The advent of the digital era has provided strong technical support for the high-quality development of the social economy.The integration of the social economy with Internet technology has given rise to new industrie...The advent of the digital era has provided strong technical support for the high-quality development of the social economy.The integration of the social economy with Internet technology has given rise to new industries.However,the traditional development model of small and medium-sized enterprises(SMEs)is increasingly unable to meet the demands of economic growth,and digital management has gradually become a key approach for these enterprises to achieve their development goals.Currently,SMEs face challenges such as talent shortages,insufficient funds,and a lack of awareness regarding transformation.This paper will analyze the difficulties SMEs encounter in implementing digital management and explore potential development paths for their digital transformation.展开更多
Due to industry characteristics or regional limitations,many students in certain majors tend to seek employment in small and medium-sized enterprises(SMEs).SMEs face certain challenges in implementing industry-educati...Due to industry characteristics or regional limitations,many students in certain majors tend to seek employment in small and medium-sized enterprises(SMEs).SMEs face certain challenges in implementing industry-education integration,and there is a lack of mature methods in specific implementation processes and talent cultivation plan generation.Taking the landscape architecture profession as an example,this paper conducts a correlation analysis and cross-analysis of the industry-required professional skills based on surveys of over 300 industry practitioners employed in SMEs.It provides professional skill cultivation modules based on market feedback.This research process and analysis method have certain reference significance for the rapid production of adaptive talent cultivation professional skill modules in other industries targeting SMEs.展开更多
As an important force in promoting economic and social development,small and medium-sized enterprises play a crucial role in enhancing China’s economic strength,creating employment opportunities,and promoting industr...As an important force in promoting economic and social development,small and medium-sized enterprises play a crucial role in enhancing China’s economic strength,creating employment opportunities,and promoting industrial structural transformation.However,due to their inherent weaknesses,small and medium-sized enterprises often face difficulties in financing within the traditional financial service system.This makes it difficult for small and medium-sized enterprises to inject vitality into the development of the market economy by expanding their financing scale.Since 2013,China has vigorously developed inclusive finance and extended the services of traditional financial institutions to small and medium-sized enterprises,providing policy guidance,resource support,and technical support to alleviate the financing difficulties of small and medium-sized enterprises.Based on this,this article focuses on the current financing problems faced by small and medium-sized enterprises and specifically elaborates on how to lower the financing threshold for small and medium-sized enterprises and broaden their financing channels through inclusive finance,in order to promote the development of inclusive finance and a virtuous cycle of financing for small and medium-sized enterprises.展开更多
The paper initiates by exploring the importance of maintaining,repairing,and reinforcing bridges.Subsequently,it delves into routine and preventative maintenance measures tailored for small to medium-sized bridges.Add...The paper initiates by exploring the importance of maintaining,repairing,and reinforcing bridges.Subsequently,it delves into routine and preventative maintenance measures tailored for small to medium-sized bridges.Additionally,the paper examines repair and reinforcement techniques specifically designed for deteriorated small and medium-sized bridges,encompassing methods for fortifying both the bridge foundation and upper and lower structures.Lastly,the paper proposes suggestions aimed at fostering discussions and exchanges on the development of maintenance and repair processes for deteriorated small and medium-sized bridges.展开更多
To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizatio...To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.展开更多
BACKGROUND The odontogenic jaw cyst is a cavity containing liquid,semifluid or gaseous components,with the development of the disease.In recent years,with the rapid development of oral materials and the transformation...BACKGROUND The odontogenic jaw cyst is a cavity containing liquid,semifluid or gaseous components,with the development of the disease.In recent years,with the rapid development of oral materials and the transformation of treatment of jaw cysts,more options are available for treatment of postoperative bone defect of jaw cysts.Guided bone regeneration(GBR)places biomaterials in the bone defect,and then uses biofilm to separate the proliferative soft tissue and the slow-growing bone tissue to maintain the space for bone regeneration,which is widely used in the field of implantology.AIM To observe the clinical effect of GBR in repairing bone defect after enucleation of small and medium-sized odontogenic jaw cysts.METHODS From June 2018 to September 2020,13 patients(7 male,6 female)with odontogenic jaw cysts were treated in the Department of Oral Surgery,Ninth People’s Hospital,Shanghai Jiao Tong University School of Medicine.Adults without hypertension,heart disease,diabetes or other systemic diseases were selected.The diagnosis was based on the final pathological results:11 cases were diagnosed as apical cysts,one as primordial cyst,and one as dentigerous cyst.The lesions were located in the maxilla in seven cases,and in the mandible in six cases.All cases were treated with the same method of enucleation combined with GBR.RESULTS Three to four months after the operation,the boundary between the implant site and the surrounding normal stroma was not obvious in patients with small-sized odontogenic jaw cysts.The patients with tooth defects were treated with implant after 6 mo.For the patients with medium-sized odontogenic jaw cysts,the density of the center of the implant area was close to the normal mass at 6 mo after surgery,and there was a clear boundary between the periphery of the implant area and the normal mass.The boundary between the periphery of the implant area and the normal mass was blurred at 8-9 mo after surgery.Patients with tooth defects were treated with implants at>6 mo after the operation.CONCLUSION Enucleation combined with guided bone regeneration in small and medium-sized odontogenic jaw cysts can shorten the time of osteogenesis,increase the amount of new bone formation,reduce complications,and improve quality of life.展开更多
This paper is aimed at the actual conditions of disaster caused by gas in small and medium-sized coal mines. A new gas concentration monitoring system for coal mines is developed on the basis of gas-sensing detection ...This paper is aimed at the actual conditions of disaster caused by gas in small and medium-sized coal mines. A new gas concentration monitoring system for coal mines is developed on the basis of gas-sensing detection and single-chip control. The monitoring system uses the tin oxide as the main material of N-type semiconductor gas sensors, be- cause it has good sensitive characteristics for the flammable and explosive gas ( such as methane, carbon monoxide). The QM-N5-semiconductor gas sensor is adopted to detect the output values of the resistance under the different gas con- centrations. The system, designedly, takes the AT89C51 digital chip as the core of the circuit processing hardware structure to analyze and judge the input values of the resistance, and then achieve the control and alarm for going beyond the limit of gas concentration. The gas concentration monitoring system has man), advantages including simple in struc- ture, fast response time, stable performance and low cost. Thus, it can be widely used to monitor gas concentration and provide early wamings in small and medium-sized coal mines.展开更多
As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurshi...As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurship and innovation,a large number of small and medium-sized private enterprises have emerged in all walks of life in China. This paper examines the differences in the definition of entrepreneurial spirit by different scholars,the influence of Chinese entrepreneurship on the development of small and medium-sized private enterprises,the origin of the spirit of private entrepreneurs with Chinese characteristics,and the disadvantages of the spirit of small and medium-sized private entrepreneurs in China. It is necessary to further improve entrepreneurial spirit to contribute to the development of small and medium-sized private enterprises and help China to build the national economic system.展开更多
The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if...The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland (SIA) has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.展开更多
With the development of market economy and the deepening of economic system reform, some of the Small and medium-sized(SME) enterprises have become the most dynamic economic growth point in the national economy. Nev...With the development of market economy and the deepening of economic system reform, some of the Small and medium-sized(SME) enterprises have become the most dynamic economic growth point in the national economy. Nevertheless, SMEs are facing a lot of problems in the market competition, such as technical backwardness, information lag, lack of talents, etc.. The healthy development of SMEs is very important, whereas, SMEs’ financing is a worldwide problem, and the result of financing game between banks and enterprises depends on a variety of decision-making factors. In this paper, from the point of view of bank, we analyze the diffi culties of external financing of SMEs, and establish a financing game model based on different risk categories, in order to better solve the problems that remain in the process of financing and promote the healthy and sustainable development of SMEs.展开更多
R &D strategic alliance is important for enterprises' sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises' st...R &D strategic alliance is important for enterprises' sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises' strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R&D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ' R&D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.展开更多
As an innovation mode of organization, technology alliance has being increasingly paid more attention to by more and more small and medium-sized enterprises (SME). In this paper, on the basis of analyzing the theory...As an innovation mode of organization, technology alliance has being increasingly paid more attention to by more and more small and medium-sized enterprises (SME). In this paper, on the basis of analyzing the theory and practice meaning of the technology alliance, cooperative game method is used to analyze the forming process of the cooperative mechanism, and it points out that cooperation will make both sides get the largest benefits.展开更多
The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of trea...The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of treatment. How enterprises can make reasonable decisions on their water environment behavior based on the external environment and their own factors is of great significance for scientifically and effectively designing water environment regulation mechanisms. Based on optimal control theory, this study investigates the design of contractual mechanisms for water environmental regulation for small and medium-sized enterprises. The enterprise is regarded as an independent economic entity that can adopt optimal control strategies to maximize its own interests. Based on the participation of multiple subjects including the government, enterprises, and the public, an optimal control strategy model for enterprises under contractual water environmental regulation is constructed using optimal control theory, and a method for calculating the amount of unit pollutant penalties is derived. The water pollutant treatment cost data of a paper company is selected to conduct empirical numerical analysis on the model. The results show that the increase in the probability of government regulation and public participation, as well as the decrease in local government protection for enterprises, can achieve the same regulatory effect while reducing the number of administrative penalties per unit. Finally, the implementation process of contractual water environmental regulation for small and medium-sized enterprises is designed.展开更多
Small and medium-sized enterprises greatly promote the economic progress and growth of national tax revenue as well as realize the escalation of career opportunities.However,as these enterprises are relatively small s...Small and medium-sized enterprises greatly promote the economic progress and growth of national tax revenue as well as realize the escalation of career opportunities.However,as these enterprises are relatively small scale and have low capacity to face and resist risks in addition to China's flawed financial credit system,there are many difficulties faced by these enterprises in terms of financing to achieve their own development and progress.Recently,owing to the progress of internet information,especially the expansion of its application in the financial field,it has opened up a way for handling the financing difficulties faced by small and medium-sized enterprises.According to the specific financing situation of small and mediumsized enterprises in China,this study analyzes the impact of internet finance on the financing of small and medium-sized enterprises in China and formulates strategies to effectively deal with the financing difficulties of small and medium-sized enterprises in China,thus promoting the sustainable progress of small and medium-sized enterprises.展开更多
The African government has implemented measures to sustain an investable economic downturn as it navigates the fiscal effect of the viral spread of coronavirus disease 2019(COVID-19).Consequently,commercial banks in A...The African government has implemented measures to sustain an investable economic downturn as it navigates the fiscal effect of the viral spread of coronavirus disease 2019(COVID-19).Consequently,commercial banks in Africa have come hand in hand toward support of SMEs activities by increasing their borrowing power and reducing interest rates.Despite all these measures the general performance of small and medium enterprises(SMEs)across Africa as pertains to revenues and profits has gone down.This paper provides a theoretical analysis of the measures undertaken by commercial banks to ensure proper running and continuity of activities in the SMEs sector in Africa.The research is founded on the theories of innovation diffusion and resource-based theory.This study will use a mixed research design,which will include descriptive and explanatory research.The proposed target population will be Africa’s thriving commercial banks.The primary and secondary data will be used from commercial bank reports and the central bureau of statistics reports across Africa.The data will be analyzed using a multiple linear regression model.The finding indicated that commercial banks in Africa have brought in solutions and measures to adapt to the crisis being implicated on the SMEs by the COVID-19 pandemic.Based on the findings of the desktop reviews,the study concludes that commercial banks have a significant influence on SMEs during this period of COVID-19,and with the assistance of the government,they have implemented more policies to support the activities of SMEs.展开更多
For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit ...For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit in quality, leading to low profit quality. This study reasonably defines the concept of profit quality of small and medium-sized agricultural enterprises, and expounds general characteristics of high quality profit. On the basis of general factors influencing profit quality of enterprises, it builds indicator system for evaluating the profit quality of small and medium-sized agricultural enterprises. Also, it conducts an empirical analysis on profit quality of Chinese small and medium-sized enterprises with YM Industrial Co., Ltd in Guang'an City of Sichuan Province as an example.展开更多
This article advances the concept of electronic commerce maturity of small and medium-sized agricultural enterprises,and establishes the indicator system of electronic commerce maturity of small and medium-sized agric...This article advances the concept of electronic commerce maturity of small and medium-sized agricultural enterprises,and establishes the indicator system of electronic commerce maturity of small and medium-sized agricultural enterprises.This indicator system includes 4 first-level indicators(infrastructure,transaction process,operation management,and transaction safety),which are divided into 11 second-level indicators(hardware equipment,computer network,e-procurement,logistics distribution,supply chain management,customer relationship management,and payment security).We use analytic hierarchy process(AHP) to determine the weight of indicator at all levels,and establish fuzzy comprehensive evaluation mathematical model of electronic commerce maturity of small and medium-sized agricultural enterprises.Finally,through examples,we verify the rationality and reliability of evaluation method of electronic commerce maturity of small and medium-sized agricultural enterprises combining analytic hierarchy process(AHP) and fuzzy comprehensive evaluation.展开更多
The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selecti...The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selection of a successor, asset inheritance, transfer of management rights, accumulation of business connections and technology succession, and soforth. This all requires smooth execution of a business succession plan. However, many SMEs do not have a business succession plan, nor are they preparing one. Our task is to explore the reasons these preparations are not being made. Here, the purpose of our research is to get a picture of the status of preparations for business succession in SMEs in China, and the actual circumstances of succession, based on the results of a fact-finding survey of Chinese SMEs, and at the same time bring to the surface the primary factors which influence preparations and plans. The results of the analysis shed light on the status of business succession preparations, successor’s awareness of issues, decision making, and so on. This survey highlights the awareness of business succession among business managers.展开更多
Creativity is an element of the personality of entrepreneurs which can be important for the foundation, advance, and business performance of small and medium-sized enterprises (SMEs). Intrapreneurship can be develop...Creativity is an element of the personality of entrepreneurs which can be important for the foundation, advance, and business performance of small and medium-sized enterprises (SMEs). Intrapreneurship can be developed in small and medium-sized enterprises where entrepreneurs have a sufficient level of creativity and it can influence the growth of enterprises. Hypotheses are specified and empirically tested based on responses to a structured questionnaire on a sample of small and medium-sized enterprises from China. The research results indicate positive relationships between the creativity of the entrepreneur and intrapreneurship and growth of the enterprise.展开更多
A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and me...A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium-sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better comanunication with banks, with investors, rating application are: parallel reporting according to national agencies etc. The problems connected with the standard regulations, differences between the national legislation and the standard, wide practice at keeping accounts and making financial statements and limited approach of small and medium enterprises to obtaining information and to training of their employees. Another problem can be a tight link between the trading income and the tax base, when small companies prefer rather the tax point of view.展开更多
文摘The advent of the digital era has provided strong technical support for the high-quality development of the social economy.The integration of the social economy with Internet technology has given rise to new industries.However,the traditional development model of small and medium-sized enterprises(SMEs)is increasingly unable to meet the demands of economic growth,and digital management has gradually become a key approach for these enterprises to achieve their development goals.Currently,SMEs face challenges such as talent shortages,insufficient funds,and a lack of awareness regarding transformation.This paper will analyze the difficulties SMEs encounter in implementing digital management and explore potential development paths for their digital transformation.
基金Yunnan Provincial Department of Education Scientific Research Fund Project“Construction and Development of‘Loose-Leaf’Teaching Material Resources for Landscape Engineering Vocational Education”(Project number:2022J1725)。
文摘Due to industry characteristics or regional limitations,many students in certain majors tend to seek employment in small and medium-sized enterprises(SMEs).SMEs face certain challenges in implementing industry-education integration,and there is a lack of mature methods in specific implementation processes and talent cultivation plan generation.Taking the landscape architecture profession as an example,this paper conducts a correlation analysis and cross-analysis of the industry-required professional skills based on surveys of over 300 industry practitioners employed in SMEs.It provides professional skill cultivation modules based on market feedback.This research process and analysis method have certain reference significance for the rapid production of adaptive talent cultivation professional skill modules in other industries targeting SMEs.
文摘As an important force in promoting economic and social development,small and medium-sized enterprises play a crucial role in enhancing China’s economic strength,creating employment opportunities,and promoting industrial structural transformation.However,due to their inherent weaknesses,small and medium-sized enterprises often face difficulties in financing within the traditional financial service system.This makes it difficult for small and medium-sized enterprises to inject vitality into the development of the market economy by expanding their financing scale.Since 2013,China has vigorously developed inclusive finance and extended the services of traditional financial institutions to small and medium-sized enterprises,providing policy guidance,resource support,and technical support to alleviate the financing difficulties of small and medium-sized enterprises.Based on this,this article focuses on the current financing problems faced by small and medium-sized enterprises and specifically elaborates on how to lower the financing threshold for small and medium-sized enterprises and broaden their financing channels through inclusive finance,in order to promote the development of inclusive finance and a virtuous cycle of financing for small and medium-sized enterprises.
文摘The paper initiates by exploring the importance of maintaining,repairing,and reinforcing bridges.Subsequently,it delves into routine and preventative maintenance measures tailored for small to medium-sized bridges.Additionally,the paper examines repair and reinforcement techniques specifically designed for deteriorated small and medium-sized bridges,encompassing methods for fortifying both the bridge foundation and upper and lower structures.Lastly,the paper proposes suggestions aimed at fostering discussions and exchanges on the development of maintenance and repair processes for deteriorated small and medium-sized bridges.
文摘To accelerate the digital transformation of small and medium-sized manufacturing enterprises(SMEs),this study delves into the primary challenges encountered in adopting knowledge management(KM)within these organizations and identifies the essential methods for successful implementation.The objective is to provide practical recommendations for the effective adoption of KM.This research suggests that enterprises should promote knowledge management through three key approaches:enhancing employees’cognitive understanding,standardizing knowledge systems,and tailoring business scenarios to meet diverse needs.These findings offer valuable insights into the digital transformation of SMEs in the manufacturing sector,ultimately helping these businesses to remain competitive and innovative in a rapidly changing market.By addressing the specific needs and challenges faced by SMEs,this study aims to contribute to a more comprehensive understanding of how knowledge management can be leveraged to drive digital transformation and improve overall business performance.
基金Supported by the National Natural Science Foundation of China,No. 31800816Fundamental Research Program Funding of the Ninth People’s Hospital Affiliated to Shanghai Jiao Tong University School of Medicine,No. JYZZ109
文摘BACKGROUND The odontogenic jaw cyst is a cavity containing liquid,semifluid or gaseous components,with the development of the disease.In recent years,with the rapid development of oral materials and the transformation of treatment of jaw cysts,more options are available for treatment of postoperative bone defect of jaw cysts.Guided bone regeneration(GBR)places biomaterials in the bone defect,and then uses biofilm to separate the proliferative soft tissue and the slow-growing bone tissue to maintain the space for bone regeneration,which is widely used in the field of implantology.AIM To observe the clinical effect of GBR in repairing bone defect after enucleation of small and medium-sized odontogenic jaw cysts.METHODS From June 2018 to September 2020,13 patients(7 male,6 female)with odontogenic jaw cysts were treated in the Department of Oral Surgery,Ninth People’s Hospital,Shanghai Jiao Tong University School of Medicine.Adults without hypertension,heart disease,diabetes or other systemic diseases were selected.The diagnosis was based on the final pathological results:11 cases were diagnosed as apical cysts,one as primordial cyst,and one as dentigerous cyst.The lesions were located in the maxilla in seven cases,and in the mandible in six cases.All cases were treated with the same method of enucleation combined with GBR.RESULTS Three to four months after the operation,the boundary between the implant site and the surrounding normal stroma was not obvious in patients with small-sized odontogenic jaw cysts.The patients with tooth defects were treated with implant after 6 mo.For the patients with medium-sized odontogenic jaw cysts,the density of the center of the implant area was close to the normal mass at 6 mo after surgery,and there was a clear boundary between the periphery of the implant area and the normal mass.The boundary between the periphery of the implant area and the normal mass was blurred at 8-9 mo after surgery.Patients with tooth defects were treated with implants at>6 mo after the operation.CONCLUSION Enucleation combined with guided bone regeneration in small and medium-sized odontogenic jaw cysts can shorten the time of osteogenesis,increase the amount of new bone formation,reduce complications,and improve quality of life.
基金supported by the program of Science and Technology Innovative Research Team in Higher Educational Institutions of Hunan Provincethe Hunan Province and Xiangtan City Natural Science Joint Foundation(No.09JJ8005)+1 种基金the Industrial Cultivation Program of Scientific and Technological Achievements in Higher Educational Institutions of Hunan Province(No.10CY008)the Technologies R & D of Hunan Province (No.2010CK3031)
文摘This paper is aimed at the actual conditions of disaster caused by gas in small and medium-sized coal mines. A new gas concentration monitoring system for coal mines is developed on the basis of gas-sensing detection and single-chip control. The monitoring system uses the tin oxide as the main material of N-type semiconductor gas sensors, be- cause it has good sensitive characteristics for the flammable and explosive gas ( such as methane, carbon monoxide). The QM-N5-semiconductor gas sensor is adopted to detect the output values of the resistance under the different gas con- centrations. The system, designedly, takes the AT89C51 digital chip as the core of the circuit processing hardware structure to analyze and judge the input values of the resistance, and then achieve the control and alarm for going beyond the limit of gas concentration. The gas concentration monitoring system has man), advantages including simple in struc- ture, fast response time, stable performance and low cost. Thus, it can be widely used to monitor gas concentration and provide early wamings in small and medium-sized coal mines.
基金Supported by Special Youth Project"A Comparative Study on the Cultivation Mode of Innovative Entrepreneurship Talents in China and South Korea"(120-1452226)
文摘As a necessary factor for a successful business,entrepreneurial spirit is an important means for enterprises to survive in the unstable environment of fierce competition. Under the circumstance of mass entrepreneurship and innovation,a large number of small and medium-sized private enterprises have emerged in all walks of life in China. This paper examines the differences in the definition of entrepreneurial spirit by different scholars,the influence of Chinese entrepreneurship on the development of small and medium-sized private enterprises,the origin of the spirit of private entrepreneurs with Chinese characteristics,and the disadvantages of the spirit of small and medium-sized private entrepreneurs in China. It is necessary to further improve entrepreneurial spirit to contribute to the development of small and medium-sized private enterprises and help China to build the national economic system.
文摘The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards (IFRS) for small and medium-sized entities (SMEs) in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland (SIA) has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.
文摘With the development of market economy and the deepening of economic system reform, some of the Small and medium-sized(SME) enterprises have become the most dynamic economic growth point in the national economy. Nevertheless, SMEs are facing a lot of problems in the market competition, such as technical backwardness, information lag, lack of talents, etc.. The healthy development of SMEs is very important, whereas, SMEs’ financing is a worldwide problem, and the result of financing game between banks and enterprises depends on a variety of decision-making factors. In this paper, from the point of view of bank, we analyze the diffi culties of external financing of SMEs, and establish a financing game model based on different risk categories, in order to better solve the problems that remain in the process of financing and promote the healthy and sustainable development of SMEs.
文摘R &D strategic alliance is important for enterprises' sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises' strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R&D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ' R&D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.
文摘As an innovation mode of organization, technology alliance has being increasingly paid more attention to by more and more small and medium-sized enterprises (SME). In this paper, on the basis of analyzing the theory and practice meaning of the technology alliance, cooperative game method is used to analyze the forming process of the cooperative mechanism, and it points out that cooperation will make both sides get the largest benefits.
文摘The small and scattered enterprise pattern in the county economy has formed numerous sporadic pollution sources, hindering the centralized treatment of the water environment, increasing the cost and difficulty of treatment. How enterprises can make reasonable decisions on their water environment behavior based on the external environment and their own factors is of great significance for scientifically and effectively designing water environment regulation mechanisms. Based on optimal control theory, this study investigates the design of contractual mechanisms for water environmental regulation for small and medium-sized enterprises. The enterprise is regarded as an independent economic entity that can adopt optimal control strategies to maximize its own interests. Based on the participation of multiple subjects including the government, enterprises, and the public, an optimal control strategy model for enterprises under contractual water environmental regulation is constructed using optimal control theory, and a method for calculating the amount of unit pollutant penalties is derived. The water pollutant treatment cost data of a paper company is selected to conduct empirical numerical analysis on the model. The results show that the increase in the probability of government regulation and public participation, as well as the decrease in local government protection for enterprises, can achieve the same regulatory effect while reducing the number of administrative penalties per unit. Finally, the implementation process of contractual water environmental regulation for small and medium-sized enterprises is designed.
文摘Small and medium-sized enterprises greatly promote the economic progress and growth of national tax revenue as well as realize the escalation of career opportunities.However,as these enterprises are relatively small scale and have low capacity to face and resist risks in addition to China's flawed financial credit system,there are many difficulties faced by these enterprises in terms of financing to achieve their own development and progress.Recently,owing to the progress of internet information,especially the expansion of its application in the financial field,it has opened up a way for handling the financing difficulties faced by small and medium-sized enterprises.According to the specific financing situation of small and mediumsized enterprises in China,this study analyzes the impact of internet finance on the financing of small and medium-sized enterprises in China and formulates strategies to effectively deal with the financing difficulties of small and medium-sized enterprises in China,thus promoting the sustainable progress of small and medium-sized enterprises.
文摘The African government has implemented measures to sustain an investable economic downturn as it navigates the fiscal effect of the viral spread of coronavirus disease 2019(COVID-19).Consequently,commercial banks in Africa have come hand in hand toward support of SMEs activities by increasing their borrowing power and reducing interest rates.Despite all these measures the general performance of small and medium enterprises(SMEs)across Africa as pertains to revenues and profits has gone down.This paper provides a theoretical analysis of the measures undertaken by commercial banks to ensure proper running and continuity of activities in the SMEs sector in Africa.The research is founded on the theories of innovation diffusion and resource-based theory.This study will use a mixed research design,which will include descriptive and explanatory research.The proposed target population will be Africa’s thriving commercial banks.The primary and secondary data will be used from commercial bank reports and the central bureau of statistics reports across Africa.The data will be analyzed using a multiple linear regression model.The finding indicated that commercial banks in Africa have brought in solutions and measures to adapt to the crisis being implicated on the SMEs by the COVID-19 pandemic.Based on the findings of the desktop reviews,the study concludes that commercial banks have a significant influence on SMEs during this period of COVID-19,and with the assistance of the government,they have implemented more policies to support the activities of SMEs.
文摘For a long time, under the influence of system and environment and other factors, some small and medium-sized agricultural enterprises in China only seek growth of profit in quantity, but neglect the growth of profit in quality, leading to low profit quality. This study reasonably defines the concept of profit quality of small and medium-sized agricultural enterprises, and expounds general characteristics of high quality profit. On the basis of general factors influencing profit quality of enterprises, it builds indicator system for evaluating the profit quality of small and medium-sized agricultural enterprises. Also, it conducts an empirical analysis on profit quality of Chinese small and medium-sized enterprises with YM Industrial Co., Ltd in Guang'an City of Sichuan Province as an example.
基金Supported by Project of Funding Project for Academic Human Resources Development in Beijing Union University & Beijing Union University Project(sk201024x)
文摘This article advances the concept of electronic commerce maturity of small and medium-sized agricultural enterprises,and establishes the indicator system of electronic commerce maturity of small and medium-sized agricultural enterprises.This indicator system includes 4 first-level indicators(infrastructure,transaction process,operation management,and transaction safety),which are divided into 11 second-level indicators(hardware equipment,computer network,e-procurement,logistics distribution,supply chain management,customer relationship management,and payment security).We use analytic hierarchy process(AHP) to determine the weight of indicator at all levels,and establish fuzzy comprehensive evaluation mathematical model of electronic commerce maturity of small and medium-sized agricultural enterprises.Finally,through examples,we verify the rationality and reliability of evaluation method of electronic commerce maturity of small and medium-sized agricultural enterprises combining analytic hierarchy process(AHP) and fuzzy comprehensive evaluation.
文摘The survival and development of SMEs (small and medium enterprises) is an important issue for the Chinese economy. In particular, business succession in SMEs is a persistent issue. Business succession involves selection of a successor, asset inheritance, transfer of management rights, accumulation of business connections and technology succession, and soforth. This all requires smooth execution of a business succession plan. However, many SMEs do not have a business succession plan, nor are they preparing one. Our task is to explore the reasons these preparations are not being made. Here, the purpose of our research is to get a picture of the status of preparations for business succession in SMEs in China, and the actual circumstances of succession, based on the results of a fact-finding survey of Chinese SMEs, and at the same time bring to the surface the primary factors which influence preparations and plans. The results of the analysis shed light on the status of business succession preparations, successor’s awareness of issues, decision making, and so on. This survey highlights the awareness of business succession among business managers.
文摘Creativity is an element of the personality of entrepreneurs which can be important for the foundation, advance, and business performance of small and medium-sized enterprises (SMEs). Intrapreneurship can be developed in small and medium-sized enterprises where entrepreneurs have a sufficient level of creativity and it can influence the growth of enterprises. Hypotheses are specified and empirically tested based on responses to a structured questionnaire on a sample of small and medium-sized enterprises from China. The research results indicate positive relationships between the creativity of the entrepreneur and intrapreneurship and growth of the enterprise.
文摘A current problem of the present-day accounting and financial reporting consists in aligning the accounting in small and medium enterprises. In July 2009 the International Financial Reporting Standard for small and medium-sized enterprises was issued, which extended the aligning possibilities also to small and medium enterprises considerably. If the standard is adopted by the national legislation, problems connected with the standard implementation in the national legislation will have to be solved as well as practical issues connected with making financial statements. At present the yields and the problems which can arise in connection with the standard application have to be focused on. A contribution of the standard application will be a better informative ability of financial statements on the international level. At small and medium enterprises this can contribute to better comanunication with banks, with investors, rating application are: parallel reporting according to national agencies etc. The problems connected with the standard regulations, differences between the national legislation and the standard, wide practice at keeping accounts and making financial statements and limited approach of small and medium enterprises to obtaining information and to training of their employees. Another problem can be a tight link between the trading income and the tax base, when small companies prefer rather the tax point of view.