Suchergebnisse

With a sample of 46 Chinese small to medium-sized enterprises (SMEs), this study examines factors that might affect firms' use of financial statements to make decisions. Financial statements contain insightful information about potential risk and return implications of various decisions. A logit analysis shows that owners of Chinese SMEs use financial statements to make decisions according to the frequency of available financial statement information and their ability to interpret the information contained in the financial statements. These results can help owners of SMEs, educators and service providers understand which factors affect the use of financial statements and the process by which financial statements are incorporated into SMEs' decisions.

Food system planning is important to achieve the goal of "zero hunger" in the UN's 2030 Agenda for Sustainable Development (UN, 2016). However, discussion about comprehensive planning for food security is scarce and little is known about the situation in Chinese cities. To narrow this gap, this study collected and analyzed four medium-term plans and two annual plans for the "vegetable basket project" in Nanjing, China. This study examines the strategies for urban food security in Nanjing to shed light on how the city developed a comprehensive approach to food system planning over the past three decades. The evolution of incremental food system planning in Nanjing provides valuable lessons for other cities facing food security challenges and shortages of financial resources. Reducing food insecurity is an ongoing challenge for the city governments in the Global South and comprehensive planning is a useful tool for addressing the challenge of urban food insecurity.

AbstractPrevious studies pay little attention to the role of technological progress in measuring urban land use efficiency, and ignore the interactions among total factor productivity, technological progress, pure technical efficiency and scale efficiency in the process of urban land use. To narrow the gaps, this research uses the Malmquist index approach to measure and decompose urban land use total factor productivity and a panel vector autoregressive model (PVAR) to investigate the interactions among urban land use total factor productivity, technological progress, pure technical efficiency, and scale efficiency in China from 2003 to 2016. This study shows that the overall urban land use efficiency increased at an annual growth rate of 0.7% in China from 2003 to 2016 while the growth rate of urban land use efficiency has generally decreased, which is reflected by the total factor productivity of urban land use. The total factor productivity fluctuates between 0.952 and 1.083 with a downward trend in 2003–2016. Technological progress, pure technical efficiency and scale efficiency all have positive effects on the improvement of urban land use efficiency, and there are differences in the order and degree of promotion. The improvement of scale efficiency is the most important measure to ensure the efficient use of urban land resources in the future.