我国现代农业发展的现状、问题与对策研究

近年来,在科技支撑和制度支持的背景下,我国的现代农业得到了长足发展,取得了举世瞩目的成绩。但是在发展过程中也出现了很多问题,例如:与发达国家相比,科技装备相对落后,现代农业人才严重短缺,金融支持力度不足,市场机制不完善等,因此深入研究现代农业具有重要的现实意义。文章首先对何为现代农业进行了详细阐述;然后分析了我国现代农业发展的现状;再次分析了我国现代农业发展中存在的主要问题;最后提出了切实可行的对策,为现代农业发展提供一些参考,促进现代农业科学发展。     

国有风险资本与企业融资约束: 如愿以偿还是事与愿违?

我国国有风险资本是否实现了设立之初的目标,即是否纾解了企业融资困难呢?文章基于上市企业微观数据和手动采集的国有风险资本数据对此进行了系统研究.实证结果稳健地显示,国有风险资本可有效缓解企业后续融资约束,我国政府参与风险投资活动是有效的.进一步地,高持股比例、多联合投资、高政治层级的国有风险资本对受资助企业融资约束的缓解作用更强;且国有风险资本对经济欠发达、低制度质量环境下的企业、面临高环境不确定性和高竞争程度企业、民营企业、成长期与动荡期企业能产生更大的影响.机制检验表明,国有风险资本既能通过认证作用显著降低企业信息不对称程度,又能发挥政治关联的资源效应,包括显著促进银企关系和企业的商业信贷获取能力,并提升企业获得政府补贴的水平,从而减轻企业资金负担,缓解其融资约束.经济后果分析表明,国有风险资本能显著降低企业外部融资的股权资金成本和债务资金成本,帮助改善企业融资贵的难题,而且国有风险资本有助于企业在创新和经营方面的良性发展.但国有风险资本并未起到有效监督作用,不能缓解企业代理问题,尤其是会导致第一类代理成本的明显提高,而高管薪酬提升是其中的重要原因.据此,文章认为在未来的国有风险资本发展中,要把握"政府角色"介入的尺度,完善国有风险资本对企业的监督管理机制.同时适当兼顾各地区发展不平衡的情况,对中西部地区的国有风险资本发展提供适当且必要的帮助,以促进国有风险资本在新时期的长足发展.     

Cost Analysis of Calcium in Store Brand versus National Brand Grocery Products

Objective: This study was to determine if calcium fortification yields a higher price per serving in grocery store products. Researchers compared store brand to national brand grocery products in relation to cost in order to examine if calcium values were similar between store brand and national brand products. Methods: A total of 112 store brand and 211 national brand grocery products were collected from three low (national chain store), middle and high priced (Virginia and North Carolina regional store) grocery venues. Products were compared using price and calcium percentage per serving. ANOVA was used to determine between store brand and national brand for price per serving and calcium content, and between grocery venues. Results: National brand fortified products had a significantly lower mean price per serving when compared to national brand non-fortified products (p = 0.0002). There was no statistical difference between store brand fortified and non-fortified products (p = 0.9256). Low priced store brand products had the lowest mean price per serving ($0.34 ±0.24). Conclusions: This study found store brand products have similar calcium content as national brand products. Product cost was lower at low priced store compared to middle and high priced stores.     

事业单位财务档案管理体系建设研究

随着事业单位经济活动不断拓展,单位管理要与时俱进,不断创新,财务档案与经济活动息息相关,是事业单位管理的重要抓手,加强财务档案管理是提高事业单位经济管理能力的重要途径。文章立足事业单位,针对其管理特点,结合国家政策法规,详细介绍财务档案管理的必要性及管理现状,并通过管理实践,展示了财务档案管理流程和方法,是理论与实践的有机结合,对事业单位加强财务档案管理,提升整体管理水平具有重要借鉴意义。     

Is bank staff interaction associated with customer saving behavior in banks?

Major changes are underway in the U.S. retail banking sector toward heavy investments in technology and fewer in personnel. Using the 2017 survey of household economics and decision‐making (SHED) (n = 11,359), we examine the relationship between saving behavior related to emergency, long‐term and periodic expenses and personal, technological, and hybrid bank account access methods. Binary logistic regression models were used to estimate the odds of reporting various saving behaviors in relation to various banking access methods. Findings suggest that the personal access method is positively associated with savings behavior for periodic expenses for the general population, and negatively associated with emergency savings in people with lower education attainment. Technology is associated with all types of saving behavior, while the hybrid access method is associated only with saving for periodic expenses. As investments in self‐service technology increase, the importance of access methods to savings behavior must be considered.     

在校大学生志愿服务激励管理的影响因素分析 ——以北京世园会为例

在新的时代背景下,对于志愿服务的激励管理越来越重要,大学生作为新时代的青年更应该积极投身到志愿活动当中去,对于志愿服务过程中出现的问题进行解决,让志愿者在服务当中展现出更好的工作状态势在必行.通过影响北京世园会在校大学生志愿者们工作积极性的因素为切入点,发放问卷收集相关数据,运用文献法了解国内外研究现状,使用SPSS统计分析得出影响志愿者工作积极性的因素并提出具有建设性的对策建议,最终达到提升志愿者工作积极性的目的,让越来越多的人愿意投身到志愿服务当中去.     

Perceptions of the benefits of the A3 planner in facilitating project-based learning in accounting education

This paper evaluates ways of instilling project management skills into accounting-based learning by the use of an iterative A3 planner to plan, monitor and review assignment progress. The application of an A3 planner to facilitate a project-based learning (PBL) group assignment in undergraduate accounting education has been critically evaluated in terms of both the student and tutor experience. The study uses a mix of qualitative and quantitative data. Quantitative data assisting exploration of perceptions were collected through 100 undergraduate students. A series of focus group discussions were carried out to investigate students’ engagement and tutors’ teaching experiences regarding the adoption of the A3 planner. The results suggest that the A3 planner promotes active planning and effective management of a PBL group assignment. It makes students’ thought processes more visible thereby facilitating and enhancing the tutoring/mentoring process. Moreover a more interactive and transparent approach by doing assignment via the use of an iterative A3 planner has ensured more feedback points and action based efficiency in the doing approach for learners.     

Why will Trump lose the trade war?

ABSTRACT

The escalating U.S.–China trade conflicts have increasingly shadowed the outlook of the world economy. The Trump administration aims to achieve its strategic goals including reducing current account deficits, promoting the U.S. manufacturing sector, and curbing Chinese high-tech industries by waging the trade war against China. This paper argues that the current account deficits and the declining manufacturing sector in the U.S. are mainly driven by its internal structural factors, such as low saving rates, high labor costs, and rising service sector, rather than by the import competition from China. Moreover, the trade war further deteriorates the U.S. current account deficits and erode its comparative advantage, and it forces China to invest more in technological innovation and human capital, and thus promote its progress in high-tech industries. Thus, the U.S. will not be able to achieve its strategical goals and eventually lose the trade war.     

R&D Investments and Tax Incentives: The Role of Intra-Firm Cross-Border Collaboration*

U.S. multinational corporations increasingly use intra-firm, cross-border research collaboration to disperse R&D across different countries. This paper investigates the implications of such collaboration on the abilities of firms to garner benefits from R&D tax incentives. We find that the association between R&D intensity and tax incentives is three to five times larger when firms have extensive cross-border collaboration connected to a country. We also find that the effect is stronger when local intellectual property protection is weaker and when local innovation resources are higher. Our results suggest that cross-border collaboration helps firms achieve more tax-efficient R&D investments both by reducing the nontax frictions posed by weak intellectual property protection and by increasing the nontax benefits of foreign R&D.     

县域特色产业集群高质量发展研究

县域特色产业集群的快速发展有效推动了当地经济发展,在市场中形成了规模优势和竞争优势,是构成经济持续发展的关键动力.但是当前在发展过程中出现了较多的问题,影响了其发展质量和发展速度,基于此,本文对县域特色产业集群的发展优势、发展问题和发展策略进行了分析,以期可以为其高质量发展提供有效参考,扩大发展规模.