人力资本

This paper will provide the basics information about emerging of HR asset, the intension of HR asset account method, as well as the relationship between HR and HR assets; followed by an analysis on the booking method for HR assets.

文章阐述了人力资本会计产生的基础，人力资本会计理论的内涵以及人力资本会计与人力资源会计的联系和区别，并在此基础上分析了人力资本会计的账务处理方法

We get to know the determining effects of the human capital characteristics and other system and conception factors to the inner and outer human capital externality. Basing on these, we point out that it's necessary to deal with the relationship of inner and outer human capital externality correctly.

为了弄清人力资本外部性的决定因素，我们首先利用因子分析方法对区域人力资本特征进行了概括，分析了人力资本特征及其他体制性、观念性因素对"区域内"和"区域外"人力资本外部性的决定作用。

The results show that although economic growth in the northwest region as the whole has been physical capital-driven, elasticity and contribution rate of human capital in each province has been relatively high, indicating the spillover effect of human capital These findings suggest that effectively and steadily speeding up human capital accumulation while increasing capital investment may enhance the level of economic development in the northwestern China, thus reducing the disparity between this region and the eastern region.

结果表明，虽然西北地区的经济增长总体来看是资本推动型的，但各省区人力资本的产出弹性和贡献率较高，而且人力资本的溢出效应较为明显，此外，各省区间人力资本对经济增长的贡献率有较大差别。据此作者认为，在中国经济增长方式转型期，除加大物质资本投资力度外，有效、持续地加快人力资本积累，可以更快地提高西北地区的经济发展水平，从而缩小该地区与东部地区的差距。

Guangdong is a province strong in overall economic development yet weak in local county economy, while lagging behind in overall level of human capital is a key element to curb the economic development in the county area of Guangdong Province; therefore, it is a key issue to be discussed in the paper how to enhance the competitiveness of the human capital in the county area of Guangdong Province to promote the development of economy in the county area.

本研究力图从经济学和管理学等的角度阐述县域人力资本的特征及其对县域经济发展的影响，为此本文选取了广东省县域人力资本作为研究对象。广东省是一个城镇经济强省和县域经济弱省，而人力资本总体水平的落后是制约广东省县域经济发展的关键因素，因此，如何提升广东省县域人力资本竞争力进而促进广东省县域经济的发展是本文要探索的主要问题。

As for the outflow of human capital, the higher level of human capital, the lower possibility of returning as countryside owing to the frailness of agriculture and the inherent wage disparity between urban and rural areas. That is that this flow way of the rural human capital, generally is a state of unidirectional loss or net loss, which leads to an existence of serious"misplaced effect"in rural human capital investment.

对于流出去的人力资本来说，由于农业的弱质性以及城乡固有的工资差异，其人力资本水平越高返回农村的可能性越小，也就是说，农村人力资本的这种流动基本上呈一种单向流失和净流失状态，这就决定了我国农村人力资本投资存在着严重的投资收益"错位效应"。

As the impact on the law, especially on the company capital legal system, becoming heavier and heavier, it is urgent to bring it from economic...

本文即是从经济学角度出发，对人力资本的法律概念进行了初步的探讨，分析了人力资本与相关概念的区别、人力资本的法律特征和法律属性，试图为人力资本理论在法学中的应用和完善铺平道路。

A dropping contribution of human capital to regional disparity means a mount of rural human capital further loss will worsening of region disparities. And the greatest marginal contribution rate of human capital means that there will be a perpetual existence of disparity if human capital of agriculture and non-agriculture cannot be in equilibrium. In order to solve the problems, the thesis puts forward two proposals.

人力资本对地区差异的贡献在下降意味着农村进一步的人力资本流失将会恶化我国的地区差异；人力资本对收入的边际贡献率最大意味着如果农村与非农的人力资本水平不能保持平衡，农村与非农的差距将始终存在。

By inducting the theory of Quantum Mechanics,this paper studied on the uncertainty of individual value of human capital between dominance and recessiveness.

引入了量子力学理论，考察了个体人力资本显性和隐性价值的测不准性，在人力资本隐性价值区间估计的基础上，构建了考虑显性和隐性人力资本价值转换的人力资本个体价值计量模型。

During the course of human capital investment of rural residents, their human capital investment ability depends on the amount of their family income and the disbursal amount of the Government's finance, including the educational payout and the medical care disbursal.

在农村居民人力资本投资过程中，他们的人力资本投资能力与其家庭收入、政府公共财政投入呈正相关关系，其人力资本投资能力大小取决于家庭与政府的资源投入量的多少，即其人力资本投资能力具体量化为在人力资本投资上的家庭收入投入量，以及政府教育性和医疗保健性公共财政的投入量的总和。

Circumfusing seeking the appropriate motivation model which adapts to the reality of enterprise, this paper which is based on three theories (human capital theory, motivation theory and contingency theory) forms motivation and restriction system matching market economy, and researches contingency motivation strategy, human capital pricing and human resource restriction to make human capital contribute more to the economic benefit of enterprise.

本文立足于人力资本理论、激励理论和权变理论三大基石，围绕着寻找适合企业实际需要的激励策略，形成与市场经济相配套的激励约束机制，以提高人力资本对企业经济效益的贡献这一研究目标，对人力资本的权变激励策略、人力资本定价、人力资本约束等内容进行了深入研究。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。