With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of...With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.展开更多
Objective:To explore the associations between income levels,employment risk,lifestyles,occupational stress,and male fertility.Methods:This cross-sectional study analyzed 294 men seeking fertility treatment at fertilit...Objective:To explore the associations between income levels,employment risk,lifestyles,occupational stress,and male fertility.Methods:This cross-sectional study analyzed 294 men seeking fertility treatment at fertility clinics in Terengganu,Pahang,and Kuala Lumpur from November 2021 to June 2023.Data were collected through structured questionnaires covering income levels,lifestyles,employment risks,occupational stress,and semen quality.Multinomial logistic regression was employed to assess predictors of semen quality,with crude and adjusted odds ratios(OR)reported.Results:The lower-income group exhibited higher odds of having abnormal semen quality compared to normal semen quality.Specifically,these participants were more likely to experience azoospermia[crude OR 6.68,95%confidence interval(CI)1.84-52.63;adjusted OR 6.26,95%CI 1.76-51.38],indicating a link between low income and infertility issues.Lifestyle factors did not show significant associations with semen abnormalities after adjustment.High employment risks had significant associations with oligozoospermia after adjustment(crude OR 5.50,95%CI 2.14-14.11;adjusted OR 5.15,95%CI 1.93-13.71),while high occupational stress was linked to asthenozoospermia(crude OR 2.26,95%CI 1.09-4.68;adjusted OR 2.25,95%CI 1.07-4.69).Conclusions:The findings underscore the influence of socioeconomic and occupational factors on male fertility,showing associations between lower income levels,high-risk occupations,and semen abnormalities.In contrast,lifestyle factors did not show significant associations with semen abnormalities after adjustment.Nevertheless,the current findings should be further confirmed through more extensive studies focusing on abnormal semen and lifestyle factors.展开更多
The diffusion of industrial robot technology has coincided with increasing divergence in firms’market shares,potentially leading to enhanced market power and shifts in the distribution of factor income.This paper inv...The diffusion of industrial robot technology has coincided with increasing divergence in firms’market shares,potentially leading to enhanced market power and shifts in the distribution of factor income.This paper investigates the impact of industrial robot adoption on firms’labor income share and explores the underlying mechanisms,with particular attention to the rise of superstar firms.The findings suggest that,overall,the use of industrial robots contributes to an increase in labor’s income share,reflecting a generally favorable trend for labor’s position in primary income distribution.This effect,however,is markedly heterogeneous across different types of firms,regions,and industries.A significant concern is that robot adoption strengthens firms’relative market power within industries,fueling the emergence of superstar firms.These firms jointly influence labor income share through both a competition effect and a demonstration effect:the former is the main cause of declining labor shares,while the latter introduces a new channel through which labor’s share is further reduced.Although antitrust policies can help improve labor’s income share,they are not well-suited to curbing the market power expansion driven by industrial robot adoption.Thus,the concern over superstar firms’suppression of labor income remains.Amid the intensifying trend of“machines replacing humans”,this paper offers empirical insights into how to address the distributional implications brought about by the rise of superstar firms.展开更多
About 44%of the world’s cocoa is produced in one single country,Côte d’Ivoire.Providing this important raw material,most Ivorian cocoa farmers live in severe poverty,which,despite a multitude of sector interven...About 44%of the world’s cocoa is produced in one single country,Côte d’Ivoire.Providing this important raw material,most Ivorian cocoa farmers live in severe poverty,which,despite a multitude of sector interventions,is still widespread,affecting social and environmental sustainability in cocoa production.In this context,cocoa farmers are still often treated as a homogeneous group of small-scale producers(mainly males),resulting in interventions being conceptualized as one-size-fits-all approaches and failing to deliver support schemes that take farmers’specific conditions appropriately into account.Applying a broader typology approach that combines farm characteristics with farmers’characteristics,this study aims to delineate Ivorian cocoa farmers and their farms into specific types in order to improve advice for targeted sustainability interventions and living income(LI)potentials.Principal component analysis and hierarchical clustering analysis of a household dataset collected in 2022 in five cocoa-growing regions of Côte d’Ivoire were chosen to identify types of male-headed farms.To assure gender sensitive analysis,a female-headed farm type was created artificially.The specific characteristics of the identified types were captured using descriptive analysis.Descriptive statistics and non-parametric tests were then applied to examine the relationships between these farm types and various outcomes.Additionally,a binary logistic model was used to estimate the probability of these links in relation to variables relevant for achieving a LI.Finally,Spearman non-parametric correlation was used to identify eventual differences in the strength of relationships between key variables per farm type.Three different types of male-headed farms are identified:type 1(the most productive and diversified farms with larger size),type 2(middle-sized farms with strong focus on cash crops),and type 3(small-sized farms with a good level of diversification for self-consumption).The artificially created type 4 represents female-headed farms with the smallest size.On average,none of these farm types achieves a LI.However,type 1 shows the smallest LI gap,while type 4 is by far the worst.Our analyses reveal underlying socio-economic factors systematically disadvantaging female-headed cocoa farms,most notably limited access to land and other material assets.The key contribution of this study lies in the empirical identification of the different characteristics of farms in a given farming system,thereby identifying the need for targeted support interventions.Type-specific recommendations are made,showing pathways to provide tailored programs to farmers of different types in order to reduce their LI gaps.展开更多
Continuously broadening the channels for farmers’income growth and effectively narrowing the urban-rural income gap is the central task in the new development stage to comprehensively promote rural revitalization and...Continuously broadening the channels for farmers’income growth and effectively narrowing the urban-rural income gap is the central task in the new development stage to comprehensively promote rural revitalization and achieve the common prosperity of farmers and rural areas.The promotion of rural e-commerce and the enhancement of farmers’digital skills provide potential for this endeavor.Taking Zhejiang province,a demonstration area for common prosperity,as the research object,this study collected 1,119 valid questionnaires through field surveys.Based on the reconstruction of a comprehensive evaluation index for farmers’digital skills using principal component analysis,this paper further investigates the relationship between the level of farmers’digital skills and their income by employing the CRITIC weighting method,mediating mechanism testing,and grouped regression analysis.The research finds that improving digital skills can significantly enhance farmers’income levels,with the income growth effect being more pronounced among older groups with lower educational levels and limited digital skills.Digital skills not only directly promote farmers’income growth but also indirectly further enhance their income level by increasing their use of rural e-commerce,and thus the use of rural e-commerce serves as a significant mediating variable in the relationship between digital skills and farmers’income growth.These conclusions remain valid after a series of robustness tests,including endogeneity tests,the replacement of weight designs for digital skills,and the exclusion of outlier samples.Finally,the paper proposes policy recommendations such as offering more digital skills and e-commerce training,encouraging the return of new rural elites to promote regional clusters of rural e-commerce,and providing targeted policy support for the development of rural e-commerce.展开更多
In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific im...In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership.展开更多
Agricultural insurance plays a key role in promoting the coordinated development of green agriculture and farmers’income growth,which is crucial for China’s high-quality agricultural development.Using the coupling c...Agricultural insurance plays a key role in promoting the coordinated development of green agriculture and farmers’income growth,which is crucial for China’s high-quality agricultural development.Using the coupling coordination degree model,this study empirically demonstrates that the development of agricultural insurance significantly promotes the coordinated development of green agriculture and farmers’income growth once a certain threshold is exceeded.This effect is more pronounced in the major grain-producing regions and the central provinces.Expanding the scale of agricultural production and increasing investment in agricultural technology are the key mechanisms through which agricultural insurance supports the dual goals of green agriculture and income growth in China.In conclusion,this study proposes several policy recommendations,which include increasing investment in agricultural insurance infrastructure,strengthening the policy guidance for agricultural insurance,and designing differentiated agricultural insurance policies.展开更多
Gender equalization has progressed considerably in all areas but has prolonged domestic work.Previous research suggests that income is essential in the distribution of time spent on housework between couples.However,t...Gender equalization has progressed considerably in all areas but has prolonged domestic work.Previous research suggests that income is essential in the distribution of time spent on housework between couples.However,there is still debate about how income works within Chinese households.Therefore,it is necessary to study how income influences the time spent on housework by Chinese couples.This paper uses data from The China Family Panel Studies(CFPS)in 2022 and selected married two-income households aged 18-65 as our study population.Based on the results of the study and the Nash cooperative game‘divorce-threat’model,the hypotheses were then regressed using the Tobit model.Robustness tests were then conducted using the OLS regression model and the replacement variables method.Finally,the impact of income on the distribution of household work time of Chinese couples was analyzed,followed by conclusions.Firstly,the allocation of housework time during working days is influenced by income factors,while the distribution of housework time on rest days is not influenced by income.Secondly,individual income is negatively related to own time spent on housework,while the spouse’s income is positively associated with wife/husband time.Thirdly,the wife’s relative income is“U”shaped,and the relative gain of the husband is“inverted U”shaped.展开更多
Based on the empirical analysis of the income and consumption of rural residents,the present paper discusses the reasons for the weak growth of income and the lagging consumption of rural residents in China.Finally,it...Based on the empirical analysis of the income and consumption of rural residents,the present paper discusses the reasons for the weak growth of income and the lagging consumption of rural residents in China.Finally,it comes up with some recommendations and measures to increase the income of rural residents,promote the consumption of rural residents,and open up the rural market.展开更多
Transportation accessibility has been treated as an important means of reducing the urban-rural income disparity.However,only a few studies have examined the effects of different types of transportation accessibility ...Transportation accessibility has been treated as an important means of reducing the urban-rural income disparity.However,only a few studies have examined the effects of different types of transportation accessibility on urban-rural income disparity and their spatial heterogeneity.Based on data from 285 prefecture-level(and above)Chinese cities in 2000,2005,2010,2015,and 2020,this study uses spatial econometric models to examine how highway accessibility and railway accessibility influence the urban-rural income disparity and to identify their spatial heterogeneity.The result reveals that highway accessibility and railway accessibility have‘coreperiphery’ring-like circle structures.The urban-rural income disparity exhibits strong spatial clustering effects.Both highway accessibility and railway accessibility are negatively associated with urban-rural income disparity,and the former having a greater effect size.Moreover,there is a substitution effect between highway accessibility and railway accessibility in the whole sample.Furthermore,these associations differ in geographic regions.In the central region,highway accessibility is more important in reducing the urban-rural income disparity,but its effect is weakened with the increase of railway accessibility.In the western region,railway accessibility has a larger effect on narrowing the urban-rural income disparity,and this effect is strengthened by the increase of highway accessibility.We conclude that improving transportation accessibility is conducive to reducing the urban-rural income disparity but its effect is spatial heterogenetic.Highways and railways should be developed in a coordinated manner to promote an integrated transport network system.展开更多
Background Previous studies have shown that educational attainment(EA),intelligence and income are key factors associated with mental disorders.However,the direct effects of each factor on major mental disorders are u...Background Previous studies have shown that educational attainment(EA),intelligence and income are key factors associated with mental disorders.However,the direct effects of each factor on major mental disorders are unclear.Aims We aimed to evaluate the overall and independent causal effects of the three psychosocial factors on common mental disorders.Methods Using genome-wide association study summary datasets,we performed Mendelian randomisation(MR)and multivariable MR(MVMR)analyses to assess potential associations between the 3 factors(EA,N=766345;household income,N=392422;intelligence,N=146808)and 13 common mental disorders,with sample sizes ranging from 9907 to 807553.Inverse-variance weighting was employed as the main method in the MR analysis.Results Our MR analysis showed that(1)higher EA was a protective factor for eight mental disorders but contributed to anorexia nervosa,obsessive-compulsive disorder(OCD),bipolar disorder(BD)and autism spectrum disorder(ASD);(2)higher intelligence was a protective factor for five mental disorders but a risk factor for OCD and ASD;(3)higher household income protected against 10 mental disorders but confers risk for anorexia nervosa.Our MVMR analysis showed that(1)higher EA was a direct protective factor for attention-deficit/hyperactivity disorder(ADHD)and insomnia but a direct risk factor for schizophrenia,BD and ASD;(2)higher intelligence was a direct protective factor for schizophrenia but a direct risk factor for major depressive disorder(MDD)and ASD;(3)higher income was a direct protective factor for seven mental disorders,including schizophrenia,BD,MDD,ASD,post-traumatic stress disorder,ADHD and anxiety disorder.Conclusions Our study reveals that education,intelligence and income intertwine with each other.For each factor,its independent effects on mental disorders present a more complex picture than its overall effects.展开更多
BACKGROUND Laparoscopic surgery has reduced morbidity and mortality rates,shorter post-operative recovery periods and lower complication rates than open surgery.It is routine practice in high-income countries and is b...BACKGROUND Laparoscopic surgery has reduced morbidity and mortality rates,shorter post-operative recovery periods and lower complication rates than open surgery.It is routine practice in high-income countries and is becoming increasingly common in countries with limited resources.However,introducing laparoscopic surgery in low-and-middle-income countries(LMIC)can be expensive and requires resour-ces,equipment,and trainers.AIM To report the challenges and benefits of introducing laparoscopic surgery in LMIC as well as to identify solutions to these challenges for countries with limited finances and resources.METHODS MEDLINE,EMBASE and Cochrane databases were searched for studies reporting first experience in laparoscopic surgery in LMIC.Included studies were published between 1996 and 2022 with full text available in English.Exclusion criteria were studies considering only open surgery,ear,nose,and throat,endoscopy,arthro-scopy,hysteroscopy,cystoscopy,transplant,or bariatric surgery.RESULTS Ten studies out of 3409 screened papers,from eight LMIC were eligible for inclusion in the final analysis,totaling 2497 patients.Most reported challenges were related to costs of equipment and training programmes,equipment pro-blems such as faulty equipment,and access to surgical kits.Training-related challenges were reliance on foreign trainers and lack of locally trained surgeons and theatre staff.The benefits of introducing laparoscopic surgery were economic and clinical,including a reduction in hospital stay,complications,and morbidi-ty/mortality.The introduction of laparoscopic surgery also provided training opportunities for junior doctors.CONCLUSION Despite financial and technical challenges,many studies emphasise the overall benefit of introducing laparoscopic surgery in LMICs such as reduced hospital stay and the related lower cost for patients.While many of the clinical centres in LMICs have proposed practical solutions to the challenges reported,more support is critically required,in particular regarding training.展开更多
Using the CHDES database,we created the CIDI to comprehensively quantify digital adoption at the individual level and examine digitalization’s impact on individual income.Empirical analysis results indicate that incr...Using the CHDES database,we created the CIDI to comprehensively quantify digital adoption at the individual level and examine digitalization’s impact on individual income.Empirical analysis results indicate that increasing the CIDI by one standard deviation(0.13)improves individual income by 5.93 percentage points,which remains true after a series of endogeneity and robustness tests.In the heterogeneity analysis,we discovered that when digital adoption grows,residents in the countryside and county seats can earn more money through internet business operations and other channels.This helps to decrease the urban-rural income divide,but it has also pushed those digitally skilled into high-paying sectors,widening the income gaps between sectors.In the mechanism analysis,we developed an income function that takes into account the individual level of digitalization to show that digitalization can boost income by increasing working hours or labor participation and adjusting the portfolio of individual material,human,and social capital.In this paper,we have expanded the system for measuring the individual levels of digitalization by offering basic data,research methodology,and policy suggestions for the digital economy’s inclusive development.展开更多
The 2030 Agenda for Sustainable Development of the United Nations sets out 17 sustainable development goals(SDGs)that call for global action to end poverty,protect the planet,and improve the lives and futures of all p...The 2030 Agenda for Sustainable Development of the United Nations sets out 17 sustainable development goals(SDGs)that call for global action to end poverty,protect the planet,and improve the lives and futures of all people,including reducing inequality and taking climate action.The academic and policy issues corresponding to these two goals are income distribution and low-carbon development respectively.This paper makes a connection between the two and examines the impact of income gap on carbon intensity of well-being(CIWB)based on panel data of 40 countries around the world,which has important theoretical significance and empirical reference value.The main conclusions are as follows:(1)During the sample period,the carbon intensity of well-being of 36 in the 40 countries showed a downward trend,indicating that the pressure brought by the increase of unit well-being level on carbon emission space was gradually decreasing.The biggest drop in carbon intensity of well-being is in Estonia.(2)According to the average value of the past years,the income gaps are large in Colombia,Costa Rica,Paraguay,Ecuador and Peru,and the five countries with the smallest income gap are Ukraine,Slovenia,Belarus,the Czech Republic and Kyrgyzstan Republic.(3)The regression results of the econometric model with carbon intensity of well-being as the dependent variable,income gap as the independent variable,and urbanization rate,energy consumption structure and export trade as the control variables show that the increase of income gap will increase carbon intensity of well-being,and the increase of urbanization rate,renewable energy consumption and export dependence will reduce carbon intensity of well-being.Finally,according to the research conclusions,the policy implications for China's future high-quality development are extracted.展开更多
BACKGROUND Undernutrition is a crucial cause of morbidity and mortality among children in low-or middle-income countries(LMICs).A better understanding of maternal general healthy nutrition knowledge,as well as misbeli...BACKGROUND Undernutrition is a crucial cause of morbidity and mortality among children in low-or middle-income countries(LMICs).A better understanding of maternal general healthy nutrition knowledge,as well as misbeliefs,is highly essential,especially in such settings.In the current era of infodemics,it is very strenuous for mothers to select not only the right source for maternal nutrition information but the correct information as well.AIM To assess maternal healthy nutritional knowledge and nutrition-related misbeliefs and misinformation in an LMIC,and to determine the sources of such information and their assessment methods.METHODS This cross-sectional analytical observational study enrolled 5148 randomly selected Egyptian mothers who had one or more children less than 15 years old.The data were collected through online questionnaire forms:One was for the general nutrition knowledge assessment,and the other was for the nutritional myth score.Sources of information and ways of evaluating internet sources using the Currency,Relevance,Authority,Accuracy,and Purpose test were additionally analyzed.RESULTS The mean general nutrition knowledge score was 29±9,with a percent score of 70.8%±12.1%(total score:41).The median myth score was 9(interquartile range:6,12;total score:18).The primary sources of nutrition knowledge for the enrolled mothers were social media platforms(55%).Half of the mothers managed information for currency and authority,except for considering the author's contact information.More than 60%regularly checked information for accuracy and purpose.The mothers with significant nutrition knowledge checked periodically for the author's contact information(P=0.012).The nutrition myth score was significantly lower among mothers who periodically checked the evidence of the information(P=0.016).Mothers dependent on their healthcare providers as the primary source of their general nutritional knowledge were less likely to hold myths by 13%(P=0.044).However,using social media increased the likelihood of having myths among mothers by approximately 1.2(P=0.001).CONCLUSION Social media platforms were found to be the primary source of maternal nutrition information in the current era of infodemics.However,healthcare providers were the only source for decreasing the incidence of maternal myths among the surveyed mothers.展开更多
Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this rel...Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this relationship on treatment compliance. Materials and Methods: Prospective cross-sectional study with a descriptive aim covering sociodemographic data, average incomes, and direct and indirect costs of treatment of 57 patients followed for POAG during the period from January 1, 2012, to December 31, 2016 (5 years). Results: The patients were aged 25 to 77 years (mean = 54.4 years) with a male predominance (sex ratio = 1.5). Retirees were the most represented (26.32%), followed by workers in the informal sector (14.04%) and housewives (12.28%). Patients who had an annual income less than or equal to 900,000 CFA francs (€1370.83) per year represented 56.14% and those who did not have health coverage represented 57.89%. The treatment was monotherapy (64.91%), dual therapy (31.58%) or triple therapy (3.05%) and the average ratio of “annual cost of treatment to annual income” was 0.56 with for maximum 2.23 and 0.02 as minimum. Patients who considered the cost of treatment unbearable for their income represented 78.95%. Conclusion: Prevention of blindness due to glaucoma requires early detection but also the establishment of health coverage mechanisms to improve compliance with medical treatment. In addition, consideration should be given to the development of glaucoma surgery in our country, the indication of which could be the first intention in certain patients, considering for those patients, the geographical and financial accessibility of medical treatment. .展开更多
In recent years,with the rapid advancement of information technology and the widespread proliferation of the Internet,digital technology has been reshaping the value chains of traditional industries and giving rise to...In recent years,with the rapid advancement of information technology and the widespread proliferation of the Internet,digital technology has been reshaping the value chains of traditional industries and giving rise to entirely new business models and industrial forms.Technologies such as the Internet,big data,and artificial intelligence are being applied across various sectors,while new formats like e-commerce,the sharing economy,and online education are flourishing.These developments have driven new consumption patterns and employment methods.The rapid rise of the digital economy not only boosts production efficiency and economic growth but also influences the income distribution between urban and rural areas to some extent.This paper begins by examining the current state and characteristics of the digital economy and then analyzes its impact on the urban-rural income gap.Additionally,it offers countermeasures and recommendations for narrowing this gap,providing theoretical support for promoting common prosperity.展开更多
With the rapid development of China’s economy,the coordinated development of resident income and GDP has become an important indicator to measure local economic development.How to realize the synergistic growth of th...With the rapid development of China’s economy,the coordinated development of resident income and GDP has become an important indicator to measure local economic development.How to realize the synergistic growth of the two in the new era is of great significance for promoting the sustainable development of the local economy.Based on the theory of the coordinated development of resident income and GDP,this paper will take Shandong Province as an example to analyze the interaction between resident income growth and GDP,find out the influencing factors that restrict the coordinated development of resident income and GDP,and explore the impact of the coordinated development of resident income and GDP on local economic development.Finally,relevant policies will be studied.How to effectively increase residents’income,promote the sustainable and healthy development of the local economy,and put forward relevant suggestions to promote the coordinated development of residents’income and GDP.展开更多
As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into th...As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.展开更多
As one of the first coastal open cities in China,Yantai City is situated in the eastern Shandong Peninsula,bordered by the Yellow Sea and Bohai Sea.With the continuous improvement of tourism infrastructure,public enth...As one of the first coastal open cities in China,Yantai City is situated in the eastern Shandong Peninsula,bordered by the Yellow Sea and Bohai Sea.With the continuous improvement of tourism infrastructure,public enthusiasm for tourism in Yantai has been growing.To formulate more effective tourism development policies tailored to the local context,this study examines Yantai City using a multiple linear regression model to identify the primary factors influencing domestic tourism income.Based on the findings,this paper proposes scientifically grounded and actionable strategies to further optimize the development of tourism in Yantai City.展开更多
文摘With the rapid development of the Chinese market economy system,income tax as an economic lever has become more and more prominent in regulating the economy.Since the beginning of the accounting reform,the Ministry of Finance has promulgated the accounting standards for income tax and put forward the corresponding procedures and methods,which is a leap forward in the development process of domestic income tax accounting.The relationship between income tax and accounting,the nature of income tax,and the basic characteristics and the apportionment of income tax accounting are expounded in this paper.Payable tax with impact accounting regulations,deferred with debt regulations,and balance sheet debt with income statement debt regulations are compared given the existing problems in the accounting treatment of domestic income tax,and the choice of applicable treatment methods are discussed.Finally,the accounting treatment of important income tax such as consolidated accounting statements,construction enterprises,tax losses,and discount of income tax liabilities are analyzed,and the treatment methods and corresponding countermeasures are put forward to improve the domestic income tax accounting problems.
基金supported by Malaysia's Ministry of Higher Education through the Fundamental Research Grant Scheme(FRGS)under the reference code FRGS/1/2020/SS0/UMT/02/3 and vote number 59637.
文摘Objective:To explore the associations between income levels,employment risk,lifestyles,occupational stress,and male fertility.Methods:This cross-sectional study analyzed 294 men seeking fertility treatment at fertility clinics in Terengganu,Pahang,and Kuala Lumpur from November 2021 to June 2023.Data were collected through structured questionnaires covering income levels,lifestyles,employment risks,occupational stress,and semen quality.Multinomial logistic regression was employed to assess predictors of semen quality,with crude and adjusted odds ratios(OR)reported.Results:The lower-income group exhibited higher odds of having abnormal semen quality compared to normal semen quality.Specifically,these participants were more likely to experience azoospermia[crude OR 6.68,95%confidence interval(CI)1.84-52.63;adjusted OR 6.26,95%CI 1.76-51.38],indicating a link between low income and infertility issues.Lifestyle factors did not show significant associations with semen abnormalities after adjustment.High employment risks had significant associations with oligozoospermia after adjustment(crude OR 5.50,95%CI 2.14-14.11;adjusted OR 5.15,95%CI 1.93-13.71),while high occupational stress was linked to asthenozoospermia(crude OR 2.26,95%CI 1.09-4.68;adjusted OR 2.25,95%CI 1.07-4.69).Conclusions:The findings underscore the influence of socioeconomic and occupational factors on male fertility,showing associations between lower income levels,high-risk occupations,and semen abnormalities.In contrast,lifestyle factors did not show significant associations with semen abnormalities after adjustment.Nevertheless,the current findings should be further confirmed through more extensive studies focusing on abnormal semen and lifestyle factors.
基金supported by General Project of the National Social Science Fund of China(NSSFC),“Mechanisms and Strategies of Artificial Intelligence’s Impact on Inter-firm Wage Disparities”(Grant No.21BJY097).
文摘The diffusion of industrial robot technology has coincided with increasing divergence in firms’market shares,potentially leading to enhanced market power and shifts in the distribution of factor income.This paper investigates the impact of industrial robot adoption on firms’labor income share and explores the underlying mechanisms,with particular attention to the rise of superstar firms.The findings suggest that,overall,the use of industrial robots contributes to an increase in labor’s income share,reflecting a generally favorable trend for labor’s position in primary income distribution.This effect,however,is markedly heterogeneous across different types of firms,regions,and industries.A significant concern is that robot adoption strengthens firms’relative market power within industries,fueling the emergence of superstar firms.These firms jointly influence labor income share through both a competition effect and a demonstration effect:the former is the main cause of declining labor shares,while the latter introduces a new channel through which labor’s share is further reduced.Although antitrust policies can help improve labor’s income share,they are not well-suited to curbing the market power expansion driven by industrial robot adoption.Thus,the concern over superstar firms’suppression of labor income remains.Amid the intensifying trend of“machines replacing humans”,this paper offers empirical insights into how to address the distributional implications brought about by the rise of superstar firms.
基金This work was conducted in the frame of the accompanying research on strategies for improving farmer families’incomes and sustainable cocoa production funded by the German Federal Ministry for Economic Cooperation and Development(BMZ).
文摘About 44%of the world’s cocoa is produced in one single country,Côte d’Ivoire.Providing this important raw material,most Ivorian cocoa farmers live in severe poverty,which,despite a multitude of sector interventions,is still widespread,affecting social and environmental sustainability in cocoa production.In this context,cocoa farmers are still often treated as a homogeneous group of small-scale producers(mainly males),resulting in interventions being conceptualized as one-size-fits-all approaches and failing to deliver support schemes that take farmers’specific conditions appropriately into account.Applying a broader typology approach that combines farm characteristics with farmers’characteristics,this study aims to delineate Ivorian cocoa farmers and their farms into specific types in order to improve advice for targeted sustainability interventions and living income(LI)potentials.Principal component analysis and hierarchical clustering analysis of a household dataset collected in 2022 in five cocoa-growing regions of Côte d’Ivoire were chosen to identify types of male-headed farms.To assure gender sensitive analysis,a female-headed farm type was created artificially.The specific characteristics of the identified types were captured using descriptive analysis.Descriptive statistics and non-parametric tests were then applied to examine the relationships between these farm types and various outcomes.Additionally,a binary logistic model was used to estimate the probability of these links in relation to variables relevant for achieving a LI.Finally,Spearman non-parametric correlation was used to identify eventual differences in the strength of relationships between key variables per farm type.Three different types of male-headed farms are identified:type 1(the most productive and diversified farms with larger size),type 2(middle-sized farms with strong focus on cash crops),and type 3(small-sized farms with a good level of diversification for self-consumption).The artificially created type 4 represents female-headed farms with the smallest size.On average,none of these farm types achieves a LI.However,type 1 shows the smallest LI gap,while type 4 is by far the worst.Our analyses reveal underlying socio-economic factors systematically disadvantaging female-headed cocoa farms,most notably limited access to land and other material assets.The key contribution of this study lies in the empirical identification of the different characteristics of farms in a given farming system,thereby identifying the need for targeted support interventions.Type-specific recommendations are made,showing pathways to provide tailored programs to farmers of different types in order to reduce their LI gaps.
文摘Continuously broadening the channels for farmers’income growth and effectively narrowing the urban-rural income gap is the central task in the new development stage to comprehensively promote rural revitalization and achieve the common prosperity of farmers and rural areas.The promotion of rural e-commerce and the enhancement of farmers’digital skills provide potential for this endeavor.Taking Zhejiang province,a demonstration area for common prosperity,as the research object,this study collected 1,119 valid questionnaires through field surveys.Based on the reconstruction of a comprehensive evaluation index for farmers’digital skills using principal component analysis,this paper further investigates the relationship between the level of farmers’digital skills and their income by employing the CRITIC weighting method,mediating mechanism testing,and grouped regression analysis.The research finds that improving digital skills can significantly enhance farmers’income levels,with the income growth effect being more pronounced among older groups with lower educational levels and limited digital skills.Digital skills not only directly promote farmers’income growth but also indirectly further enhance their income level by increasing their use of rural e-commerce,and thus the use of rural e-commerce serves as a significant mediating variable in the relationship between digital skills and farmers’income growth.These conclusions remain valid after a series of robustness tests,including endogeneity tests,the replacement of weight designs for digital skills,and the exclusion of outlier samples.Finally,the paper proposes policy recommendations such as offering more digital skills and e-commerce training,encouraging the return of new rural elites to promote regional clusters of rural e-commerce,and providing targeted policy support for the development of rural e-commerce.
文摘In the context of urban-rural integration development in China,the distribution of value-added income of rural land collective ownership is related to the protection of farmers rights and interests and the specific implementation of rural revitalization strategy.Based on the entry of rural collectively-owned construction land into the market and the compensation system for land expropriation,this paper discusses in detail the distribution of value-added income of rural land collective ownership,analyzes the current situation,existing problems and causes of the current distribution mechanism,and puts forward countermeasures and suggestions for optimizing the distribution mechanism.Through literature research and case analysis,this paper reveals the unfair phenomenon in the distribution of value-added income of rural land,and discusses the roles and responsibilities of government,collective organizations and individual farmers in the distribution of income.The results show that establishing a fair and reasonable income distribution mechanism,strengthening the construction of laws and regulations,improving farmers participation and protecting their rights and interests are the key to optimizing the distribution of rural land value-added income.In addition,it is expected that this paper will provide some theoretical basis and practical guidance for improving the distribution mechanism of value-added income of rural land collective ownership.
基金This paper presents preliminary research findings from two projects:a major project funded by the National Social Science Fund of China,titled“Changes in the Nature of Rural Poverty in China in the New Era and Research on Post-2020 Anti-Poverty Policies”(Project No:19ZDA116)Doctoral Research Project under the Special Program for Talents in Shortage Areas Serving National Needs,Nanjing University of Finance and Economics,titled“The Impact of Policy-Based Agricultural Insurance on Farmers’Income and Welfare Levels”(Project No:BSZX2021-12).
文摘Agricultural insurance plays a key role in promoting the coordinated development of green agriculture and farmers’income growth,which is crucial for China’s high-quality agricultural development.Using the coupling coordination degree model,this study empirically demonstrates that the development of agricultural insurance significantly promotes the coordinated development of green agriculture and farmers’income growth once a certain threshold is exceeded.This effect is more pronounced in the major grain-producing regions and the central provinces.Expanding the scale of agricultural production and increasing investment in agricultural technology are the key mechanisms through which agricultural insurance supports the dual goals of green agriculture and income growth in China.In conclusion,this study proposes several policy recommendations,which include increasing investment in agricultural insurance infrastructure,strengthening the policy guidance for agricultural insurance,and designing differentiated agricultural insurance policies.
文摘Gender equalization has progressed considerably in all areas but has prolonged domestic work.Previous research suggests that income is essential in the distribution of time spent on housework between couples.However,there is still debate about how income works within Chinese households.Therefore,it is necessary to study how income influences the time spent on housework by Chinese couples.This paper uses data from The China Family Panel Studies(CFPS)in 2022 and selected married two-income households aged 18-65 as our study population.Based on the results of the study and the Nash cooperative game‘divorce-threat’model,the hypotheses were then regressed using the Tobit model.Robustness tests were then conducted using the OLS regression model and the replacement variables method.Finally,the impact of income on the distribution of household work time of Chinese couples was analyzed,followed by conclusions.Firstly,the allocation of housework time during working days is influenced by income factors,while the distribution of housework time on rest days is not influenced by income.Secondly,individual income is negatively related to own time spent on housework,while the spouse’s income is positively associated with wife/husband time.Thirdly,the wife’s relative income is“U”shaped,and the relative gain of the husband is“inverted U”shaped.
基金General Project of Philosophy and Social Science Research in Jiangsu Universities"Research on the Long-term Mechanism for Expanding Consumption Demand of Rural Residents in Jiangsu Province during the Historical Convergence Period of the Two Centenary Goals"(2022SJYB0493).
文摘Based on the empirical analysis of the income and consumption of rural residents,the present paper discusses the reasons for the weak growth of income and the lagging consumption of rural residents in China.Finally,it comes up with some recommendations and measures to increase the income of rural residents,promote the consumption of rural residents,and open up the rural market.
基金Under the auspices of National Natural Science Foundation of China(No.42371214,42101184)Chenguang Program of Shanghai Education Development Foundation and Shanghai Municipal Education Commission(No.22CGA27)Funded Projects for the Academic Leaders and Academic Backbone,Shaanxi Normal University(No.18QNGG013)。
文摘Transportation accessibility has been treated as an important means of reducing the urban-rural income disparity.However,only a few studies have examined the effects of different types of transportation accessibility on urban-rural income disparity and their spatial heterogeneity.Based on data from 285 prefecture-level(and above)Chinese cities in 2000,2005,2010,2015,and 2020,this study uses spatial econometric models to examine how highway accessibility and railway accessibility influence the urban-rural income disparity and to identify their spatial heterogeneity.The result reveals that highway accessibility and railway accessibility have‘coreperiphery’ring-like circle structures.The urban-rural income disparity exhibits strong spatial clustering effects.Both highway accessibility and railway accessibility are negatively associated with urban-rural income disparity,and the former having a greater effect size.Moreover,there is a substitution effect between highway accessibility and railway accessibility in the whole sample.Furthermore,these associations differ in geographic regions.In the central region,highway accessibility is more important in reducing the urban-rural income disparity,but its effect is weakened with the increase of railway accessibility.In the western region,railway accessibility has a larger effect on narrowing the urban-rural income disparity,and this effect is strengthened by the increase of highway accessibility.We conclude that improving transportation accessibility is conducive to reducing the urban-rural income disparity but its effect is spatial heterogenetic.Highways and railways should be developed in a coordinated manner to promote an integrated transport network system.
基金Nanjing Medical Science and Technology Development Project(ZKX20027).
文摘Background Previous studies have shown that educational attainment(EA),intelligence and income are key factors associated with mental disorders.However,the direct effects of each factor on major mental disorders are unclear.Aims We aimed to evaluate the overall and independent causal effects of the three psychosocial factors on common mental disorders.Methods Using genome-wide association study summary datasets,we performed Mendelian randomisation(MR)and multivariable MR(MVMR)analyses to assess potential associations between the 3 factors(EA,N=766345;household income,N=392422;intelligence,N=146808)and 13 common mental disorders,with sample sizes ranging from 9907 to 807553.Inverse-variance weighting was employed as the main method in the MR analysis.Results Our MR analysis showed that(1)higher EA was a protective factor for eight mental disorders but contributed to anorexia nervosa,obsessive-compulsive disorder(OCD),bipolar disorder(BD)and autism spectrum disorder(ASD);(2)higher intelligence was a protective factor for five mental disorders but a risk factor for OCD and ASD;(3)higher household income protected against 10 mental disorders but confers risk for anorexia nervosa.Our MVMR analysis showed that(1)higher EA was a direct protective factor for attention-deficit/hyperactivity disorder(ADHD)and insomnia but a direct risk factor for schizophrenia,BD and ASD;(2)higher intelligence was a direct protective factor for schizophrenia but a direct risk factor for major depressive disorder(MDD)and ASD;(3)higher income was a direct protective factor for seven mental disorders,including schizophrenia,BD,MDD,ASD,post-traumatic stress disorder,ADHD and anxiety disorder.Conclusions Our study reveals that education,intelligence and income intertwine with each other.For each factor,its independent effects on mental disorders present a more complex picture than its overall effects.
文摘BACKGROUND Laparoscopic surgery has reduced morbidity and mortality rates,shorter post-operative recovery periods and lower complication rates than open surgery.It is routine practice in high-income countries and is becoming increasingly common in countries with limited resources.However,introducing laparoscopic surgery in low-and-middle-income countries(LMIC)can be expensive and requires resour-ces,equipment,and trainers.AIM To report the challenges and benefits of introducing laparoscopic surgery in LMIC as well as to identify solutions to these challenges for countries with limited finances and resources.METHODS MEDLINE,EMBASE and Cochrane databases were searched for studies reporting first experience in laparoscopic surgery in LMIC.Included studies were published between 1996 and 2022 with full text available in English.Exclusion criteria were studies considering only open surgery,ear,nose,and throat,endoscopy,arthro-scopy,hysteroscopy,cystoscopy,transplant,or bariatric surgery.RESULTS Ten studies out of 3409 screened papers,from eight LMIC were eligible for inclusion in the final analysis,totaling 2497 patients.Most reported challenges were related to costs of equipment and training programmes,equipment pro-blems such as faulty equipment,and access to surgical kits.Training-related challenges were reliance on foreign trainers and lack of locally trained surgeons and theatre staff.The benefits of introducing laparoscopic surgery were economic and clinical,including a reduction in hospital stay,complications,and morbidi-ty/mortality.The introduction of laparoscopic surgery also provided training opportunities for junior doctors.CONCLUSION Despite financial and technical challenges,many studies emphasise the overall benefit of introducing laparoscopic surgery in LMICs such as reduced hospital stay and the related lower cost for patients.While many of the clinical centres in LMICs have proposed practical solutions to the challenges reported,more support is critically required,in particular regarding training.
基金supported by the Scientific Research Fund of Renmin University of China(Special Funding Support of the Basic Scientific Research Fund for Central Universities)“Digital Economy Advancing High-Quality Development:Practice and Theoretical Perspectives”(Grant No.22XNA040)Major Task Project of the Theoretical and Social Science Research of the Ministry of Education“Study on the Industrial Subsidies and Industrial Policies of Major World Economies”(Grant No.22J2D013).
文摘Using the CHDES database,we created the CIDI to comprehensively quantify digital adoption at the individual level and examine digitalization’s impact on individual income.Empirical analysis results indicate that increasing the CIDI by one standard deviation(0.13)improves individual income by 5.93 percentage points,which remains true after a series of endogeneity and robustness tests.In the heterogeneity analysis,we discovered that when digital adoption grows,residents in the countryside and county seats can earn more money through internet business operations and other channels.This helps to decrease the urban-rural income divide,but it has also pushed those digitally skilled into high-paying sectors,widening the income gaps between sectors.In the mechanism analysis,we developed an income function that takes into account the individual level of digitalization to show that digitalization can boost income by increasing working hours or labor participation and adjusting the portfolio of individual material,human,and social capital.In this paper,we have expanded the system for measuring the individual levels of digitalization by offering basic data,research methodology,and policy suggestions for the digital economy’s inclusive development.
文摘The 2030 Agenda for Sustainable Development of the United Nations sets out 17 sustainable development goals(SDGs)that call for global action to end poverty,protect the planet,and improve the lives and futures of all people,including reducing inequality and taking climate action.The academic and policy issues corresponding to these two goals are income distribution and low-carbon development respectively.This paper makes a connection between the two and examines the impact of income gap on carbon intensity of well-being(CIWB)based on panel data of 40 countries around the world,which has important theoretical significance and empirical reference value.The main conclusions are as follows:(1)During the sample period,the carbon intensity of well-being of 36 in the 40 countries showed a downward trend,indicating that the pressure brought by the increase of unit well-being level on carbon emission space was gradually decreasing.The biggest drop in carbon intensity of well-being is in Estonia.(2)According to the average value of the past years,the income gaps are large in Colombia,Costa Rica,Paraguay,Ecuador and Peru,and the five countries with the smallest income gap are Ukraine,Slovenia,Belarus,the Czech Republic and Kyrgyzstan Republic.(3)The regression results of the econometric model with carbon intensity of well-being as the dependent variable,income gap as the independent variable,and urbanization rate,energy consumption structure and export trade as the control variables show that the increase of income gap will increase carbon intensity of well-being,and the increase of urbanization rate,renewable energy consumption and export dependence will reduce carbon intensity of well-being.Finally,according to the research conclusions,the policy implications for China's future high-quality development are extracted.
文摘BACKGROUND Undernutrition is a crucial cause of morbidity and mortality among children in low-or middle-income countries(LMICs).A better understanding of maternal general healthy nutrition knowledge,as well as misbeliefs,is highly essential,especially in such settings.In the current era of infodemics,it is very strenuous for mothers to select not only the right source for maternal nutrition information but the correct information as well.AIM To assess maternal healthy nutritional knowledge and nutrition-related misbeliefs and misinformation in an LMIC,and to determine the sources of such information and their assessment methods.METHODS This cross-sectional analytical observational study enrolled 5148 randomly selected Egyptian mothers who had one or more children less than 15 years old.The data were collected through online questionnaire forms:One was for the general nutrition knowledge assessment,and the other was for the nutritional myth score.Sources of information and ways of evaluating internet sources using the Currency,Relevance,Authority,Accuracy,and Purpose test were additionally analyzed.RESULTS The mean general nutrition knowledge score was 29±9,with a percent score of 70.8%±12.1%(total score:41).The median myth score was 9(interquartile range:6,12;total score:18).The primary sources of nutrition knowledge for the enrolled mothers were social media platforms(55%).Half of the mothers managed information for currency and authority,except for considering the author's contact information.More than 60%regularly checked information for accuracy and purpose.The mothers with significant nutrition knowledge checked periodically for the author's contact information(P=0.012).The nutrition myth score was significantly lower among mothers who periodically checked the evidence of the information(P=0.016).Mothers dependent on their healthcare providers as the primary source of their general nutritional knowledge were less likely to hold myths by 13%(P=0.044).However,using social media increased the likelihood of having myths among mothers by approximately 1.2(P=0.001).CONCLUSION Social media platforms were found to be the primary source of maternal nutrition information in the current era of infodemics.However,healthcare providers were the only source for decreasing the incidence of maternal myths among the surveyed mothers.
文摘Introduction: Medical treatment for POAG is continuous and lifelong treatment. The aim of this study was to evaluate the relationship between the cost of this treatment and patients’ income and the impact of this relationship on treatment compliance. Materials and Methods: Prospective cross-sectional study with a descriptive aim covering sociodemographic data, average incomes, and direct and indirect costs of treatment of 57 patients followed for POAG during the period from January 1, 2012, to December 31, 2016 (5 years). Results: The patients were aged 25 to 77 years (mean = 54.4 years) with a male predominance (sex ratio = 1.5). Retirees were the most represented (26.32%), followed by workers in the informal sector (14.04%) and housewives (12.28%). Patients who had an annual income less than or equal to 900,000 CFA francs (€1370.83) per year represented 56.14% and those who did not have health coverage represented 57.89%. The treatment was monotherapy (64.91%), dual therapy (31.58%) or triple therapy (3.05%) and the average ratio of “annual cost of treatment to annual income” was 0.56 with for maximum 2.23 and 0.02 as minimum. Patients who considered the cost of treatment unbearable for their income represented 78.95%. Conclusion: Prevention of blindness due to glaucoma requires early detection but also the establishment of health coverage mechanisms to improve compliance with medical treatment. In addition, consideration should be given to the development of glaucoma surgery in our country, the indication of which could be the first intention in certain patients, considering for those patients, the geographical and financial accessibility of medical treatment. .
文摘In recent years,with the rapid advancement of information technology and the widespread proliferation of the Internet,digital technology has been reshaping the value chains of traditional industries and giving rise to entirely new business models and industrial forms.Technologies such as the Internet,big data,and artificial intelligence are being applied across various sectors,while new formats like e-commerce,the sharing economy,and online education are flourishing.These developments have driven new consumption patterns and employment methods.The rapid rise of the digital economy not only boosts production efficiency and economic growth but also influences the income distribution between urban and rural areas to some extent.This paper begins by examining the current state and characteristics of the digital economy and then analyzes its impact on the urban-rural income gap.Additionally,it offers countermeasures and recommendations for narrowing this gap,providing theoretical support for promoting common prosperity.
文摘With the rapid development of China’s economy,the coordinated development of resident income and GDP has become an important indicator to measure local economic development.How to realize the synergistic growth of the two in the new era is of great significance for promoting the sustainable development of the local economy.Based on the theory of the coordinated development of resident income and GDP,this paper will take Shandong Province as an example to analyze the interaction between resident income growth and GDP,find out the influencing factors that restrict the coordinated development of resident income and GDP,and explore the impact of the coordinated development of resident income and GDP on local economic development.Finally,relevant policies will be studied.How to effectively increase residents’income,promote the sustainable and healthy development of the local economy,and put forward relevant suggestions to promote the coordinated development of residents’income and GDP.
文摘As an innovative economic model,the sharing economy has seen rapid growth globally in recent years.It has not only brought a profound impact on traditional economies but also injected new vitality and momentum into the sustainable development of the social economy.However,for the sharing economy,the process of collecting personal income tax is facing several issues,such as the ambiguity of tax policies regarding personal income,challenges in identifying taxpayers,and difficulties in defining income.To achieve the fairness and efficiency of personal income tax collection in the sharing economy,this study proposes optimized regulatory mechanisms and conducts in-depth discussions on the adjustment of personal income tax policies,innovation in tax management technology,and improvement in the quality of personal income tax services.
文摘As one of the first coastal open cities in China,Yantai City is situated in the eastern Shandong Peninsula,bordered by the Yellow Sea and Bohai Sea.With the continuous improvement of tourism infrastructure,public enthusiasm for tourism in Yantai has been growing.To formulate more effective tourism development policies tailored to the local context,this study examines Yantai City using a multiple linear regression model to identify the primary factors influencing domestic tourism income.Based on the findings,this paper proposes scientifically grounded and actionable strategies to further optimize the development of tourism in Yantai City.
