Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social de...Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social development. In the critical time of China facing population aging and economic transformation, as the new human capital of the labor market, college students play an important role to social and economic development. Therefore, preventing and mitigating their human capital depreciation is necessary. This article focus on human capital investment and configuration stage, analyze the influence of unreasonable human capital investment system and separate labor market segmentation system to college student human capital depreciation, and put forword the corresponding countermeasures.展开更多
Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. ...Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.展开更多
The status of human capital should match economic development. Researching the unemployment of college students firstly needs to know about the economic development stage and economic structure in China. Employment of...The status of human capital should match economic development. Researching the unemployment of college students firstly needs to know about the economic development stage and economic structure in China. Employment of college students not only is the problem of unbalanced supply and demand of college students, but also has close relationship with supply-demand relationship of higher education market. Employment of college students has relationship with two markets, education market and labor market, in which higher education supply is middle. For two markets, the decision-making subject make the optimal decision according to the principle that marginal income is equal to marginal cost. Under the specific economic development stage and economic structure in China, the family has greater requirement on higher education in education market, and the supply of higher education is insufficient. For labor market, economic development is difficult to fully absorb the existing college graduates, and the supply of higher education is excess. The imbalance of two markets causes the increase of supply pressure of higher education and idle human resource.展开更多
文摘Human capital depreciation can be divided into stock depreciation and utility depreciation, which will cause the waste of human capital investment, and let human capital value fail to fully embody, affecting social development. In the critical time of China facing population aging and economic transformation, as the new human capital of the labor market, college students play an important role to social and economic development. Therefore, preventing and mitigating their human capital depreciation is necessary. This article focus on human capital investment and configuration stage, analyze the influence of unreasonable human capital investment system and separate labor market segmentation system to college student human capital depreciation, and put forword the corresponding countermeasures.
文摘Intellectual capital disclosure （ICD） has experienced a substantial increase in recent decades and many frameworks and guidelines have been issued to provide directions with regard to what constitutes ＂good＂ ICD. Companies can use Extensible Business Reporting Language （XBRL） to ＂build＂ their own intellectual capital （IC） reports. This digital format has both technical and operating characteristics suitable for reporting non-financial information. This paper reports the findings of a survey of the views of 37 Italian preparers on the scope, the taxonomy, and the assurance of IC reporting via XBRL. It was found that respondents favor the adoption of an IC reporting framework and the standardization of IC indicators. Preferences reveal uncertainty about the level of flexibility for tagging IC information, while supporting the main benefits of XBRL and indicating a marked inclination for tagged information certified by an independent audit. Overall, despite a low awareness of XBRL, the importance placed on standardization of IC information and on the usefulness of the comparability and the speed attribute of XBRL supports the appealing features of this language for developing IC reporting.
文摘The status of human capital should match economic development. Researching the unemployment of college students firstly needs to know about the economic development stage and economic structure in China. Employment of college students not only is the problem of unbalanced supply and demand of college students, but also has close relationship with supply-demand relationship of higher education market. Employment of college students has relationship with two markets, education market and labor market, in which higher education supply is middle. For two markets, the decision-making subject make the optimal decision according to the principle that marginal income is equal to marginal cost. Under the specific economic development stage and economic structure in China, the family has greater requirement on higher education in education market, and the supply of higher education is insufficient. For labor market, economic development is difficult to fully absorb the existing college graduates, and the supply of higher education is excess. The imbalance of two markets causes the increase of supply pressure of higher education and idle human resource.
