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Business Economics - Small businesses experienced very sharp declines in activity, business sentiment, and expectations early in the pandemic. While there has been some recovery since then,...  相似文献   

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This paper analyses a database of U.K. small companies in order to establish the profile of Technology Based Small Firms (TBSFs) in terms of their demography, financial structure and performance, and tax affairs. Following the evaluation of the impact of direct taxation on the high technology small companies, compared to that of their low technology counterparts, the paper briefly discusses the current policy debate about the nature and appropriateness of tax-based incentives for the development of this strategically important scale and type of enterprise.  相似文献   

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关于义乌小商品对外贸易经营问题的探析   总被引:1,自引:0,他引:1  
颇具代表性的义乌小商品在众多中国民营经济中脱颖而出,但是近几年来,义乌小商品外贸出口企业频繁遭受欧美国家对其实施的各种技术性贸易壁垒的限制,传统的薄利多销而导致的恶性竞争使义乌小商品成为很多外国人印象中的廉价商品,同时人民币升值的压力对长期以来义乌小商品出口所主要依赖的价格优势提出挑战。提高商品质量和档次,熟悉国际市场经营规则,是义乌小商品未来长期发展的关键所在。  相似文献   

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Small Business Economics - Small and medium sized firms play an important role in the process of creative destruction. The focus of the paper is on the international diffusion of small and medium...  相似文献   

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我们都知道,在当今企业的发展与管理道路上,中小板上市公司的整体管理绩效正在不断的扩展与深化。这就要求我们更加重视对于中小板上市公司的整体财务绩效评价体系的建立。本文通过解析中小板上市公司的财务绩效体系的构建,力求能够帮助中小板上市公司完善自身上市的条件,为各大投资者提供更优、更完善的投资信息,并以此逐步的深化、扩展中小板上市公司的发展动力、潜力。  相似文献   

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Small Business Economics - Small firms provide and create a large proportion of jobs in Germany. Are these jobs worse than jobs in larger firms? The mosaic picture that emerges from a review of...  相似文献   

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Restrictions upon international bribery by U.S. business firms, as incorporated in the Foreign Corrupt Practices Act, have been controversial since this legislation was passed in 1977. Despite many attempts to repeal or change the law, it remains as originally enacted.This article reports on a survey of U.S. business professionals concerning international bribery. Response to our survey reveals a divided business community in terms of their opinions on the ethics of international payments prohibited by the present law.In addition to a lack of consensus about the morality of payments, the survey also reveals a diversity in the viewpoints of respondents. Moralism, pragmatism, cultural relativism, and legalism are four distinct underlying assumptions apparent in the attitudes of U.S. business professionals on the issue of questionable international payments. Justin G. Longenecker is an Emeritus Chavanne Professor of Christian Ethics in Business at Baylor University. He has written several articles and he is the co-author of two books: Small Business Management (1987) and Management (1984). Joseph A. McKinney is Professor of Economics and Co-Director of Master of International Management Program at Baylor University. His articles have been published in journals such as Atlantic Economic Journal and Columbia Journal of World Business. Carlos W. Moore is an Edwin W. Streetman Professor of Marketing at Baylor University. He is the co-author of Small Business Management (Cincinnati, South-Western Publishing Company, 1987).  相似文献   

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