Perforrmnce indicators play some important roles in enterprise operation. Both researchers and managers have recently pointed out that the identification of correlation between different performmance indicators may le...Perforrmnce indicators play some important roles in enterprise operation. Both researchers and managers have recently pointed out that the identification of correlation between different performmance indicators may lead to a better understanding of business. However, it is becoming more and more difficult to measure and analyze these indicators since the fast growing number of performance indicators and the complex relationships between them The existing categories failed to reflect these changes in an adequate way, and the quantitative analysis methods for identifying the characters of those pefformance indicators are still worthy of investigation. The main objective of this paper is to propose a practical methodology for managing and analyzing performance indicators in enterprises, which focuses on building up a performance indicator system and discovering the characters of those performance indicators by applying complex network methods. The empirical results of a telecommunieation enterprise show that the proposed method can be effective in understanding the correlations between performance indicators.展开更多
Premier Wen Jiabao held an executive meeting of the State Council deploying measures for speeding up the NGI development on December 23, 2011, which symbolizes that China has put the development of NGI to a strategic ...Premier Wen Jiabao held an executive meeting of the State Council deploying measures for speeding up the NGI development on December 23, 2011, which symbolizes that China has put the development of NGI to a strategic position. In the development of NGI, standards and norms has always played an important role in pushing the development of the industry. This essay discusses the latest progress of NGI and introduces the research results CHINA TELECOM has made in international standard IPv6 IETF, domestic standard CCSA and relevant enterprise standards.展开更多
Since the reform and opening up,with the digital network science change rapidly development,China＇ s digital animation industry has been rapid development of corresponding.Effects of digital animation industry of Ch...Since the reform and opening up,with the digital network science change rapidly development,China＇ s digital animation industry has been rapid development of corresponding.Effects of digital animation industry of China＇ s national economy is more and more strong,and in the entire national economy proportion is also growing.Digital animation industry as one of the most promising future industry, its development potential is very great,and it should cause our enough attention,which must not regard as unimportant.The development of digital industry can drive software and hardware technology, telecommunications industry and other industries progress.However, at present our country digital animation industry development is not satisfactory, and there are still many problems,also,the problems existed in the development of China＇s digital animation industry problem for detailed analysis,and it puts forward some countermeasures to solve the problem.展开更多
Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companie...Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companies in pilot regions(Shanghai and eight other provinces and municipalities) and the rest of China. Our study arrived at the following findings: Compared with pilot sectors in non-pilot regions, BT-to-VAT reform has no significant effect on the turnover tax burden of pilot companies in pilot regions; compared with non-pilot companies, BT-to-VAT reform slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden for pilot companies in the long run. Further differentiation of ownership nature led to the discovery that BT-toVAT reform somewhat reduced the turnover tax burden of SOEs and central SOEs, slightly increased the turnover tax burden for non-SOEs and local SOEs in pilot regions, slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden in the long run after nationwide pilot programs were introduced; BT-to-VAT reform has more significant effects on non-SOEs and local SOEs. In general, BT-to-VAT reform has no significant effects on the turnover tax burden of companies and after differentiating pilot regions, pilot sectors and ownership nature, we did not discover any significant effect, which is generally consistent with policy expectations.展开更多
The main objective of this research was to study the pattern and suggestion in ICT usage of tourism business in Chiang Mai. One hundred ninety questionnaires, referred from ICT usage pattern in organization which was ...The main objective of this research was to study the pattern and suggestion in ICT usage of tourism business in Chiang Mai. One hundred ninety questionnaires, referred from ICT usage pattern in organization which was divided into three sections： office work, communication/contacts and public relation/advertising, were gathered from tourism business in four districts in Chiang Mai. Results showed that of the tourism business only 54.7% have their own websites. Using ICT for public relations and advertisement purpose, hotel/accommodation was the highest users with majority as 29.3%; followed by tour operator with majority as 26.3%; transportation and souvenir was the lowest number of users with minority as 50.0% and 25.0%. For communication purpose hotel/accommodation business and tour operator business were high users with majority as 56.1% and 43.4% followed by restaurant business as moderate user with majority as 50.0%; and transportation business as the lowest user with minority as 31.1%. The paper suggested to owners of tourism businesses the following： （1） training on ICT application; （2） setting up center of tourism information; （3） low cost of intemet requirement from small tourism business because they lack technical person on ICT usage. Both the local and national governments should have important roles in supporting the small and medium tourism enterprises by providing good public facilities, technical expertise and easy information access.展开更多
基金This work was partially supported by the Project of National Natural Science Foundation for Distinguished Young Scholars under Grants No.70901009,No.71202155，the Youth Research and Innovation Program in Beijing University of Posts and Telecommunications，the National Basic Research Program of China under Grant No.2012CB315805
文摘Perforrmnce indicators play some important roles in enterprise operation. Both researchers and managers have recently pointed out that the identification of correlation between different performmance indicators may lead to a better understanding of business. However, it is becoming more and more difficult to measure and analyze these indicators since the fast growing number of performance indicators and the complex relationships between them The existing categories failed to reflect these changes in an adequate way, and the quantitative analysis methods for identifying the characters of those pefformance indicators are still worthy of investigation. The main objective of this paper is to propose a practical methodology for managing and analyzing performance indicators in enterprises, which focuses on building up a performance indicator system and discovering the characters of those performance indicators by applying complex network methods. The empirical results of a telecommunieation enterprise show that the proposed method can be effective in understanding the correlations between performance indicators.
文摘Premier Wen Jiabao held an executive meeting of the State Council deploying measures for speeding up the NGI development on December 23, 2011, which symbolizes that China has put the development of NGI to a strategic position. In the development of NGI, standards and norms has always played an important role in pushing the development of the industry. This essay discusses the latest progress of NGI and introduces the research results CHINA TELECOM has made in international standard IPv6 IETF, domestic standard CCSA and relevant enterprise standards.
文摘Since the reform and opening up,with the digital network science change rapidly development,China＇ s digital animation industry has been rapid development of corresponding.Effects of digital animation industry of China＇ s national economy is more and more strong,and in the entire national economy proportion is also growing.Digital animation industry as one of the most promising future industry, its development potential is very great,and it should cause our enough attention,which must not regard as unimportant.The development of digital industry can drive software and hardware technology, telecommunications industry and other industries progress.However, at present our country digital animation industry development is not satisfactory, and there are still many problems,also,the problems existed in the development of China＇s digital animation industry problem for detailed analysis,and it puts forward some countermeasures to solve the problem.
基金National Accounting Research Key Project of the Ministry of Finance"A study on the Supervision and Governance Functions,Implementing Pathway and Promotion Mechanism of Audits(Grant No.2015KJA017)"General Project of Hunan Provincial Foundation for Philosophical,Social and Scientific Research"Study on the Supervision and Governance Functions of Audits in the New Normal"(Grant No.l5YBA079)Social Sciences Foundation of China(SSFC)"A study on the Supervision of Asset Mispricing,the Mitigation of Systematic Financial Risks and Dynamic Supervision"(Grant No.l6BGL050)
文摘Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companies in pilot regions(Shanghai and eight other provinces and municipalities) and the rest of China. Our study arrived at the following findings: Compared with pilot sectors in non-pilot regions, BT-to-VAT reform has no significant effect on the turnover tax burden of pilot companies in pilot regions; compared with non-pilot companies, BT-to-VAT reform slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden for pilot companies in the long run. Further differentiation of ownership nature led to the discovery that BT-toVAT reform somewhat reduced the turnover tax burden of SOEs and central SOEs, slightly increased the turnover tax burden for non-SOEs and local SOEs in pilot regions, slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden in the long run after nationwide pilot programs were introduced; BT-to-VAT reform has more significant effects on non-SOEs and local SOEs. In general, BT-to-VAT reform has no significant effects on the turnover tax burden of companies and after differentiating pilot regions, pilot sectors and ownership nature, we did not discover any significant effect, which is generally consistent with policy expectations.
文摘The main objective of this research was to study the pattern and suggestion in ICT usage of tourism business in Chiang Mai. One hundred ninety questionnaires, referred from ICT usage pattern in organization which was divided into three sections： office work, communication/contacts and public relation/advertising, were gathered from tourism business in four districts in Chiang Mai. Results showed that of the tourism business only 54.7% have their own websites. Using ICT for public relations and advertisement purpose, hotel/accommodation was the highest users with majority as 29.3%; followed by tour operator with majority as 26.3%; transportation and souvenir was the lowest number of users with minority as 50.0% and 25.0%. For communication purpose hotel/accommodation business and tour operator business were high users with majority as 56.1% and 43.4% followed by restaurant business as moderate user with majority as 50.0%; and transportation business as the lowest user with minority as 31.1%. The paper suggested to owners of tourism businesses the following： （1） training on ICT application; （2） setting up center of tourism information; （3） low cost of intemet requirement from small tourism business because they lack technical person on ICT usage. Both the local and national governments should have important roles in supporting the small and medium tourism enterprises by providing good public facilities, technical expertise and easy information access.
