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工资月结后如何生成转账分录
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作者 王光伟 《中国会计电算化》 2003年第5期36-36,共1页
一般情况下,在每月工资月结时,系统自动提示生成转账凭证,将本月数据(含款项结构)指向下一月,月结后,不能修改上一月工资数据.无论上月是否生成转账凭证,月结后均不能重新生成.
关键词 工资 转账分录 生成方法 备用账套法 当前月转账法 数据逐月备份法 企业 财务管理 会计电算化
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Key Technologies of the Hydraulic Structures of the Three Gorges Project 被引量:6
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作者 马洪琪 迟福东 《Engineering》 SCIE EI 2016年第3期340-349,共10页
To date,the Three Gorges Project is the largest hydro junction in the world.It is the key project for the integrated water resource management and development of the Changjiang River.The technology of the project,with... To date,the Three Gorges Project is the largest hydro junction in the world.It is the key project for the integrated water resource management and development of the Changjiang River.The technology of the project,with its huge scale and comprehensive benefits,is extremely complicated,and the design difficulty is greater than that of any other hydro project in the world.A series of new design theories and methods have been proposed and applied in the design and research process.Many key technological problems regarding hydraulic structures have been overcome,such as a gravity dam with multi-layer large discharge orifices,a hydropower station of giant generating units,and a giant continual multi-step ship lock with a high water head. 展开更多
关键词 Three Gorges Project Large orifice gravity dam Penstock on dam downstream surface Tailrace tunnel with sloping ceiling Stable archFully lined ship lock
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SUSTAINABLE DEVELOPMENT OF MARINE ECONOMY IN CHINA 被引量:3
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作者 ZHANGYao-guang DONGLi-jing +2 位作者 YANGJun WANGSheng-yun SONGXin-ru 《Chinese Geographical Science》 SCIE CSCD 2004年第4期308-313,共6页
China is a large marine country. Developing marine economy is an effective way to solve a series of problems with which man is faced, such as the want of natural resources, space limitation, the environmental deterior... China is a large marine country. Developing marine economy is an effective way to solve a series of problems with which man is faced, such as the want of natural resources, space limitation, the environmental deterioration, etc. This article analyzes the rich resources of marine biology, harbor, offshore oil and natural gas and coastal tourism resources in China and describes the developing features and regional differences of marine economy. To realize the sustainable development of marine economy in China, what we need to do are as follows: 1) to list exploiting ocean into national development strategy; 2) to realize integrated economy of sea and land; 3) to develop ocean by science and technology; 4) to perfect legal institution of marine environment: 5) to establish new idea of sea defending. KEY WORDS: marine resources: marine economy; marine industrial structure; sustainable development 展开更多
关键词 marine resources marine economy marine industrial structure sustainable development
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Changes of Wage Structures in Chinese Public and Private Sectors: 1995-2007 被引量:1
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作者 Xinxin Ma 《Management Studies》 2016年第6期243-255,共13页
Using CHIP (Chinese Household Income Project Survey) data and the sample selection bias corrected wage function model, this paper estimated changes in wage structure in China by ownership types (SOEs, COEs, FEs, an... Using CHIP (Chinese Household Income Project Survey) data and the sample selection bias corrected wage function model, this paper estimated changes in wage structure in China by ownership types (SOEs, COEs, FEs, and PEs) in 1995 and 2007. The major conclusions are as follows. First, effects of education on wage levels in SOEs and FEs become greater, while education effects decrease in SOEs and PEs under economic transition periods; firm-specific human capital becomes more important in the wage determination mechanism along with market-oriented reforms in SOEs, PEs, and FEs; age effect decreases in SOEs and COEs, but it becomes greater in PEs and FEs. Second, there exist wage structure differences between sectors by wage distributions. For example, in 2007, in SOEs, education return rates are higher for the low-wage and middle-wage groups, and the effect is the highest at the 40th percentile. However in COEs and FEs, education return rates are higher for the high-wage groups, and the effect is the highest at the 70th percentile in COEs and at the 70th percentile in FEs. Tenure effects are greater in the middle-wage groups (40th-80th) in SOEs, COEs, and FEs, and age effects are greater in the low-wage groups (5th-30th) in SOEs, FEs, and PEs. 展开更多
关键词 public and private sectors wage structure human capital Chinese economic transition
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The Evolution and Differentiation of Economic Convergence of Resource-based Cities in Northeast China 被引量:6
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作者 HUANG Yue FANG Yangang +1 位作者 GU Guofeng LIU Jisheng 《Chinese Geographical Science》 SCIE CSCD 2018年第3期495-504,共10页
A key target of the overall strategy implementation for regional development since the 18th Party Congress of China has involved taking measures to narrow regional disparities. This is because resource-based cities... A key target of the overall strategy implementation for regional development since the 18th Party Congress of China has involved taking measures to narrow regional disparities. This is because resource-based cities' economic development has fallen below general levels due to resource exhaustion and an unbalanced industrial structure, among other factors. Further, an economic gap has long existed between Northeast China's large number of resource-based cities and non-resource-based cities. This article comprehensively studies the economic convergence of Northeast China's resource-based cities and non-resource-based cities from 1996 to 2015 by using a dynamic panel to analyze not only the economic development of different industries and types of cities, but also the main factors that influence economic development. The empirical results demonstrate that economic convergence exists in both resource-based and non-resource-based cities, but the economic gap between them has clearly narrowed since the implementation of a strategy to revitalize the Northeast's old industrial base. Shrinking cities are the fastest to converge, as mature cities are slower and regenerating cities are the slowest; regarding industry structure, the secondary industry dominates the economy in mature and shrinking cities, and the tertiary industry in regenerating cities. The primary stimulus in resource-based cities' economic development involves upgrading the industrial structure and investing in human capital. As China faces a ‘new normal' economy, resource-based cities in Northeast China should restructure the economy and perfect their market system to avoid again widening the economic gap. 展开更多
关键词 economic convergence regional differences resource-based cities Northeast China
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Real Interest Rates,Real Wages and Economic Restructuring—Analysis Based on Dynamic Stochastic General Equilibrium(DSGE)
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作者 金中夏 《China Economist》 2014年第2期46-56,共11页
On the basis of research conducted by Long and Plosser(1983),this paper carries out an in-depth analysis on the relationship between real interest rates,real wage,and macro-economy and economic structure by simulating... On the basis of research conducted by Long and Plosser(1983),this paper carries out an in-depth analysis on the relationship between real interest rates,real wage,and macro-economy and economic structure by simulating a dynamic stochastic general equilibrium(DSGE) model and comes to the following conclusions:(1) Increasing the level of real interest rates will expand the share of consumption in GDP,improve the macroeconomic structure,and promote steady economic development;(2) Increasing the level of real wages will enhance economic growth but will not change the economic structure of consumption and investments;(3) Increasing wages will enhance economic growth and expand its share in national income;(4) Increasing wages will not lower output level but will be favorable to the improvement of economic structure.Therefore,this paper argues for interest rates liberalization to achieve long-term,steady economic development in China. 展开更多
关键词 interest rate real wage CONSUMPTION INVESTMENT economic structure
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Human Capital Comparative Advantage n Large Developing Countries
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作者 欧阳峣 刘智勇 《China Economist》 2011年第1期22-31,共10页
With human capital levels.Jar lower when compared to developed countries, large developing countries derive their comparative advantages from the coupling between heterogeneous human capital and a diverse industrial s... With human capital levels.Jar lower when compared to developed countries, large developing countries derive their comparative advantages from the coupling between heterogeneous human capital and a diverse industrial structure, physical capital investment and technological level. This theory explains that despite low levels of human capital, large developing countries can still achieve rapid economic growth. Empirical research using the coupling factor model has supported this theoretical hypothesis. The policy implications are obvious: Large developing countries should enhance the adaptation of human capital to diversify their industrial structure, physical capital investment and technological level while constantly increasing human capital investment. This approach will tap their full potential, avert their weaknesses and promote rapid and sustained economic development. 展开更多
关键词 human capital HETEROGENEITY adaptation comprehensive advantage economic growth
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The research of economic development law in resourceful city
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作者 路世昌 《Journal of Coal Science & Engineering(China)》 2001年第2期103-107,共5页
The resource advantage of resourceful region has made the region develop very fast. However because the resource is of exhausting character, this means that the region has hidden troubles of economic depression. The p... The resource advantage of resourceful region has made the region develop very fast. However because the resource is of exhausting character, this means that the region has hidden troubles of economic depression. The paper analyzes the formation of resourceful region and the law of resourceful regions economic development, and then the paper brings forward that the resourceful region has a potential danger of economic depression. Considering Chinas economic development practice, the paper puts forward a basic way of thinking. That is: we must attach importance to the problem of industrial structure when we pay attention to existing resource advantage in order to avoid the simplification of regional industrial structure and to avoid entering a vicious cycle. 展开更多
关键词 resourceful region exhausting of resource regional depression economic law
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A Empirical Study on Impact Factors of Employee's Knowledge Capital in Supply Chain: Social NetworkPerspective
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作者 Chen Limin Ma Mengli Sun Lixin 《International Journal of Technology Management》 2014年第7期159-162,共4页
In contrast to the previous studies of knowledge capital from the perspective of enterprises, this study discusses the employee knowledge capital formation mechanism in the supply chain using social network method fro... In contrast to the previous studies of knowledge capital from the perspective of enterprises, this study discusses the employee knowledge capital formation mechanism in the supply chain using social network method from the perspective of social capital s~'ucture, taking individual employees as the study objects. 150 effective questionnaires of three groups were returned by multistage cluster sampling, and then they were analyzed through regression and the structural equation model. The results are as follows: (1) the acquisition of social capital and knowledge capital is affected by the network structure position of the employees in the supply chain; (2) the knowledge capital is affected by how much social capital the employees obtained in the supply chain; (3) social capital is an intermediary variable to affect the knowledge capital in the network structure. Finally, related suggestions for the supply chain management and the subsequent studies are proposed. 1 展开更多
关键词 supply chain management social capital social network knowledge capital
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Expatriation as an Element of Diversity Management
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作者 Daniel H. Scheible 《Sociology Study》 2015年第5期347-353,共7页
The ongoing internationalization of companies goes hand in hand with an increase of international assignments. With it, knowledge is transferred and diverse teams emerge in the subsidiaries abroad. However, expatriati... The ongoing internationalization of companies goes hand in hand with an increase of international assignments. With it, knowledge is transferred and diverse teams emerge in the subsidiaries abroad. However, expatriation management and diversity management have been separated areas so far. Thus, the readiness to use expatriation as an integral element of an overall diversity strategy has been evaluated in an exploratory empirical study. For this purpose, semi-structured interviews have been conducted with both expatriates and HR (human resources) managers in six subsidiaries and the headquarters of an international mechanical engineering company. It was found that operative aspects of the expatriate management dominate the viewpoint of those involved. However, the findings also suggest that an implicit recognition of advantages that stem from the variety of individual employees exists. Willingness to systematically strengthen the exchange and learning process was detected. Based on these results, a new approach could be conceptualized and implemented. This provides various foci for further research. 展开更多
关键词 EXPATRIATION diversity management human resource management organizational learning
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Steady State Simulation of a Novel Process for the Co-production of Vinyl Acetate and Acetic Acid
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作者 Hadir Wahid Fawzy Fouad Tarek M. Moustafa Ahmed Soliman 《Journal of Chemistry and Chemical Engineering》 2011年第1期30-36,共7页
A new process for the co-production of vinyl acetate monomer and acetic acid from ethane feedstock was studied. Various configurations were proposed and simulation results were given for each case to optimize process ... A new process for the co-production of vinyl acetate monomer and acetic acid from ethane feedstock was studied. Various configurations were proposed and simulation results were given for each case to optimize process variables. This new process offers an overall yield values above 70% with minimum separation steps involved and the possibility of utilities integration. The process does not involve any CO production, thus becoming environmentally more favorable. The initial capital investment of the proposed process is much lower compared to the conventional route. 展开更多
关键词 Vinyl acetate acetic acid ETHANE ethylene.
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强化换届后的村组干部管理
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作者 龙组宣 《当代江西》 2009年第4期26-27,共2页
村"两委"换届工作顺利结束后,龙南县及时加强对村组干部的分类管理,努力做到"新任的培训到位、留任的激励到位、离任的关心到位",强化村级组织的有效管理。
关键词 干部管理 换届工作 农村基层党组织 党支部书记 县委组织部 工作经验 干部政治素质 奖励工资 工资结
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