桂林市税源经济评价及其问题探析

一、桂林市的财税结构特点及来源分析1.桂林市的税种税源结构桂林市的税种税源结构主要表现为增值税、营业税、内外资企业所得税和个人所得税作为税收主导,内外资企业所得税、消费税、增值税比重下降,个人所得税、税外收费比重上升等3大特点。增值税、营业税、内外资企业所得税     

Critical determinants for mobile commerce adoption in Vietnamese small and medium-sized enterprises

ABSTRACT

This paper investigates the critical determinants of mobile commerce (m-commerce) adoption in small and medium-sized enterprises (SMEs) in Vietnam. A comprehensive review of the related literature leads to the development of a conceptual framework to better understand m-commerce adoption in organisations. This framework is then tested and validated using structural equation modelling on the data collected from 513 Vietnamese SMEs. The study shows that perceived benefits, perceived compatibility, perceived security, organisational readiness, organisational innovativeness, customer pressures, government support, and managers’ IT knowledge are the critical determinants of m-commerce adoption. This study contributes to a better understanding of m-commerce adoption in developing countries, particularly in Vietnam. It can facilitate the development of m-commerce in SMEs by providing evidence-based strategies and policies.     

Can sales leaders with humility create adaptive retail salespersons?

Although humility in leadership has been recognized as vital in leading salespeople to cope with unpredictability and unknowability in customers, the role of sales leader humility in promoting sales behaviors has remained underexplored. Our research aims to unfold how and when sales managers’ leadership humility nurtures retail salespersons’ adaptive selling behavior. Grounded on the dataset from managers and employees working in retail shops of a large telecommunication and computer company in Vietnam, the results reveal the role of retail salespersons’ customer knowledge, adaptive self-efficacy, and customer-oriented harmonious passion as the mediation paths for the linkage between sales leader humility and retail salespeople's adaptive selling behavior. The findings further provide evidence for the role of sales managers’ adaptive selling as an enhancer for the impacts of sales leader humility on these mediators.     

China's post-economic reform growth: The role of FDI and productivity progress

China has become the top FDI destination among all developing countries and remained host to the world's largest share of foreign direct investment receipts since its accession to the WTO in 2001. Given the impressive growth performance and FDI influx into China, the two globalized delta economies (GDEs), Pearl River Delta (PRD) and Yangtze River Delta (YRD), have continued to out-perform all other regions in China in terms of FDI absorption and growth. The role that inward FDI plays in the process of regional development and the exact channels through which economic growth would be affected are investigated by panel data estimations of the GDEs at the city level since China's economic opening and reform. This research shows consistent results with some recent findings in other developing countries in that FDI exerted spillover effects and affected productivity (TFP) growth of the recipients. While TFP was found to be increasing overtime in the GDEs cities and facilitated economic growth in both PRD/YRD regions, major technology- and knowledge-related factors including R&D and human capital other than FDI also played critical roles in TFP enhancement and regional growth. The endogeneity of TFP and the simultaneous relations of FDI in affecting TFP and output growth are also addressed in this regard.     

Reform in public organizations: the roles of ambidextrous leadership and moderating mechanisms

Reform in public organizations is vital to the improvement of public services and public trust. The primary aim in this research is to investigate the role of ambidextrous leadership in catalysing organizational reform. The research further seeks an insight into moderating mechanisms for this effect. The research employed a two-wave research design to collect data from 531 employees and 186 department managers working in governmental agencies in Vietnam context. The results from the data analysis shed light on the effect of ambidextrous leadership on organizational reform as well as the mechanisms in which employees’ role breadth self-efficacy and public service motivation moderate such an effect.     

树立“大安全”理念,实现安全生产标准化

从重点强化安全意识、提升专业素质、强调精准执行、营造和谐氛围等方面塑造大安全管理理念,实现企业管理方式更加集约化,实现安全标准化在企业中起到举足轻重的作用,使各个生产环节能够符合有关安全生产法律法规的要求,促进企业"安全发展、科学发展",这是对电网企业安全工作的纠正和补充,也是与国网公司"大安全"基础安全理念的再次融合。本文对大安全理念,安全生产管理和标准化进行了分析研究。     

Accreditation of engineering programs: an evaluation of current practices in Malaysia

The curriculum for undergraduate engineering courses in Malaysia is becoming increasingly structured, following the global trend for quality assurance in engineering education, through accreditation schemes. Generally, the accreditation criteria call for the graduates from engineering programs to demonstrate a range of skills, from technical problem solving to soft skills and an aptitude for lifelong learning. In order to comply with these criteria, accreditation schemes are adopted as a quality assurance measure. This paper shall introduce the characteristics of the engineering accreditation scheme in Malaysia. The impact of the accreditation scheme on the quality of these engineering programs shall be evaluated. Data collection is in the form of benchmarking and questionnaires. The evaluation criteria shall be in terms of benefits to the institution, academic faculty, students, and the challenges encountered. A discussion on the evaluation shall include the supposed dichotomies which arise from this accreditation process, namely the compromise between research versus teaching; and the value of engineering knowledge whether as an academic pursuit or catering to industry’s needs. Ultimately, this paper shall address a fundamental question related to undergraduate teaching in engineering: whether accreditation is a necessary prerequisite in maintaining high standards in engineering programs in Malaysia.     

往复泵噪声和振动产生机理分析及降噪对策

往复泵噪声和振动的大小,对于提高潜艇的隐蔽性来说,具有非常重要的意义。本文通过一定的分析,找出潜艇用往复泵产生振动和噪声的主要原因,进而有针对性地提出了往复泵的减振降噪措施,对潜艇往复泵性能的改进提高具有一定的借鉴意义。     

高校开展阳光体育运动的实践与思考——以广西工业职业技术学院为例

文章总结了广西工业职业技术学院在全面贯彻落实<关于加强青少年体育增强青少年体质的意见>精神,加强组织领导,落实场地器材,深化教学改革,组织好课外体育活动,让广大学生走进大自然,走到阳光下,强身健体等方面的经验.同时,提出了职业院校开展阳光体育运动尚待解决的问题.