Twenty-year review of South African fiscal policy: A tale of two sustainabilities

In 2014 democracy in South Africa was 20 years old. The democratic government in 1994 inherited both a high and increasing public debt/gross domestic product ratio and significant development backlogs. The government had to establish fiscal sustainability, yet also pursue development in a sustainable way. This article explores the government's performance in reconciling fiscal sustainability with sustainable development. The article shows that fiscal policy has been sustainable over the 20 years, with some risks appearing towards the end, and that the government pursued sustainable development through reallocating resources within the budget and by spending more in real terms. Three phases can be identified: 1994–2000, 2001–08 and 2009–13. However, poor service delivery and low levels of government investment during the 20 years threaten to undermine economic growth. Lower growth consequently threatens the sustainability of both fiscal policy and development, which, in turn, again undermines growth prospects. Hence, the article also identifies key future challenges.     

江西省休闲农业示范点空间分布特征研究

[目的]深入分析江西省休闲农业示范点空间分布特征,进而可以提出促进区域休闲农业提升发展的对策建议。[方法]选取2010—2016年江西省国家级和省级休闲农业示范点作为数据,基于最邻近点指数、核密度估计法、不均衡指数和数量类型评价的方法,研究江西省休闲农业示范点的空间分布、类型构成与发展水平。[结果]江西休闲农业示范点空间上呈现聚集型分布特点,主要分布于中心城市、大型景区周边和交通干线沿线,以休闲农园、观光农园和生态农园等类型为主,存在空间分布不均衡、类型结构不合理等问题。[结论]以区域中心城市为中心,建设五大主题功能片区,优化多层级交通游线组织,加强城市、景区与农业资源丰富、生态环境优越区域的交通联系,并充分发挥休闲农业示范点的辐射带动作用,大力扶持培育休闲农业新业态,可以促进区域休闲农业的全面均衡发展。     

A preliminary theoretical examination of the targeted public distribution system in India

A theoretical model of targeting in the public distribution system is set out. In any system of targeting there could be inclusion and exclusion errors. These errors could be reduced by search by the state. The state aims to minimise the costs of food administration subject to keeping the magnitude of the exclusion error bounded. Targeting involves a consideration of the objective poverty level, the official poverty level and the targeted poverty level by the state. The targeted poverty level could be less than the official poverty level if the extent of search is not adequate. The objective poverty level is an increasing function of the above poverty line issue price of food due to exclusion errors, a decreasing function of the procurement price of food and by definition the below poverty line issue price of food. The instruments in the hands of the state are the official poverty level, the above poverty line issue price for food, the procurement price of food and the extent of search. The comparative static implications of the model are set out.     

闽侯县闲置农地生态安全评价研究

[目的]根据闽侯县农用地闲置情况,结合当地社会经济及生态环境发展情况,深入分析闽侯县闲置农地的生态安全发展水平。[方法]建立闽侯县闲置农地生态安全评价指标体系,分别从农村垃圾处理点数量、财政支农资金、外部进入农村投资、农业生产总值、种粮补贴、自然灾害、农业技术水平、农村生物的多样性程度、农村家庭收入结构、农村生态补偿金额、农地的整理规模及环保支出占GDP比重共确定12个指标进行深入研究,运用普通最小二乘法对设计的多元线性回归模型进行回归,进一步对闽侯县闲置农地的生态安全水平进行评价。[结果]农村垃圾处理点数量、财政支农资金、种粮补贴、环保支出占GDP比重、生态补偿金额、生物多样性程度对闽侯县闲置农地生态安全水平起到促进作用,呈正相关趋势;自然灾害则与闲置农地生态安全水平呈负相关趋势。[结论]整体看来,闽侯县闲置农地的生态安全水平主要受到当地经济、环境及生态基础三大因素的影响。     

产业转型、就业结构调整与收入分配

本文通过对比中国非农就业的行业分布和收入增长1995—2013年期间四个时间点上的情况，用布朗分解方法分析了收入增长的原因，重点考察了行业分布变化所代表的产业结构调整对收入增长的贡献作用。研究结果表明，中国劳动收入增长的主要原因是市场化改革所带来的收入机制的完善，低技能劳动力的大量供给使中国产业结构向低技能低收入的方向倾斜发展，这不利于整体收入的增长和分配。近年来产业转型对收入增长的贡献作用开始加强，这会成为新时期中国劳动收入的新增长点。     

Information technology developments of logistics service providers in Hungary

The objective of this research is to examine the role of sector-specific information technology (IT) developments and their significance in terms of the revenue and earnings before tax of Logistics Service Providers (LSPs), as well as the impact of these developments on the flexibility and integration of LSPs. A survey questionnaire was conducted with 284 LSPs participants. The data provided by the 51 responding enterprises provided a representative sample for the analysis of the sample population and the drawing of general and relevant conclusions related to basic population. It can be concluded that their revenue, earnings before tax and degree of integration into the supply chain depend on the sector-specific IT developments carried out by the given enterprise. IT investments will remain important in the future and the introduction and leveraging the best technologies may yield competitive advantages and higher financial rewards for LSPs.     

品牌认同视角下“生产商-经销商-终端商”价值共创的逻辑再构

随着产业链与供应链的深入与完善,以品牌认同为引领的价值创造再一次引起关注,基于"生产商-经销商-终端商"三位一体的价值共创思维是重塑品牌形象强化品牌认同的关键.研究认为:经销商层面中人口基数、人均可支配收入、配送能力等是实现价值增值的因素,生产商层面中市场费用支持、分销政策支持、品牌战略提升是促进价值提升的关键,终端商层面中客情维护、货龄管理、品牌维护是保障价值实现的途径.     

Cooperative game analysis of coordination mechanisms under fairness concerns of a green retailer

This study discusses how a green retailer's fairness concerns affect product greenness and profit and explores how to distribute surplus profits under the fairness concerns using cooperative game theory. Research findings indicate that cooperation contributes to increasing channel profits and improving product greenness, but the fairness concerns are detrimental to them. The three proposed coordination mechanisms (SVM, NSM, and TVM) are feasible to ensure coalition stability, but their beneficiaries differ. NSM benefits a manufacturer, while SVM benefits retailers. Additionally, the green retailer's fairness concerns serve as distribution tools to narrow profit gaps between the manufacturer and the green retailer.     

重庆市乡村旅游资源空间特征及其与乡村振兴关系研究

[目的]探究重庆市乡村旅游资源的结构类型和空间特征,分析乡村旅游资源数量与乡村振兴之间的关系,对重庆市乡村旅游产业发展和促进乡村振兴具有指导意义。[方法]文章利用GIS技术定量分析重庆市乡村旅游资源的空间分布特征,通过空间分布模型探究乡村旅游资源空间分布的聚集程度,利用地理联系率探析人口规模和经济发展水平与乡村旅游资源分布的配合度。采用回归模型从整体上对重庆市乡村旅游资源数量与乡村振兴的关系进行分析,利用Pearson相关系数对不同经济发展区域关系进行研究,试图得到乡村旅游资源数量与乡村振兴的辩证关系。[结果]重庆市乡村旅游资源具有4种类型,农事体验类所占的比重最大,达到43.46%,乡村文化类所占比重最低为2.30%。乡村旅游空间布局特征结果表明重庆市4种乡村旅游类型在空间上的分布存在较大的区域差异,都呈现集中分布, 4种类型的景点与人口和经济的配合度较高。回归分析结果表明,乡村旅游资源数量与休闲农业和乡村旅游接待人次、农村卫生厕所普及率、村综合性文化服务中心覆盖率、县级以上文明村和乡镇占比和农村居民人均纯收入之间存在均衡关系。Pearson相关性分析结果表明除休闲农业和乡村旅游接待人次外,乡村旅游资源数量仅与农村居民人均纯收入之间存在低度相关性,不同经济区相关系数差异较大。[结论]综合以上研究结果,乡村旅游资源的空间分布特征既受当地经济发展的影响,同时又促进当地经济的发展,表明重庆市乡村旅游资源对乡村振兴具有一定的促进作用。建议在今后的发展中应拓展乡村旅游类型,提高乡村文化类景点的数量和比重,促进重庆市乡村旅游产业的均衡发展,实现不同经济区乡村经济的协调发展。     

基于T型账户解析《基础会计》利润分配的会计处理

利用T型账户这一辅助手段对利润分配的会计处理进行分析和计算,这样既可以把抽象转化为形象,又使学生容易接受,取得事半功倍的效果。