IFRS Adoption in Emerging Markets: The Case of Jordan

The aim of this study is to research the adoption of International Financial Reporting Standards (IFRS) in Jordan, which was one of the first Middle Eastern emerging economies to adopt IFRS. The paper investigates the related factors that pressure and prevent such adoption over time, and illustrates the developmental aspects of such adoption. An interpretive methodology is employed, and perceptions of the study's participants are analysed regarding the adoption of IFRS in Jordan, which is an area that is under researched. Semi‐structured interviews were undertaken to collect Jordanian experts’ perceptions. Based on the empirical data analysis and prior theoretical and empirical literature, an adoption model was developed, which can serve future studies as well. The model illustrates the paradox of accounting changes in emerging economies, in which the actual conditions that pressure IFRS adoption are also the conditions that prevent full adoption. The model also provides an explanation of the implementation process of IFRS in emerging economies at both country and corporation levels. It combines practical features and related theories in an integrative model seeking to explain the phenomenon of IFRS as a new accounting regulation change.     

Are there major differences in the attitudes and service quality of standard and seasonal employees? An empirical examination and implications for practice

Despite the increased use of seasonal employees by organizations, few studies have been completed on the attitudes and service quality of seasonal office workers. Using Lautsch's classification model, we analyzed the organizational context in which the standard and seasonal workers in this study were employed. Hypotheses were developed based upon the organizational analysis and social exchange theory. Results from archival data obtained from a web‐based organizational survey of 205 clerical and professional workers indicated contrary to expectations, standard and seasonal employees did not significantly differ in terms of perceptions of overall job conditions, perceived organizational support (POS), or job engagement. However, seasonal employees did report significantly fewer opportunities to work on challenging tasks, less comfortable physical working conditions, and less job security than the standard workers. As predicted, standard employees reported significantly higher levels of service quality performance than seasonal employees. Additionally, job engagement mediated the relationship between POS and service quality for both the standard and seasonal employees. Implications for managing seasonal employees are discussed.     

Can employee ownership and human resource management policies clash in worker cooperatives? Lessons from a defunct cooperative

The article analyzes the interaction between employee ownership, HRM policies and practices, and HRM outcomes in what was the world's biggest industrial worker cooperative for decades, and now defunct, Fagor Electrodomésticos. Using longitudinal internal data and detailed interviews with key stakeholders, this paper sheds light on how employee ownership conditioned HRM policies. HRM outcomes—such as job satisfaction and absenteeism—are also analyzed over a long period of time. Chronic nepotism when recruiting new members, failures in the training policy, impoverished and Taylorist working systems, and reverse dominance hierarchies are analyzed as factors that increased free riding and caused low satisfaction and the disengagement of working members. This case study contributes to the literature on HRM and worker cooperatives as it provides some insights that are rarely found in that literature. It also provides guidance to worker cooperatives about increasing the fit between employee ownership and HRM policies and outcomes.     

长江经济带中三角地区农业结构的分析与优化对策

[目的]从宏观、中观和微观3个层面深入分析长江经济带中三角地区湖北、湖南和江西3省的农业产业结构及其各产业差异性和相对优势及其竞争力。[方法]在宏观层面运用了传统的基尼系数分析3个省份历史发展上的地区经济水平差异,判断3个地区经济发展是否存在虹吸效应;从中观层面运用区位熵指数分析法分析区域农业产业结构,从农畜林渔等方面判断各区域产业专业化水平程度;从微观层面运用偏离—份额分析法(SSM)分离出3个地区的各部门产业的优势及其竞争力。[结果]区域内的经济差异变化呈不断增大的趋势,基尼系数不断扩大;湖北的种植业、渔业和农林牧渔服务业,湖南的种植业、林业、畜牧业和农林牧渔服务业,江西的林业、渔业都较中三角地区对应的子产业的区位熵指数高;江西木材和竹加工业和烟草业具有较大的产业竞争优势,湖北的茶叶、水产和瓜果疏菜产业优势明显,湖南地区农业产业综合优势主要在于烟草、水果、肉类以及木材和竹类加工业。[结论]通过比较地区农业产业竞争优势,提出发展地区产业特色,合理布局全域农业产业,提高农产品附加收益,稳固对结构优化的资金支持等对策建议。     

地理信息系统在农业决策服务中的应用

[目的]近年来,GIS技术逐渐渗透到农业各环节,在助力提高农业生产效率和经营效益等方面,发挥出越来越重要的作用,为农业现代化发展带来了生机和活力,文章将介绍地理信息系统技术在农业部农业决策服务系统建设过程中的应用,与农业系统从业者分享我们的GIS应用经验。[方法]在构建我国农业决策服务系统过程中,根据我国农业产业特征,选择以Eclipes为开发环境,以Oracle 11gR2为数据库,以SuperMapGIS-T ServerV2.0为服务发布管理平台,以国家测绘局提供的空间地理数据为基础,综合运用WebGIS、REST架构等先进技术,把全国农业生产、经营、流通、管理范围内的地理信息进行分类编制,建成一个功能齐全、应用方便的农业决策服务系统,从而实现了把GIS技术在农业部管理决策层面上的应用。[结果]通过深入调研、走访和分析,迄今历时2年时间,在设计并搭建农业部电子政务内网应用支撑平台的基础上,经研究策划,初步建成了农业部决策服务系统。[结论]GIS技术在农业决策服务中有巨大的应用潜力,不仅可为农业决策服务系统提供空间分析和可视化方法,而且通过该决策服务系统的运行,还能够实现农业部门提供日常监管和应急决策所迫切需要的空间信息。因此,GIS技术在农业决策服务中的应用前景广阔。GIS技术在农业决策服务系统建设过程中的应用,尤其是系统建设思路和架构,对继续探索GIS技术在农业各业务领域中的应用和农业信息平台研发,都将有较大的借鉴作用。     

辽宁省不动产统一登记面临的土地登记问题与对策研究

土地登记是我国开展最早,覆盖最广的登记工作。规范的土地登记能够为当前不动产统一登记的顺利开展提供制度和信息基础。随着《不动产登记暂行条例》[1]的颁布实施,我国不动产统一登记工作正式进入了实施阶段,但辽宁省的不动产统一登记工作尚未全面启动。因此,根据《不动产登记暂行条例》提出的登记依据、登记机构、登记簿册、信息平台"四统一"的新要求,文章对辽宁省不动产统一登记面临的土地登记存在的问题进行研究。结果表明辽宁省土地登记尚存在部分登记依据不明确、土地登记机构不统一、登记簿的建设有待完善,信息技术水平有待提升的问题,建议从健全登记法规,完善登记业务管理制度,统一技术标准并定期汇总三方面逐步解决。该研究将为辽宁省不动产统一登记工作的顺利实施提供合理化建议,为不动产统一登记工作中的土地登记的规范化提供参考。     

小麦种植效益影响因素与提高途径分析研究——以山东省日照市为例

小麦是世界各国重要粮食作物之一,也是我国整个农业生产的基础,处重要战略地位,关系民生和国家粮食安全。但在粮油大宗作物当中效益一直垫底,在迫切需要加快农业转型升级的同时,提高小麦种植效益非常重要。文章采用2000年以来有关数据,按高、中、低等3种不同产量水平计算产值,扣除当年种子、化肥、农药等直接成本和人工费用等间接成本,对小麦种植效益横向、纵向分析比较,得出近十几年来小麦种植效益大致经历了低迷期、增长期和稳定期等3个阶段,纯收入在45~400元/667m~2之间,效益增加主要得益于粮价的提高和政策性补贴。纵观国际市场、国内政策等宏观外因条件,结合人工、地力、劳动力素质等内因影响,解析了小麦种植效益制约因素。联系实际并辅以实例,提出了小麦当前种植效益在不能依靠小麦涨价的背景下,只能依靠科技手段,进一步挖掘增产潜力,走节本增效的路子。     

休闲农业研究述评

休闲农业作为一种旅游业与农业交叉的复合型产业,受到了国内外众多学者的关注。在梳理相关文献的基础上,文章对国内外休闲农业及其相关问题研究进行了较为详细的比较综述。研究认为,国内外学者关于休闲农业的研究路径颇不相同:国外学者普遍将休闲农业作为一种现象来研究,注重休闲农业发展中的经营主体、影响及社区居民的态度研究;而国内学者更多地将休闲农业作为转变农业生产方式的一种策略提出来,因而偏重于概念、发展模式、发展评价、规划与空间结构、需求主体、问题与对策等方面的研究。该文基于对现有文献的评析,对今后休闲农业研究的重点方向进行了展望:(1)应关注农民的参与意愿及经营行为研究;(2)要重视休闲农业产业集群化研究;(3)休闲农业产业链的拓宽、延伸及优化是未来研究需要关注的方向;(4)还需要深入探讨休闲农业发展中的土地流转问题。     

基于三阶段SBM-Malmquist指数的粮食生产用水绿色效率研究——以宁夏为例

目的 农业可持续发展离不开粮食生产用水效率,探明宁夏区域内粮食生产用水特征有助于提高该地区农水利用效率,实现农业绿色发展。方法 文章以粮食水足迹作为投入指标,粮食灰水足迹作为非期望产出指标,采用三阶段超效率SBM-Malmquist模型,对2006—2020年宁夏18个县区粮食生产用水绿色效率进行了测算。结果 （1）受粮食产量、播种面积以及种植结构的影响,宁夏粮食生产水足迹、灰水足迹地域分异明显,由北向南依次减少;（2）不同粮食品种灰水足迹不同,玉米的灰水足迹最多,造成的污染最严重,主要原因在于玉米播种面积较广,单位面积施氮量大于小麦和水稻;（3）剔除环境因素后发现,环境变量会夸大综合技术效率,导致不同地区粮食生产用水绿色效率不同。结论 研究发现：宁夏粮食生产用水绿色效率高于平均值的地区,如银川、永宁县、贺兰县等,主要受技术效率的影响;而低于平均值的地区,如平罗县、同心县、泾源县,受技术效率影响的同时也受到技术进步的影响。为此,宁夏农业生产用水管理要因地制宜,分区施策,在加大技术创新投入的同时,重点关注单位面积氮肥施用量;继续推进节水型农业,实现粮食生产用水绿色效率的稳步提升。     

知识外溢与创新的集聚——基于知识产品函数的一个理论综述

知识产品函数描述了知识投入和知识产出之间的一种关系,即知识产出是研发投入和人力资本投入的结果。但这种观点忽略了知识外溢对于知识产出的影响。随后,知识外溢、区域、产业集聚等因素逐渐被考虑进来,知识产品函数也不断得以修改和完善。但是,就知识投入和知识产出的衡量指标、知识产品函数的常数项及其适用范围等仍存在一些问题,这有待进一步深入研究。