旅游购物中的顾客参与研究

目前我国旅游购物收入占旅游总收入的比重较低。本文从顾客参与的角度来分析旅游购物,在介绍了旅游购物中的顾客参与的基础上,阐述了旅游购物中顾客参与的形式,指出当前旅游购物中顾客参与存在的问题,最后提出了提高旅游购物中顾客参与水平的措施。     

论我国中小企业财务管理

财务管理是企业管理的重要组成部分,它直接关系到企业的生存与发展能力.文章就当前中国中小企业财务管理现状作了分析探讨,并针对中小企业财务管理中存在问题,提出了相应的对策建议.     

小企业成功的经营谋略

从数量上讲,中国有99%的企业都是中小企业,甚至所谓的大企业相对国外大牌企业也只能算是中小企业。现在,国外很多公司已瞄准中国这块沃土,开始狂轰乱炸式的进攻。面对这种情况,那些规模小、抗风险能力差的小企业该怎么办?他们需要重新思量,灵活选择经营谋略。一、企业经营者要定好位一个企业成败的80%决定于该企业的领头人,尤其是那些小企业。企业经营者首先要对自己的企业有清醒的认识,给自己定好位:是要做市场的领导者还是做市场的跟进者?接下来才能制定战略、策略。定位不准,再精彩的战略和策略都只能加速你的灭亡。当前我们有一些小企业…     

The share of small and medium-sized enterprise in Greek manufacturing

This paper examines the determinants of small establishment shares in Greek manufacturing and compares the results to previous findings for U.S. small firms. Two groups of explanatory variables are used: Industry variables and small-firm performance variables. Both types of variables are found to have an impact on the determination of small firms shares, with performance variables being at least as strong as industry variables. Measures of entry barriers give mixed results. Capital intensity exercizes an expected negative impact. Advertising intensity shows a trace of positive impact for medium-sized establishments in consumer goods sectors. Operating efficiency of small firms also appears as a strong influence on their shares whereas investment intensity does not appear significant. These results are in partial agreement to earlier findings for U.S. small firms. Their generality is tempered both by the fact that they come from a small country of middle level of development and by the recognition that the year of observation (1983) was at the start of Greece's industrial adjustment to entry in the EEC. Both these concerns constitute areas of future research.     

双因素理论在中小企业人力资源管理中的应用

如何解决好中小企业的人力资源管(HRM),关系到中小企业的发展与壮大。中小企业要改变以往的姿态,注重对人力资源管理的投入,解决好企业人才问题。在这里把双因素理论的观点应用到中小企业人力资源管理问题之中,从保健因素和激励因素两方面入手,提出了中小企业利用好人力资源管理的一系列有效措施。     

Performance factors of small tourism ventures: The interface of tourism,entrepreneurship and the environment

Performance factors of small Israeli tourism ventures were examined using an integrated model that combines four theoretical approaches, each focusing on a different central facet: environmental milieu, institutional support, entrepreneurial human capital, and the venture's bundle of services. The current research developed an operational instrument for assessing environmental attractiveness components of tourism ventures and their relationship to performance. A factor analysis, based on this instrument, revealed three environmental factors: tourist-related infrastructure, options for excursions and scenery, including climate. An attractive environment contributed to higher revenues in tourism ventures; however, it did not assure profitability. The results indicate the dual nature of the impact of institutional support upon the tourism venture's performance. Regardless of the size and age of ventures, those obtaining the advisory type of assistance from the governmental tourism incubator performed less well than those ventures that did not obtain such support. By contrast, those tourism ventures that were financially supported by external sources performed better than those that were not financially supported. The explanation for this curious and seemingly contradictory finding may lie in the different criteria for receiving financial and advisory assistance. Success in persuading external sources to provide financial support would seem to be evidence of the soundness of the venture's planning and its economic viability. By contrast, insofar as virtually any venture in the area may apply for and obtain advisory assistance from the governmental tourism incubator, with no requirement to meet financial criteria of any kind, it could be that precisely the weaker ventures are being carried along by this form of assistance.Among the various entrepreneur's attributes examined, managerial skills provided the strongest association with the performance measures. The managerial skills were also found to be the most significant variable explaining performance relatively to the variables derived from the other three approaches. These results have implications regarding the nature of the support to be given by a governmental tourism incubator to entrepreneurs operating in the region. Given that lack of managerial skills is one of the main barriers to a venture's success, particularly in small businesses where the owners have to be involved in all areas of activity, the incubator needs to provide entrepreneurs with tailored regional business and management training tools to promote tourism venture development and success.The study also reveals that the number of services offered by a tourism venture made only a minor contribution in the revenues regression, which may indicate that providing a bundle of services for the tourist customer does not necessarily guarantee profitability. A noteworthy finding is the similarity in the differential association between the number of services offered and the performance measures, on the one hand, and attractiveness features with performance on the other. In both cases, these factors positively contribute to the revenues regression, but neither contributes to the profitability or income regression. This means that an attractive environment does contribute to higher revenues, in that more tourists choose to visit the tourist attractions; however, this does not assure profitability. Similarly, providing many services to the visitors may also contribute to higher revenues, but does not necessarily assure profitable business outcomes. The current findings indicate that small tourism venture profitability is contingent on human capital, especially the skills of the entrepreneurs running the venture. In accordance with our findings that managerial skills are so crucial for venture success, the main objective of advisory incubators should be to promote managerial competencies.     

中小企业发展问题与诊断

中小企业的发展一直是我们关注的话题,因为它们在未来的日子里可能发展成为庞大的集团公司,也有可能在市场的大浪中被吞没。企业被淘汰无非有两种可能,一是竞争对手过于强大,自己毫无招架之力;另一个就是被自身问题拖跨。随着市场经济的日趋成熟,市场细分更加明显,只要企业有一点自己的核心竞争力,就可以得到属于自己的市场份额。而如果企业内部管理不善,漏洞百出,矛盾重重,最终企业必然被自身的问题所蚕食。事实上,目前许多中小企业正在被自身所累,这其中还包括不少发展前景看好的行业中的企业,有问题不怕,怕的是不去找问题,还怕找到了问题…     

中小企业财务管理中存在的问题及对策

中小企业作为我国国民经济的重要组成要素,对我国国民经济的发展和GDP的增长起着非常重要的作用,可以说它在一定程度上可以加快或阻碍我国国民经济的发展.但是目前我国的中小企业在发展中还存在着一些问题,特别是财务管理这一环节,仍然存在着融资困难、财务控制薄弱等问题.本文就是从我国中小企业财务管理的现状入手,重点探讨我国中小企业财务管理中存在的问题及解决这些问题的对策.     

Modeling economic growth with tourism for small open economies

The purpose of the paper is to develop an economic growth model and analyze the impact of changes in tourists’ income on the growth of tourism dependent small open economies. We use a general theoretical construct to answer the question of how the price elasticity of tourism demand, income elasticity of tourism demand, and the concentration in the service sector influence the economic development of small economies. One of the main results is that the policy planners in small open economies may consider specific policies to influence the strength of market competition. An ensuing effect of such policies is that the labor incomes will increase. The approach provides a microeconomic foundation for macroeconomic modeling which can be used for applied research, and the model can be easily extended to examine other dimensions of economic development.     

黑龙江省中小企业危机管理中存在的问题及对策研究

黑龙江省中小企业作为黑龙江省国民经济和社会发展的重要力量,在危机管理方面还存在许多问题.中小企业要在激烈的市场竞争中求得快速、健康、持续发展,必须积极面对并正确解决危机管理中存在的这些问题.     

Foreign trade potential,small enterprise development and job creation in developing countries

Increasing American competitiveness in the international economy requires expanding trade with emerging markets, especially in developing countries of Asia, Latin America and Africa. Historically, as developing countries' economies have grown, the capacity for exporting and importing have both expanded. In the future, the capacity for trade in developing countries will depend increasingly on their ability to create sufficient numbers of jobs to absorb their rapidly growing labor forces.Unlike Western countries, most developing economies have a small percentage of their labor forces in large-scale manufacturing and a large share engaged in small-scale and informal sector enterprises. Small-scale enterprises have been the primary sources of labor absorption in cities in developing countries and will continue to play a crucial role in the future. Experience has shown that policies for improving the capacity of small-scale enterprises to generate jobs have had only mixed results in developing countries. The challenge facing governments and the private sector in the future include: (1) creating an economic environment conducive to small-enterprise development; (2) removing regulatory and administrative obstacles to small-enterprise expansion; (3) tailoring small-enterprise promotion programs to local conditions and needs; (4) providing capital and credit for small-business owners; (5) involving the private sector in small-enterprise development programs; and (6) providing technical assistance, training and educational programs through public-private partnerships.     

加入世贸组织后中小企业走出融资困境的思考

中小企业对我国经济的发展发挥着重要的作用,但是融资难已成为制约中小企业发展的突出问题。政府应制定促进中小企业发展的相应政策,银行应给予大力支持,完善中小企业的法律法规建设,拓宽中小企业融资渠道,切实解决资金短缺与贷款难的问题。     

民营企业集团中的小企业的财务风险与预警

经过20多年的改革开放,民营经济已经成为支撑国民经济和社会发展的重要力量.普遍存在的重销售、轻理财现象,严重制约着民营经济的进一步发展.民营企业只有全面更新观念,确立现代理财意识,净化财务管理环境,才能有效地提高财务管理水平,才能发展.     

Some policy implications of bank participation in small business administration lending programs

This study examines the relationship of bank participation in SBA guaranteed lending programs to bank characteristics and market demographic characteristics. Band SBA lending is related to per capita income in the bank's market area, membership in a bank holding company, the loan-deposit ratio of the bank, the percent business loans of the bank, and the total assets of the bank. In markets of 50,000 or less, greater SBA lending is associated with lower per capita income levels. Accordingly, it appears that the economic development function of bank SBA lending is linked to a greater extent with market areas of less than 50,000.     

浅析中小企业信息化现状及解决方案

本文从多个方面对中小企业信息化现状进行了分析,并就中小企业信息化建设方案提出了几点看法.     

如何强化对中小企业会计的管理

中小企业作为国民经济重要的组成部分,其会计制度是否健全,合理,直接关系到企业会计工作的质量,甚至会影响到企业的生存与发展,因此也关系到国民经济的发展.     

《小企业会计制度》之现状

在我国,小企业占全国企业的绝大多数,为了规范小企业国家财政部制定发布了<小企业会计制度>在全国范围内实施,这对进一步贯彻<中华人民共和国会计法>,完善会计制度,规范小企业的会计行为,促进小企业健康发展,具有非常重要的现实意义.