Consideration of the Application and Risk Prevention of VAT Tax Rebate Policy for Construction Enterprises at the End of the Period

The“Announcement on Deepening the Value-Added Tax Reform”clearly outlines the preferential policy regarding incremental retention tax rebates.With the advancement of value-added tax(VAT)reform and the improvement of VAT legislation in China,VAT tax planning for construction enterprises,particularly related to retained tax credits,has become routine.This paper,focusing on the characteristics of construction enterprises,analyzes VAT retained tax credits at the end of the period,the status of tax refunds,practical issues,and related processes,and offers suggestions for policy application and risk prevention.

Strategic Analysis to Develop an Internationalization Plan for a Small Construction Company in Guanajuato,Mexico

Nowadays internationalization is no longer a luxury for companies and becomes a necessity in order to survive in the market and ensure its durability over time.This justifies the structure of a internationalization plan(IP)for a small company(SEC),in order to modify its value curve against the competition and guarantee a sustained growth development in new markets.This paper presents a strategic analysis of a small construction company dedicated to the elaboration of finishes for walls,floors,and concrete architecture.A situational analysis was carried out to see what would be the most appropriate international strategy for the company.Tools,such as:(a)SWOT(strengths,weaknesses,opportunities,threats)Analysis,(b)PEST(political,economic,social,and technological)Analysis,(c)Internal Factors Evaluation Matrix(IFE),and(d)External Factors Evaluation Matrix(EFE Assessment Matrix),were used to identify the current standing of the SEC.The canvas model and the competitive profile matrix were used to make the connection with the strategic position of the SEC against the desire of internationalization.Likewise,an analysis of the external factors was carried out showing a significant growth of 4.6%in the specialized sub-sector,as well as a tense business landscape driven by the political situation between Mexico and the United States.

A Model to Analyze Small and Medium Enterprises＇ Training Needs Related to the Internationalization

Formal training can play a particularly important role in supporting the internationalization of small and medium enterprises （SMEs）. However, the demand for education services by the latter still appears limited. This is due to known structural and cultural limits that are found widely in this type of business and to the fact that the provision of training---especially that which is funded^oes not seem to address adequately SMEs＇ needs; in many cases, such training is not stimulating, because it is perceived as too general. In fact, SMEs do not constitute a single homogeneous group and therefore assistance needs vary among the different types of firms. So, especially in relation to internationalization, it is clear that there are important differences to consider due to the variety of approaches and ways of developing this process. In order to optimize the resources to invest in the promotion of training, there is a need to find a proper balance between providing ＂viable solutions for all businesses＂ and offering ＂targeted responses and tailored services＂. In such a context, the main objective of this paper is to identify and systematize the variables that most influence the SMEs＇ training needs related to internationalization by taking into account the differences among them. To this end, an empirical analysis was developed involving a significant number of Italian SMEs by using a combination of qualitative research methods. The results show the critical issues faced by the investigated firms during their internationalization process and highlight some important variables that affect their training needs： export involvement, characteristics of the product/market, characteristics of the company, exporting strategy, and human resources. Based on these variables, the writers identified clusters of firms characterized by similar needs and problems to be faced.

Evaluation of Implementation Preparation for CE based on BEACON Model—Taking Construction Enterprises in Yemen as a Case of Illustration

After decades of civil war,Yemen is in a desperate situation,and the construction industry has been suffering from low productivity and poor performance.In order to improve the productivity for the Yemeni construction industry,Construction enterprises must adopt the best and new technologies,new management concepts and philosophies such as Total Quality Management(TQM)and concurrent engineering(CE)owing to achieve improvements in the process of product development.To ensure the successful implementation of CE in the Yemeni construction industry,it is necessary to assess the readiness of those companies to implement CE.In this paper,the BEACON model is used to assess the readiness of the Yemeni companies to implement the concept of CE,that assist in overcoming the construction industry's poor productivity and performance.A study assessing CE implementation readiness will help to promote successful CE implementation in the construction industry and enhance the efficiency of construction companies.The results show that most of the construction companies in the Yemen are not ready to implement CE.The main reason is that the enterprises rely heavily on traditional management methods,and need to improve the organization and management technology.The research results can provide theoretical support for construction companies,especially Yemen companies,to establish basis in implementing an appropriate CE approach for improving performance,and also help international construction companies entering the Yemen construction market to cooperate and implement CE.

Study on Chinese enterprises’internationalization mode and strategy

With the trend of world economic globalization, the enterprises must be influeced by the economic globalization. At the same time, Chinese economy has developed fast and entered WTO. There are opportunities as wetl as challenges for Chine.re enterprises; internationalization is the trend for Chinese enterprises to get more chances to develop. How Chlne.re enterprises take the multinational operatian is a hot topic for both Chinese enterprise sector and academe sector, as well as far the government saul all the Chinese people. This paper firstly reviews the multinational operation theories and thoughts of scholars from home and abroad, and describes the necessity for Chinese enterprises to take internation-alization road. Combined with the status quo and characteristics of Chinese enterprises＇ internationalization, it concludes four mades available for Chinese enterprises： low-cost expansion, mergers and acquisitions, OBM and OEM. and analyzes faur modes. Finally, it proposes same suggestions and eountermeasures from the aspects of enterprises and government according to the problems in the process of Chinese enterprises＇ internationalization.

Design of Human Resource Performance Evaluation System for Construction Enterprises

Based on job analysis for the permanent departments of construction enterprises, by combining KPI assessment method and 360-degree evaluation method, this article establishes a set of human resource performance evaluation indicator system; by determining indicators＇ weights and evaluators＇ grading weights through analytic hierarchy process （AHP）, offering a kind of dynamic computing method for performance evaluation, and tightly linking the evaluation result to employees＇ personal interests, this article builds up a set of scientific performance evaluation system. This article takes the engineering department of construction enterprises for example to explain the calculation and application of performance evaluation result. This article provides construction enterprises with a method reference for human resource performance evaluation.

Measures for Government Supervision Department to Strengthen Supervision on Safety Production of Construction Enterprises

Safety production has always been a concern.In the field of construction,the supervision of safety production can be roughly divided into internal supervision and external supervision.External supervision is usually carried out by specific government regulatory departments.The trend of government supervision departments to strengthen the safety production management of construction enterprises is obvious,and a series of deficiencies in the supervision need to be effectively made up.In the new era,the supervision of work safety needs to be further strengthened,and the role and value of supervision need to be fully reflected.This paper will specifically analyze the current situation of the government supervision department on the safety production of construction enterprises,and put forward more effective supervision strategies.

Thoughts on Development and Internationalization of Traditional Drug Enterprises

Hi, I will introduce a Chinese patent medicine enterprise with a history of 112 years. I will report to you the characteristics of an enterprise of Chinese patent medicine in 3 parts as follows: In the first part, I will give an overview of the development of Chinese medicine and phytomedicine.

Analysis on Intellectual Property Management of Construction Enterprises

As the main force of construction enterprises,construction enterprises shoulder the important task of national pillar industries.However,at present,construction enterprises are still labor-intensive enterprises,with low profitability,low overall scientific and technological level,insufficient innovation ability and weak application and protection of intellectual property rights.Based on the current situation of construction enterprises,combined with the author's enterprise,this paper considers the problems existing in the intellectual property management of construction enterprises,and puts forward some countermeasures for the intellectual property management.

Application and Exploration of Overall Risk Management in Construction Enterprises

This paper mainly starts from the perspectives of management and economics,combined with the characteristics of the construction industry,conducts qualitative and quantitative analysis of the risks involved,studies various factors that cause construction enterprise risks from multiple angles,and uses scientific and effective methods to identify and evaluate risks,as well as determine the risk level.Through the overall risk management response strategies and empirical research of construction enterprises,this paper analyzes the general theory and main avoidance strategies of risk response of construction enterprises,and lays the foundation for follow-up risk management response in the form of cases through the implementation of technical route and innovation points.

Quantitative research on exit barrier in construction enterprise with different ownership

“Exit barrier” means the obstacle keeping enterprises from competing even though their profits may be negative. This paper presents quantitative research on the exit barrier’s effect on the Chinese construction industry using questionnaire investigation. The exit barrier was classified into six categories, and then the categories were ranked and analyzed according to the respondents from the state-owned enterprises (SOEs) and non state-owned enterprises (NSOEs), respectively. The main obstacles related to the exit barrier in SOEs and NSOEs were revealed. Finally, suggestions were provided to diminish the exit barrier effect on the construction industry.

Construction Approaches of Enterprise Innovation Network from the Perspective of Social Network

As an important means for enterprises to promote technological progress,product development and service level,innovation has an absolute role in enhancing enterprises'innovation strength and market strength.In the context of frequent and rapid product replacement and shortened technological innovation cycle in modern society,through the embedding of social networks,forming platforms for higher education institutions,governments,capital markets,research institutions and intermediary links to promote the integration of innovation and capital development and make the most of every resource has become an important way.From the perspective of social network,the methods and necessary approaches for the establishment of enterprise innovation network are studied in this article.

Analysis of the Potential for Internationalization of a Medium Enterprise in the Mexican Footwear Sector

This research is a longitudinal case study with descriptive scope and mixed methodology： quantitative and qualitative. The aim of this paper is to analyze the potential for internationalization of a medium-sized enterprise （SME） in the footwear sector in the city of Leon Guanajuato, Mexico, in order to identify the feasibility of carrying out the plans of international trade. An analysis of both the industry and the organization was made. SME has an incipient experience for the US market. The results show that the company has potential for internationalization, but insertion into other markets must be gradual, given the nature of the organization, and must be formally planned.

Build an International Teaching Resource Construction System and Practice International Talent Training in the Context of “Double First-class” ——Take the School of Software of Northwestern Polytechnical University Case as an Example

From the perspective of the development of world-class universities,internationalization is an essential strategic choice and external feature,and also an inevitable choice to improve the discourse power and competitiveness of international higher education.In line with the national“double first-class”international development strategy of higher education,based on the cultivation of students’overall quality,the improvement of teachers’professional ability,and the development of school’s improvement of quality and efficiency,we School of Software,Northwestern Polytechnical University,explore new ideas and new measures for the cultivation of international software engineering talents,build a set of international teaching resources construction system,to form a reference standard and scheme for the cultivation of international software engineering talents.At present,we have achieved excellent results.

OSH star enterprise pilot scheme——a partnership approach to improve the safety performance of construction industry in Hong Kong SAR

Background: The Occupational Safety and Health Council(OSHC) is committed to improve the safety performance of the high risk construction industry.In the past three years,about 40% of the fatal accidents in the construction industry were related to Renovation,Maintenance,Alteration and Addition(RMAA).Due to the poor safety record,some of the RMAA contractors have difficulty in obtaining the Employees' Compensation Insurance(ECI) cover in the market,or if they could obtain the ECI,the premium rate would be exceedingly high.In view of this,the OSHC,the Labour Department jointly launched"OSH Star Enterprise-Pilot Scheme on Safety Accreditation for the RMAA Industry",which prompts the industry to take practicable safety measures to improve the safety of working environment and reduce occupational injuries.The program also helps the stakeholders and insurers to identify safety-conscious contractors and thereby provide them with a favourable premium rate under the Employees' Compensation Insurance Residual Scheme(ECIRS).Objectives: The OSHC launches the Pilot Scheme to improve the safety performance of the RMAA industry through providing safety training,subsidizing enterprise to purchase safety equipment and providing safety audit.We also use financial incentive to encourage RMAA enterprises to join the Pilot Scheme-for those who are accredited as "OSH Star Enterprise"could receive a premium discount from the ERIRS when obtaining the ECI.The scheme also differentiates those safety-conscious and law-abiding enterprises from the poor performers,which helps the industry and public identifying the RMAA contractors who pay attention to work safety.Methods: The Pilot Scheme targets RMAA enterprises that employ less than 50 employees in Hong Kong.A three-pronged approach is used to improve the safety performance of the RMAA industry: the Pilot Scheme provides(1) financial support for the RMAA contractors to buy a transportable temporary anchor device and full body safety harness and its anchor system;(2) safety training on RMAA work safety and safety & health supervisor course;and(3) safety audit.Results: Enterprises that successfully pass the safety audit and satisfied the Scheme requirements will be accredited as"OSH Star Enterprise",which will be valid for two years.These enterprises can also be upgraded to"OSH Gold Star Enterprise"based on their continuous improvement in safety performance.OSHC will set up a register of OSH-accredited enterprises in RMAA works for reference of the public to facilitate their choosing of accredited contractors.The Employees' Compensation Insurance Residual Scheme Bureau will provide privileged premium rate for enterprises with OSH accreditation."OSH Star Enterprise"could enjoy 40% discounts when joining their insurance scheme.For example,a skilled worker's annual premium can be reduced by about HK $ 36,000.While,the "OSH Gold Star Enterprise"could enjoy 50% discounts when joining their insurance scheme,which means a skilled worker's annual premium can be reduced up to HK $ 45,000.Achievements: This Pilot Scheme offers practical assistance as well as attractive financial incentives for the RMAA industry to improve their safety performance.The Employees'Compensation Insurance Residual Scheme provides premium discounts for enterprises that have a good safety record.It provides incentive for RMAA contractors to actively participate in the Pilot Scheme.The Scheme demonstrates that by providing a safe working environment and appropriate personal protective equipment to workers,the enterprise not only helps to reduce the accident rate of the industry but also receive an economic return.The Pilot Scheme bridges stakeholders of RMAA industry,the government and the insurance industry creating an "all-win"situation.This partnership approach to prevent injuries and accidents in the construction industry could be an effective model for other industries.

Analysis on Marketing Moral Construction of Tourism Enterprise

The paper analyzes the current marketing moral status of tourism enterprise, expounds the immoral conduct of marketing of tourism enterprise and the damage on consumer and society, and proposes the countermeasures to solve the problems in marketing process, which ensures the rapid development of tourism enterprise.

Constructing an assessment index system for strategic risk management in coal science and technology enterprises

Coal occupies a dominant position in China＇s national economy and is an essential energy source for future industrial development. To inform the efficient and sustainable development of the coal industry, this paper analyzes the sources of strategic risk for coal science and technology enterprises using 3 first-class indicators, 10 second-level indicators, and 37 observation points established through the existing research literature and experience. Moreover, in accordance to the obtained initial index data, the selected indicators have been tested and screened using reliability and membership degree analyses to remove redundant variables, avoid juxtaposition of risk factors at different levels, and reduce the influ- ence of some tiny risk factors for enterprise strategic risk. Then, factor analysis of external environment factor sub-scale was carried out. Factors are extracted according to a standard characteristic value greater than 1. Variables with high coefficients are classified into one factor category; and finally, 3 first-class indicators. 8 second-level indicators, and 37 observation noints are reconstructed.

Analysis of the Forming Process of Construction Enterprise Culture Based on the QFD Theory

In order to clarify the direction and way of construction enterprise culture,the method of construction enterprise culture based on quality function deployment(QFD)theory is put forward.Firstly,the paper analyzes the QFD theory and the forming process of construction enterprise culture and considers that the two have strong adaptability in the aspects of basic characteristics,implementation process,and logical relationship.Secondly,based on QFD,the basic framework of construction enterprise culture is established,which is divided into three stages:cultural planning,process planning,and implementation planning.Finally,the paper expounds on each link of the cultural planning matrix in detail.