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Exploring the influences of education,intelligence and income on mental disorders 被引量:1
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作者 Ancha Baranova Hongbao Cao Fuquan Zhan 《General Psychiatry》 CSCD 2024年第1期64-72,共9页
Background Previous studies have shown that educational attainment(EA),intelligence and income are key factors associated with mental disorders.However,the direct effects of each factor on major mental disorders are u... Background Previous studies have shown that educational attainment(EA),intelligence and income are key factors associated with mental disorders.However,the direct effects of each factor on major mental disorders are unclear.Aims We aimed to evaluate the overall and independent causal effects of the three psychosocial factors on common mental disorders.Methods Using genome-wide association study summary datasets,we performed Mendelian randomisation(MR)and multivariable MR(MVMR)analyses to assess potential associations between the 3 factors(EA,N=766345;household income,N=392422;intelligence,N=146808)and 13 common mental disorders,with sample sizes ranging from 9907 to 807553.Inverse-variance weighting was employed as the main method in the MR analysis.Results Our MR analysis showed that(1)higher EA was a protective factor for eight mental disorders but contributed to anorexia nervosa,obsessive-compulsive disorder(OCD),bipolar disorder(BD)and autism spectrum disorder(ASD);(2)higher intelligence was a protective factor for five mental disorders but a risk factor for OCD and ASD;(3)higher household income protected against 10 mental disorders but confers risk for anorexia nervosa.Our MVMR analysis showed that(1)higher EA was a direct protective factor for attention-deficit/hyperactivity disorder(ADHD)and insomnia but a direct risk factor for schizophrenia,BD and ASD;(2)higher intelligence was a direct protective factor for schizophrenia but a direct risk factor for major depressive disorder(MDD)and ASD;(3)higher income was a direct protective factor for seven mental disorders,including schizophrenia,BD,MDD,ASD,post-traumatic stress disorder,ADHD and anxiety disorder.Conclusions Our study reveals that education,intelligence and income intertwine with each other.For each factor,its independent effects on mental disorders present a more complex picture than its overall effects. 展开更多
关键词 protective DISORDERS income
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Influence of Transportation Accessibility on Urban-rural Income Disparity and Its Spatial Heterogeneity
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作者 HUANG Xiaoyan KANG Chenchen +1 位作者 YIN Chun TANG Junqing 《Chinese Geographical Science》 SCIE CSCD 2024年第3期453-467,共15页
Transportation accessibility has been treated as an important means of reducing the urban-rural income disparity.However,only a few studies have examined the effects of different types of transportation accessibility ... Transportation accessibility has been treated as an important means of reducing the urban-rural income disparity.However,only a few studies have examined the effects of different types of transportation accessibility on urban-rural income disparity and their spatial heterogeneity.Based on data from 285 prefecture-level(and above)Chinese cities in 2000,2005,2010,2015,and 2020,this study uses spatial econometric models to examine how highway accessibility and railway accessibility influence the urban-rural income disparity and to identify their spatial heterogeneity.The result reveals that highway accessibility and railway accessibility have‘coreperiphery’ring-like circle structures.The urban-rural income disparity exhibits strong spatial clustering effects.Both highway accessibility and railway accessibility are negatively associated with urban-rural income disparity,and the former having a greater effect size.Moreover,there is a substitution effect between highway accessibility and railway accessibility in the whole sample.Furthermore,these associations differ in geographic regions.In the central region,highway accessibility is more important in reducing the urban-rural income disparity,but its effect is weakened with the increase of railway accessibility.In the western region,railway accessibility has a larger effect on narrowing the urban-rural income disparity,and this effect is strengthened by the increase of highway accessibility.We conclude that improving transportation accessibility is conducive to reducing the urban-rural income disparity but its effect is spatial heterogenetic.Highways and railways should be developed in a coordinated manner to promote an integrated transport network system. 展开更多
关键词 transport accessibility income gap regional divergence spatial heterogeneity urban and rural areas China
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First experience in laparoscopic surgery in low and middle income countries: A systematic review
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作者 Rebekka Troller Jasmine Bawa +1 位作者 Olivia Baker James Ashcroft 《World Journal of Gastrointestinal Surgery》 SCIE 2024年第2期546-553,共8页
BACKGROUND Laparoscopic surgery has reduced morbidity and mortality rates,shorter post-operative recovery periods and lower complication rates than open surgery.It is routine practice in high-income countries and is b... BACKGROUND Laparoscopic surgery has reduced morbidity and mortality rates,shorter post-operative recovery periods and lower complication rates than open surgery.It is routine practice in high-income countries and is becoming increasingly common in countries with limited resources.However,introducing laparoscopic surgery in low-and-middle-income countries(LMIC)can be expensive and requires resour-ces,equipment,and trainers.AIM To report the challenges and benefits of introducing laparoscopic surgery in LMIC as well as to identify solutions to these challenges for countries with limited finances and resources.METHODS MEDLINE,EMBASE and Cochrane databases were searched for studies reporting first experience in laparoscopic surgery in LMIC.Included studies were published between 1996 and 2022 with full text available in English.Exclusion criteria were studies considering only open surgery,ear,nose,and throat,endoscopy,arthro-scopy,hysteroscopy,cystoscopy,transplant,or bariatric surgery.RESULTS Ten studies out of 3409 screened papers,from eight LMIC were eligible for inclusion in the final analysis,totaling 2497 patients.Most reported challenges were related to costs of equipment and training programmes,equipment pro-blems such as faulty equipment,and access to surgical kits.Training-related challenges were reliance on foreign trainers and lack of locally trained surgeons and theatre staff.The benefits of introducing laparoscopic surgery were economic and clinical,including a reduction in hospital stay,complications,and morbidi-ty/mortality.The introduction of laparoscopic surgery also provided training opportunities for junior doctors.CONCLUSION Despite financial and technical challenges,many studies emphasise the overall benefit of introducing laparoscopic surgery in LMICs such as reduced hospital stay and the related lower cost for patients.While many of the clinical centres in LMICs have proposed practical solutions to the challenges reported,more support is critically required,in particular regarding training. 展开更多
关键词 Laparoscopic surgery Low and middle income country First experience Training in laparoscopic surgery
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Digitalization’s Effects on Income Growth and Distribution-Evidence from the CHDES Database
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作者 Huang Yanghua Zhang Jiajia +1 位作者 Cai Yuhan Zhang Jinshuo 《China Economist》 2024年第4期37-56,共20页
Using the CHDES database,we created the CIDI to comprehensively quantify digital adoption at the individual level and examine digitalization’s impact on individual income.Empirical analysis results indicate that incr... Using the CHDES database,we created the CIDI to comprehensively quantify digital adoption at the individual level and examine digitalization’s impact on individual income.Empirical analysis results indicate that increasing the CIDI by one standard deviation(0.13)improves individual income by 5.93 percentage points,which remains true after a series of endogeneity and robustness tests.In the heterogeneity analysis,we discovered that when digital adoption grows,residents in the countryside and county seats can earn more money through internet business operations and other channels.This helps to decrease the urban-rural income divide,but it has also pushed those digitally skilled into high-paying sectors,widening the income gaps between sectors.In the mechanism analysis,we developed an income function that takes into account the individual level of digitalization to show that digitalization can boost income by increasing working hours or labor participation and adjusting the portfolio of individual material,human,and social capital.In this paper,we have expanded the system for measuring the individual levels of digitalization by offering basic data,research methodology,and policy suggestions for the digital economy’s inclusive development. 展开更多
关键词 Digital economy level of digitalization digital empowerment income function
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The pain of inequality:Income gap and carbon intensity of well-being
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作者 LIU Guo-ping 《Ecological Economy》 2024年第3期202-218,共17页
The 2030 Agenda for Sustainable Development of the United Nations sets out 17 sustainable development goals(SDGs)that call for global action to end poverty,protect the planet,and improve the lives and futures of all p... The 2030 Agenda for Sustainable Development of the United Nations sets out 17 sustainable development goals(SDGs)that call for global action to end poverty,protect the planet,and improve the lives and futures of all people,including reducing inequality and taking climate action.The academic and policy issues corresponding to these two goals are income distribution and low-carbon development respectively.This paper makes a connection between the two and examines the impact of income gap on carbon intensity of well-being(CIWB)based on panel data of 40 countries around the world,which has important theoretical significance and empirical reference value.The main conclusions are as follows:(1)During the sample period,the carbon intensity of well-being of 36 in the 40 countries showed a downward trend,indicating that the pressure brought by the increase of unit well-being level on carbon emission space was gradually decreasing.The biggest drop in carbon intensity of well-being is in Estonia.(2)According to the average value of the past years,the income gaps are large in Colombia,Costa Rica,Paraguay,Ecuador and Peru,and the five countries with the smallest income gap are Ukraine,Slovenia,Belarus,the Czech Republic and Kyrgyzstan Republic.(3)The regression results of the econometric model with carbon intensity of well-being as the dependent variable,income gap as the independent variable,and urbanization rate,energy consumption structure and export trade as the control variables show that the increase of income gap will increase carbon intensity of well-being,and the increase of urbanization rate,renewable energy consumption and export dependence will reduce carbon intensity of well-being.Finally,according to the research conclusions,the policy implications for China's future high-quality development are extracted. 展开更多
关键词 income gap carbon intensity of well-being(CIWB) low-carbon development ecological economics
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Effect of nutrition-related infodemics and social media on maternal experience: A nationwide survey in a low/middle income country
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作者 Marwa M Zein Noha Arafa +1 位作者 Mortada H F El-Shabrawi Nehal Mohammed El-Koofy 《World Journal of Clinical Pediatrics》 2024年第1期93-106,共14页
BACKGROUND Undernutrition is a crucial cause of morbidity and mortality among children in low-or middle-income countries(LMICs).A better understanding of maternal general healthy nutrition knowledge,as well as misbeli... BACKGROUND Undernutrition is a crucial cause of morbidity and mortality among children in low-or middle-income countries(LMICs).A better understanding of maternal general healthy nutrition knowledge,as well as misbeliefs,is highly essential,especially in such settings.In the current era of infodemics,it is very strenuous for mothers to select not only the right source for maternal nutrition information but the correct information as well.AIM To assess maternal healthy nutritional knowledge and nutrition-related misbeliefs and misinformation in an LMIC,and to determine the sources of such information and their assessment methods.METHODS This cross-sectional analytical observational study enrolled 5148 randomly selected Egyptian mothers who had one or more children less than 15 years old.The data were collected through online questionnaire forms:One was for the general nutrition knowledge assessment,and the other was for the nutritional myth score.Sources of information and ways of evaluating internet sources using the Currency,Relevance,Authority,Accuracy,and Purpose test were additionally analyzed.RESULTS The mean general nutrition knowledge score was 29±9,with a percent score of 70.8%±12.1%(total score:41).The median myth score was 9(interquartile range:6,12;total score:18).The primary sources of nutrition knowledge for the enrolled mothers were social media platforms(55%).Half of the mothers managed information for currency and authority,except for considering the author's contact information.More than 60%regularly checked information for accuracy and purpose.The mothers with significant nutrition knowledge checked periodically for the author's contact information(P=0.012).The nutrition myth score was significantly lower among mothers who periodically checked the evidence of the information(P=0.016).Mothers dependent on their healthcare providers as the primary source of their general nutritional knowledge were less likely to hold myths by 13%(P=0.044).However,using social media increased the likelihood of having myths among mothers by approximately 1.2(P=0.001).CONCLUSION Social media platforms were found to be the primary source of maternal nutrition information in the current era of infodemics.However,healthcare providers were the only source for decreasing the incidence of maternal myths among the surveyed mothers. 展开更多
关键词 Nutrition Infodemics Maternal knowledge MYTH Low/middle income country
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Cost of Medical Treatment for Primary Open-Angle Glaucoma in Relation to Patients’ Income and Its Impact on the Prognosis of the Disease, in Bouaké University Hospital
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作者 Yves Ouattara Liliane Ella Godé +5 位作者 Zana Diabaté Franck Hermann Koffi Mamadou Korka Diallo Philippe Emile France Koffi Bilé Diomandé François Gossé Ibrahim Abib Diomandé 《Open Journal of Ophthalmology》 2024年第1期8-17,共10页
Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this rel... Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this relationship on treatment compliance. Materials and Methods: Prospective cross-sectional study with a descriptive aim covering sociodemographic data, average incomes, and direct and indirect costs of treatment of 57 patients followed for POAG during the period from January 1, 2012, to December 31, 2016 (5 years). Results: The patients were aged 25 to 77 years (mean = 54.4 years) with a male predominance (sex ratio = 1.5). Retirees were the most represented (26.32%), followed by workers in the informal sector (14.04%) and housewives (12.28%). Patients who had an annual income less than or equal to 900,000 CFA francs (€1370.83) per year represented 56.14% and those who did not have health coverage represented 57.89%. The treatment was monotherapy (64.91%), dual therapy (31.58%) or triple therapy (3.05%) and the average ratio of “annual cost of treatment to annual income” was 0.56 with for maximum 2.23 and 0.02 as minimum. Patients who considered the cost of treatment unbearable for their income represented 78.95%. Conclusion: Prevention of blindness due to glaucoma requires early detection but also the establishment of health coverage mechanisms to improve compliance with medical treatment. In addition, consideration should be given to the development of glaucoma surgery in our country, the indication of which could be the first intention in certain patients, considering for those patients, the geographical and financial accessibility of medical treatment. . 展开更多
关键词 Primary Open-Angle Glaucoma Treatment Cost Medical Treatment income BLINDNESS
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Research on the Influence of Digital Economy on the Income Gap between Urban and Rural Areas in China
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作者 Limei Fu 《Proceedings of Business and Economic Studies》 2024年第5期194-199,共6页
In recent years,with the rapid advancement of information technology and the widespread proliferation of the Internet,digital technology has been reshaping the value chains of traditional industries and giving rise to... In recent years,with the rapid advancement of information technology and the widespread proliferation of the Internet,digital technology has been reshaping the value chains of traditional industries and giving rise to entirely new business models and industrial forms.Technologies such as the Internet,big data,and artificial intelligence are being applied across various sectors,while new formats like e-commerce,the sharing economy,and online education are flourishing.These developments have driven new consumption patterns and employment methods.The rapid rise of the digital economy not only boosts production efficiency and economic growth but also influences the income distribution between urban and rural areas to some extent.This paper begins by examining the current state and characteristics of the digital economy and then analyzes its impact on the urban-rural income gap.Additionally,it offers countermeasures and recommendations for narrowing this gap,providing theoretical support for promoting common prosperity. 展开更多
关键词 Digital economy Urban-rural income gap IMPACT COUNTERMEASURES
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Study on the Influence of the Coordinated Development of Resident Income and GDP on Local Economic Development:Take Shandong Province as an Example
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作者 Yamin Sun 《Proceedings of Business and Economic Studies》 2024年第4期195-201,共7页
With the rapid development of China’s economy,the coordinated development of resident income and GDP has become an important indicator to measure local economic development.How to realize the synergistic growth of th... With the rapid development of China’s economy,the coordinated development of resident income and GDP has become an important indicator to measure local economic development.How to realize the synergistic growth of the two in the new era is of great significance for promoting the sustainable development of the local economy.Based on the theory of the coordinated development of resident income and GDP,this paper will take Shandong Province as an example to analyze the interaction between resident income growth and GDP,find out the influencing factors that restrict the coordinated development of resident income and GDP,and explore the impact of the coordinated development of resident income and GDP on local economic development.Finally,relevant policies will be studied.How to effectively increase residents’income,promote the sustainable and healthy development of the local economy,and put forward relevant suggestions to promote the coordinated development of residents’income and GDP. 展开更多
关键词 Household income Gross domestic product Coordinated development Influence mechanism
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Taxation Models and Improvement Proposals for Personal Income Tax in the Sharing Economy
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作者 Xinyao Ruan 《Proceedings of Business and Economic Studies》 2024年第3期220-226,共7页
As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into th... As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services. 展开更多
关键词 Sharing economy Personal income tax Taxation models
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Study on the Impact of Collective Commercial Construction Land Entering the Market on Rural Residents’Income:Taking Deqing County,Zhejiang Province as an Example
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作者 Panpan He Haolong Zhao 《Proceedings of Business and Economic Studies》 2024年第4期53-59,共7页
The entry of collective construction land for business purposes is an important measure for deepening the reform of the rural land system,promoting the flow of urban and rural factors,and realizing rural revitalizatio... The entry of collective construction land for business purposes is an important measure for deepening the reform of the rural land system,promoting the flow of urban and rural factors,and realizing rural revitalization.Since the production of the first batch of pilot projects in 2015,33 county-level cities have participated in the pilot policy by 2023.Deqing County,Zhejiang Province,as the first area to participate in the pilot project,aims to achieve more fruitful results.This paper first examines how promoting farmers’income through the market entry of agricultural land can be achieved,then uses the synthetic control method to quantitatively study the impact of collective operational construction land on farmers’income using panel data from 2011 to 2019,and finally proposes relevant suggestions from the perspective of system reform. 展开更多
关键词 Collective operational construction land into the market Farmers’income Synthetic control method
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A Study on Income as a Determinant of Buying Decision-making StylesAdyasha
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作者 Adyasha Suvadarshini Bidhu Bhusan Mishra 《Journal of Business Administration Research》 2021年第3期17-23,共7页
The following paper attempts to understand if income determines the buying decision-making styles of consumers in Bhubaneswar,the capital city of Odisha,a state located on eastern India.A total of 103 respondents of B... The following paper attempts to understand if income determines the buying decision-making styles of consumers in Bhubaneswar,the capital city of Odisha,a state located on eastern India.A total of 103 respondents of Bhubaneswar were chosen by using the Mall intercept method.The samples were classified into three groups based on their average annual family income such as High Income,Middle Income and Low Income groups.Exploratory Factor Analysis was carried to identify the decision-making styles.ANOVA was employed to compare the shopping styles of these three income sub-groups.Results indicate that differences in consumer shopping styles exist among the income sub-groups.Findings of the study can be used by marketers for segmentation,targeting and positioning of retail shoppers which may facilitate them to compete efficiently.It is recommended that different income sub-groups should be viewed as distinct consumer segments and strategies should be formulated to cater each segment effectively. 展开更多
关键词 income High income group Middle income group Low-income group CONSUMERS Consumer decision-making style
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Effects of Social Security Spending on Income Distribution and Poverty Reduction in China 被引量:22
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作者 Yue Ximing Zhong Cong 《China Economist》 2020年第4期100-131,共32页
Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reducti... Reasonable income distribution and eradication of rural poverty are vital for building a moderately prosperous society in all respects in China.This paper primarily examines the income distribution and poverty reduction effects of social security spending.Market income and redistribution policies are two determinants of income gaps.Based on CHIP2018 household survey data,we find that inadequate income redistribution policies have contributed to yawning income gaps,and that social security spending is more redistributive than personal income tax and social security contributions.After estimating the redistribution effects of social security spending and itemized incomes,we find that pension payments have contributed the most to household income gaps,and that subsistence protection and rural pension payments help improve income distribution.With respect to the poverty reduction effects of social security spending,we have estimated China’s current poverty incidence and the poverty reduction effects of pension payments,healthcare,and educational allowances with CHIP2018 data,and discover that an increase in social security spending may effectively reduce rural poverty.In building a moderately prosperous society in all respects,China should increase social security spending,focusing on specific target groups,and promote the role of social security spending in regulating income distribution and offering social protection to rural residents. 展开更多
关键词 income distribution market income personal income tax social security spending poverty reduction through social protection
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Wage and Income Distribution in China:Review and Outlook 被引量:5
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作者 Zhang Juwei Zhao Wen 《China Economist》 2019年第1期94-132,共39页
Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations bet... Under the planned economy,China’s distribution relations were relations among the state,state-run enterprises,employees and the collective economy;relations between heavy industry and light industry;and relations between cities and the countryside.After China’s transition to a market-oriented economy,the distribution relations among the state,state-run enterprises and employees evolved into distribution relations between the government,enterprises and households;the distribution relations between heavy industry and light industry evolved into distribution relations between the state sector and the private sector;and the distribution relations between cities and the countryside evolved into distribution relations between original urban dwellers and migrant populations.Wage system reform was carried out throughout the transition of these three types of distribution relations.Income distribution contradictions in China,which are a problem left over from history and intrinsic to the market-based economy,eased over the years.Some people and regions achieved prosperity,and urban-rural and interregional income gaps narrowed.However,widening household income gaps pose barriers to China’s economic sustainability and vision of building a moderately prosperous society in all respects.Mechanisms to promote common prosperity are incomplete and inadequate.The disequilibrium of functional distribution is an important cause of these income inequalities.The overall wage level of ordinary workers is low.In the future,China'should give full play to the decisive role of the market in primary distribution to ensure proper return to all types of factors,and enhance redistribution to achieve common prosperity for all its people. 展开更多
关键词 WAGE income distribution labor compensation household income Ginicoefficient personal income tax
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Worldwide or Territorial Approach for Individual Income Tax, Which is More Prevalent? 被引量:1
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作者 Connie Shum Jack Fay Gladie Lui 《Journal of Modern Accounting and Auditing》 2017年第4期137-151,共15页
For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us... For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach (also known as a global tax system) taxes income from whatever source derived. Territorial income approach taxes only income earned within the country's borders. Using information collected from PricewaterhouseCoopers' website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within: (1) Americas; (2) Asia/Pacific Basin; (3) Europe; and (4) Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent (104 countries) than the territorial approach (30 countries). This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries. 展开更多
关键词 individual income tax global individual income tax worldwide/territorial income approach
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China's Current income Distribution Status and Countermeasures Analysis
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作者 魏众 《China Economist》 2011年第1期68-75,共8页
From two perspectives, - the proportion of residential income and the equality of residential income distribution - this paper identifies a widening gap in China's income distribution and considers that this is a res... From two perspectives, - the proportion of residential income and the equality of residential income distribution - this paper identifies a widening gap in China's income distribution and considers that this is a result of different factors such as technological progress, increasing return on assets, the economic growth priority strategy of local governments, the increasing number of migrant workers who are in a weak position to negotiate wages, as well as the rapid process of industrialization. Based on the above analysis, this paper presents policy recommendations on how to improve the income distribution system. 展开更多
关键词 income distribution income gap residential income Gini coefficient
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Comprehensive Income (CI) Statement's Compliance With International Accounting Standard (IAS) 1 (Revised 2007 and 2011): Evidence From Italian Listed Corporate Groups
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作者 Marisa Agostini Carlo Marcon 《Journal of Modern Accounting and Auditing》 2013年第1期1-19,共19页
The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board (IASB) in the past years. This paper aims to verify the compliance of t... The move towards international harmonization of accounting standards has dominated the work program of International Accounting Standards Board (IASB) in the past years. This paper aims to verify the compliance of the comprehensive income (CI) statement format with International Accounting Standard (IAS) 1-presentation of financial statements, which was revised in 2007. The changes introduced by the 2011 revision are also taken into account. For this purpose, this study analyzes the final annual financial statements approved in 2011 by the Italian companies whose shares belonged to the Italia Star segment of Financial Times and Stock Exchange (FTSE). Given that IAS 1 provides little specific guidance about the presentation of line items and permits many alternative types of format, this paper focuses on information organization in the statement of CI in order to analyze the degree of heterogeneity of financial information. For achieving this goal, this study considers the following issues: (1) presentation of all items of income and expense in an overall statement or in two separate statements; (2) a detailed level of the content in terms of number of items between revenue and net income (NI); (3) classification of expenses either by nature or by function; (4) number and type of intermediate margins; and (5) presentation of items of other comprehensive income (OCI) either before tax or net of tax. The results show some clear evidences. On the one hand, there is a high diversity in accounting practices, which makes it difficult for users to compare financial information across entities, highlighting the need to complete the joint project of the standards setters (IASB and Financial Accounting Standards Board (FASB)) on financial statement presentation. On the other hand, some alternative types of presentation (e.g., the tendency to split the CI statement into two statements rather than using an integrated solution, the prevalence to disaggregate the expenses by nature, etc.) are used by most of the entities of the sample possibly because of the influence of Italian accounting culture. 展开更多
关键词 statement of comprehensive income (CI) separate income statement other comprehensive income (OCI) Financial Times and Stock Exchange (FTSE) Italia Star segment reporting format
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Trends on Rural Household Net Income Structure Based on Surveys of Baoding Villages from 1930-1998
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作者 隋福民 韩锋 《China Economist》 2013年第5期95-108,共14页
Using the rural survey data preserved by the Chinese Academy of Social Sciences' (CASS) Institute of Economics, this paper analyzes changes in the level and structure of per capita net income in the eleven villages... Using the rural survey data preserved by the Chinese Academy of Social Sciences' (CASS) Institute of Economics, this paper analyzes changes in the level and structure of per capita net income in the eleven villages of Baoding Prefecture, Hebei province, over the 1930-1997periods. According to the surveys, per capita net income level of the villages maintained consistent growth, as indicated by survey data on the years of 1930, 1936, 1957, 1986 and 1997, except for 1946 which saw decline, and enjoyed rapid growth particularly in the years of reform and opening-up after 1986. The changes reflect the national trendsustained decline of the proportion of net income from household operations versus eontinuous growth of the proportion wages income takes of the whole income. 展开更多
关键词 the eleven villages of Baoding per capita net income net income from household operations wages income
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Income Gap and the Risk of MiddleIncome Trap Facing China
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作者 蔡昉 王美艳 《China Economist》 2014年第4期13-19,共7页
International experience shows that economic stagnation and deterioration of income distribution are both the cause and effect of each other and also reinforce each other.Such a relationship may put some high-growth c... International experience shows that economic stagnation and deterioration of income distribution are both the cause and effect of each other and also reinforce each other.Such a relationship may put some high-growth countries into the middle-income trap.Income levels in China are above average,but economic growth is decelerating.At such a time,China should attach great importance to addressing the widening income gap.This paper attempts to integrate official data on income with researchers' surveys to examine income distribution in China.It reveals the causes for unequal and unfair income distribution and illustrates the policy significance of reforming primary and secondary distributions to adjust the pattern of income distribution. 展开更多
关键词 income gap middle-income poverty hidden income
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The Study on Industrial Structure Adjustment of Farmer Economic Net Income Doubled in Mountain Area 被引量:1
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作者 曾林 张朝钟 +6 位作者 宋云飞 陆顺生 杨国田 刘艳 郭加果 杨腊梅 吴桂仙 《Agricultural Science & Technology》 CAS 2014年第12期2259-2263,共5页
The aim was to study the main industry effect the double of the per capi- ta net income of farmers economic. The relation between six industry net income per capita income of farmers including grain, animal husbandry,... The aim was to study the main industry effect the double of the per capi- ta net income of farmers economic. The relation between six industry net income per capita income of farmers including grain, animal husbandry, flue-cured tobacco, walnut, long-term labor expot, seasonal labor export and the net income of farmers per capita in the Wazitian Village of Baoshan, Yunnan was studied by means of the effect main industry doubled net income of farmers per capita economic and the grey correlation analysis. The correlation degree of six industry and the net income of farmers per capita economic was long-term labor export〉seasonal labor export〉 walnut〉grain〉animal husbandry〉flue-cured tobacco. The pillar industry affecting the net income of farmers per capita economic was long-term labor export, seasonal la- bor export and walnut. The study provided the scionce theoretical basis and method of support for net income per capita economic multiplier of farmers in Baoshan, Yunnan province and even a similar low latitude mountain plateau. 展开更多
关键词 Grey correlation analysis Economy net income FORMERS Industrial structure: Mountain area
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