减量增效技术的选择性采纳与集成推广策略

[目的]基于农户“选择性采纳”特征开展减量增效技术的系统集成与打包推广,是降低推广成本、提高推广效率的重要途径。[方法]文章运用2017—2018年浙江省638户稻农调研数据,基于列联分析、Order Probit与Multivariate Probit模型,从采纳强度和采纳结构两个方面,分析了农户化肥减量增效技术选择性采纳特征及其影响因素。[结果]农户选择性采纳现象十分普遍,且技术属性与资源禀赋共同塑造了选择性采纳特征：（1）采纳强度较低,减肥技术平均采纳强度为1.74项。（2）虽然总体上农户更加偏好资金密集型技术,但采纳结构差异明显,多项减肥技术采纳决策中同时存在替代与互补关系。（3）禀赋约束是决定农户选择性采纳的重要因素,其中劳动力数量、家庭收入等经济禀赋决定了劳动力密集型与资本密集型技术的取舍进而影响了采纳强度与采纳结构,而参与技术培训、加入合作社等社会禀赋则有助于缓解经济禀赋约束。[结论]减量增效技术的集成推广应基于农户资源禀赋异质性,制定更为灵活化、差异化的推广方案。     

多重政策影响下农户秸秆机械粉碎还田技术采纳行为仿真分析

[目的]实施农作物秸秆机械粉碎还田是提高农业生产率和减少环境污染的重要举措。为有效推动农户采纳秸秆机械粉碎还田技术,探索政策刺激对农户采纳决策行为的影响变化规律,为政府政策制定和实施提供理论依据和决策参考。[方法]文章基于Agent建模思路和方法,设计农户采纳决策模型和政策情景,对政府补贴、秸秆禁烧、农技推广3种政策组合刺激影响农户采纳秸秆机械粉碎还田技术的动态过程进行仿真分析。[结果]农技推广政策与其他政策组合实施对环境认知程度较低的农户而言,通过成功的信息诱导来刺激农户偏好对采纳决策影响具有明显效果;3种政策合理组合刺激农户采纳秸秆机械粉碎还田技术的作用效果最佳;从政策组合刺激农户选择秸秆机械粉碎还田技术的实现方式来看,当秸秆禁烧与推广政策组合时,提高信息诱导措施强度有助于农户倾向选择购买农机来实施秸秆机械粉碎还田。反之,提高对秸秆焚烧行为的处罚力度有助于农户倾向选择购买专业服务来实施秸秆机械粉碎还田。[结论]政府应将补贴、处罚和信息诱导措施组合实施来推动农户采纳秸秆机械粉碎还田技术,且从长远看随时间推移,有适度管制,政府可逐渐放松补贴和信息诱导措施刺激的力度,农户通过学习会从传统秸秆焚烧行为向选择秸秆机械粉碎还田行为转变。     

自然风险对农户技术采用行为的影响——以荔枝为例

[目的]由于近年来台风灾害、高温干旱、低温冷害、阴雨天等异常气候对荔枝产量、品质造成了不可低估的损失,有必要研究农户荔枝生产中应对自然灾害的防灾减灾技术的采用情况及其影响因素。[方法]通过对荔枝主产区广东、广西、海南的257荔枝种植户的入户调查,运用二元选择模型实证分析自然风险对农户采用荔枝间伐、高接换种、水肥药一体化技术行为的影响。[结果]农户间伐技术采用率最高,其次为高接换种技术,水肥药一体化技术采用率最低;广东省一半以上的农户采用了间伐技术,广西间伐技术采用率次之为39.0%,而海南省仅15.2%的农户实施了间伐;广西一半以上的农户采用了高接换种技术,而广东省采用率为34.0%,海南省农户基本没有采用高接换种技术;水肥药一体化技术采用率由高到低依次为广东、海南、广西。[结论]是否受灾与影响农户是否采用高接换种技术显著正相关;受灾减产比例与农户是否采用间伐技术、高接换种技术呈反比;地区虚拟变量与农户是否采用间伐技术、水肥药一体化技术显著负相关。     

丘陵山区马铃薯种植户机械化技术采纳行为影响因素分析

[目的]马铃薯是全国重要的粮食作物,虽然多年来马铃薯种植的人工成本一直居高不下,但在实际生产中是否采纳机械化技术,丘陵山区的马铃薯种植户有很多的考量。文章通过分析丘陵山区种植户自身因素与环境外部因素对马铃薯机械化技术采纳的影响,为提升丘陵山区马铃薯农业机械化水平提供政策建议。[方法]将重庆市马铃薯种植区归纳为1h经济圈、渝东北、渝东南3个样本区域,收集201份马铃薯种植户调研问卷,构建二元选择Logit模型,定性分析15个影响丘陵山区马铃薯种植户机械化耕作、播种和收获技术采纳行为的因素。[结果]对丘陵山区马铃薯种植户而言,马铃薯种植面积、用地适宜机械化作业情况与主要劳动力年龄显著影响其对机械化耕作技术的采纳,示范户、种植区域以及购买机械、扩大面积的意愿显著影响其对马铃薯机械化播种与收获技术的采纳。[结论]通过提高马铃薯从业人员素质、扶持马铃薯示范户和合理优化产业布局来深入推进丘陵山区马铃薯机械化发展。     

Pirate Wireless: Revenue Recognition in the Telecommunications Industry

Pirate Wireless is a telecommunications company with stores and offices all over the globe. Jim Bayley is an extremely busy professional who enters into a contract with Pirate Wireless for the ultimate purchase of a smartphone with one‐year warranty, voice and data services, Cryptonite encryption software, and an extended warranty. The case requires students to act as Assistant Controller of Pirate Wireless Corporate and determine the appropriate revenue recognition for Pirate Wireless's contract with Jim Bayley. This mandates a thorough review of the five steps of revenue recognition set forth in Revenue from Contracts with Customers, the jointly converged standard issued by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) in May 2014. The FASB's Accounting Standards Codification 606 is effective for all U.S. public entities for fiscal years ending after December 15, 2017. The IASB's International Financial Reporting Standards (IFRS) 15 applies to an entity's first annual IFRS financial statements for a period beginning on or after January 1, 2018. This case is appropriate for an undergraduate or graduate level Intermediate Accounting course.     

Online job search in the Spanish labor market

Using data from the Spanish survey on equipment and use of ICTs in households for the period 2007–2011, we study the decision of Spanish jobseekers to search for a job online, and explore potential differences between unemployed and employed workers. Since only those jobseekers that have accessed the Internet can perform an online job search, we use bivariate probit selection models to correct for potential selection bias. Our results show that Internet Spanish jobseekers tend to be younger, better educated, more Internet-savvy, and live in urban areas compared to those that only use traditional search channels. However, we find that employment-to-employment and unemployment-to-employment transitions differ by gender, nationality, household income, and time aggregate factors. We find evidence of a digital divide in adoption and usage by age and educational attainment. These findings suggest that policy makers and human resources managers should take into account these disparities in Internet usage to guide their public programs and recruiting strategies.     

Access to ICT in rural and urban Thailand

This paper addresses the information and communication technology adoption decisions of Thai households. The findings suggest that household composition, education, wealth, and occupation are key factors determining information and communication technology adoption. The rural–urban gap of mobile phone adoption was negligible in 2009 after controlling for household characteristics, while the gaps for other information and communication technologies have persisted. Having a family member migrate to work elsewhere significantly increases the likelihood of mobile phone adoption.     

Asset Disposal as a Method of Real Earnings Management: Evidence from the UK

We examine asset sales as a method of real earnings management around the benchmarks of loss avoidance and last year's earnings. Evidence is reported of asset sales to boost or reduce earnings near the benchmark of last year's earnings. For the zero earnings benchmark our results are moderated by the opening balance of accruals: only firms with high levels of accruals use asset sales to boost earnings to avoid a loss and only firms with low levels of accruals use asset sales as part of a big bath. We suggest that firms with high accrual balances find it difficult to use additional income-increasing accruals but find it more convenient to write off accruals rather than sell assets to artificially reduce earnings. International Financial Reporting Standards (IFRS) are associated with reduced use of asset sales for gains and especially with reduced asset sales for losses. We ascribe this to IFRS introducing additional judgement and estimation in relation to the valuation of both long-lived and current assets on a recurring basis.     

电子商务网站在线评论对手机销量影响的实证研究

采用数据抓取方法获取京东商城在线评论数据,使用SPSS软件对数据进行多元回归,通过评论数量、负面评论、评论长度和评论时效性4个维度,研究了在线评论对电子商务网站产品销量的影响,并按照品牌的热门程度将产品分类,进一步分析了品牌对负面评论和评论时效性是否具有调节作用。研究发现,评论长度、评论时效性对销量具有显著的正向影响,而评论数量、负面评论和产品价格对销量具有显著的负向影响。在品牌的调节作用下,评论时效性的影响力减弱,而负面评论对销量的影响则增强。根据研究结果,提出改善电子商务网站在线评论机制的针对性建议。     

Potential impacts of increasing average yields and reducing maize yield variability in Africa

This study evaluates the potential impacts of investing in Drought Tolerant Maize (DTM) in 13 countries of East, South and West Africa. The analysis utilizes geo-referenced production data at the regional and household levels and employs a model that estimates both the conventional mean yield gains and the additional benefits from yield stability gains of DTM varieties as well as impacts on poverty. The results indicate that by 2016, adoption of DTM can generate between US$ 362 million and US$ 590 million in cumulative benefits to both producers and consumers. Yield variance reductions stand to generate considerable benefits, especially in high drought risk areas. These benefits translate into poverty reductions in the range of 0.01–4.29% by 2016. Significant benefits are also found among different types of households living in drought risk areas of Kenya, Ethiopia and Nigeria.