Business Operation of Coal Supply and Electric Power Enterprises

In recent years, the prices of primary energy especially coal continue to increase rapidly. This results in a substantial decline of profits and more operating difficulties in the downstream electric enterprises. The listed companies in both coal supply and power industries have quality assets and are the representatives of these industries. Through the analysis of the financial and operational status of the listed coal supply and power companies since 2007, the reasons for the business development difficulties in the electric power industry were discussed. Recommendations were provided including improving the coal pricing system, increasing the degree of business integration of the coal and electric power industries, and adjusting energy structure.

On the Financial Management Strategy under the Background of Corporate Sustainable Development

Sustainable development is the basis of survival. The SMEs as an important part of our national economy, plays the role of increasing national income, expanding employment, stabilizing social situation. Under the new situation, it needs to change the status quo of financial management, financial management to achieve sustainable development of SMEs. This paper is combined with the financial management of the significance of sustainable development as well as financial management problems in the SME financial management strategy.

Commercial

Commercial Service is vital to social life and sub-councils of CCPIT provide that to business- men both at home and abroad. The China Council for the Promotion of International Trade Commercial Sub- Council is a non-governmental foreign economic and trade organization com- posed of social celebrities and representa- tives of enterprises in China's commercial circle.

Accounting Problems and Countermeasures in SME

SMEs in the national economy is an imporl^nt part of maintaining market stability, and it has a very important role for the operation to ensure a rational pricing mechanism and to ensure thll employment and promote sustained and healthy develop, and it ensures social stability. However, the presence of SMEs in the financial control is weak; problems of accounting information distortion and other issues limit itself to develop, and we do some research on the current problems and countermeasures of SME financial management.

The Impact of the ＂Replace the Business Tax with VAT＂ on the Enterprises Tax Burden

Since 2012, China has started to carry out pilot work on ＂Replace the Business Tax with VAT＂ in Shanghai, and in the same year expanded the scope of implementation in 8 provinces and municipalities. From August 2013, ＂Replace the Business Tax with VAT＂ were carried out nationwide. From May 1st, 2016, China will fully implement the pilot reform and increase the construction industry, real estate industry, financial industry, and life service industry into pilots. At this point, business tax will be withdrawn from the stage of history. VAT system will be more standardized. The large-scale promotion and implementation of ＂Replace the Business Tax with VAT＂ has not only eliminated the problem of double taxation, but has also achieved the major goal of structural tax cuts. The in-depth implementation of the taxation reform has played an active role in promoting the establishment of a sound taxation system in China, promoting the upgrading of China＇s industries, and optimizing the economic structure. It has important implications for creating a fair tax environment interiorly and promoting the development of social economy. In this paper, the quantitative study on whether the tax burden of the enterprise has been reduced after the ＂Replace the Business Tax with VAT＂ has been verified, to verify the policy effect of ＂Replace the Business Tax with VAT＂. at the same time, it can also provide some suggestions for enterprises to tax administration.

Development and Application of Statistical Business Register Guidelines in African Countries

Within the framework of its Statistical Capacity Building Program the African Development Bank （AfDB） is supporting development and improvement of statistical business registers （SBRs） in African countries. As a first step, the AfDB prepared a document entitled Guidelines .for Building Statistical Business Registers in Africa, which describes SBR design, construction, introduction, use and maintenance. To support dissemination, interpretation and effective use of the Guidelines, the AfDB is now sponsoring a programme of review and recommendations for enhancements to SBRs in selected African national statistical offices. The paper outlines the content of the Guidelines and experiences in their application. The views expressed are those of the authors and ,do nnt nec＇e^arilv reflect an official nosition of the AfDB.

Recruitment and selection of Human Resources --Alibaba business, for example

Human resources is one of the important aspects of an enterprise survival and development.The competition of an enterprise is ultimately a competition of human resources. It is no exaggeration to say that human resources are the core strength of an enterprise survival and development. If there is no good human resources, then the business may be just a shell, no pillars and core development, then it can not go on long-term development. With the development of international, multinational companies continue to grow, the demand for human resources is placed in a prominent position. Human resources management including human resource planning, human resources recruitment and selection, training and development of human resources, human resources performance management, compensation of human resources, labor relations. This paper studies the recruitment and selection of human resources, and Alibaba, for example, described in detail the meaning of the recruitment and selection methods and the role in order to provide a theoretical reference for future research and business recruitment.

Development of Competitive Advantage in Apparel Industry in Kenya

The Kenyan apparel industry has played a major role in the country＇s economic development; however the sector＇s competitiveness has decreased due to inadequate industrial strategy and loss of global markets resulting from elimination of quotas in 2005. China and other Asian countries＇ ability to produce quality products efficiently at lower comparative costs has been threatening apparel manufacturers in most developing countries in Africa. The purpose of this study is to analyse Kenya＇s apparel industry＇s current situation and to recommend some strategies for regaining business competitiveness in the apparel sector. This paper examines how apparel firms could develop competitive advantages in both local and global markets. It uses Porter＇s diamond and business value chain models as a basis of analysis for interpreting competitive factors within Kenya＇s apparel industry. In addition to extensive literature reviews, the paper provides in-depth overview of Kenya＇s apparel sector business dynamics and its relationships with local and global markets. Conclusions are drawn based on the analyses of Porter＇s theoretical models in relationship to Kenya＇s apparel industry business dynamics. Taking into account the global apparel business factors, recommendations are made on how the Kenya＇s apparel industry can regain business competitiveness.

Analysis on the development of e-commerce strategy in tourism enterprises

Since the development of the market economy in our country, the information technology has a very far-reaching impact on development, in the process of social and economic operation,, different departments made its original operating mechanism changed according to their characteristics. However, for the tourism industry, the rapid development of the tourism industry has made the structure of the tourism industry restructure, the wide application of tourism e-commerce is one of the most typical performance. Tourism industry has the characteristics of the application of electronic commerce. Such as remote service, multi volume, low transaction amount and so on, the application of information technology in the tourism industry has led to the rapid development of tourism e-commerce, at the same time, it had changed the competition structure among the tourism enterprise. Seen from the current situation of e-conmaerce in China, there are still a lot of deficiencies and shortcomings in the international tourism industry. Based on the goal of China＇ s tourism development, carry out the development of tourism e-commerce is the first priority of the tourism industry.

办公自动化在电力企业管理过程的应用

随着企业的不断发展壮大和业务的不断扩大,信息化对企业业务发展支持的要求不断提高。原有的管理模式已经远远不能满足企业对于信息化建设的要求。迫切需要借助对信息系统建立和功能的拓展来实现企业的科学化管理、快速决策、高效运营,以及各业务板块的有机整合和一体化运作。通过良好的信息系统支持才能真正实现以资本为纽带的管理模式。