Demand for improved fish feed in the presence of a subsidy: a double hurdle application in Kenya

Fish farming households’ demand for improved fish feed from the private market in Kenya is potentially influenced by the government's feed subsidy program. This article applies the double‐hurdle model to a cross‐section of fish farms to analyze demand for improved fish feed from private markets, and whether the government feed subsidy program has an effect on private demand for improved feed. The results indicate that households’ decisions to participate in the improved feed market are affected by the quantity of improved feed received from the government. Once the participation decision has been made, we find evidence of crowding‐in of the private improved feed sector; that is, the government's allocations of subsidized feed appear to increase private sector demand. In addition, the price of improved feed negatively affects the quantity purchased as expected. Education, extension contacts, and ease of marketing matured fish increase household propensity to purchase improved feed commercially. Policies that help reduce the price of improved feed such as reduction in tariffs on imported feeds and feed ingredients will foster demand for the feed, as will policies that facilitate marketing of fish at reasonable prices by households.     

发展外贸新业态助力构建新发展格局文献综

近年来,受外贸企业自身短板约束及外部环境压力影响,外贸新业态呈现快速发展趋势。而新发展格局提出后,学术界不仅关心新发展格局的具体内涵,更围绕构建新发展格局的内在要求展开了探讨。通过研究梳理,学术界认识到外贸新业态在促进内需、完善产业链供应链、提高开放水平、加快内外贸融合等方面发挥了积极作用。这既呼应了构建双循环新发展格局的内在要求,还指明了通过外贸新业态促进"双循环"新发展格局构建的探索方向。     

劳动力禀赋、耕地破碎化与农户生态耕种决策行为

[目的]为清晰识别影响农户生态耕种决策行为的影响因素,为我国农业可持续发展,加快耕地数量、质量和生态“三位一体”保护目标的实现提供参考。[方法]文章利用江西省11市47县（区）共1 488份农户的调研数据,从农户劳动力禀赋结构转变和小农生产造成耕地破碎的两大社会现象切入,采用双栏模型将农户生态耕种决策行为分为采纳意愿和采纳程度两个阶段进行实证分析研究。[结果]（1）以中位数为划分依据,有生态耕种采纳意愿的农户数占样本总数的67.20%,有采纳意愿的农户对10项具体生态耕种行为的平均采纳数为5.323项;（2）家庭总人口对农户生态耕种采纳意愿与采纳程度均呈负相关、劳动力人数均呈正相关,兼业程度对农户生态耕种采纳程度呈正相关,耕地破碎化对农户生态耕种采纳意愿呈负相关;（3）农户生态耕种决策行为还受到受教育程度、农业收入占比、是否加入合作社、是否享受农业补贴等因素影响。[结论]政府及相关管理部门一方面应注重农户临时务工平台搭建,拓展相关信息视野以提升生态耕种采纳度;另一方面应规范和推动土地流转与土地整治,促进土地规模化经营,降低破碎度。     

Frederick William Cronhelm (1787–1871)

Frederick William Cronhelm (hereafter FWC) made his mark in accounting by the publication in 1818 of a treatise entitled Double entry by single, a new method of book-keeping, applicable to all kinds of business; and exemplified in five sets of books. It was the seminal English contribution that identified and amplified the algebraical basis of double entry and made clear that a double entry system could be operated without resort to debits and credits. Given the importance of his contribution we present an answer to the question: Who was Frederick William Cronhelm and what were the factors that enabled and prompted him to make his contribution to accounting theory? In answer to the first part of the research question we provide details of FWC's family, employment, publications, community activities and his involvement in the bribery of voters which culminated in the disputed election at Beverley in 1868 when his employer Sir Henry Edwards was opposed by the well-known author Anthony Trollope. In answer to the second part of the research question three factors are identified: first, his employment by a woollen mill owner and merchant Henry Lees Edwards of Halifax; second, the publication of a translation of the works of Brahmagupta and Bháscara which revealed that Hindu mathematicians associated negative numbers with liabilities; and third, his interest in mathematics together with a creative ability which was stimulated by external events and new ideas.     

欧盟环保“双绿指令”及其启示

随着世界经济的快速发展,人类面临前所未有的环保压力,因此环境保护成为世界各国所关注的重要问题.在国际贸易中,各国对进口商品实施高标准的环保要求已成为大势所趋.欧盟的"双绿指令"正是在此背景下诞生和实施的,是欧盟环境保护理念和贸易保护主义相结合的产物.本文介绍了欧盟"双绿指令"的主要内容,并对其作出评析,重点提出了对我国环境立法的启示.     

Valuing the potential economic impact of climate change on the Taiwan trout

The purpose of this study is to estimate the value of the potential economic impact of climate change on the Taiwan trout (also referred to as Oncorhynchus masou formosanus), an endangered species that only lives in high mountain stream sections in which the water temperature is lower. A two-stage approach is adopted to estimate the value of the change in the Taiwan trout stock due to a change in climate. The first stage involves establishing the relationship between the Taiwan trout stock and climate change, while the second stage involves estimating the non-market value of the change in the Taiwan trout population using the double bound model associated with the contingent valuation method (CVM). Our results indicate that the total Taiwan trout population will decline from 1612 to 974, 560, and 146 if precipitation in Taiwan increases by 0.6 mm/day, while the temperature increases by 0.9 °C, 1.8 °C, and 2.7 °C, respectively. The mean willingness to pay per person per year to avoid a change in the trout stock caused by climate change is found to be US$16.22, US$25.72, and US$33.60, respectively.     

双重委托代理视角的内部控制

股权集中导致了小股东和控股股东间、控股股东与管理层间的双重委托代理问题的存在。作为内部控制思想渊源的委托代理关系的改变必然对内部控制理论的创新和发展提出要求，由中层会计核算系统和业务执行系统向高层决策系统渗透。与此相适应，内部控制需要从财务报告导向向价值创造导向转型。     

“双循环”新发展格局下提升黑龙江省粮食综合生产能力的路径研究

2020年,突如其来的新型冠状肺炎疫情席卷全球,世界经济遭受重创,我国拥有14亿人口,保证粮食安全是国之策略,黑龙江省作为我国粮食主产区,肩负着时代重任,在“双循环”新发展格局下,提升黑龙江省粮食综合生产能力意义重大。黑龙江省应坚持贯彻粮食安全新战略、坚持贯彻体制机制与科技创新的“双轮驱动”战略等战略举措,继续实施农业供给侧结构性改革、加强粮食基础设施建设、提升粮食全要素生产水平等提升粮食生产能力的路径选择,以及创新粮食生产企业对外投资新思路、大力培育和扶持大型粮食生产加工企业、加大境外粮食生产投资与合作的激励政策等。     

人民币升值压力的"虚与实"

本文从中国经济实际竞争力"虚实转换"的视角考察了"双顺差"造成的人民币升值压力的"虚"与"实".我国的对外开放政策、国内体制改革和汇率形成机制改革都应以增进我国经济可持续发展的实际竞争力为目标.基于我国当前的非均衡经济发展特征,有管理的渐进汇率升值是平稳推进我国中短期开放政策调整与中长期国内经济金融体制改革的战略性选择.     

Double Two*

Double Two is a privately owned clothing manufacturer based in the United Kingdom. The case portrays the historical development of the company, with specific emphasis on the last 20 years. The case outlines the structural and strategic management accounting issues confronting the company particularly over the last 20 years. Students are exposed to issues associated with balanced scorecard construction and implementation and the use of return on investment to measure divisional performance.