major tax reform, one sees immediately that broadening the tax base,while often economically desirable, is also politically contentious. (See Birnbaum and Murray, 1987 on the politics of the U.S. Tax Reform Act of 1986). An interest group that was powerful enough to secure a tax exemption is sure to resist attempts to eliminate this exemption when reform is on the table. This paper explores the political determinants of the tax base. To this end, I propose a model where a government meets its revenue needs through a choice of not only the tax rate, but also the tax base. These two policy dimensions appear important in actual reforms and are central to the discussion in this paper. This framework allows us to evaluate individuals’ preferences for tax exemptions and the tradeoff between the two policy dimensions. In the model, all agents and goods are identical ex-ante and there is no economic rationale for tax exemptions. A broader tax base is more efficient, as it removes a wedge between the prices of taxed- and tax-exempt goods. However, in political equilibrium, certain goods may nevertheless be exempt from taxation. The rents from tax exemptions are large and concentrated, while their costs are diffuse. Therefore, a special interest may attempt to secure a tax break despite the inefficiency it creates. This phenomenon is familiar from our understanding of special interest politics. (See Grossman and Helpman, 2002). The novelty here is the study of the budgetary and general equilibrium implications of the inefficient policies that result and their political repercussions. While a tax exemption increases the relative demand for a good, the resulting inefficiencies reduce aggregate demand. The model yields a simple expression that quantifies the general equilibrium losses borne directly by the beneficiaries of tax exemptions. When inefficiencies in the tax code reach a critical point, special interests themselves are willing to forgo their tax breaks in favor of tax reform: the elimination of all tax exemptions. Importantly, no (small) special interest would forgo its tax break in isolation. The rents from a single exemption are large, but the budgetary and general equilibrium gains from its elimination are negligible. At the same time, a broad coalition of special interests may agree collectively to give up their tax breaks for tax reform. I derive the (minimum) coalition size that would collectively forgo its tax exemptions for the enactment of tax reform. I show that the size of this coalition is decreasing in the government’s fiscal needs. Hence, the scope for tax reform is greater when the government wishes to raise more revenues.

نوشته مقاله انگلیسی رایگان در مورد اصلاحات مالیاتی و اقتصاد سیاستی پایه مالیاتی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله مالیات فروش محلی، اشتغال و رقابت مالیاتی
عنوان انگلیسی مقاله Local sales taxes, employment, and tax competition
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۱ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۱٫۲۷۸ در سال ۲۰۱۷
شاخص H_index ۶۳ در سال ۲۰۱۸
شاخص SJR ۱٫۴۵۴ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس علم منطقه ای و اقتصاد شهری – Regional Science and Urban Economics
دانشگاه Department of Economics – Kent State University – USA
کلمات کلیدی رقابت مالیات بین ایالتی، مالیات بر فروش، مالیات های محلی، مدل های مرزی، خرید مرزی
کلمات کلیدی انگلیسی Inter-state tax competition, Sales tax, Local taxes, Border models, Cross-border shopping
شناسه دیجیتال – doi
https://doi.org/10.1016/j.regsciurbeco.2017.10.012
کد محصول E9636
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
JEL Codes
Keywords
۱ Introduction
۲ Empirical strategy, accounting for economic distance, incorporating strategic tax competition
۳ Local county sales tax rate and employment data
۴ Results
۵ Discussion and conclusion
References

بخشی از متن مقاله:
ABSTRACT

Most analysis of the economic impacts of sales taxes does not include local taxes, despite the fact that they account for one-fifth of all sales tax collections and vary widely across states. This paper addresses that omission, estimating the effect of sales taxes on employment at state borders using county-level quarterly data and a newly developed data set of local county tax rates. The findings indicate that sales tax increases, relative to cross-border neighbors, lead to losses of employment, as well as payroll and hiring, but these effects are only found in counties with large shares of residents working in another state. The employment effects are also likely to be relatively short-lived, as they occur in the period before tax competition occurs and competitive jurisdictions are able to strategically respond and minimize cross-border tax differentials. Comparing estimates of sales tax effects with and without local county sales taxes show that omitting county taxes does not lead to meaningfully different estimates.

Introduction

State borders are commonly used to explore the impacts of taxation, as they represent both sharp differences in rates as well as heightened opportunity for responses of households and firms (Mikesell, 1970; Mikesell, 1971, Holmes, 1998; Rohlin et al., 2014). This is especially true in the case of sales taxes, where inter-state rate differentials might motivate residents to simply cross the border to shop, depriving a state of tax revenues, retail sales, and potentially jobs (Fox, 1986; Hoyt and Harden, 2005). In fact, the rate differentials between neighboring states are large in many cases, with state general sales tax rates ranging from zero (in four states) to 8.25 percent. Each of the continental states without a sales tax borders at least one other state with a rate of 6 percent or higher (Fig. 1). Furthermore, a relatively large empirical literature, recently surveyed by Leal et al. (2010), provides evidence the households are willing to shop across borders if price differences are sufficiently large. The study of the economic costs of sales taxes is complicated, however, by a number of factors. First, most studies fail to account for the existence of local county sales taxes, which are often substantial and can either offset or exacerbate actual cross-border rate differences. Thompson and Rohlin (2012), for example, finds a strong negative effect of states sales taxes on employment, but does not control for local county rates, which could bias the results.2 There is reason to think that the bias could be non-trivial, as two thirds of border counties in states with sales taxes have a local county tax, and rates range from 0.5 to 5.0 percent (in 2009). Local taxes account for one fifth of all state and local government sales tax revenue (Census, 2015). Second, sales taxes, particularly local county taxes, could be endogenously determined. Specifically, there is a concern that changes in state and county sales taxes are correlated with the health of the local economy and are therefore endogenous. The bias is ambiguous because it could be that policy makers in healthy local economies feel their areas can withstand a sales tax increase or it could be that distressed areas more likely to raise their sales taxes because of a need of tax revenue generation. Relatedly, there is a strong possibility that states, counties and cities strategically respond to their cross-border neighbors’ tax policies. This strategic response, documented in Agrawal (2015) represents another source of potential bias. Finally, it is unlikely that the most commonlyused distance measures, cross-border contiguity, and linear distance, are very good proxies for the economic costs influencing household shopping behavior.

نوشته مقاله انگلیسی رایگان در مورد مالیات فروش محلی، اشتغال و رقابت مالیاتی – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تحریم های مالیاتی و قیمت گذاری اوراق قرضه
عنوان انگلیسی مقاله Tax distortions and bond issue pricing
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۲ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF) ۵٫۱۶۲ در سال ۲۰۱۷
شاخص H_index ۲۰۶ در سال ۲۰۱۸
شاخص SJR ۱۲٫۴۸۹ در سال ۲۰۱۸
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مالیاتی
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله اقتصاد مالی – Journal of Financial Economics
دانشگاه Southern Methodist University – Cox School of Business – USA
کلمات کلیدی شهرداری، اوراق قرضه، معاف از مالیات، انحراف مالیاتی، آربیتراژ مالیاتی، کوپن، قیمت نهایی
کلمات کلیدی انگلیسی Municipal, Bonds, Tax exempt, Tax distortions, Tax arbitrage, Coupon, Issue price
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jfineco.2018.05.005
کد محصول E9637
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
Keywords
JEL classification
۱ Introduction
۲ Empirical evidence
۳ The taxation of bonds
۴ A dynamic model of issuance and trading
۵ Conclusion
References

بخشی از متن مقاله:
abstract

Original issue premium (OIP) bonds are the norm in the US tax-exempt market but very rare in the taxable market. A tax subsidy helps explain this disparity. Unlike bonds issued at par or discount, the price of OIP bonds can fall and yet remain above par, providing secondary market buyers with more tax-exempt coupon and less taxable market discount gain. The subsidy for OIP bonds explains additional, previously undocumented empirical facts. In a calibration exercise, the subsidy’s expected cost to the U.S. Treasury is estimated at $1.7 billion per year.

Introduction

Tax incentives affect investors’ portfolio and trading choices, asset prices, and ultimately issuers’ financing choices. If these incentives are not the expression of optimal policies, the resulting distortions can cause inadvertent fiscal transfers, waste of real resources, and a suboptimal allocation of capital. The US municipal bond market is a unique setting to observe tax distortions. It is the world’s only sizable market for tax-exempt assets, with a total capitalization of nearly $4 trillion. The exemption of interest income attracts almost exclusively taxable investors, magnifying the effect of any remaining taxes. This paper shows an important, tax-driven municipal market peculiarity: the prevalence of bonds issued with a price above par, known as original issue premium (OIP) bonds. In 2015, 94% of all noncallable tax-exempt bonds were issued at a premium. These premiums are large: the average ten-year bond was issued at a price of 119 per 100 face value. By contrast, premium bonds are rarely offered in the taxable market. In 2015, less than 1% of corporate bonds, 17% of taxable municipal bonds, and 1% of US Treasury bonds were issued at a premium, with almost all the remainder issued near par.2 In this paper, I propose a novel explanation for this striking difference: the US tax code subsidizes premium tax-exempt bonds. I estimate this subsidy’s expected cost to the US Treasury to be about $1.7 billion per year. If a tax-exempt bond is bought and held to maturity, all investor income is tax exempt, and the bond’s issue price is inconsequential. The subsidy materializes only when bonds are sold at a loss in the secondary market. Consider the case of a bond issued at par, i.e., with an issue price equal to face value. Suppose interest rates rise and an investor buys the bond at a discount to face value. When the bond matures and the issuer pays off the full face value, the buyer realizes a gain. This gain is labeled a market discount gain and is taxed as ordinary income, regardless of whether the bond itself is taxable or tax exempt.3 Unlike par bonds, OIP tax-exempt bonds are tax efficient simply because their price can fall and yet remain above par, avoiding the market discount label and the associated tax.4 Fig. 1(a) illustrates a concrete example. At time 0 two identical investors, Alice and Bob, buy equal amounts of two identical, risk-free tax-exempt bond issues. The bonds are issued at par, i.e., with a coupon rate equal to the yield and a price equal to face value (normalized to 100). Shortly after, at time ε, yields rise and the market prices of the bonds drop to 90.

نوشته مقاله انگلیسی رایگان در مورد تحریم های مالیاتی و قیمت گذاری اوراق قرضه – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله یک چارچوب مفهومی برای تدریس حسابداری مدیریت
عنوان انگلیسی مقاله A conceptual framework for teaching management accounting
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۱۰ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه الزویر
نوع نگارش مقاله Short communication
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابداری مدیریت
نوع ارائه مقاله ژورنال
مجله / کنفرانس مجله آموزش حسابداری – Journal of Accounting Education
دانشگاه Penn State University – University Park – United States
کلمات کلیدی حسابداری مدیریت، چارچوب مفهومی، اقتصاد سازمانی
کلمات کلیدی انگلیسی Management accounting, Conceptual framework, Organizational economics
شناسه دیجیتال – doi
https://doi.org/10.1016/j.jaccedu.2018.05.004
کد محصول E9638
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Highlights
Abstract
Keywords
۱ Introduction
۲ Literature review
۳ Markets and organizations
۴ The toolkit of management accounting
۵ Topics in management accounting
۶ Tools for strategic analyses
۷ Conclusion
Acknowledgements
Appendix A. Supplementary material
Research Data
References

بخشی از متن مقاله:
ABSTRACT

This paper proposes a conceptual framework for teaching management accounting. The framework is rooted in distinguishing organizations from markets and draws on the fast-developing field of “organizational economics.” Market clearing prices, infinitely divisible commodities, and regime of private property rights are three aspects that can theoretically characterize market transactions. This paper argues for conceptualizing the subject matter of management accounting as a response to the relative absence of these aspects of market transactions within organizations. Specifically, management accounting procedures can be classified as instruments that: coordinate the demand and supply of resources in the absence of prices; measure resource consumption given indivisibilities in the cost function; and control resource use when the ownership of assets is separated from its control. This conceptual framework not only lends intellectual coherence to the subject matter of management accounting but also permits its diverse topics to be arranged in a logically articulated manner.

Introduction

This paper proposes a conceptual framework for teaching management accounting. About twenty years ago, Vangermeersch (1997, p. 45) complained that “management accounting seems to be a free-standing phenomenon without a deep philosophical basis (that) would facilitate the teaching of cost/management accounting.” Responding to his call, there have been many attempts over the intervening years to specify frameworks for and redefinitions of management accounting. This ongoing effort to think through the foundations of management accounting is also linked to renewed attempts to professionalize the field. Section 1 of this paper surveys the relevant scholarly and professional literature to show how the proposed conceptual framework offers a meaningful contribution to it. Section 2 selectively examines the literature on “organizational economics” to draw out those aspects that can illuminate the field of management accounting. The analyses of organizations are a vibrant and growing area of economics (Gibbons & Roberts, 2013), and it is the distinction between markets and organizations that constitutes the bedrock of organizational economics. In particular, it will be argued in Section 3 that three theoretically assumed features of market exchanges—market clearing prices, infinitely divisible commodities, and private property rights—can serve to conceptually delineate markets from organizations as contrasting modes of organizing economic transactions. In Section 4, the typical toolkit of management accounting is logically derived from the foregoing dimensional analysis of organizations. Within organizations, managerial decisions, rather than prices, fundamentally influence the allocation of resources. Moreover, unlike markets, organizations are not only marked by the separation of ownership and control but also by the presence of indivisible or lumpy resources. The toolkit of management accounting can be linked to, or even more strongly, logically derived from, these features of organizations. Specifically, whereas coordination tools, as exemplified by budgets, are needed to replace the missing price mechanism, control tools such as variances, and costing tools such as activity-based costing (ABC), are necessitated by the absence within organizations of private property and divisible resources, respectively. A coherent grouping of specific topics is presented in Section 5 of this paper. It is shown that most of the topics discussed in management accounting textbooks can be classified within the proposed tripartite toolkit and a case is made for a grouping of topics whose order unfolds in an articulated manner.

نوشته مقاله انگلیسی رایگان در مورد یک چارچوب مفهومی برای تدریس حسابداری مدیریت – الزویر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.


 

مشخصات مقاله
ترجمه عنوان مقاله تاثیر تغییرات اقلیمی بر فرکانس رانش زمین: مطالعه موردی حوضه ی Esino (ایتالیا مرکزی)
عنوان انگلیسی مقاله Impact of climate change on landslides frequency: the Esino river basin case study (Central Italy)
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۳۶ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
پایگاه داده نشریه اسپرینگر
نوع نگارش مقاله
مقاله پژوهشی (Research article)
مقاله بیس این مقاله بیس نمیباشد
نمایه (index) scopus – master journals – JCR
نوع مقاله ISI
فرمت مقاله انگلیسی  PDF
ایمپکت فاکتور(IF)
۱٫۹۰۱ در سال ۲۰۱۷
شاخص H_index ۷۸ در سال ۲۰۱۸
شاخص SJR ۰٫۷۶۷ در سال ۲۰۱۸
رشته های مرتبط جغرافیا
گرایش های مرتبط تغییرات آب و هوایی اقلیمی
نوع ارائه مقاله
ژورنال
مجله / کنفرانس مخاطرات طبیعی – Natural Hazards
دانشگاه Department of Physical and Chemical Sciences – Universita` dell’Aquila – Italy
کلمات کلیدی مدل های آب و هوایی منطقه ای، اثرات تغییرات آب و هوایی منطقه ای، آستانه بارش برای وقوع زمین لغزش، مدل سازی آماری زمین لغزش، تصحیح شبیه سازی آب و هوایی
کلمات کلیدی انگلیسی Regional climate models, Regional climate change impacts, Rainfall thresholds for landslide occurrence, Landslide statistical modeling, Climate simulations bias correction
شناسه دیجیتال – doi
https://doi.org/10.1007/s11069-018-3328-6
کد محصول E9626
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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فهرست مطالب مقاله:
Abstract
۱ Introduction
۲ Study area and materials
۳ Methods
۴ Analyses
۵ Conclusions
References

 

بخشی از متن مقاله:
Abstract

Researchers have long attempted to determine the amount of rainfall needed to trigger slope failures, yet relatively little progress has been reported on the effects of climate change on landslide initiation. Indeed, some relationships between landslides and climate change have been highlighted, but sign and magnitude of this correlation remain uncertain and influenced by the spatial and temporal horizon considered. This work makes use of statistically adjusted high-resolution regional climate model simulations, to study the expected changes of landslides frequency in the eastern Esino river basin (Central Italy). Simulated rainfall was used in comparison with rainfall thresholds for landslide occurrence derived by two observation-based statistical models (1) the cumulative event rainfall–rainfall duration model, and (2) the Bayesian probabilistic model. Results show an overall increase in projected landslide occurrence over the twenty-first century. This is especially confirmed in the high-emission scenario representative concentration pathway 8.5, where according to the first model, the events above rainfall thresholds frequency shift from * 0.025 to * 0.05 in the mountainous sector of the study area. Moreover, Bayesian analysis revealed the possible occurrence of landslide-triggering rainfall with a magnitude never occurred over the historical period. Landslides frequency change signal presents also considerable seasonal patterns, with summer displaying the steepest positive trend coupled to the highest inter-model spread. The methodological chain here proposed aims at representing a flexible tool for future landslide-hazard assessment, applicable over different areas and time horizons (e.g., short-term climate projections or seasonal forecasts).

Introduction

Over the next decades, societies will face massive environmental changes potentially able to substantially alter life styles and priorities (Lenton et al. 2008). Climate change will possibly be the major driver of such changes. However, if on the one hand the scientific community unequivocally recognized over these past decades the connection between the increase in greenhouse gases (GHGs) concentration and the increase in global temperature (Bindoff et al. 2013), on the other hand, changes in the rainfall patterns as a second-order effect of the increased temperature is connoted by higher uncertainty. Such reservations concern the magnitude and frequency of extreme events, how they will scale across the globe in response to the increase in temperature (Seneviratne et al. 2012; Scoccimarro et al. 2013; Drobinski et al. 2016). Notwithstanding these uncertainties, a broad consensus prevails on the acceleration of the hydrological cycle in a warmer atmosphere (Trenberth 1999; Mariotti et al. 2002; Lorenz and DeWeaver 2007; Volosciuk et al. 2016); acceleration appears strongly affected by the local-scale morphological and orographic peculiarities. (Xoplaki et al. 2004; Walsh et al. 2014). Rainfall is a major trigger of landslides (e.g., De Vita and Reichenbach 1998; Guzzetti et al. 2007), one of the most widespread geohydrological hazards over the world, and an increase in rainfall frequency and intensity may directly affect landslides frequency and magnitude thus increasing ensuing damages and fatalities. Indeed, good progresses have been made in linking the amount of rainfall needed to trigger slope failures (e.g., Crozier 1996; Aleotti 2004; Guzzetti et al. 2007; Martinotti et al. 2017), yet the nexus between climate change and landslide initiation appears more complicated and requires further study (Dikau and Schrott 1999; McInnes et al. 2007; Crozier 2010; Coe and Godt 2012). The available literature indicates a relationship between landslides and climate change, but the sign and strength of this correlation remain uncertain and extremely influenced by the spatial and temporal horizon considered (Seneviratne et al. 2012; Gariano and Guzzetti 2016). Landslides, strictly depending on geological, geomorphological, and land cover contexts, represent a category of climate change-related impacts (Pisano et al. 2017), which understanding and management require specific considerations. Moreover, the implementation of effective landslide adaptation measures depends on the availability of plausible multi-scale information about future climate trends. Regional climate model (RCM) simulations are considered primary tools for climate impact studies focusing on rainfall and other key climate variables (Giorgi 1990; Giorgi and Mearns 1999; Giorgi et al. 2009; Hawkins and Sutton 2009; Jacob et al. 2014).

نوشته مقاله انگلیسی رایگان در مورد تاثیر تغییرات اقلیمی بر فرکانس رانش زمین – اسپرینگر ۲۰۱۸ اولین بار در آی اس آی دانلود ISIDL. پدیدار شد.

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