Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

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.

Analysis of the Forming Process of Construction Enterprise Culture Based on the QFD Theory

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.

Evaluation of Implementation Preparation for CE based on BEACON Model—Taking Construction Enterprises in Yemen as a Case of Illustration

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.

Design of Human Resource Performance Evaluation System for Construction Enterprises

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.

Measures for Government Supervision Department to Strengthen Supervision on Safety Production of Construction Enterprises

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.

Analysis on Intellectual Property Management of Construction Enterprises

As the main force of construction enterprises,construction enterprises shoulder the important task of national pillar industries.However,at present,construction enterprises are still labor-intensive enterprises,with low profitability,low overall scientific and technological level,insufficient innovation ability and weak application and protection of intellectual property rights.Based on the current situation of construction enterprises,combined with the author's enterprise,this paper considers the problems existing in the intellectual property management of construction enterprises,and puts forward some countermeasures for the intellectual property management.

Application and Exploration of Overall Risk Management in Construction Enterprises

This paper mainly starts from the perspectives of management and economics,combined with the characteristics of the construction industry,conducts qualitative and quantitative analysis of the risks involved,studies various factors that cause construction enterprise risks from multiple angles,and uses scientific and effective methods to identify and evaluate risks,as well as determine the risk level.Through the overall risk management response strategies and empirical research of construction enterprises,this paper analyzes the general theory and main avoidance strategies of risk response of construction enterprises,and lays the foundation for follow-up risk management response in the form of cases through the implementation of technical route and innovation points.

Quantitative research on exit barrier in construction enterprise with different ownership

“Exit barrier” means the obstacle keeping enterprises from competing even though their profits may be negative. This paper presents quantitative research on the exit barrier’s effect on the Chinese construction industry using questionnaire investigation. The exit barrier was classified into six categories, and then the categories were ranked and analyzed according to the respondents from the state-owned enterprises (SOEs) and non state-owned enterprises (NSOEs), respectively. The main obstacles related to the exit barrier in SOEs and NSOEs were revealed. Finally, suggestions were provided to diminish the exit barrier effect on the construction industry.

Construction Approaches of Enterprise Innovation Network from the Perspective of Social Network

As an important means for enterprises to promote technological progress,product development and service level,innovation has an absolute role in enhancing enterprises'innovation strength and market strength.In the context of frequent and rapid product replacement and shortened technological innovation cycle in modern society,through the embedding of social networks,forming platforms for higher education institutions,governments,capital markets,research institutions and intermediary links to promote the integration of innovation and capital development and make the most of every resource has become an important way.From the perspective of social network,the methods and necessary approaches for the establishment of enterprise innovation network are studied in this article.

OSH star enterprise pilot scheme——a partnership approach to improve the safety performance of construction industry in Hong Kong SAR

Background: The Occupational Safety and Health Council(OSHC) is committed to improve the safety performance of the high risk construction industry.In the past three years,about 40% of the fatal accidents in the construction industry were related to Renovation,Maintenance,Alteration and Addition(RMAA).Due to the poor safety record,some of the RMAA contractors have difficulty in obtaining the Employees' Compensation Insurance(ECI) cover in the market,or if they could obtain the ECI,the premium rate would be exceedingly high.In view of this,the OSHC,the Labour Department jointly launched"OSH Star Enterprise-Pilot Scheme on Safety Accreditation for the RMAA Industry",which prompts the industry to take practicable safety measures to improve the safety of working environment and reduce occupational injuries.The program also helps the stakeholders and insurers to identify safety-conscious contractors and thereby provide them with a favourable premium rate under the Employees' Compensation Insurance Residual Scheme(ECIRS).Objectives: The OSHC launches the Pilot Scheme to improve the safety performance of the RMAA industry through providing safety training,subsidizing enterprise to purchase safety equipment and providing safety audit.We also use financial incentive to encourage RMAA enterprises to join the Pilot Scheme-for those who are accredited as "OSH Star Enterprise"could receive a premium discount from the ERIRS when obtaining the ECI.The scheme also differentiates those safety-conscious and law-abiding enterprises from the poor performers,which helps the industry and public identifying the RMAA contractors who pay attention to work safety.Methods: The Pilot Scheme targets RMAA enterprises that employ less than 50 employees in Hong Kong.A three-pronged approach is used to improve the safety performance of the RMAA industry: the Pilot Scheme provides(1) financial support for the RMAA contractors to buy a transportable temporary anchor device and full body safety harness and its anchor system;(2) safety training on RMAA work safety and safety & health supervisor course;and(3) safety audit.Results: Enterprises that successfully pass the safety audit and satisfied the Scheme requirements will be accredited as"OSH Star Enterprise",which will be valid for two years.These enterprises can also be upgraded to"OSH Gold Star Enterprise"based on their continuous improvement in safety performance.OSHC will set up a register of OSH-accredited enterprises in RMAA works for reference of the public to facilitate their choosing of accredited contractors.The Employees' Compensation Insurance Residual Scheme Bureau will provide privileged premium rate for enterprises with OSH accreditation."OSH Star Enterprise"could enjoy 40% discounts when joining their insurance scheme.For example,a skilled worker's annual premium can be reduced by about HK $ 36,000.While,the "OSH Gold Star Enterprise"could enjoy 50% discounts when joining their insurance scheme,which means a skilled worker's annual premium can be reduced up to HK $ 45,000.Achievements: This Pilot Scheme offers practical assistance as well as attractive financial incentives for the RMAA industry to improve their safety performance.The Employees'Compensation Insurance Residual Scheme provides premium discounts for enterprises that have a good safety record.It provides incentive for RMAA contractors to actively participate in the Pilot Scheme.The Scheme demonstrates that by providing a safe working environment and appropriate personal protective equipment to workers,the enterprise not only helps to reduce the accident rate of the industry but also receive an economic return.The Pilot Scheme bridges stakeholders of RMAA industry,the government and the insurance industry creating an "all-win"situation.This partnership approach to prevent injuries and accidents in the construction industry could be an effective model for other industries.

Analysis on Marketing Moral Construction of Tourism Enterprise

The paper analyzes the current marketing moral status of tourism enterprise, expounds the immoral conduct of marketing of tourism enterprise and the damage on consumer and society, and proposes the countermeasures to solve the problems in marketing process, which ensures the rapid development of tourism enterprise.

Constructing an assessment index system for strategic risk management in coal science and technology enterprises

Coal occupies a dominant position in China＇s national economy and is an essential energy source for future industrial development. To inform the efficient and sustainable development of the coal industry, this paper analyzes the sources of strategic risk for coal science and technology enterprises using 3 first-class indicators, 10 second-level indicators, and 37 observation points established through the existing research literature and experience. Moreover, in accordance to the obtained initial index data, the selected indicators have been tested and screened using reliability and membership degree analyses to remove redundant variables, avoid juxtaposition of risk factors at different levels, and reduce the influ- ence of some tiny risk factors for enterprise strategic risk. Then, factor analysis of external environment factor sub-scale was carried out. Factors are extracted according to a standard characteristic value greater than 1. Variables with high coefficients are classified into one factor category; and finally, 3 first-class indicators. 8 second-level indicators, and 37 observation noints are reconstructed.

Model Construct Based Enterprise Model Architecture and Its Modeling Approach

In order to support enterprise integration, a kind of model construct based enterprise model architecture and its modeling approach are studied in this paper. First, the structural makeup and internal relationships of enterprise model architecture are discussed. Then, the concept of reusable model construct (MC) which belongs to the control view and can help to derive other views is proposed. The modeling approach based on model construct consists of three steps, reference model architecture synthesis, enterprise model customization, system design and implementation. According to MC based modeling approach a case study with the background of one-kind-product machinery manufacturing enterprises is illustrated. It is shown that proposal model construct based enterprise model architecture and modeling approach are practical and efficient.

Polluter-Pays Principle Applied to Construction and Demolition Debris

The research focused on the analysis of construction and demolition debris in a sample Brazilian city with the objective to propose a management scheme tailored to private initiative intervention. The debris was found to be produced at a rate of 1.55 kg per person per day for a total of 5177 tons per month. The composition report showed 75% material reusable for construction purposes, 15% material recyclable through reverse logistics and 10% refuse to be disposed of at landfills. The study developed legal and managerial instruments that stimulate private operators to achieve landfill diversions in the order of 90% of this waste. The arguments were supported by a flow diagram that indicates the correct destination of all waste items and an economic balance of private waste movement. Proactive legal scriptures were sketched out that can assist the local administration in setting the timeframe for reaching the diversion target.

Conceptual Determinants of Development of Intellectual Capital of Construction Enterprises

The presence and effective implementation of the intellectual potential of construction enterprises is important for creating unique competitive advantages as a response to challenges caused by globalization, the era of the knowledge economy, as well as the development of communication and information technologies. The purpose of the study is to provide a comprehensive understanding of the factors that contribute to the development of intellectual capital in construction enterprises;development of an algorithm for thorough response by the enterprise to the action of determinants.The following methods were used: Analysis and synthesis, induction and deduction when studying the variety of determinants of the development of intellectual capital;grouping in the process of classifying determinants;statistical methods in the process of researching the reporting of construction enterprises;systematic approach in the process of forming an algorithm of actions aimed at ensuring effective management of the intellectual capital of construction enterprises;abstraction to generalize research results and outline significant trends in changing indicators that reflect the development of individual components of intellectual capital. In the paper, the determinants of the development of intellectual capital are grouped according to the classification features important for Ukrainian construction enterprises.The indicators, the monitoring of which is necessary in the process of implementing a conscious response to the action of the determinants of the development of the intellectual capital of construction enterprises, are studied on the example of Ukrainian construction enterprises.

民营企业合规制度体系构建

企业合规制度的基点在于引导民营企业守法规范经营、促进民营经济高质量发展,效能实现的重点也在民营企业,构建体系化的民营企业合规制度具有重要价值。涉案企业合规改革为建立完整意义的民营企业合规制度体系提供了契机,但存在适用范围不清、制度成效不明、行刑衔接不畅等问题。应当推进民营企业合规制度的四个延伸,从中小民营企业合规向大型民营企业合规延伸,从治理性合规向预防性合规延伸,从行政司法外部合规治理向企业内部合规管理延伸,从刑事合规到行政与刑事一体化合规延伸,形成行刑一体、内外结合、治防兼及、覆盖大中小各类民营企业的民营企业合规制度体系。

湖北省农业科技成果转化现状与对策

加快农业科技成果转化有利于提高农业质量效益和竞争力,有利于加快农业农村现代化。文章阐述了湖北省农业科技成果转化现状,系统分析了农业科技成果转化存在的主要问题,提出了强化资金投入、强化需求导向、强化企业培育、强化服务机构和人才队伍建设等加强农业科技成果转化的建议,以期为提升湖北省农业科技成果转化工作效能提供参考。

数字赋能工程机械企业供应链低碳转型发展对策研究

数字技术助推低碳发展是当下热点话题,众多目光聚焦于数字技术对低碳转型的赋能作用。现有对数字赋能低碳化的研究成果多在金融、能源和建筑等行业,针对制造业特别是工程机械行业的研究较少。文章首先对数字赋能一般企业低碳转型的作用机制和驱动机制进行分析;其次引入到工程机械企业低碳转型之中,并从核心企业低碳转型拓展到整条供应链的转型升级,在动力、协同和保障机制三个方面进行探讨;最后提出数字赋能工程机械企业供应链低碳转型的对策。即坚持“走出去,引进来”的转型方式,健全数字赋能工程机械企业供应链低碳转型的支持体系,同时要降低数字技术运用对环境的负面影响。

数字化环境监测与企业绿色创新——基于环境监测网络建设的准自然实验

数字化环境监测将数字技术应用于环境监测领域,旨在提升政府环境治理决策的科学性,而实现海量监测数据互联互通的关键是构建生态环境监测网络。本文基于2013—2020年沪深A股上市公司的绿色专利数据,利用各省份陆续出台生态环境监测网络建设方案事件构建强度双重差分模型,检验数字化环境监测的微观创新效应及其机制。研究发现,环境监测网络建设能够促进企业绿色创新,且政府环境执法和环保补贴的效率优化是实现环境监测效应的有效路径。进一步检验发现,对于政府数字化水平较高、联网监控的重点排污单位占比较高的省份、环境规制强度较高的地市以及研发投入较高的企业,环境监测效应更明显。此外,环境监测网络建设对企业绿色创新的数量和质量均有显著的提升作用。本文从微观层面提供数字化环境监测促进企业绿色创新的积极证据,拓展了环境监测效应及企业绿色创新影响因素相关文献,对新时期推动数字政府建设和实现经济绿色发展具有一定启示。