英美两国中小企业税收政策比较及借鉴

给中小企业以一定的税收优惠是西方各国普遍采用的扶持中小企业的政策措施。纵观各国的历史，中小企业发展及其所在地取得的巨大成就都是与政府采取的积极政策尤其是税收政策分不开的。英国是世界上最早实现经济现代化的国家，中小企业所……     

“黄金分割”与领导力

在自然界中,有许多现象人们已经感知了,但不一定完全掌握其规律,有的已经掌握了的规律也不一定完全自觉地运用好,黄金分割定律就是这样一种让许多人痴迷,而又有许多人不甚了解的定律。黄金分割的科学价值不可低估黄金分割又称黄金律,是指事物各部分间一定的数学比例关系,即将整体一分为二,较小部分与较大部分之比等于较大部分与整体之比,其比值为0.618,这种比例关系最能适应人的感受,引起人的美感,适合地球上多数动植物的生长要求,因此被称为黄金分割。     

Population growth. Its magnitude and implications for development

A summary of the 1984 World Development Report is provided. The 3 major points stressed in the report were: 1) rapid population growth adversely affects development, 2) governments must adopt policies to reduce fertility, and 3) policies adopted by many countries have effectively reduced fertility. World population growth began accelerating at 0.5%/year in the 18th century, and by 1950 the annual acceleration rate was 2%. Most of the increase in population size is occurring in less developed countries, and this increase is due in part to the recent decline in mortality experienced by these countries. Of the 80 million individuals who will be added to the world's population in 1984, 70 million will be in the developing countries. Since 1965 the population growth rate for developing countries as a group declined from 2.4% to 2%. However, because of the high proportion of younger aged individuals in developing countries, the decline in fertility is expected to level off. According to World Bank population projections, the world population will stabilize at around 11 billion in 2150. During the interium, the population of developing countries will increase from its present level of 3.6 billion to 8.4 billion, and the population of developed countries will increase from 1.2 billion to 1.4 billion. These projections are probably overly optimistic. The adverse impact on development of rapid population growth is due to several factors. 1st, resources which could be used for investment must instead be used to fulfill the consumption needs of an increased number of people. 2nd, increases in the labor force must be absorbed by the agricultural sector, and this reduces agricultural productivity. 3rd, rapid population growth increases management problems. The adaption of policies by governments to reduce fertility is a necessary step in halting population growth. For poor families, children provide economic security. Therefore, governments must act to improve the economic conditions for poor families if they hope to reduce population growth. Education and job opportunities must be expanded and social security provided for the elderly. In the past it was assumed that fertility would only decline when urbanization, industrialization, and income reached a certain level. It is now known that appropriate policies can effectively reduce fertility even in the absence of economic advancement. Fertility declines are more closely related to increases in literacy and life expectancy than to increases in the gross national product. Family planning programs in China, Colombia, Egypt, India, Indonesia, Korea, Sri Lanka, and Tunisia have reduced fertility far below the level normally associated with the income levels prevailing in those countries.     

Section 1. Description of the Riskworld project process

This paper describes the Riskworld project design and process in further detail and provides an indication of how the ideas, key themes and questions evolved at each phase.     

Book Review Section

Book reviewed in this article: G. Peirson and S. Henderson Issues in Financial Accounting M. Sherris Money and Capital Markets R. Roslender Sociological Perspectives on Modern Accountancy V.M. Levy Financial Management of Hospitals G. Cooper Capital Gains Tax R.J. Chambers Foundations of Accounting N. McLeod, J. Passant, B. O'Keefe Essential Tax Legislation S. Roberts, B. Cuthbert and L. Comley Computerised Financial & Management Accounting