While conventional family-owned and family-operated farms remain the most common structure, the number of Japanese agricultural corporations has increased in recent years as a result of changing policies. Some of them...While conventional family-owned and family-operated farms remain the most common structure, the number of Japanese agricultural corporations has increased in recent years as a result of changing policies. Some of them are possibly starting to adopt modem corporate management practices to remain viable in a more competitive environment. However, changes in the business structure have not always been accompanied by changes in farm management practices. This study represents a theoretical and empirical investigation into farm modernization practices to provide perspective and recommendations to enhance farm business. Various aspects of farm modernization were considered, including temporal, economic and functional modernization. Critical elements of farm modernization were examined using a structural equation model of surveys, wherein questionnaires were delivered to 2,260 agricultural corporations across Japan in 2014 and 2016, generating 669 usable responses from rice farming corporations. Overall, these corporations demonstrated moderate degrees of modernization, indicating that they have not yet completely transitioned from conventional management styles to modem corporate management and that the farm-household complex system still exists for many of them. It was also found that farm modernization is significantly affected by both production and business management systems, although it was unclear whether a farmer＇s managerial capabilities were critical for farm modernization. The findings of this study indicate that current farming corporations may benefit from incorporating additional modernization practices. The analytical framework and results will help farmers to better understand their management practices and can be used to provide ideas for policy development to promote competitive farm businesses.展开更多
In this paper, we conduct in-depth research on the human resource management mode based on competency model. Treatment of competency is defined based on the previous scholars, this paper defines enterprise top managem...In this paper, we conduct in-depth research on the human resource management mode based on competency model. Treatment of competency is defined based on the previous scholars, this paper defines enterprise top management competency as can change the performance is outstanding person in senior management positions in companies and generally do distinguish individual potential. Corporate culture has a strong and lasting soft binding, plays an important role in modem enterprise management. The numerical analysis supports the effectiveness and feasibility of the model. In the future, we will conduct more related work to optimize the current theory.展开更多
With the development of technology and people＇ s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its impo...With the development of technology and people＇ s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its importance has been recognized by the society and more and more enterprises. How to make human resource management an important role and how to motivate staffs＇ spirit of dedication, has become an important task in the modem enterprise management. In this paper, by studying the function of enterprise culture construction and its relationship with human resource management, this article put forward a new model which enterprise human resource management should be equipped with under the new economic conditions.展开更多
This paper introduces the conception of e-manufacturing and puts forward a reference architecture of e-manufacturing.Some features of e-manufacturing and three types of information sharing are discussed.An application...This paper introduces the conception of e-manufacturing and puts forward a reference architecture of e-manufacturing.Some features of e-manufacturing and three types of information sharing are discussed.An application for monitoring equipment with e-mail is given.展开更多
Enterprise Management Innovation has been a topic of concern to the business community and holds the same opinions to adhere to corporate management for innovation, but how to make companies management innovation beco...Enterprise Management Innovation has been a topic of concern to the business community and holds the same opinions to adhere to corporate management for innovation, but how to make companies management innovation becomes the business people must face. I believe that： enterprise management innovation is the innovation of the modem enterprise system, enterprise management innovation is necessary not only to establish modem corporate governance institutions, but also to establish a sound management system. Based on this idea, the purpose of this paper is to explore the enterprise management innovation, a true reflection of the necessity and creative approach to business management innovation. Through analysis, the enterprise management innovation is the scientific concept of development of specific applications in the field of enterprise management. Enterprise management innovation is the development of internal demand point of view, hoping to be helpful for Chinese enterprises to occupy a place in the fierce competition in the international market.展开更多
In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected...In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected with the enterprise staff. Modem enterprise to make the enterprise in the competitive market of the brand is enduring, its survival is to be active play to the initiative, enthusiasm and creativity of employees, emphasizing the subject status of the employees and the leading role which is to emphasize the importance of basic management in enterprise management. Our research provides managers with the state-of-the-art methodology of management which will enhance the overall performance and the efficiency of business operating.展开更多
The aim of this study is to examine the effects of family involvement and altruism on agency costs of equity and debt, as well on the performance of small family businesses. To achieve this objective, the authors revi...The aim of this study is to examine the effects of family involvement and altruism on agency costs of equity and debt, as well on the performance of small family businesses. To achieve this objective, the authors reviewed the literature on family business. Drawing from agency theory and stewardship theory, the authors also proposed a research model that highlights the links among the variables. In so doing, this paper makes some contributions to the literature in three ways. Firstly, it takes an integrative framework that may help to explain behaviors oriented towards maximizing potential performance within a context in which pro-organizational attitudes co-exist with self-serving motivations. Secondly, it advances the understanding of corporate governance mechanisms in small family businesses, and finally, it deepens the discussion of prior research by advancing a set of propositions based on two theoretical approaches. Thus, the authors believe that a systematic comparison of different contexts provides new insights into small family business governance. The implications and directions for future research are in the last section.展开更多
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 201...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.展开更多
This paper describes the characteristics of the supply chain e-commerce era, understands the concept,content and objectives of supply chain management,and raises supply chain management model,and also analyzes e-comme...This paper describes the characteristics of the supply chain e-commerce era, understands the concept,content and objectives of supply chain management,and raises supply chain management model,and also analyzes e-commerce supply chain architecture.On the existing architecture,elaborates the build about e-commerce supply chain management system, along with proposing strategic directions of e-commerce supply chain management,including JIT, quick response, efficient customer response, enterprise resource planning and electronic ordering system,and discusses in detail the effects of various policy for the entire e-commerce supply chain management.展开更多
With the increasing development of the logistics industry in China, more and more enterprises increasingly emphasis on logistics management, and initially have made certain achievements in logistics management to carr...With the increasing development of the logistics industry in China, more and more enterprises increasingly emphasis on logistics management, and initially have made certain achievements in logistics management to carry out the majority of small and medium enterprises in China which is less than ideal. The logistics has great potential in reducing costs. This article discusses the mode of operation of the enterprise logistics management. And it has an important significance to constantly optimize enterprise logistics, to improve logistics management and the competitiveness of SMEs in China.展开更多
With the advent of the knowledge economy era, the modem enterprise desires to maintain sustainable development, the key is to find the best ways of knowledge creation, dissemination and use through the management. Kno...With the advent of the knowledge economy era, the modem enterprise desires to maintain sustainable development, the key is to find the best ways of knowledge creation, dissemination and use through the management. Knowledge workers are the main force of economic construction. They play a more important role in the development of enterprises and society, while facing greater pressure. This paper describes the status of work stress management study in China and abroad. Then analyze the source of the knowledge workers working pressure and Working pressure mechanism on job performance. Eventually, the paper proposes active management strategies of enterprise knowledge workers working stress.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
文摘While conventional family-owned and family-operated farms remain the most common structure, the number of Japanese agricultural corporations has increased in recent years as a result of changing policies. Some of them are possibly starting to adopt modem corporate management practices to remain viable in a more competitive environment. However, changes in the business structure have not always been accompanied by changes in farm management practices. This study represents a theoretical and empirical investigation into farm modernization practices to provide perspective and recommendations to enhance farm business. Various aspects of farm modernization were considered, including temporal, economic and functional modernization. Critical elements of farm modernization were examined using a structural equation model of surveys, wherein questionnaires were delivered to 2,260 agricultural corporations across Japan in 2014 and 2016, generating 669 usable responses from rice farming corporations. Overall, these corporations demonstrated moderate degrees of modernization, indicating that they have not yet completely transitioned from conventional management styles to modem corporate management and that the farm-household complex system still exists for many of them. It was also found that farm modernization is significantly affected by both production and business management systems, although it was unclear whether a farmer＇s managerial capabilities were critical for farm modernization. The findings of this study indicate that current farming corporations may benefit from incorporating additional modernization practices. The analytical framework and results will help farmers to better understand their management practices and can be used to provide ideas for policy development to promote competitive farm businesses.
文摘In this paper, we conduct in-depth research on the human resource management mode based on competency model. Treatment of competency is defined based on the previous scholars, this paper defines enterprise top management competency as can change the performance is outstanding person in senior management positions in companies and generally do distinguish individual potential. Corporate culture has a strong and lasting soft binding, plays an important role in modem enterprise management. The numerical analysis supports the effectiveness and feasibility of the model. In the future, we will conduct more related work to optimize the current theory.
文摘With the development of technology and people＇ s knowledge level, and the evolution of the economic model, human resources has become the most important resource in the development of enterprise and economy, its importance has been recognized by the society and more and more enterprises. How to make human resource management an important role and how to motivate staffs＇ spirit of dedication, has become an important task in the modem enterprise management. In this paper, by studying the function of enterprise culture construction and its relationship with human resource management, this article put forward a new model which enterprise human resource management should be equipped with under the new economic conditions.
基金Foundation item: Project supported by the national Natural Science Foundation, China (Grant No. 59990470)
文摘This paper introduces the conception of e-manufacturing and puts forward a reference architecture of e-manufacturing.Some features of e-manufacturing and three types of information sharing are discussed.An application for monitoring equipment with e-mail is given.
文摘Enterprise Management Innovation has been a topic of concern to the business community and holds the same opinions to adhere to corporate management for innovation, but how to make companies management innovation becomes the business people must face. I believe that： enterprise management innovation is the innovation of the modem enterprise system, enterprise management innovation is necessary not only to establish modem corporate governance institutions, but also to establish a sound management system. Based on this idea, the purpose of this paper is to explore the enterprise management innovation, a true reflection of the necessity and creative approach to business management innovation. Through analysis, the enterprise management innovation is the scientific concept of development of specific applications in the field of enterprise management. Enterprise management innovation is the development of internal demand point of view, hoping to be helpful for Chinese enterprises to occupy a place in the fierce competition in the international market.
文摘In this paper, we conduct research on the applications of humanism management thoughts and positive incentive on contemporary enterprise management activities. The success or failure of an enterprise, it has connected with the enterprise staff. Modem enterprise to make the enterprise in the competitive market of the brand is enduring, its survival is to be active play to the initiative, enthusiasm and creativity of employees, emphasizing the subject status of the employees and the leading role which is to emphasize the importance of basic management in enterprise management. Our research provides managers with the state-of-the-art methodology of management which will enhance the overall performance and the efficiency of business operating.
文摘The aim of this study is to examine the effects of family involvement and altruism on agency costs of equity and debt, as well on the performance of small family businesses. To achieve this objective, the authors reviewed the literature on family business. Drawing from agency theory and stewardship theory, the authors also proposed a research model that highlights the links among the variables. In so doing, this paper makes some contributions to the literature in three ways. Firstly, it takes an integrative framework that may help to explain behaviors oriented towards maximizing potential performance within a context in which pro-organizational attitudes co-exist with self-serving motivations. Secondly, it advances the understanding of corporate governance mechanisms in small family businesses, and finally, it deepens the discussion of prior research by advancing a set of propositions based on two theoretical approaches. Thus, the authors believe that a systematic comparison of different contexts provides new insights into small family business governance. The implications and directions for future research are in the last section.
文摘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.
文摘This paper describes the characteristics of the supply chain e-commerce era, understands the concept,content and objectives of supply chain management,and raises supply chain management model,and also analyzes e-commerce supply chain architecture.On the existing architecture,elaborates the build about e-commerce supply chain management system, along with proposing strategic directions of e-commerce supply chain management,including JIT, quick response, efficient customer response, enterprise resource planning and electronic ordering system,and discusses in detail the effects of various policy for the entire e-commerce supply chain management.
文摘With the increasing development of the logistics industry in China, more and more enterprises increasingly emphasis on logistics management, and initially have made certain achievements in logistics management to carry out the majority of small and medium enterprises in China which is less than ideal. The logistics has great potential in reducing costs. This article discusses the mode of operation of the enterprise logistics management. And it has an important significance to constantly optimize enterprise logistics, to improve logistics management and the competitiveness of SMEs in China.
文摘With the advent of the knowledge economy era, the modem enterprise desires to maintain sustainable development, the key is to find the best ways of knowledge creation, dissemination and use through the management. Knowledge workers are the main force of economic construction. They play a more important role in the development of enterprises and society, while facing greater pressure. This paper describes the status of work stress management study in China and abroad. Then analyze the source of the knowledge workers working pressure and Working pressure mechanism on job performance. Eventually, the paper proposes active management strategies of enterprise knowledge workers working stress.
文摘Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
