Which countries show favour towards negative,zero or positive population growth?

This article develops an overlapping generations model with eldercare by migrants and children in the context of the ageing problem and examines what conditions cause people to prefer a negative, zero or positive population growth rate. We find that a wage ratio of around 0.7 for eldercare by migrants can explain well the coexistence of negative, zero and positive population growth rates in the European Union. A country that does not need eldercare and has an optimistic view of the future will have a positive population growth rate. Other countries will have zero or negative population growth rates.     

A theoretical basis for public sector accrual accounting research: current state and perspectives

ABSTRACT

Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.     

基于TOE框架的企业采纳RFID决定性因素研究

RFID即无线射频识别技术,是一种发展迅速的物联网技术。近年来,不少企业开始尝试采纳RFID以提高绩效和竞争优势。为了解释企业采纳RFID的决定性因素,研究者借助TOE框架开展了较多的实证研究,从技术背景、组织特征和外部环境的三大维度分析了影响企业采纳RFID的决定性因素。文献分析发现,技术复杂性、技术兼容性、成本、标准不统一、组织准备、高管支持、IT能力、环境不确定性、交易伙伴命令、竞争压力、政府支持和变革推动者是企业采纳RFID的主要决定性因素。研究结论既为RFID应用的相关者提供了管理启示,也指引了未来的研究方向。     

Trademark Law and Litigation in China

This article deals with trade relations between the EC and Japan by focusing on the automobile industry. It analyzes the performance of the European and Japanese car manufacturers in the EC market. It examines quantitative import restrictions as well as non-tariff restrictions such as technical regulations, the value-added system, state aid to European car producers, exclusive distribution system, and "rule of origin" requirements. The article also discusses how the Japanese car producers are reacting to the EC-92 program by pursuing at least three strategies.     

Developing an Integrative International Human Resource Model: The contribution of Chinese Multinational Enterprises

This study develops an integrative international human resource IHRM framework in Chinese MNEs mainly by examining the relationship between the intervening factors and IHRM policies and practices. It confirms that IHRM is associated with a variety of contextual and firm-specific factors, including political, legal, economic, socio-cultural factors, international strategy, organizational structure, organizational culture, stage and mode of internationalization, type and niche of industry, international experience, size of international operation, the reliance on international markets and top management perceptions of home HRM systems. These factors have differentiated impact and are changing over time. It also explores the impact of IHRM policy and practice on each other, arguing that there is interplay between IHRM policies and practices.     

中国耕地刚性管制与弹性调控框架构建

研究目的：剖析中国最严格的耕地保护政策实施中的新问题,构建耕地刚性管制与弹性调控政策框架,为中国耕地保护提供理论依据和实践方案。研究方法：文献综述法、归纳法、演绎法。研究结果：（1）新时代背景下中国耕地保护管控面临着耕地利用与质量建设分割、耕地保护手段单一、国土空间管控对立等新问题;（2）耕地刚性管制与弹性调控的目标为提高耕地质量抵抗力、保障非粮耕地恢复力和构造国土空间缓冲力;（3）依据数量、空间、利用方式的管理特征,形成耕地“四级分区”差异化的管控体系,通过全方位提高耕地质量提升耕地粮食总生产能力,实现“藏粮于地”,通过稳定生产和弹性调控,实现应对不同外部冲击情景下的耕地流量有序释放;（4）实现路径包括实施分区的全方位全流程的监测与治理,建立基于发展权和生态价值的补偿机制、“非粮化”复垦专项储备资金,设立保护性开发储备及应急复垦制度等。研究结论：构建中国耕地刚性管制与弹性调控框架,实现对现状耕地及潜力耕地分区差异化管控,可以有效应对外部风险冲击,在保障粮食安全的基础上,实现耕地资源的高效利用和管理,提高其利用效益,契合中国“藏粮于地、藏粮于技”战略。     

基于SOM的乡村振兴基础条件分区研究以甘肃省天水市为例

目的 构建乡村振兴基础条件综合评价体系,明确不同分区乡村振兴的优势条件和不足条件,分类提出乡村振兴的建议。方法 文章基于数据可获取性及科学性等原则选择乡村主体、资源禀赋、产业基础、区位条件和自然环境等5个评价指标,运用熵权法确定指标权重,利用综合评价法计算2018年天水市乡村振兴基础条件综合得分,采用自组织映射法（SOM）以乡（镇）为单元进行分区,并根据不同评价因子得分明确各区发展基础的优势与短板。结果 （1）天水市乡村振兴基础条件有较大的差异性,综合条件较高和较差乡（镇）占比较少,基础条件一般的乡（镇）数量占比最大,各乡（镇）各评价指标具有较大的空间分异性;（2）天水市乡村振兴基础条件可以分为4个区,综合得分分别为0.009 4、0.007 7、0.006 2和0.004 6,4个分区结果的优势条件分别是产业基础、资源禀赋、资源禀赋、乡村主体,而其不足条件分别是资源禀赋、乡村主体、自然条件和产业基础。结论 天水市各乡（镇）乡村振兴的基础条件具有明显的空间差异性,乡村振兴战略实施应依托优并发挥优势条件,补齐短板,因地制宜推进。     

运输问题出现退化解时0元添加的改进方法

运输问题表上作业法确定初始基可行解时,可能出现退化解,此时应当在适当的位置添加一个0元。本文探讨了这种情况下,如何恰当选取0元添加的位置,以减少表上作业法调整的工作量,最后提出了0元添加的改进方法。     

Evaluation of the Impacts of Innovation in the Health Care Sector: A comparative analysis

Assessing impacts related to the adoption of an innovation represents a particular challenge. However, the use of innovation in government organizations does have some effects: some intended, others unintended; some desirable, others undesirable. Findings in literature now suggest that the use of innovation in government organizations produces beneficial results for the most part. The purpose of this article is to provide a multi-dimensional framework for assessing the impacts of innovation on an organization’s performance as perceived by individual stakeholders and at organizational level. In particular, this framework is designed to evaluate the impacts resulting from the introduction of electronic medical records, namely an organizational, cultural, and technological innovation that many health care providers are currently undertaking. It provides the results of a comparative analysis carried out in Spain and Italy and discusses the need for a more systematic evaluation assessment of the innovation processes.