Face-to-face interviews(n=860) were conducted to determine cash-gift behavior, cognition and complexity of social relations, and family water consumption for agricultural production in a typical oasis area in Northwes...Face-to-face interviews(n=860) were conducted to determine cash-gift behavior, cognition and complexity of social relations, and family water consumption for agricultural production in a typical oasis area in Northwest China. The survey results revealed cash gifts to be the second-largest expenditure(1,330 Yuan) for rural households, far beyond the average spending on health(854.1 Yuan) or education(890.8 Yuan). The amount of cash-gift expenditures indirectly reflects a family's social relations level, and our developed Social Relations Extent Coefficient—based on cash-gift and food expenditures—can directly reflect the extent or level of these relationships. Different types of farmers or farming families have different coefficients. The coefficient also shows how social station affects a family's water resource utilization, and how water is distributed among different types of farmers. Despite the current inequities, however, promotion of better agricultural techniques and large-scale cultivation in this area could help distribute water resources more equitably and effectively.展开更多
A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to ...A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to discriminate and measure the data of human resources, aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management. It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s. The theoretic foundation of HRA is classical plutonomy dated back to 17th century. There were two preeminent persons in the history of HRA. One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy; the other was Eric G.FIamholtz who enriched the concept, research methods and application of HRA. In China, the research on HRA started in 1980s beginning with introducing overseas achievements. Multiple views coexist in the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements. The application of HRA is constrained by the absence of full-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings. However, with the conning of intellective economy, the globalization of competition and the entry of China into WTO, the day of HRA will surely come.展开更多
基金supported by Social Science Foundation of China(17CGL032)Gansu Provincial key research and development foundation(17YF1FA134)
文摘Face-to-face interviews(n=860) were conducted to determine cash-gift behavior, cognition and complexity of social relations, and family water consumption for agricultural production in a typical oasis area in Northwest China. The survey results revealed cash gifts to be the second-largest expenditure(1,330 Yuan) for rural households, far beyond the average spending on health(854.1 Yuan) or education(890.8 Yuan). The amount of cash-gift expenditures indirectly reflects a family's social relations level, and our developed Social Relations Extent Coefficient—based on cash-gift and food expenditures—can directly reflect the extent or level of these relationships. Different types of farmers or farming families have different coefficients. The coefficient also shows how social station affects a family's water resource utilization, and how water is distributed among different types of farmers. Despite the current inequities, however, promotion of better agricultural techniques and large-scale cultivation in this area could help distribute water resources more equitably and effectively.
文摘A review through the origination, development and prospect of Human resource accounting (HRA) is presented based on the study of plentiful literatures about it. HRA is defined as an accounting procedure and method to discriminate and measure the data of human resources, aiming to provide information which is concerned with the change of human resources for the outside people to serve human resource management. It is experiencing a nearly frozen period following its hot time in 1970s after its origination in America in 1960s. The theoretic foundation of HRA is classical plutonomy dated back to 17th century. There were two preeminent persons in the history of HRA. One was Theodore Schultz who established his human capital theory relating education that improves the human capital value with economy; the other was Eric G.FIamholtz who enriched the concept, research methods and application of HRA. In China, the research on HRA started in 1980s beginning with introducing overseas achievements. Multiple views coexist in the academy on whether human resources should be taken as accounting assets and on where to put the HRA information in financial statements. The application of HRA is constrained by the absence of full-blown theories and methodological systems about it as well as difficulties in evaluating human resources and the obstacle of conventional understandings. However, with the conning of intellective economy, the globalization of competition and the entry of China into WTO, the day of HRA will surely come.
