The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implication...The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.展开更多
Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mecha...Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.展开更多
在等同时间内对信息进行提取比重复阅读产生更持久的记忆保持,即提取练习效应(retrieval practice effect,RPE)。精细提取假说认为RPE是由于提取过程中精加工导致的语义激活增强了记忆保持;情景背景假说认为对事件背景进行的重构和更新...在等同时间内对信息进行提取比重复阅读产生更持久的记忆保持,即提取练习效应(retrieval practice effect,RPE)。精细提取假说认为RPE是由于提取过程中精加工导致的语义激活增强了记忆保持;情景背景假说认为对事件背景进行的重构和更新促进了记忆保持。论文梳理和比较了两个理论的行为和神经机制证据,分析了二者在提取线索和提取激活脑区上的差异,指出编码与提取在RPE中并非完全对立而是相互融合。未来研究可进一步验证情景背景假说,结合认知神经科学检验提取过程中背景回忆和语义精加工的交互作用,并拓展神经机制研究中使用的学习材料和记录方法。展开更多
文摘The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.
文摘Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.
文摘在等同时间内对信息进行提取比重复阅读产生更持久的记忆保持,即提取练习效应(retrieval practice effect,RPE)。精细提取假说认为RPE是由于提取过程中精加工导致的语义激活增强了记忆保持;情景背景假说认为对事件背景进行的重构和更新促进了记忆保持。论文梳理和比较了两个理论的行为和神经机制证据,分析了二者在提取线索和提取激活脑区上的差异,指出编码与提取在RPE中并非完全对立而是相互融合。未来研究可进一步验证情景背景假说,结合认知神经科学检验提取过程中背景回忆和语义精加工的交互作用,并拓展神经机制研究中使用的学习材料和记录方法。
