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RESOURCES CONSUMPTION ACCOUNTING FOR A RATIONAL PRODUCTION COSTS: A CASE STUDY

Maytham Nema Obeid
2022 مجلة اكد للدراسات المحاسبية المعاصرة  
This study aims to examine the effectiveness of using the resource consumption accounting system to reduce the cost of the product as one of the advanced approaches to allocating costs.  ...  Using this system in the Iraqi industrial companies is an important step in improving the accuracy of measuring costs and thus reducing the cost of its products and achieving a competitive advantage.  ...  flow of costs and allow managers to make the right decisions: A-Causality Principle: Causality The most important concept is that it provides rationality, logic and responsibility for the model, which  ... 
doi:10.55202/ajcas.v1i2.13 fatcat:tinynoult5gwlo52ukosc3qyiy

Collective Responsibility in the Cooperative Governance of Climate Change

Alessandro Piazza
2021 Sustainability  
It begins by reconstructing the analysis of climate change as a Tragedy of the Commons in the economic literature and as a Problem of Many Hands in the ethical literature.  ...  This paper sets out a proposal for framing collective responsibility as a central element within the cooperative governance of climate change.  ...  Conflicts of Interest: The author declares no conflict of interest.  ... 
doi:10.3390/su13084363 doaj:d6836afcfefc4be380650045123d4ff4 fatcat:tjikap65a5cilf3oppwlsntjoy

Ontologies, socio-technical transitions (to sustainability), and the multi-level perspective

Frank W. Geels
2010 Research Policy  
The MLP is characterized not as a grand or unifying theory, but as a middle range theory that makes crossovers to some ontologies and not to others.  ...  To that end, the article discusses seven social science ontologies (rational choice, evolution theory, structuralism, interpretivism, functionalism, conflict and power struggle, relationism), their assumptions  ...  I am particularly thankful to Johan Schot for our stimulating discussions about ontologies (and other issues) and to the KSI network for providing an intellectually exciting environment.  ... 
doi:10.1016/j.respol.2010.01.022 fatcat:qrmkl42frzfatlct42ozj4kz6a

iReason: Multimodal Commonsense Reasoning using Videos and Natural Language with Interpretability [article]

Aman Chadha, Vinija Jain
2021 arXiv   pre-print
Furthermore, iReason's architecture integrates a causal rationalization module to aid the process of interpretability, error analysis and bias detection.  ...  While images offer a rich and easy-to-process resource for us to mine causality knowledge from, videos are denser and consist of naturally time-ordered events.  ...  Finally, we rationalize our causality output using the causality rationalization module which accepts the output c from the prior step along with e 1 , e 2 and the outputs a string explaining our rationale  ... 
arXiv:2107.10300v1 fatcat:pgvieshkp5hidmpu6pc25uuwia

What Behavioural Economics Has to Say about Financial Literacy

Morris Altman
2013 Applied Finance Letters  
Whereas the boundedrationality approach focuses on informational gaps (complex and asymmetric information),framing effects, institutional design problems, and human capital deficits (inclusive ofexperiential  ...  methodological approaches to behavioral economics.Of particular importance is the errors and biases approach, which attributes much offinancial illiteracy to the cognitive shortcomings of the human brain  ...  can't easily and correctly predict the future implications of current decisions. • Individuals are influenced by how problems are framed, even if the frame appears, on the surface, not to change the substantive  ... 
doi:10.24135/afl.v2i1.9 fatcat:tr5vkqguv5f5dl75i3km4teyiq

Complementary vantage points: integrating hydrology and economics for sociohydrologic knowledge generation

Marc F. Müller, Morgan C. Levy
2019 Water Resources Research  
Second, we find that economic theories based on rational choice can be used to decipher known paradoxes in water resources, which can help address the challenge of sociohydrologic knowledge generation.  ...  Specifically, we review (1) empirical methods and (2) theoretical approaches from economics and connect the two through a proposed iterative framework.  ...  Acknowledgments The authors would like to thank Sally Thompson, Michèle Müller-Itten, Judson Boomhower, David  ... 
doi:10.1029/2019wr024786 fatcat:oglfixtkm5brjhgv43a6dsh2fy

Policy analysis, science and politics: from 'speaking truth to power' to 'making sense together'

Robert Hoppe
1999 Science and Public Policy  
In an historical overview, this paper links to the paradox that the increasing scientification of politics leads to a politicisation of science.  ...  For a long time, scientists offered their capabilities as 'speaking truth to power'. Since the beginning of the 1990s, this input has been transformed into an argumentative policy analysis.  ...  The critical approach to policy analysis turns a blind eye to this problem.  ... 
doi:10.3152/147154399781782482 fatcat:kq77bjfkwbdwtpr5yvddvubz4m

Taking Ideas Seriously within Political Settlements Analysis

Tom Lavers
2018 Social Science Research Network  
Work on political settlements has, for the most part, emphasised explanations based on material interests, paying little to no attention to the causal role of ideas.  ...  The paper then proposes an adapted framework that seeks to respond to this challenge and, drawing on three of ESID's comparative projects, highlights how a focus on ideas can deepen our understanding of  ...  Cognitive ideas provide 'guidelines, and maps for political action', frequently framed as technical or scientific rationales, for example, outlining how a policy can address a particular problem framing  ... 
doi:10.2139/ssrn.3123026 fatcat:4hrhftsilrfaxei3umdaljmkem

Three approaches to coordinated bargaining: A case for power-based explanations

Christian Lyhne Ibsen
2014 European journal of industrial relations  
This article reviews and discusses three different theoretical approaches to the study of coordinated collective bargaining which posit three different causal mechanisms for coordination.  ...  Rational choice posits power relations based on resource-dependence; rationalist institutionalism posits rules of the game; and discursive institutionalism stresses shared meaning structures.  ...  This brings us to the final approach and a different causal mechanism behind coordination.  ... 
doi:10.1177/0959680114527032 fatcat:fkwdf7d5mncgbf6iocazf4uv7q

Exploring the Problem-Finding and Problem-Solving Approach for Designing Organizations

Jackson Nickerson, C. James Yen, Joseph T. Mahoney
2012 Academy of Management Perspectives  
This paper explores the extent to which the problem−finding and problem−solving approach can provide a foundation for joining the capabilities, dynamic capabilities, and governance perspectives as a way  ...  This paper explores the extent to which the problem-finding and problem-solving approach can provide a foundation for joining the capabilities, dynamic capabilities, and governance perspectives as a way  ...  , we mean identifying assumptions or providing a causal logic in the research.  ... 
doi:10.5465/amp.2011.0106 fatcat:pcy432gnwre7vfx554pqmbghv4

Nonrenewable Resources and The Inevitability of Outcomes

Benjamin Hale
2011 The Monist  
Fifth, I offer a nonconsequentialist route around the problem of causal and rational impotence. II.  ...  If an individual actor understands her reasons for vegetarianism or voting according to a consequentialist rationale, the argument from impotence, causal or rational, is persuasive.  ...  They will then abruptly slide into a discussion of the costs of mitigation efforts to reverse climate change versus the projected economic costs of climate change (for examples of this, see the Stiglitz  ... 
doi:10.5840/monist201194319 fatcat:3swxql2yhbdxvjcuhlek3ufqna

Integrating health into the complex urban planning policy and decision-making context: a systems thinking analysis

Helen Pineo, Nici Zimmermann, Michael Davies
2020 Palgrave Communications  
The analysis was informed by collaborative rationality and systems theories and the results were used to develop causal loop diagrams (CLDs) of producers and users' mental models.  ...  However, indicator producers often conceptualise policy-making as a rational and linear process, therefore underestimating the complex and contested nature of developing and implementing policy.  ...  Acknowledgements We wish to thank the valuable time and contributions of study participants and system dynamics colleagues in the authors' department who reviewed early causal loop diagrams.  ... 
doi:10.1057/s41599-020-0398-3 fatcat:ntch4bthtfaebeuhnofelppemi

The water-energy-food nexus: An integration agenda and implications for urban governance

Francesca Artioli, Michele Acuto, Jenny McArthur
2017 Political Geography  
Three hypotheses about the interplay between integrative policy framings and urban governance are explored to reconcile integrative policy framings at the urban scale: the appropriation of the nexus narrative  ...  This examines the nexus in the context of current approaches to urban governance and power relations shaping the provision of water, energy and food in urban areas.  ...  Our strategy to address this tension stands between macro-dynamics and local contingency, aiming to develop a middle-range approach that analyses the approach as a causal narrative to frame policy and  ... 
doi:10.1016/j.polgeo.2017.08.009 fatcat:oeiry2sqq5egdpfadyusohawnm

Approaches for Framing Sustainability Challenges: Experiences from Swedish Sustainability Science Education [chapter]

Barry Ness
2019 Science for Sustainable Societies  
The outcome of the chapter is a more comprehensive understanding of which approaches are useful for different sustainability problem constellations and a deeper comprehension of how the framing tools can  ...  The approaches include the (1) Driver-Pressure-State-Impact-Response (DPSIR) framework, (2) causal loop diagrams (CLDs), (3) multi-scale and level perspective, including transition theory and management  ...  Causal Loop Diagrams A causal loop diagram (CLD) is a general approach to the qualitative analysis of systems; CLDs incorporate both human and social parameters into a single, sometimes sophisticated,  ... 
doi:10.1007/978-981-13-9061-6_3 fatcat:3lmy73o365aj3gpgnewcalkdsi

Problematizations in Health Policy

Carol Bacchi
2016 SAGE Open  
Problematizations in health policy: questioning how "problems" are constituted in policies SAGE Open, 2016; 6(2):1-16  ...  Specific policy process theories and frameworks-respectively, comprehensive rationalism, Kingdon's (1984 Kingdon's ( /2003 ) "problem stream," "wicked problems," and the WPR approach-are used to illustrate  ...  The emphasis on measurement and technical expertise leads to the labeling of this approach, in some accounts, as "technical rationalism."  ... 
doi:10.1177/2158244016653986 fatcat:tbbybjqbfna2jkuxwk4dh4z4pi
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