中、小型企业《劳动合同法》实施现状调查研究

选取南京、上海各种类型的中、小型企业,对《中华人民共和国劳动合同法》的实施现状进行调查研究,在获得第一手资料的基础上分析该法在实施过程中存在的主要问题及现存问题成因,以期《劳动合同法》的进一步完善及相关配套制度的建立,促进该法的更好实施。

微、小型企业税收制度探讨

在市场竞争中,微、小型企业与大中型企业相比实力悬殊,需要国家特别的制度保障和政策扶持,在税收制度上则体现为简税制、低税负。为了给微、小型企业生存发展提供税收制度保障,本文认为,应将目前对微、小型企业征收的税种进行合并,对其征收一种"简单税",实行低税率,并规定免征额,由地税部门统一征收。

小型企业的废弃物管理问题

中、小型企业缺乏有关企业社会责任活动的参与。尽管单独的中、小型企业对环境的影响不大,但中、小型企业集合起来对环境的影响还是很明显的。企业所有者-管理者的管理方式和道德观念会影响到企业的决策。因此,会对企业的环境行为有直接的影响。虽然,倡导利用环境保护建立企业竞争优势,但许多企业的实施成本是不可能转移给消费者的。本文简要的综述了有关文献后,报告了对这一问题的探索性调查,结果表明无论小企业的管理者怎样表达出对环境问题的关心,都不能转化为较好的废弃物管理。

待然的“星火”——国家科委的一项广泛服务计划

我国科学研究中,积累了许多一旦用于生产便可见效的科研成果,现有大批中、小企业对这类科技成果有极大需求量。将这些成果转化为生产力,需要大家在“星火计划”中作好科技扶持工作。

IMPACTS OF ATOVS DATA ASSIMILATION ON PREDICTION OF A RAINSTORM OVER SOUTHEAST CHINA

Using the Advanced Research WRF (ARW WRF) model and the Gridpoint Statistical Interpolation (GSI) three-dimensional variational analysis (3DVAR) system,the impact of assimilating ATOVS (Advanced TIROS Operational Vertical Sounder) radiance through the prototype Community Radiative Transfer Model (pCRTM) is evaluated on the forecasting of a heavy rainstorm occurring over the central Guangdong province in the southeast of China on 20-21 June 2005. A pair of comparison experiments (NODA and DA) for this case is conducted with multiple configurations,including nesting domains with 4-km and 12-km grid distances. The results showed that by changing the initial condition through data assimilation,a modified divergence and moisture field with the structure of dipoles has been added to the axis of the rainband with a southwest-northeast orientation. When more moisture carried by a southwesterly low level jet (LLJ) was converged into the northeast portion of the rainband around the observatory station of Longmen,the amplitude of moisture static energy (MSE) increased substantially at low levels much more than at middle levels,resulting in the enlarging of differences in MSE between 500 hPa and 850 hPa; the atmosphere became more unstable. Consequently,the convective rainfall increased in the northeast part of the province around the Longmen station,which was consistent with the observed distribution of rainfall.

Comparison of Different Extraction Approaches for Heavy Metal Partitioning in Sediment Samples

Three extraction methods, ultrasonic assisted extraction (USE), microwave assisted extraction (MSE), and conventional single extraction (CSE), in conjunction with the modified three-stage BCR sequential extraction procedure (SEP) were applied to examine the contents of Cd, Cu, Cr, Ni, Pb and Zn from lake sediment samples, to know whether these techniques can reduce extraction time and improve reproducibility. The SEP and developed alternative single extrac- tion methods were validated by the analysis of certified reference material BCR 601. By the use of optimized sonication and microwave conditions, steps 1, 2 and 3 of the BCR sequential extraction methods (excluding the hydrogen peroxide digestion in step 3, which was not performed with sonication and microwave) could be completed in 15-30 min and 60- 150 s, respectively. The recoveries of total extractable metal contents in BCR 601, obtained by three single extractions ranged from 93.3%-102%, 88.9%-104% and 81.2%-96.2% for CSE, USE and MSE, respectively. The precision of the single extraction methods was found in the range of 3.7%-9.4% for all metals (n = 6).

Familial and Territorial Values for Sustainable Entrepreneurship in Italy： Some Reflections in Theory and Practice]

This study reflects the specificities of family small- and medium-sized enterprises （SMEs） which are related to values, culture, and relationships with the territory （local context）. In the following sustainable and corporate social responsibility （CSR）-oriented strategies, family businesses are ＂assisted＂ by the presence of entrepreneurial values which are tied to and derived from the social system in the territory in which they are located. The aim of this study is to demonstrate that the consolidation of stable and durable relations between the family business and the local context depends on the presence of shared values between the members of the family and the stakeholders, all components of civil society are within the same territory. Such values are the fruit of a given territory＇s civic traditions. They are the result of an anthropological culture which is typical of the socioeconomic environment in which the entrepreneur, the family, and the business are all rooted, thus, they are expressions of a culture ＂of the place＂.

Empirical research on the SMEs＇ credit-guarantee in China

After the authors' thorough study of the experiments of other countries and regions, it is posed that credit-guarantee is the key for solving the problem of the difficulties of SMEs' financing.Based on two surveys and interviews with 57 SMEs and some commercial banks' staff, this study on the practice and implement action of SMEs' credit-guarantee revealed some problems existing in the practical process. A series of policy suggestions are given for improving the SMEs' credit-guarantee in China.

Robust MSE precoder for imperfectly known MIMO wireless correlated channel

Aimed at that only one form of channel statistic information is utilized in traditional robust precoder schemes: either the channel mean or the transmit antenna correlation in multiple-input multiple-output (MIMO) wireless system, this paper proposes robust precoder designs which exploit both of statistic information to minimize the equalization mean-square error (MSE) with power constraint. Two different power constraints are studied. Besides the usual sum power constraint over all antennas, the per-antenna power constraint is imposed at transmitter in this paper. Since each antenna has its own amplifier, individual power constraint on each antenna is more realistic. Especially in MIMO-OFDM systems, the Peak-to-Average Ratio (PAR) is one of main practical problems. Simulations show that the proposed schemes have better performance than traditional normalized zero forcing schemes for imperfectly known correlated channel. Moreover, per-antenna power constraint can efficiently decrease the demand of dynamic range of power amplifier on each transmit antenna, especially in MIMO-OFDM systems.

Financial Dependence and Economic Growth in Spain

The authors intend to contribute in this paper towards a debate on the consequences of external financing needs of small and medium enterprises （SMEs） regarding its economic growth. The authors＇ research differs for using like proxy of external financing dependence of SMEs the flows of investments that cannot be financed with generated cash flows. The results thus obtained show that financial dependence accounts for economic growth of SMEs, and that there are other variables of control of significance such as those of financial development. The authors present evidence on better soundness achievement about conclusions pertaining to SMEs if they obtained results emerge from independent sub-sectors in SMEs, especially in those countries with a higher percentage of small-sized companies, which do not answer in the same way to the considered model

Six Sigma： The Panacea to Sustainability

Whilst there are a number of qualified methodologies, the researchers have opted to utilise the tools available through Six Sigma to prove that Six Sigma can be used to save resources and improve quality and process. Five industry sectors were identified as the ones to be surveyed using quantitative and qualitative methods and finally piloting the results on five different SMEs. Since this is a relative new methodology to the Cypriot entrepreneur and regrettably at the time of carrying out the study an international financial crisis caused a lot of financial problems to many respondents and as such could not see the immediate effects or benefits of Six Sigma and were reluctant to co-operate or participate. The Six Sigma methodology can be customized to industrial sectors and a tailored version of the methodology can be developed for a particular process or problem. The paper illustrates the problem areas identified from both the qualitative and quantitative research per industry. This is the first study carried out on Six Sigma in a small economy like Cyprus and tested on five industry sectors using both qualitative and quantitative methods

Explore the impact of e-commerce network on development of regional economic

In the era of rapid development of the Intemet, people began to adapt to the huge growth of the Internet to facilitate people＇ s daily lives, people have been accustomed to staying at home and can easily enjoy the convenience and needs of life to achieve quick and easy lifestyle. The advent of the Internet age also become more virtual to business models, and now the development of enterprises has involved the application of e-commerce technology, the company＇ s business model combines network through electronic technology to some extent, and it made great adjustments and changes in order to deal with the new face of increasingly fierce competition in the market. Thus a new term： ＂E-commerce＂ is well known and accepted as more and more people. A regional economic development need of the residents＇ daily consumption is driven, so local governments need to focus on the various steady development of local small and medium enterprises. Therefore, the development of electronic commerce network technology can indirectly affect a region＇ s economic development. This paper discusses this issue.

Development of Small and Medium Enterprises （SMEs） Accounting Information System in Cluster of Kampung Laweyan Batik, Surakarta, Indonesia

The role of small and medium enterprises （SMEs） in the economy of a country was quite strategic, however the tightness of the competition, has allowed the SMEs into disadvantageous position. The SMEs need a precise accounting information system, thus the SMEs could improve the accuracy, validation data, productivity, and the competitiveness of enterprises. The problem of this research is how the SMEs accounting information systems in a cluster of Kampung Batik Laweyan Surakarta. To develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta, this research used research and development （R＆D） method. Data obtained through analysis of the company＇s business processes. Results of data analysis used to develop accounting information systems in a SMEs cluster of Kampung Batik Laweyan Surakarta. Accounting information system development consists of the structure of SMEs organizations, the general design of accounting information systems of the SMEs, flowchart and documentation of the SMEs accounting information systems, and accounting software of the SMEs

Developing an effective industrial cluster from strawberry farms： A case of Dahu Township in Taiwan

Dahu, a small township in northern Taiwan, is famous for its produce of strawberries. Near Dahu, there are some attractions, such as hot springs, native Taiwan Residents tribes and a national park named Shei-pa. In order to better support more small businesses in this area, the local government is eager to promote an industrial cluster of agriculture and tourism based on the well-developed strawberry farms. In this research, the authors investigated 200 strawberry farmers to examine forming factors of the cluster, and effects of cluster on organizational performance. The findings are firstly, capital resource is regarded as the most effective forming factor of the cluster. Secondly, institutionalization, interaction mechanism and knowledge flow positively intermediate the clustering effects on organizational performance. These findings have important implications for the local government and the businesses as well.

The Sustainable Development of ICTs in China:An Empirical Study of Small and Medium-Sized Enterprises

The wide application of new information and communication technologies(ICTs) has been argued to be critical to business success of small and medium-sized enterprises(SMEs) ,especially to those in the developing countries.Drawing upon existing literature,this article will examine the determinants of ICTs application in SMEs in China based on data collected from interviews with top managers and/or owners of 70 SMEs.We identify 20 factors affecting ICTs application in SMEs in China and divide them into four broad categories,namely pressures,firm specific factors,technical factors and local milieu.We also pay special attention to the Chinese business environment affecting ICTs application.Our analysis shows that local ICT infrastructure,external pressures from competitors and ICT knowledge of employees are the determinants of Internet application by SMEs,while product characteristics and market target are important factors of e-commerce adoption.

SME： The Hungarian Experience Situation and Development in Hungary

This paper aims to present the development of the SME sector through the example of a country in East-Central Europe. This country was once a member of the so-called communist block until 1989, but had a market economy in 1989. Hungary joined the EU on May 1, 2004, and displaied numerous interesting features concerning small and medium sized enterprises ever since, complying with a variety of expectations. The research study investigated the East-Central European SME systems, and particularly the Hungarian SME practice. The main methods used in this paper are present European and Hungarian research findings of nternational relevance. Several data and figures from the European Union, the Central European area and of course from Hungary were used for the characterization of the SME systems. The main results of the research study is a set of characteristics of the SMEs＇ East-Central European pathway： （1） SMEs as a pillar of the nation in the world and in Hungary; （2） Hungary as the Paradise of small enterprises （numbers versus reality）; （3） Domestic small enterprises in an international （European） comparison; （4） How the crisis impacted the domestic SME sector; （5） Misconceptions and dead ends in small enterprises today： What should the state subsidise and how？

Research of E-commerce Application in Small and Medium Enterprises——A Case Study of Wenzhou

The paper analyzes the status quo of E-commerce application in Wenzhou＇s small and medium enterprises. This survey selects the 100 prominent small and medium enterprises covering chemical engineering, shoes, apparel, machinery, furniture, glasses, lighters, pen and pencil, electric and electronics as the investigating targets and issues the questionnaires to them. The result indicates that, the status quo of E-commerce application in Wenzhou＇s small and medium enterprises are worrisome, which is obviously way behind other cities. Based on that, the paper analyzes the reasons in combination with visiting them, and also proposes the corresponding strategies and predicts its prospect in the end.

Competition in Marketing： Survival Yardstick for Small and Medium Enterprises （SMEs） in Nigeria

The topic investigated competition in marketing as a survival yardstick for small and medium enterprises （SMEs） in Nigeria. The objectives addressed by this study were： （1） identifying different types and intensity of competition that SMEs are exposed to along the life-cycle portfolio in Nigeria; （2） quantifying the strength of SMEs vis-a-vis some foreign enterprises in terms of market competition; and （3） proffering solutions on how best they could match competitively these foreign enterprises. Relevant models and theories were employed in literature to evolve detailed analysis of issues relating to the variables used in terms of competition in marketing and survival of juice-producing SMEs. Two hypotheses were investigated through the survey of 20 prominent Ikeja based SMEs using Cluster sampling, 5-points Likert summated rating scale was adopted, while Yard＇s formula with 95% confidence level and 5% error tolerance was used. Alternative form validity of the instrument was measured at 0.63 while its reliability was measured at Cronbach＇s alpha of 0.70. Pearson＇s product-moment correlation was used in testing hypothesis 1 while standard multiple regressions were used to test hypothesis 2. Findings revealed that there was strong relationship between survival of juice-producing SMEs with forms of competition on a firm＇s life-cycle; while competition had positive effects on survival components for the enterprises. It was concluded that since competition subsists in any firm＇s life-cycle, strategies to support operations for survival must be adopted. It was recommended that operators of SMEs have to monitor and manage competition as it affects their businesses positively and/or negatively.

Regional Variation in the SME-Audit Firm Relationship

The purpose of the paper is to examine how the relationship between small and medium sized enterprises （SMEs） and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor＇s role is limited.

The effect of firm size and firm activities on CSR practices of selected Chinese-Filipino-owned MSMEs in Metro Manila

Socially-responsible business and ethical behavior of companies have been of interest to academia and practice for decades, but the focus has almost exclusively been on large corporations, while small and medium-sized enterprises （SMEs） have not received as much attention （Hammann, et al., 2009）. Worthington, et al （2006） recognized the need to encourage socially-responsible business practices among the 90 per cent or more of the world＇s businesses that are classified as SMEs. Perrini, et al （2007） found that size explains the differences in firms＇ willingness to define and implement such specific corporate social responsibility （CSR） strategies, while Murillo and Lozano （2006） concluded that it still remains to be explored whether manufacturing companies tend to apply CSR more extensively, or whether businesses oriented to other business have a tendency to incorporate CSR into their management patterns to a higher degree. Moreover, President Gloria Macapagal-Arroyo, in her 7 June, 2002 speech, recognized the importance of Chinese-Filipinos in helping improve the Philippine economy, and yet, not much research had been done on this sub-sector. Thus, this paper focuses on the effect of finn size and finn activities on the social responsibility practices of selected 30 micro, small and medium-sized enterprises （MSMEs） in Metro Manila which are owned by Chinese-Filipinos. Survey questionnaires and interview were used for gathering data, while a correlations test was used to analyze the data and to conclude whether finn size and finn activities have an effect on the sampled companies＇ CSR practices.