Financial development,economic growth and convergence clubs

To study the role of financial development in economic growth, we apply an array of convergence tests designed to capture nonlinear transitional dynamics to real outputs per capita. Strong evidence of multiple convergence clubs is observed, implying that the clubs are formed based on the initial level of real output per capita and average growth rate. Our empirical results show that the stage of economic growth of each country plays an important role for the composition of the convergence clubs. Furthermore, financial development emerges to be a significant determinant, albeit plays differently in the economic growth of each convergence club.     

交通运输业高质量发展与环境保护融合动力机制及路径

本文以交通运输业高质量发展与环境保护融合为导向,分析交通运输业高质量发展与环境保护现状,阐述交通运输业高质量发展与环境保护融合的内在机理,剖析交通运输高质量发展与环境保护融合的政策驱动、绿色发展需求驱动、优质服务动力、转变发展动力、技术创新动力、利益补偿动力等外部融合动力机制,以及行业竞争力动力、基于绿色发展的组织管理制度创新、绩效驱动等内部融合动力机制。研究建议提出:构建低碳交通技术标准体系,健全基于环境保护的交通建设运营治理机制;探索低碳交通与环境保护成本补偿制度,优化交通运输业产业结构,推动交通运输行业技术升级;建立公路建设与运营环境风险智能控制机制,应用智能技术对交通运输业环境进行协同治理。     

Evidence of a glass ceiling for arts and culture professionals in Korea

Using the five available waves of the Wage Structure Survey data, this study employs quantile decomposition to investigate the existence of a glass ceiling among Korean professionals. The decomposition results for all professional workers show an inverse U-shape, which implies no evidence of a glass ceiling. However, we find a monotonically increasing pattern for arts and culture professionals, indicating strong evidence of a glass ceiling on their labour market. This result implies that, as the wage quantile moves from lower to higher levels, female professionals in arts and culture jobs face significant barriers to career advancement. This analysis supports the recent assertion of UNESCO that gender equality in culture is not immune to inequalities and discrimination.     

Can professional skepticism be learned? Evidence from China

The purpose of the present study was to explore whether professional skepticism can be learned in a classroom setting, an issue that has received scant attention in the prior literature. A questionnaire was administered to students enrolled either in the accounting program or in the business administration program of a large college in China. The author finds that participation in ethics education is positively related to students’ professional skepticism, whereas participation in auditing education is not related to accounting students’ professional skepticism. The author also finds that accounting and nonaccounting business students exhibit no significant difference in their scores of professional skepticism.     

新发展格局视野中的消费券发放问题与重构研究

2020年面对新冠肺炎疫情冲击,各地纷纷发放消费券刺激消费。本轮发放消费券的省市和规模远超以往。考察当前各地消费券的实践,其存在三方面的问题:短期刺激消费与构建发展新格局缺乏衔接、地方各自为政与顶层设计阙如、财政补贴与财政约束的张力。针对这些问题,本文从新发展格局视野提出将当前消费券重构为财政和金融融合的消费金融券,使之成为构建新发展格局中扩大内需的长期政策和重要的宏观调控工具。消费金融券的制度设计要与社会结构新特征和新趋势相契合。针对低收入群体的消费金融券,应以财政补贴为主、以重大生活项目消费的利息补贴与信用担保为辅。针对中等收入群体的消费金融券,应以利息补贴为主,通过消费金融的方式扩大消费。加大消费金融券的全国顶层设计,明确中央和地方财政支持产业的范围和力度。     

对财务会计中重要性原则的探讨

财务会计原则中的重要性原则是属于西方财务会计的一条重要原则。对于重要性原则的正确认识和运用,能够使财务会计工作中核算费用大大降低,同时使财务会计工作数据信息更加准确,对于财务会计人员来讲是非常有利的一项原则。因此,论文就现如今财务会计性原则中的重要性原则作深入论述。     

Discretionary technology bootlegging tensions in institutional healthcare work

We explore individuals who take some of their technology use ‘underground’, described as ‘bootlegging’, to enhance healthcare work. We find that healthcare professionals’ informal use of mobile applications in healthcare work sometimes ‘sticks out’ and this produces professional identity tensions: (1) conflict with perceptions of professional behaviour, and (2) defilement of expert judgment. Our analysis, moreover, reveals that identity work (i.e. ‘accepting’ and ‘sensemaking’) provides a coping mechanism to deal with these unresolved professional identity tensions. This paper contributes to a better understanding of the constitutive entanglements and two‐way interactions of discretionary technology bootlegging, professional identity and autonomy in institutional healthcare work.     

江苏省生态农业与生态旅游业耦合研究

[目的]目前我国正处于关键的经济转型期,生态农业和生态旅游业作为生态文明建设的重要产业之一,其耦合发展对于存进产业结构优化升级具有重要作用。[方法]通过构建生态农业与生态旅游业指标体系,采用灰色关联法计算江苏省生态农业与生态旅游业的关联度,进一步通过耦合协调度模型分析两者的协调程度。[结果]生态农业系统与生态旅游系统中的旅游经济、旅游资源和旅游价值的关联度分别为0.719,0.673和0.621,大小顺序分别为旅游经济旅游资源旅游价值,而生态旅游系统与生态农业系统中生态系统、经济系统和社会系统的关联度分别为0.687,0.700和0.626,大小顺序分别为经济系统生态系统社会系统,耦合作用均分别为较强、较强和中等。2012~2016年江苏省生态农业和生态旅游业耦合度处于磨合阶段,但一直在增加,同时耦合水平经历了初级协调发展水平到中级协调发展水平的过程。[结论]江苏省生态农业和生态旅游业的耦合发展仍有进步的空间,今后应加强耦合发展机制,推动两大耦合产业走向更深更广的发展领域,促进生态文明建设,同时保证生态产业的可持续健康发展。     

河南省中牟县低碳农业发展评价研究

[目的]以河南省中牟县为研究对象,通过评价中牟县低碳农业发展水平,试图探索适合中牟县低碳农业的发展道路,并为当地低碳农业发展提供参考依据。[方法]文章采用统计数据分析法、调查统计分析法以及层次分析法。搜集分析2005~2015年中牟县低碳农业相关数据,构建低碳农业系统发展评价指标体系,得出中牟县低碳农业历年综合得分。[结果]中牟县低碳农业发展呈逐年上升趋势,2005~2015年年均增长率14.50%。其中,农业社会因素、农业经济因素发展得分高于低碳农业综合得分,年均增长率分别为23.90%、25.20%,但农业资源和环境方面发展缓慢,年增长率分别为2.30%、-1.40%。[结论]中牟县低碳农业呈现稳固上升发展态势。2005~2015年中牟县低碳农业数据分析表明,农业社会和经济系统的发展是中牟县低碳农业发展的重要推动力;而农业资源的投入、农业环境问题已成为中牟县低碳农业发展的主要阻碍制约因素。