The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of...The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.展开更多
BYD is one of the largest new energy vehicle companies in China.Analyzing its scenario and the factors that affect its value helps to understand and identify development opportunities and potential problems.On one han...BYD is one of the largest new energy vehicle companies in China.Analyzing its scenario and the factors that affect its value helps to understand and identify development opportunities and potential problems.On one hand,this paper makes a qualitative analysis of BYD,using SWOT model to study the internal capability and external environment of BYD.On the other hand,the multiple regression model is used for quantitative analysis of BYD’s enterprise value,and the model is established based on three factors:enterprise fundamentals,investor behavior and psychology,and macroeconomic policy uncertainty,and the stepwise regression is carried out.The results show that the increase of institutional investors’shareholding ratio,the increase of investor sentiment index,and the increase of M2 growth rate will increase the overall enterprise value,while the increase of economic policy uncertainty will decrease the enterprise value.展开更多
In order to realize the accurate prediction of the total output value of construction industry in the future,the grey prediction model is used to compare the measured value with the predicted value from 2012 to 2021,a...In order to realize the accurate prediction of the total output value of construction industry in the future,the grey prediction model is used to compare the measured value with the predicted value from 2012 to 2021,and based on the existing data,the total output value of construction industry in Jiangxi Province in the next five years is predicted.The results show that the grey prediction model has a good prediction effect,and the error between the predicted value and the measured value is within 14%,which provides a basis for policy adjustment and resource optimization.展开更多
After decades of civil war,Yemen is in a desperate situation,and the construction industry has been suffering from low productivity and poor performance.In order to improve the productivity for the Yemeni construction...After decades of civil war,Yemen is in a desperate situation,and the construction industry has been suffering from low productivity and poor performance.In order to improve the productivity for the Yemeni construction industry,Construction enterprises must adopt the best and new technologies,new management concepts and philosophies such as Total Quality Management(TQM)and concurrent engineering(CE)owing to achieve improvements in the process of product development.To ensure the successful implementation of CE in the Yemeni construction industry,it is necessary to assess the readiness of those companies to implement CE.In this paper,the BEACON model is used to assess the readiness of the Yemeni companies to implement the concept of CE,that assist in overcoming the construction industry's poor productivity and performance.A study assessing CE implementation readiness will help to promote successful CE implementation in the construction industry and enhance the efficiency of construction companies.The results show that most of the construction companies in the Yemen are not ready to implement CE.The main reason is that the enterprises rely heavily on traditional management methods,and need to improve the organization and management technology.The research results can provide theoretical support for construction companies,especially Yemen companies,to establish basis in implementing an appropriate CE approach for improving performance,and also help international construction companies entering the Yemen construction market to cooperate and implement CE.展开更多
Based on job analysis for the permanent departments of construction enterprises, by combining KPI assessment method and 360-degree evaluation method, this article establishes a set of human resource performance evalua...Based on job analysis for the permanent departments of construction enterprises, by combining KPI assessment method and 360-degree evaluation method, this article establishes a set of human resource performance evaluation indicator system; by determining indicators' weights and evaluators' grading weights through analytic hierarchy process (AHP), offering a kind of dynamic computing method for performance evaluation, and tightly linking the evaluation result to employees' personal interests, this article builds up a set of scientific performance evaluation system. This article takes the engineering department of construction enterprises for example to explain the calculation and application of performance evaluation result. This article provides construction enterprises with a method reference for human resource performance evaluation.展开更多
Under the background of constructing harmonious economic society, how to realize the coordinated development of regions in the course of region integration is a key problem. According to the relevant theory of enterpr...Under the background of constructing harmonious economic society, how to realize the coordinated development of regions in the course of region integration is a key problem. According to the relevant theory of enterprise gene reconfiguration and enterprise value network construction, we analyzed the problems in the merging course between the value network construction and region economic growth. Finally, we put forward the basic path of coordinated development of regions.展开更多
In order to clarify the direction and way of construction enterprise culture,the method of construction enterprise culture based on quality function deployment(QFD)theory is put forward.Firstly,the paper analyzes the ...In order to clarify the direction and way of construction enterprise culture,the method of construction enterprise culture based on quality function deployment(QFD)theory is put forward.Firstly,the paper analyzes the QFD theory and the forming process of construction enterprise culture and considers that the two have strong adaptability in the aspects of basic characteristics,implementation process,and logical relationship.Secondly,based on QFD,the basic framework of construction enterprise culture is established,which is divided into three stages:cultural planning,process planning,and implementation planning.Finally,the paper expounds on each link of the cultural planning matrix in detail.展开更多
Fuzzy Shapley values are developed based on classical Shapley values and used to allocate profit among partners in virtual enterprises (VE). Axioms of the classical Shapley value are extended to Shapley values with ...Fuzzy Shapley values are developed based on classical Shapley values and used to allocate profit among partners in virtual enterprises (VE). Axioms of the classical Shapley value are extended to Shapley values with fuzzy payoffs by using fuzzy sets theory. Fuzzy Shapley function is defined based on these extended axioms. From the viewpoint the allocation for each partner should be a crisp value rather a fuzzy membership function at the end of cooperation, a crisp allocation scheme based on fuzzy Shapley values is proposed.展开更多
From the perspective of strategy,this paper uses A-share agricultural listed companies( 2011-2016) as samples to study the impact of strategic deviance on enterprise value,to explore whether customer concentration pla...From the perspective of strategy,this paper uses A-share agricultural listed companies( 2011-2016) as samples to study the impact of strategic deviance on enterprise value,to explore whether customer concentration plays a mediating effect. The results show that customer concentration plays a mediating effect in the relationship between strategic deviance and enterprise value. The strategic deviance is positively correlated with customer concentration and negatively correlated with enterprise value. The management of agricultural enterprises must pay attention to the customer relationship problems caused by strategic deviance,reduce the risk of enterprises,and gradually enhance the value of enterprises.展开更多
The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,...The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,using the analytic hierarchy process(AHP)and quantitative research method,it evaluated the cost of the discipline construction members and the functions realized.Finally,it determined the performance value level and came up with the value optimization recommendations.展开更多
The current economic conditions have entailed the use of rational method and techniques and research and application of new techniques by utilizing advancements in technology in the field of production as well as in e...The current economic conditions have entailed the use of rational method and techniques and research and application of new techniques by utilizing advancements in technology in the field of production as well as in every field. Excess cost control requires to be maintained throughout the project life of building beginning from the initial stages of design. Scrutinizing the project well and considering all possible alternatives particularly in design stage are important for achieving optimum cost. In this study, how the principles of VE (value engineering) are applied in construction projects is explained, and by covering Bregana-Zagreb-Dubrovnik Motorway construction in Croatia by BECHTEL -ENKA joint venture as the sample project, practices of VE in this project are described. The satisfactory results of time and cost saving are achieved by applying value engineering principles through the VE team during the project preparation phase and project revision phase. Approximately 43,000,0005 and 12 months of time were saved in total thanks to all these VE works. This saving provided builder company with 6% financial saving and 17% work time reduction.展开更多
Safety production has always been a concern.In the field of construction,the supervision of safety production can be roughly divided into internal supervision and external supervision.External supervision is usually c...Safety production has always been a concern.In the field of construction,the supervision of safety production can be roughly divided into internal supervision and external supervision.External supervision is usually carried out by specific government regulatory departments.The trend of government supervision departments to strengthen the safety production management of construction enterprises is obvious,and a series of deficiencies in the supervision need to be effectively made up.In the new era,the supervision of work safety needs to be further strengthened,and the role and value of supervision need to be fully reflected.This paper will specifically analyze the current situation of the government supervision department on the safety production of construction enterprises,and put forward more effective supervision strategies.展开更多
New media have exerted profound influence on the core values of contemporary college students. In the new media era, in order to cultivate and practice the social core values, we have to transform the concept and meth...New media have exerted profound influence on the core values of contemporary college students. In the new media era, in order to cultivate and practice the social core values, we have to transform the concept and method of education. It is also important to realize the positive and negative influence of core values on both college students and teachers, so that the education on social core values can be carried out in an active and effective way.展开更多
The teacher is the engineer of the human soul,and the noble teacher’s morality is the core professional quality of the teacher.Aiming at the problems existing in the construction of teachers’morality in colleges and...The teacher is the engineer of the human soul,and the noble teacher’s morality is the core professional quality of the teacher.Aiming at the problems existing in the construction of teachers’morality in colleges and universities,this paper puts forward the construction of college teachers’morality with the core values of socialism as the carrier.From improving the conditions for teachers’access,establishing and improving the teacher’s morality assessment mechanism,teacher cadre selection and employment mechanism,creating an environment of respecting teachers,cultural education,strengthening teachers’moral education and theoretical training,providing scientific research policy environent and solving teachers’actual conditions,permeate the core values of socialism throughout the whole process of the construction of teachers’morality in colleges and universities,from point to point and level to level,improve the quality of college teachers’moral construction.展开更多
New media is an important part of the construction of college students' values. The rapid development and extensive application of new media have a positive and negative impact on the ideological behavior of college ...New media is an important part of the construction of college students' values. The rapid development and extensive application of new media have a positive and negative impact on the ideological behavior of college students. In order to cause the university student understanding and the approval socialism core values, we need to use the new media, from aspects and so on with the education idea, propaganda way, education vigor, content construction platform construction constructs the contemporary university student' s correct values.展开更多
High-tech industry has become the strategic and leading industry of the national economic and social development, and it is also the main driving force for economic growth and social progress in China. It is necessary...High-tech industry has become the strategic and leading industry of the national economic and social development, and it is also the main driving force for economic growth and social progress in China. It is necessary to redefine the composition of high-tech enterprises'value and thus find the ways to maximize their value. This paper attempted to address the following set of questions: 1. What are the value drivers and how do they affect high-tech enterprises'value? 2. How to establish the value appraisal measure system of high-tech enterprise?展开更多
In April,the actual value added of the industrial enterprises above designated size increased by 3.9%yearon-year(the growth rate of the following value added is the actual growth rate after deducting price factors),an...In April,the actual value added of the industrial enterprises above designated size increased by 3.9%yearon-year(the growth rate of the following value added is the actual growth rate after deducting price factors),and it decreased by 1.1%last month.展开更多
The manufacturing industry is an important pillar of the national economy.It is of vital importance to develop statistical modellings in order to quantify the relationship between potential internal drivers and the tr...The manufacturing industry is an important pillar of the national economy.It is of vital importance to develop statistical modellings in order to quantify the relationship between potential internal drivers and the trend of output values in the manufacturing industry.However,only a few statistical modellings have been established to investigate such associations.This study developed the correlation coefficient model and generalized linear model(GLM)to measure the single and interactive effects of the internal drivers on the changes of the output values.For the GLM,different predictive variables were developed to fit into the dataset,and the performance of the models were compared using fitness parameters.Furthermore,an industry survey dataset for 1,180 manufacturing enterprises in 2020 was used to validate the models.The use of the GLM combining land area,number of employees,scientific research input,and labor productivity may have a great potential to bolster capacity in monitoring and predicting the trend of output values in the manufacture industry.展开更多
文摘The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.
文摘BYD is one of the largest new energy vehicle companies in China.Analyzing its scenario and the factors that affect its value helps to understand and identify development opportunities and potential problems.On one hand,this paper makes a qualitative analysis of BYD,using SWOT model to study the internal capability and external environment of BYD.On the other hand,the multiple regression model is used for quantitative analysis of BYD’s enterprise value,and the model is established based on three factors:enterprise fundamentals,investor behavior and psychology,and macroeconomic policy uncertainty,and the stepwise regression is carried out.The results show that the increase of institutional investors’shareholding ratio,the increase of investor sentiment index,and the increase of M2 growth rate will increase the overall enterprise value,while the increase of economic policy uncertainty will decrease the enterprise value.
文摘In order to realize the accurate prediction of the total output value of construction industry in the future,the grey prediction model is used to compare the measured value with the predicted value from 2012 to 2021,and based on the existing data,the total output value of construction industry in Jiangxi Province in the next five years is predicted.The results show that the grey prediction model has a good prediction effect,and the error between the predicted value and the measured value is within 14%,which provides a basis for policy adjustment and resource optimization.
基金This paper was part of a research work sponsored by the National Thirteenth-Five-year Research Program of China(Project No.:2018YFC0705901)The authors would like to thank the anonymous reviewersfor their valuable comments and suggestions to improvethe quality of the paper. They also gratefully acknowledgethe Public Works Office in Yemen for facilitating duringthe data collection stage.
文摘After decades of civil war,Yemen is in a desperate situation,and the construction industry has been suffering from low productivity and poor performance.In order to improve the productivity for the Yemeni construction industry,Construction enterprises must adopt the best and new technologies,new management concepts and philosophies such as Total Quality Management(TQM)and concurrent engineering(CE)owing to achieve improvements in the process of product development.To ensure the successful implementation of CE in the Yemeni construction industry,it is necessary to assess the readiness of those companies to implement CE.In this paper,the BEACON model is used to assess the readiness of the Yemeni companies to implement the concept of CE,that assist in overcoming the construction industry's poor productivity and performance.A study assessing CE implementation readiness will help to promote successful CE implementation in the construction industry and enhance the efficiency of construction companies.The results show that most of the construction companies in the Yemen are not ready to implement CE.The main reason is that the enterprises rely heavily on traditional management methods,and need to improve the organization and management technology.The research results can provide theoretical support for construction companies,especially Yemen companies,to establish basis in implementing an appropriate CE approach for improving performance,and also help international construction companies entering the Yemen construction market to cooperate and implement CE.
文摘Based on job analysis for the permanent departments of construction enterprises, by combining KPI assessment method and 360-degree evaluation method, this article establishes a set of human resource performance evaluation indicator system; by determining indicators' weights and evaluators' grading weights through analytic hierarchy process (AHP), offering a kind of dynamic computing method for performance evaluation, and tightly linking the evaluation result to employees' personal interests, this article builds up a set of scientific performance evaluation system. This article takes the engineering department of construction enterprises for example to explain the calculation and application of performance evaluation result. This article provides construction enterprises with a method reference for human resource performance evaluation.
文摘Under the background of constructing harmonious economic society, how to realize the coordinated development of regions in the course of region integration is a key problem. According to the relevant theory of enterprise gene reconfiguration and enterprise value network construction, we analyzed the problems in the merging course between the value network construction and region economic growth. Finally, we put forward the basic path of coordinated development of regions.
文摘In order to clarify the direction and way of construction enterprise culture,the method of construction enterprise culture based on quality function deployment(QFD)theory is put forward.Firstly,the paper analyzes the QFD theory and the forming process of construction enterprise culture and considers that the two have strong adaptability in the aspects of basic characteristics,implementation process,and logical relationship.Secondly,based on QFD,the basic framework of construction enterprise culture is established,which is divided into three stages:cultural planning,process planning,and implementation planning.Finally,the paper expounds on each link of the cultural planning matrix in detail.
基金the National Natural Science Foundation of China (70471063 , 70171036)the Second Phase of "985"Project of China(107008200400024) the Main/Subject Project of Beijing of China(XK100070534)
文摘Fuzzy Shapley values are developed based on classical Shapley values and used to allocate profit among partners in virtual enterprises (VE). Axioms of the classical Shapley value are extended to Shapley values with fuzzy payoffs by using fuzzy sets theory. Fuzzy Shapley function is defined based on these extended axioms. From the viewpoint the allocation for each partner should be a crisp value rather a fuzzy membership function at the end of cooperation, a crisp allocation scheme based on fuzzy Shapley values is proposed.
文摘From the perspective of strategy,this paper uses A-share agricultural listed companies( 2011-2016) as samples to study the impact of strategic deviance on enterprise value,to explore whether customer concentration plays a mediating effect. The results show that customer concentration plays a mediating effect in the relationship between strategic deviance and enterprise value. The strategic deviance is positively correlated with customer concentration and negatively correlated with enterprise value. The management of agricultural enterprises must pay attention to the customer relationship problems caused by strategic deviance,reduce the risk of enterprises,and gradually enhance the value of enterprises.
基金Project of the 13th Five-Year Plan for Education and Science of Tianjin"Study on Dynamic Monitoring Mechanism of Discipline Construction Performance in Colleges and Universities"(HE3078).
文摘The theory of enterprise value management was applied to the performance evaluation of the discipline construction members in colleges and universities,and a value evaluation model of performance was established.Then,using the analytic hierarchy process(AHP)and quantitative research method,it evaluated the cost of the discipline construction members and the functions realized.Finally,it determined the performance value level and came up with the value optimization recommendations.
文摘The current economic conditions have entailed the use of rational method and techniques and research and application of new techniques by utilizing advancements in technology in the field of production as well as in every field. Excess cost control requires to be maintained throughout the project life of building beginning from the initial stages of design. Scrutinizing the project well and considering all possible alternatives particularly in design stage are important for achieving optimum cost. In this study, how the principles of VE (value engineering) are applied in construction projects is explained, and by covering Bregana-Zagreb-Dubrovnik Motorway construction in Croatia by BECHTEL -ENKA joint venture as the sample project, practices of VE in this project are described. The satisfactory results of time and cost saving are achieved by applying value engineering principles through the VE team during the project preparation phase and project revision phase. Approximately 43,000,0005 and 12 months of time were saved in total thanks to all these VE works. This saving provided builder company with 6% financial saving and 17% work time reduction.
文摘Safety production has always been a concern.In the field of construction,the supervision of safety production can be roughly divided into internal supervision and external supervision.External supervision is usually carried out by specific government regulatory departments.The trend of government supervision departments to strengthen the safety production management of construction enterprises is obvious,and a series of deficiencies in the supervision need to be effectively made up.In the new era,the supervision of work safety needs to be further strengthened,and the role and value of supervision need to be fully reflected.This paper will specifically analyze the current situation of the government supervision department on the safety production of construction enterprises,and put forward more effective supervision strategies.
文摘New media have exerted profound influence on the core values of contemporary college students. In the new media era, in order to cultivate and practice the social core values, we have to transform the concept and method of education. It is also important to realize the positive and negative influence of core values on both college students and teachers, so that the education on social core values can be carried out in an active and effective way.
文摘The teacher is the engineer of the human soul,and the noble teacher’s morality is the core professional quality of the teacher.Aiming at the problems existing in the construction of teachers’morality in colleges and universities,this paper puts forward the construction of college teachers’morality with the core values of socialism as the carrier.From improving the conditions for teachers’access,establishing and improving the teacher’s morality assessment mechanism,teacher cadre selection and employment mechanism,creating an environment of respecting teachers,cultural education,strengthening teachers’moral education and theoretical training,providing scientific research policy environent and solving teachers’actual conditions,permeate the core values of socialism throughout the whole process of the construction of teachers’morality in colleges and universities,from point to point and level to level,improve the quality of college teachers’moral construction.
文摘New media is an important part of the construction of college students' values. The rapid development and extensive application of new media have a positive and negative impact on the ideological behavior of college students. In order to cause the university student understanding and the approval socialism core values, we need to use the new media, from aspects and so on with the education idea, propaganda way, education vigor, content construction platform construction constructs the contemporary university student' s correct values.
文摘High-tech industry has become the strategic and leading industry of the national economic and social development, and it is also the main driving force for economic growth and social progress in China. It is necessary to redefine the composition of high-tech enterprises'value and thus find the ways to maximize their value. This paper attempted to address the following set of questions: 1. What are the value drivers and how do they affect high-tech enterprises'value? 2. How to establish the value appraisal measure system of high-tech enterprise?
文摘In April,the actual value added of the industrial enterprises above designated size increased by 3.9%yearon-year(the growth rate of the following value added is the actual growth rate after deducting price factors),and it decreased by 1.1%last month.
文摘The manufacturing industry is an important pillar of the national economy.It is of vital importance to develop statistical modellings in order to quantify the relationship between potential internal drivers and the trend of output values in the manufacturing industry.However,only a few statistical modellings have been established to investigate such associations.This study developed the correlation coefficient model and generalized linear model(GLM)to measure the single and interactive effects of the internal drivers on the changes of the output values.For the GLM,different predictive variables were developed to fit into the dataset,and the performance of the models were compared using fitness parameters.Furthermore,an industry survey dataset for 1,180 manufacturing enterprises in 2020 was used to validate the models.The use of the GLM combining land area,number of employees,scientific research input,and labor productivity may have a great potential to bolster capacity in monitoring and predicting the trend of output values in the manufacture industry.