Royal Land Use and Management in Beijing in the Qing Dynasty

Management is an important factor affecting the formation and development of a landscape. This study concludes that royal land use is planned by specifying the land type, while the economic benefits and landscape value are also taken into account. The royal land has landscape value, with the core being the royal garden, the background being farmland, and the connecting line being water. Meanwhile, the royal garden management organization has a high level of authority. Based on the rules of the Imperial Household Department (Neiwufu) of the Qing Dynasty, the present paper extracts the royal land use and management records. This paper discusses the characteristics of royal land management from the spatial distribution and utilization of types of land. It analyzes the specific revenue, expenditure, and fund flow of land in detail and summarizes the land management model. Land management is based mainly on directional revenue and expenditure as well as quota revenue and the expenditure system. The management system is established to support the gardens’ construction.

Modeling the Impacts of Income on the Subjective Happiness: An Empirical Study

The influence of income on the subjective happiness of teachers in Chinese private universities is researched in this paper. First of all, considering the features of the Chinese private university, the measuring model of the subjective happiness of teachers in higher institutions was established. Then, the private university teachers in China were taken as investigation objects to collect data samples. Finally, based on the questionnaire data, the author will verify the measuring model by using the structural equation model. The empirical research results show that the welfare system of the investor has a positive impact on the teacher income, and the income has a notable positive impact on the subjective happiness of teachers through consumption level and housing conditions. Therefore, it has a significant positive influence on the subjective happiness of the teachers in Chinese private colleges. With the higher income, the subjective happiness of the teachers becomes stronger. In addition, the welfare system of the investor will also have a positive influence on the subjective happiness of the teachers through expenditure system, management culture, and enterprise welfare.

Psychological Needs, Physiological Needs and Regional Comparison Effects

This paper innovatively constructs a panel extended linear expenditure system (ELES) model including the theory of internal and external habit formation and analyzes the time effect of consumption habits and the regional differences of the comparison effects on rural residents in a variety of consumption expenditures from a temporal and spatial perspective. This research demonstrates the following. Firstly, overall, rural residents have least internal habits in terms of subsistence spending, followed by developmental spending and the most in enjoyment spending. Secondly, China’s rural residents consider the “actual use value” of commodities in “introverted” consumption expenditures; but in “export-oriented” consumption expenditures, besides the “actual use value” of the goods, they also seek to fulfill their “emotional demands”. Thirdly, there is the largest comparison effect on food and housing consumption expenditures for rural residents in coastal economic developed regions, and the smallest comparison effect on clothing, transportation, cultural and educational expenditures. It is the largest comparison effect on clothing and medical care expenditures for rural residents in underdeveloped regions of the central and western, and the smallest comparison effect on food and housing consumption expenditures.

Energy Demand Elasticity in Pakistan: An Inter-temporal Analysis from Household Survey Data of PIHS 2001-02 and PSLM 2010-11

This study analyses household consumption patterns of different forms of energy in Pakistan over two survey rounds (2001-02 and 2010-11), while comparison with an earlier study based on 1984-85 data extends the analysis over a 25 years horizon. Income elasticities of different types of fuels have been computed using the Extended Linear Expenditure System. The analysis shows a differential pattern of energy use across the urban and rural areas of the country as well as changes over time, with rural households spending proportionately more on fuels throughout this period.

Research on the Path of China Cities Service Consumption Upgrading

Based on the panel data of “first-line cities” and “new first-line” cities from 2006 to 2018, this paper constructs an extended linear expenditure system model (ELES) to empirically study the path law of service sub-consumption upgrade. Based on the full-sample OLS estimation, it is found that the overall marginal propensity for service consumption in the sample cities is 0.418, of which the sub-consumption propensity for cultural, entertainment and education services is the most obvious, followed by medical and health services, and transportation and communication services are the lowest. Based on service subconsumption, the research on price and income elasticity found that the expenditure and income elasticity of cultural entertainment and education, which has the most significant marginal propensity to consume, is the largest, while the price and income elasticity of health care services is the smallest. An empirical test based on sub-samples found that the marginal service consumption propensity of “first-line cities” and “new firstline cities” are 0.558 and 0.379, respectively; in terms of service breakdown, “first-line cities” have propensity to consume cultural entertainment and education services Significantly higher than the “new first-line cities”, the sub-item propensity to consume in medical and health services is slightly higher, and the sub-item propensity to consume in transportation and communication services is slightly lower.

FORMATION AND USE OF THE CITY DEVELOPMENT BUDGET: AN ANALYTICAL STUDY

One of the priority tasks of the Decentralization Reform is to create conditions for the mobilization of sufficient financial resources in order to ensure the functioning and development of the relevant territorial community and its local budget. The ultimate goal of the reform is to form self – sufficient territorial communities with financially sound budgets and a high level of financial independence. In such conditions, when local budgets ' own revenues are limited, the development budget plays a leading role in financing the community. The development budget is one of the indicators for assessing the quality of life in territorial communities because it provides financing for infrastructure and the quality of local services, which ultimately determine the growth of the local economy as a whole. However, the revenue side of the development budgets of local budgets in Ukraine, even taking into account certain positive changes enshrined in the new version of the Budget code, is not able to meet the financial needs of territories in budget investments in the current conditions. Given this, the problems of using development budget funds as part of the special fund of local budgets do not lose their relevance today. Therefore, the article is devoted to substantiating the importance of the development budget and assessing potential directions for its use. The scientific work reveals theoretical approaches to defining the essence of the concept of "development budget", its role and purpose. The key role of the development budget in financing the city's infrastructure is outlined. Directions and areas of allocation of development budget funds in accordance with the current legislation are considered. The total amount of expenditures of the Lviv development budget is determined. The analysis and evaluation of the directions of using funds from the Lviv development budget was carried out. Expenditures of the Lviv development budget at the expense of subventions from the state and regional budgets are considered. Based on the analysis, the priority tasks necessary for further improvement of the expenditure system of the development budget are indicated.

MODEL OF PROCEDURES CASH DISBURSEMENT SYSTEM FOR PURCHASING ASSETS IN VILLAGE ACCOUNTING SYSTEMS

This study aims to create a procedure model of cash expenditure system assets in the village accounting system to be used in villages throughout Indonesia so that the administration of village accounting can be run accountable, transparent, can be accounted for according to applicable laws. Based on the preliminary interview conducted by the researcher to the village officials, it was found that in the implementation of the procedure for issuing cash on asset purchases, procedural errors sometimes occurred in the village accounting administration due to the incomplete documentation of the procedure model. This procedural error led to irregularities in village financial managers. Therefore we need a well-documented and complete procedure for cash disbursement procedures for asset purchasing as a guideline for administering village accounting. The methodology of this research was carried out by data collection techniques through interviews, observation, and system documentation carried out in the villages of Parongpong District, West Bandung Regency, West Java Province, with stages starting from planning, surveying, analyzing and designing systems. In designing this village accounting procedure model, the author follows applicable government laws and regulations and literature studies on village accounting

SISTEM PENGELUARAN BIAYA OPERASIONAL PADA PT BANK BTN (PERSERO) KANTOR WILAYAH V MAKASSAR

The research aims to find out the Operating Cost Expenditure System at PT Bank BTN (persero) Regional Office V Makassar. The research used descriptive qualitative,where the researcher described the results of observations and analyzed the data. The writing research conducted in March 2019 to May 2019. After analyzing and discussing the problem, the researcher concluded that the Operating Expenditure System at PT Bank BTN (Persero) Makassar V Regional Office arranged in the Order to Pay PT Bank BTN (persero) V Regional Office Makassar. Operating system expenditure on PT Bank BTN (persero) Makassar V Regional Office is for the procurement of goods and services, then price comparisons will be made based on third party offerings, then based on what offer will be agreed in the form of monthly, quarterly, semester or annual. Most of the PKS (cooperation agreements) are in monthly form so that the third partner will collect every month and will be paid by the officer.