The Recognition and Timing of Deferred Tax Liabilities

Abstract:   This paper examines the characteristics of firms that account for deferred tax liabilities related to government investment grants under an extended adoption timing period. Not only the recognition but also the timing decision is associated with changes in future performance and changes in the debt structure. Recognisers outperform non‐recognisers in the future, while early recognition is related to post recognition performance but only for those firms that currently perform well. Changes in the balance sheet structure are also related to both decisions. Firms with recent increases in the debt level tend to postpone recognition, while currently well‐performing firms that increase their future debt level are less likely to recognise deferred taxes.     

董事会特征与自愿性信息披露的相关性研究

以沪、深两市的上市公司为研究对象,对董事会特征与公司自愿性信息披露之间的相关性进行了理论分析和实证检验。研究结果表明,董事会规模、独立董事比例与上市公司自愿性信息披露正相关;第一大股东委派董事比例、董事长与CEO两职合一与上市公司自愿性信息披露负相关。     

农业企业采纳大数据技术影响因素研究——基于ISM模型的实证分析

为提升大数据技术在农业领域的应用深度与广度,进一步挖掘农业数据资源,推动农业供给侧改革。基于189份农业企业调研数据,运用ISM模型,分析了农业企业采纳大数据技术影响因素及其关联关系与递阶层次结构。提出加大技术的研发力度,提高核心设备和技术的自主知识产权水平,加强大数据技术产业协作,培养企业数据管理意识与大数据技术型人才,加强大数据技术公共示范工程的宣传作用等对策建议。     

社会信任、感知价值对农户秸秆还田技术采纳意愿的影响——基于鄂豫两省样本农户的实证

目的 研究揭示社会信任、感知价值对农户秸秆还田技术采纳意愿的影响机制和效应。方法 文章基于社会嵌入理论和感知价值理论,以秸秆还田为例,利用湖北、河南1 776份农户调查数据,采用结构方程模型（SEM）实证分析社会信任、感知价值对农户秸秆还田技术采纳意愿的影响,并探讨不同分化水平下农户采纳意愿的差异性。结果 （1）社会信任、感知利益对农户采纳意愿具有显著正向影响,而感知风险具有显著负向影响;（2）社会信任主要通过感知利益间接作用于农户秸秆还田技术采纳意愿,感知风险的中介作用不显著,其中介效应分为别为0.165和0.001;（3）从多群组分析结果来看,低水平分化和高垂直分化农户的社会信任对其秸秆还田技术采纳意愿的影响更强烈。结论 政府应构建农户高度信任的外部环境,提高农户多维度价值感知,针对不同分化水平的农户制定差异化宣传策略,以切实增强农户采纳秸秆还田技术的积极意愿,实现秸秆综合利用与生态保护的双重目标。     

自愿连锁组织的经济性分析

从生产商的经济生产批量、零售商的经济订货批量以及生产商的数量—价格折扣模型的策略角度出发,针对自愿连锁组织集体物品收益,结合上海家联组建的自愿连锁运行现实,运用曼瑟尔.奥尔森、科斯等有关组织的研究结论,提出:由于存在物流配送信息系统的控制权问题以及控制权分散化所带来的效率损失,自愿连锁组织的集体物品收益在商品价格、数量等因素存在动态性变化下,团队生产的超额效率将被增加的监督成本所耗散掉,因此,自愿连锁组织集体物品不可能被提供到最优程度。     

农业用水非农化对农户粮食生产用水行为的影响基于山东省728份农户调查数据

[目的]农户作为微观经营主体,其节水技术的采用将提高粮食生产用水效率,达到节约水资源与保证粮食生产的双重目的。通过分析农户粮食生产用水行为,探讨水资源短缺约束对农户粮食生产技术采用的诱致效应。[方法]文章基于2019年对山东省728份农户的调查问卷数据,以农户行为理论为基础,综合运用统计分析、Logit模型等方法,对农业用水非农化约束下农户的粮食生产用水行为进行分析。[结果]在农业用水非农化态势下,作为理性经济人的农户倾向于采用节水技术,以保证粮食生产。农户年龄、家庭农业劳动力人数、灌溉水源与灌溉方式对其节水技术的采用影响显著为负,农业年收入、小麦及玉米种植面积对农户节水技术的采纳行为影响显著为正。[结论]规模化经营是大型节水设施应用的基本条件,应当加快农地流转,推进粮食生产规模化经营,提高粮食灌溉的规模化和标准化水平;同时加快建立科学合理的农业水价改革制度,促进农民节约农业用水,以此实现水资源利用效率提高与粮食生产能力稳定的双重目标。     

A Tale of Two Cities: Case Studies of Group Support Systems Transition

Research shows that, under certain circumstances, people using GSS can be substantially more productive than people who do not. However GSS has been slow to transition into the workplace. This paper argues that the Technology Transition Model (TTM) may be a useful way to explain this seeming paradox. The paper presents a case study of GSS transition in two organizations – one where a self-sustaining and growing community of users emerged, and one where it did not. Following TTM, it explores the frequency with which users perceived cognitive, economic, affective, political, social, and physical value from using the system. Comparison of the cases reveals differences in perceptions of value along several of these dimensions that are consistent with TTM. The findings suggest the model may be a useful way to explain the transition of collaboration technology, but more research will be required to test the model more rigorously.