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…     

国际金融危机背景下完善中小企业技术创新扶持制度的立法思考——以江苏为例的研究

中小企业是我国社会主义市场经济的主体,为我国国民经济的快速发展作出了巨大贡献,而江苏的中小企业在江苏的经济发展中更是扮演着重要角色。然而,在当前国际金融危机背景下,江苏中小企业的生存与发展面临着严峻的挑战,企业缺少技术创新的痼疾暴露无疑,同时江苏中小企业技术创新的法律缺位也日益突显。本文认为,应变国际金融危机为契机,完善中小企业技术创新扶持制度,使中小企业在未来发展中显现更强的竞争力和生命力。     

小厂传奇--意大利蒙卡列里小企业工业区参观记实

意大利的小企业众多,为鼓励和扶持发展小企业,意大利政府专门建立了“小企业工业区”,这在欧盟各成员国和西方实行市场经济体制的国家中堪称典范。为此,国际劳工组织都灵培训中心专门安排参加“中小企业发展政策与战     

创业板市场为何备受中小企业青睐

占据大部江山的中小企业在我国国民经济中的地位和作用日益突出。中小企业的稳定发展对保证正常合理的价格形成、维护市场竞争活力、确保经济稳定运行、保障充分就业具有十分重要的作用。然而,正是这些为国民经济做出了突出贡献的中小企业,从起步到发展过程中都遭遇着资金短缺这一最大困难。为了解决这一问题,我国相继出台了一系列扶持和支持中小企业发展的措施,建立和完善了各种有利于中小企业融资的融资渠道。然而,在众多融资渠道当中,为何创业板市场倍受中小企业青睐,答案可以从对中小企业融资渠道的分析中得出。1.自身积累自有资金作为…     

发达国家高度重视扶持中小企业

西方国家在扶持中小企业方面,从决策、资金、技术、信息和销售等各环节,都不遗余力地给予大力支持和帮助,极大地增强了中小企业的竞争能力,对促进经济发展发挥了巨大作用。西方国家政策对中小企业的支持和帮助主要有以下方面:1.扶持新建企业站稳脚跟,帮助企业制定发展战略。在德国,对于新建中小企业,政府帮助它们分析新建企业的发展前景,提供有关的法律法规咨询,制定投资计划,帮助分析产品销路、降低成本、提高质量、改进服务和扩大市场的可能性。对于那些发展势头好的企业,帮助它们研究制定新的发展战略,改进企业结构,扩展对外出口,寻求国…     

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。     

美国促进中小企业发展的产业政策及启示

中小企业是市场繁荣的根基,已成为促进各国经济增长的重要推动力量和增加就业的主渠道。美国人把中小企业称为“美国经济的脊梁”。但在中国,目前对中小企业发展的认识还没提升到战略的高度。在实践中,甚至还存在着轻视或歧视中小企业发展的问题。本文就美国对中小企业所采取的政策进行剖析,借鉴其成功经验,以利于我国制定促进中小企业发展的相关政策。美国对中小企业的产业扶持政策中小企业的弱点主要表现在四个方面:一是筹资难;二是名气小,很难招聘到高素质的人才;三是规模小,经营管理成本高,规模经济效益相对较低,开发市场的能力不如大型…     

中小企业融资难现象解析

中小企业在国民经济的发展中起到的非常重要的作用，包括增加社会的福利水平，促进社会的就业，缩短城乡居民的收入差异和推动了我国农村的城镇化建设。但是，中小企业在其社会的发展过程中也面临着很多问题，其中最大的难题就是融资。由于缺少信用机制保障和其自身信用基础的薄弱，资金短缺、融资困难的问题也就越来越突出，大大的限制了中小企业的发展与壮大。如何帮助这些中小企业解决融资难问题已经越来越受到社会的普遍关注和探讨。     

完善广州中小企业金融支持体系的思考

中小企业在稳定经济、吸收剩余劳动力、鼓励创新等方面发挥着重要作用,其重要性日益得到世界各国政府的承认和关注。但由于自身及外部环境的原因,中小企业在发展过程中面临着许多困难,其中融资问题是一个关键,这个问题的解决将有助于对其他问题的解决。所以在探讨如何扶持中小企业发展时总也离不开金融支持,一个完善的金融支持体系将有效地促进中小企业的发展。广州作为中国经济相对发达地区,中小企业对整个经济增长功不可没。要保持经济的持续快速健康发展,中小企业发展必须受到足够的重视,中小企业金融支持体系必须进一步健全和完善。广州…     

中小企业融资难的成因分析及相关对策

中小企业是国民经济发展中的重要生力军,但融资困难一直是制约其发展的重要因素。文章就中小企业融资难现状及原因进行剖析,着重从企业、银行、政策、法律四个方面对中小企业融资困难的制约因素进行剖析,并提出了我国中小企业融资环境优化的相关对策。     

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.