This paper theoretically analyzes the lock-in mechanism of labor division for developing countries when they stick to static comparative advantages and the internal mechanism of cultivating dynamic comparative advanta...This paper theoretically analyzes the lock-in mechanism of labor division for developing countries when they stick to static comparative advantages and the internal mechanism of cultivating dynamic comparative advantages. Through empirical analysis, this paper finds that China, while sharing the benefits of globalization, showcases the lock-in effect regarding its status in the international labor division chain. The analysis finds that in its participation in globalization, the net barter terms of trade ~BTT） and factorial terms of trade for China are deteriorating, and the income terms of trade are seriously overvalued, resulting in a series of contradictions, such as scanty returns for enterprises, slow income growth, increasing trade frictions, and intensified environmental and resource pressures. The paper analyzes rapidly changing factors in China＇s comparative advantages and characteristics of the changes in industries where China possesses comparative advantages. According to changes in different types of industries at different stages, this paper puts forward suggestions on direction and policies for cultivating dynamic comparative advantages.展开更多
China＇s space industry has been developed quickly and consistently setting new records for mankind in space exploration in the past 60 years. Four principles are uphetd during its development. Systems engineering and...China＇s space industry has been developed quickly and consistently setting new records for mankind in space exploration in the past 60 years. Four principles are uphetd during its development. Systems engineering and overall thinking have played an important role in the development of China＇s space industry. What＇s more, the concept of systems engineering which originated from the space industry, being rooted in society, is a successful example of ＂Chinese theory＂ answering ＂Chinese question＂ and ＂Chinese wisdom＂ guiding ＂Chinese development＂, which is a trump card for the country and provides a unique business governance mode with Chinese characteristics.展开更多
Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural product...Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.展开更多
文摘This paper theoretically analyzes the lock-in mechanism of labor division for developing countries when they stick to static comparative advantages and the internal mechanism of cultivating dynamic comparative advantages. Through empirical analysis, this paper finds that China, while sharing the benefits of globalization, showcases the lock-in effect regarding its status in the international labor division chain. The analysis finds that in its participation in globalization, the net barter terms of trade ~BTT） and factorial terms of trade for China are deteriorating, and the income terms of trade are seriously overvalued, resulting in a series of contradictions, such as scanty returns for enterprises, slow income growth, increasing trade frictions, and intensified environmental and resource pressures. The paper analyzes rapidly changing factors in China＇s comparative advantages and characteristics of the changes in industries where China possesses comparative advantages. According to changes in different types of industries at different stages, this paper puts forward suggestions on direction and policies for cultivating dynamic comparative advantages.
文摘China＇s space industry has been developed quickly and consistently setting new records for mankind in space exploration in the past 60 years. Four principles are uphetd during its development. Systems engineering and overall thinking have played an important role in the development of China＇s space industry. What＇s more, the concept of systems engineering which originated from the space industry, being rooted in society, is a successful example of ＂Chinese theory＂ answering ＂Chinese question＂ and ＂Chinese wisdom＂ guiding ＂Chinese development＂, which is a trump card for the country and provides a unique business governance mode with Chinese characteristics.
文摘Agricultural sector is vital for human beings, it provides stuffto the other sectors and it contributes to employment considerably. A large proportion of the exportation of Turkey is made from the agricultural products. Thereby it can be said that the agricultural sector is one of the main sectors contributing to the economy of the country considerably. But it＇s known that the sector is affected by some risks and uncertainities such as： sector＇s being made-up of family-owned companies, its being sensitive to the weather conditions, the long process of buying products, the work＇s being seasonal, self-consumption, the difficulty in accounting the cost, unrecorded agricultural transactions. Within this context to determine the sector＇s contribution to the country＇s economy clearly is related to recording the agricultural transactions properly and choosing the realistic methods and implementations. But despite the importance that agricultural transactions carry, the rules of recognition of the related transactions stay at an area that is not much worked on by the operators and researchers till the accounting postulates published. One reason for this is the sector, which is generally made-up of family-owned companies, and the operators have a general view point that accounting is not the purpose of management but taxation. In recent years with the international development of economy and technology, it＇s seen that big investors have entered the sector. With the changed system of trade, agricultural sector became a strategic sector. In this respect, in-depth data and information, acquired from accounting system, became very important. In this study, the principles and the rules that are applied in the agricultural transactions within the frame of international accounting standards are explained. In which account group should be the biological assets that are agricultured and agricultural products according to their qualities, which accounts are used, and how they are recognitioned are explained. In this context, in the study the examples which are related with the implementation are given over annual plants and prennial plants. The differences between the accounts that are used, are mentioned over by these examples.
