By introducing a knowledge production function which combines both foreign technology imports and domestic research and development （R＆D） expenditure into an endogenous technological progress model, this paper exam...By introducing a knowledge production function which combines both foreign technology imports and domestic research and development （R＆D） expenditure into an endogenous technological progress model, this paper examines the mechanism that determines enterprises＇ R＆D intensity in developing countries, and explores how factors such as technological gap, technology absorptive capacity, innovation environment and innovation ability would impact Chinese enterprises＇decision made on R＆D intensity. Our results suggest that technological gap has no significant single impact on enterprises＇R＆D intensity, but rather influences enterprises＇decision on R＆D jointly with other factors such as degree of openness and human capital. A relative fall in efficiency of technology imitation recently has a negative effect on total R＆D intensity but helps to promote enterprises＇ independent R＆D. In addition, among factors related to R＆D innovation environment, industrial R＆D intensity has a significantly positive impact on enterprises＇ independent R＆D intensity, while regional economies of scale, proportion of large enterprises and proportion of government R＆D investment have some certain negative impacts.展开更多
Sustainable development is seen as a way to end extreme poverty, promote economic growth, and advance environmental sustainability and reduce gender inequality. Sustainable development is embedded in the Gross Domesti...Sustainable development is seen as a way to end extreme poverty, promote economic growth, and advance environmental sustainability and reduce gender inequality. Sustainable development is embedded in the Gross Domestic Product （GDP） of a nation and GDP is used as an indicator of the economic health of a country and also as a way of measuring a country＇s standard of living. Accelerating sustainable development requires the involvement of businesses to play a role in creating economic growth and job creation. The understanding is that when businesses invest in capital that is used in the production of goods, they create employment which in turn helps boost the people＇s standard of living as they earn some income. However, accelerating sustainable development has a beating on employee empowerrnent where workers are paid living wages to meet their fundamental needs, job security, and right to join a trade union and working in an environment free of sexual harassment.展开更多
Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their c...Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.展开更多
基金This study has been supported by “Research on Chinese Enterprises＇ R＆D Efficiency and Its Influencing Factors” under National Natural Science Foundation of China （70902002）, “Research on Beijing Enterprises＇ R＆D Efficiency and Its Influencing Factors： Analysis Based on Cutting-edge” under Beijing Natural Science Foundation （9102019）, together with “Program for New Century Excellent Talents in University” under the Ministry of Education and Key Project under the “211 Project” for Central University of Finance and Economics.
文摘By introducing a knowledge production function which combines both foreign technology imports and domestic research and development （R＆D） expenditure into an endogenous technological progress model, this paper examines the mechanism that determines enterprises＇ R＆D intensity in developing countries, and explores how factors such as technological gap, technology absorptive capacity, innovation environment and innovation ability would impact Chinese enterprises＇decision made on R＆D intensity. Our results suggest that technological gap has no significant single impact on enterprises＇R＆D intensity, but rather influences enterprises＇decision on R＆D jointly with other factors such as degree of openness and human capital. A relative fall in efficiency of technology imitation recently has a negative effect on total R＆D intensity but helps to promote enterprises＇ independent R＆D. In addition, among factors related to R＆D innovation environment, industrial R＆D intensity has a significantly positive impact on enterprises＇ independent R＆D intensity, while regional economies of scale, proportion of large enterprises and proportion of government R＆D investment have some certain negative impacts.
文摘Sustainable development is seen as a way to end extreme poverty, promote economic growth, and advance environmental sustainability and reduce gender inequality. Sustainable development is embedded in the Gross Domestic Product （GDP） of a nation and GDP is used as an indicator of the economic health of a country and also as a way of measuring a country＇s standard of living. Accelerating sustainable development requires the involvement of businesses to play a role in creating economic growth and job creation. The understanding is that when businesses invest in capital that is used in the production of goods, they create employment which in turn helps boost the people＇s standard of living as they earn some income. However, accelerating sustainable development has a beating on employee empowerrnent where workers are paid living wages to meet their fundamental needs, job security, and right to join a trade union and working in an environment free of sexual harassment.
文摘Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.
