进一步落实和完善促进中小企业发展的税收政策法规

中小企业是促进我国经济社会平稳健康发展的重要有生力量,但当前中小企业大多面临成本高、用工难、融资难问题,为此要进一步完善促进中小企业发展的税收等政策环境,积极鼓励帮助企业合理合法地用好国家的各项优惠扶持政策,从而更好地促进中小企业发展,发挥中小企业在促进我国经济转型中的重要作用。     

全球化竞争下我国创新型中小企业发展的挑战和对策

中小企业对于经济增长和就业的贡献早已成为各界的共识。在当前应对国际金融危机中,政府调动各方面力量帮助中小企业度过融资难的困境,无疑是及时和必要的。但中小企业面临的困难决不仅仅体现在融资方面,更体现在产业、税收、投资等各方面受到的政策歧视。我国经济要想走出危机的阴影,必须立足于经济转型,而转型则离不开民间投资的启动和中小企业的真正复苏。在此过程中,创新型中小企业应当受到特别的关注和重视。本报告的主张是：创新型中小企业的健康发展是我国赢得未来全球竞争的关键。我国还存在着诸多影响创新型中小企业健康发展的制度和政策性障碍,应当把发展创新型中小企业提升到国家战略层面,形成清晰完整的发展思路和目标,并通过制度创新和重点政策的突破,推进创新型中小企业的全面繁荣和发展。     

中小企业也能实现规模经济

随着我国的成功入世,越来越多的跨国公司涌入中国,中小企业将要面对来自本国“老大哥”和跨国“巨无霸”的双重竞争压力。所以要在根本上解决中小企业的竞争劣势问题,应打破小规模的企业不可能获得规模经济的传统观念,从其源头入手,努力使中小企业实现规模经济。中小企业能够实现规模经济企业规模经济可分为企业外部规模经济和企业内部规模经济两个方面,前者是指单个企业由于本身规模的扩大带来的企业经济效益的提高;后者是指单个企业由于参与一定形式的企业联合,借助外部整体的力量实现本企业平均成本的降低。中小企业本身规模偏小、资源有…     

南昌中小企业呈现勃勃生机——专访南昌市政府副秘书长、市工信委主任吴长金

这是江西中小企业又好又快的发展时期。政策给力,提振了高速发展的信心;资金助力,解决了制约发展的瓶颈;服务添力,打造了最优的发展环境。十一五期间,南昌的中小企业活力四射、生机勃勃。到2010年底,全市中小企业已达41000多     

中小企业融资难的探索

中小企业在我国经济社会发展中具有举足轻重的作用。统计资料显示：目前全国中小企业超过480万家．占全国企业总数的99．8％，创造的最终产品和服务的价值占全国GDP的58、5％。中小企业就业人数占到总就业人数的75％，在美国把中小企业称为“就业机器”。众所周知，一个地区经济收入增长的重要源泉就是来自工业化，而工业化要持久就必须发展中小企业，同时中小企业还具有重要的产业配套功能。但是由于其规模相对较小、     

促进中小企业发展的税收对策研究

中小企业在国民经济中具有重要的地位,在提高人民生活水平、缓解就业压力、稳定社会秩序等方面发挥着重要作用。然而,中小企业由于规模小、资金少、风险大、缺乏竞争力,很难与大企业相抗争,在市场竞争中往往处于被动局面。为此,各国政府纷纷出台多种政策扶持中小企业发展,其中税收政策是各国使用最为普遍的政策工具。我国中小企业税收的缺陷目前我国中小企业所完成的税收占全部税收收入的43.2 %。但是随着中小企业在国民经济和社会发展中地位的不断提高,原有税收优惠措施针对性不强、内容零散、形式单一以及支持力度小的缺陷也暴露了出来,使…     

小额贷款公司对缓解中小企业融资难的作用

目前,中小企业发展中面临各种困难,融资难成为他们的核心问题。由于中小企业的经营规模小,产品不成熟,资金又薄弱,在企业运营中有更多的资金需求,而在传统的银行政策环境中又难以贷到所需的资金,小额贷款公司便是一个较好的解决之道。为了充分了解小额贷款公司对中小企业发展的各个层面所起的作用和作用机制,本文主要从宏观和微观上进行说明,在宏观层面上主要从政府、经济和民间风险等方面阐述小额贷款公司对中小企业的作用,在微观层面上主要从贷款手段和工具上,从企业贷款信用意识上和经营风险上等进行阐述,两个层面相互联系,相互融合,充分科学的揭示小额贷款公司对中小企业的作用。     

上海支持服务中小企业“走出去”对策研究

中小型民营企业＂走出去＂,可以发挥其机制灵活的优势,更好地开展对外投资合作。上海急需培育一批本土中小企业跨国公司,以形成上海未来新的经济增长点和动力源。为此,上海要加强对中小企业＂走出去＂的统筹协调、分类指导;做好中小企业境外投资风险防范工作;引导企业实施商标国际化战略;强化金融扶持政策的支持力度;实施降低中小企业税负的政策;创新贸易便利性政策,提高境外投资通关服务水平;提升国家形象和外交水平,为中小企业境外投资提供服务和保障;加大＂走出去＂人才的培养与建设;强化中国在认证体系上的话语权和公信力;完善政府＂走出去＂服务体系政策。     

解决中小企业融资问题需发展中小银行

关于中小企业融资难问题众说纷纭,如中小企业信用整体不佳、信息不对称、中小企业信用担保体系不健全、商业银行贷款门槛过高、银行为中小企业提供的金融服务品种少等等。笔者认为,我国目前没有建立起有利于中小企业发展的金融服务体系,现行金融结构与社会经济中的企业、产业性质不相匹配才是造成中小企业外源融资困难的根本原因。中小企业外源融资形式中小企业外源融资有直接融资和间接融资两种形式:(一)直接融资。一方面,由于中小企业经营、规模等方面的条件制约和债券市场本身发展的滞后,中小企业发行债券进行融资的可能性是非常小的;另…     

阿米巴经营模式在我国中小企业中的应用探讨

中小企业是国家经济的柱石,对促进社会稳定与经济发展,对经济增长的贡献越来越大。但是,在经济的全球化和东南亚廉价劳动力的冲击下,我国制造业的成本不断加大,竞争力越来越小。对此,各中小企业可引进阿米巴经营模式。     

Back and Forth and Beyond

The Journal invited Tom Andersen, author of major pioneering work on the reflecting team, and his colleagues, to offer comment on The Reflecting Team Process in Training. We thought such a north-south dialogue was in keeping with the spirit of reflecting teams, and the team members in Melbourne and Tromsø agree — Editor.     

Time and aging--mechanisms and meanings

A recent European Molecular Biology Laboratory Conference on Science and Society entitled "Time & Aging--Mechanisms & Meanings" fascinated scientists from different research areas as well as nonscientists. Topics discussed included not only the biological aging process but also the psychological effects of aging and social influences that affect this process.     

Arts and Crafts and Reconstruction

Abstract

This paper examines the role of arts and crafts in reconstructing communities after times of upheaval, their use in creating employment opportunities, and their impact on the nature of South African art history. It looks at craft initiatives during and after the Johannesburg World Summit on Sustainable Development in 2002, and draws parallels with early twentieth-century initiatives, particularly those of Florence Phillips, who founded the Johannesburg Art Gallery in 1910, Emily Hobhouse, who established Boer home industries, and the South African National Union, which promoted the manufacture and use of local products.     

Sexual Compulsivity and Sexual Behaviors Among Gay and Bisexual Men and Lesbian and Bisexual Women

Within the existing body of research, the information pertaining to sexual compulsivity (SC) among women, both homo- and heterosexual, remains rather limited in comparison to men. The aim of this study was to assess the prevalence of SC in a community sample of gay and bisexual men and lesbian and bisexual women and to identify differences in sexual practices based on classification as sexually compulsive within gender. Supporting previous research, the findings indicated that gay and bisexual men were significantly higher in SC when compared to lesbian and bisexual women. Similarly, sexually compulsive gay and bisexual men were more likely to report drug use with sex than their non-sexually compulsive peers, suggesting that “party n' play” may play a larger role for men with SC. In addition, the findings demonstrated empirical support for the proposition that lesbian and bisexual women with symptoms of SC were more likely to engage in specialized sexual behaviors in comparison to their non-sexually compulsive peers. These data suggest that SC manifests differently in gay, lesbian, and bisexual men and women.     

Evening and night work schedules and children's social and emotional well-being

ABSTRACT

An emerging body of evidence shows that parents’ non-standard work schedules have a detrimental effect on children's well-being. However, only a limited number of studies have investigated mediating factors that underpin this association. Likewise, only a few studies have examined the impact of fathers’ non-standard work schedules on children's well-being. Based on data from the Families in Germany Study (FiD), this study aimed to address these research gaps. The sample consists of parents and their children at ages 7–8 and 9–10 (n?=?838 child observations in dual-earner families). The data were collected in the years 2010–2013. Non-standard work hours were defined as working in evenings and or at night (every day, several times a week, or changing as shifts). Children's social and emotional well-being was measured with the Strengths and Difficulties Questionnaire (SDQ). The findings show that both mothers’ and fathers’ evening and night work schedules are linked to an increase in children's externalizing and internalizing behavior and that this association is partially mediated by mothers’ and fathers’ harsh and strict parenting, with a stronger mediation effect for fathers parenting.     

Thinking and Speech and Protocol Analysis

Some form of verbal report—that is, a research participant' s concurrent or retrospective verbal account of thought processes during problem-solving activities—has been used throughout this century as the database from which psychologists have developed theories of human mentation. Newell and Simon (1972) and Ericsson and Simon (1980, 1993) have provided extensive justification for using one such method, protocol analysis, as a tool for investigating cognition from an information-processing (IP) perspective. Their arguments have characterized protocol analysis as a methodology capable of providing evidence of the ways in which people attend to information stored in short-term memory to solve problems, with the evidence providing them with the grounds from which to generate models of human cognitive processes. A different view of protocol analysis is available from the perspective of cultural-historical activity theory (CHAT) based on the work of Vygotsky (1987), Leont'ev (1981), and others, and its concern with the mediation of human development by culturally and historically grounded signs and tools. Because of its emphasis on culturally channeled development, a CHAT perspective views speech, including the speech that serves as evidence for cognition in psychological research, as a tool that potentially enables changes in consciousness. In this article I outline a CHAT perspective that accounts for protocol analysis along three key dimensions: (a) the relation between thinking and speech from a representational standpoint, (b) the social role of speech in research methodology, and (c) the influence of speech on thinking during data collection. The purpose of this discussion is not to refute the IP perspective on protocol analysis but to illustrate how this method can be viewed through a CHAT lens and to identify alternative assumptions that must be made to use it from a CHAT perspective.     

History and the here and now

This paper explores the lesser-known histories and present-day realities of small towns and non-metropolitan areas in the internal provinces of South Africa. It is different inasmuch as it focuses on transformations that have taken place at the local level, and where possible, generalises from these, rather than following the normal route taken by social scientists – at least from 1994, which has been to examine them from the top down. One feature of such changes has been the growth of gated communicates across the length and breadth of South Africa, but there are many more. One reason for their anonymity is that their evolution has been gradual and corpuscular, that they have become unconsciously familiar and are left unexamined. Another is our collective preoccupation with the metropolitan areas rather than the smaller localities where such processes are subterranean and confined. This paper presents very briefly some of the results of the researchers of the Local Histories and Present Realities programme over the past five years, in 19 separate centres. It examines the history and present circumstance of chiefdoms of Ga-Mphahlele and reveals the surprise finding that much of recent and contemporary politics revolve around events 200 years old. An analogous situation has arisen in Venda as well as in Mpumalanga and elsewhere, where a combination of new legislation to revive chiefly powers, and land reclamation legislation have lent a new legitimacy to chiefly powers, and inspired hundreds of phantom – and time-consuming – quests. Another massive development which has gone on around us but whose internal dynamics have never been observed is the rise of game hunting and ranching all over the interior of South Africa. This is a monster subject which is likely to have influence on all of our lives into which our group is now in a position to offer insights. A change of equal proportions is the rise of mining all over the interior Bushveld Igneous Complex – Mokopane is a good example of this and the huge social consequences this has brought in its wake. One final theme which embraces all the communities that we have studied is the local histories of transformation – collectively the most important – since 1994. This is almost entirely hidden to a wider world, including the transformed positions of local Indian residents.