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黄雪梅 《广西经济管理干部学院学报》2004,16(2):79-81
产业群的发展对地方经济发展具有重大意义 ,是迎接经济全球化的必然要求 ,为此要打通如下通道 :发展壮大中小企业 ;地方政府要加强企业之间的相互合作 ;要切实解决条条块块分割的问题 ;要培养产业群的“嵌入性”及“根植性” ;要建立地方产业群发展必须的中介组织、服务机构及基础 ;地方政府要转变职能 ,完善制度 ,打通地方产业群的宏观通道。 相似文献
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付勇 《安徽工业大学学报(社会科学版)》2008,25(3):166-167
实时数字参考咨询服务作为一种全新的信息服务方式,已得到越来越多的图书馆的重视。国内中小型图书馆开展实时数字参考咨询服务,要在软件选择、队伍建设、合作服务、宣传推广等四个方面做好工作。 相似文献
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战略管理的过程是一个动态的过程,它随着小企业外部环境和自身条件的变化而变化。小企业在成长的不同阶段,必然要通过战略的调整来指导企业的行为,选择不同的成长战略。同时,在小企业成长的不同阶段,要通过整合信念系统、边界系统、诊断控制系统和互动控制系统4种杠杆保持战略的有效性。 相似文献
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刘欣华 《技术经济与管理研究》2008,(5)
我国现行税收政策上的差别造成了增值税两类纳税人税收负担上的差别,也为纳税人选择税收身份进行税收筹划提供了可能性。本文对目前国内主流的税收筹划教材、书籍及相关刊物上关于增值税两类纳税人身份选择的税收筹划方案提出了质疑,站在纳税人税后利润最大化的角度对其进行了分析和总结,得出了与前者不同的结论。 相似文献
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王占锋 《辽宁税务高等专科学校学报》2005,17(4):7-9
通过对小规模纳税人税源质量和实际税负进行客观考核,分析调查样本税收负担现状,评价税收征管工作,探索新形势下小规模纳税人税收征管实践的有效方法和手段。 相似文献
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Conservation agriculture (CA) is defined as a system comprising no or minimum mechanical soil disturbance, permanent organic soil cover, and crop species diversification [FAO. (2014). What is Conservation Agriculture? FAO CA website, consulted on 15.09.2014. Retrieved September 15, 2014, from http://www.fao.org/ag/ca/1a.html]. The vast majority of medium- and large-scale farmers in Paraguay and neighbouring countries (Argentina, Brazil, and Uruguay) who use tractor-based farming systems have moved from conventional agriculture and adopted CA through no-tillage technologies. Among this farmer type, very few wish to return to the old system of tillage agriculture. However, despite massive efforts to transmit the technology to small-scale farmers by development aid projects and local governments, widespread adoption of CA has not happened on farms that use animal traction or manual farming systems; in fact significant dis-adoption of CA practices by smallholders has occurred. Some of the reasons for this dynamic are analysed in this paper. The reasons for dis-adoption by small-scale farmers can be generally divided into two groups. One group has to do with the fact that, comparatively, small-scale farmers are less able to cope with the factors related to CA (e.g. degraded soils, recuperating and maintaining soil fertility and know-how) than medium- and large-scale farmers. The second group of reasons has to do with the approaches and strategies that development aid agencies and local governments have taken towards small-scale farmers, which have influenced small-scale farmers’ ability to adopt and maintain CA practices. Small-scale farmers’ main asset is the soil and the CA/no-tillage system is a knowledge-based, learning-intensive system. However, despite the technical support provided by aid agencies and local governments, small-scale farmers often lack a deeper understanding of the CA concepts and practices. This is attributable to the short- to medium-term and rather conservative transfer-of-technology approaches that have been applied by development aid agency and local government programmes over the years, without any changes and without adaptive research. The latter can be derived, for instance, from the accountability of results to donor agencies or the one-size-fits-all approach applied in order to achieve ‘numbers’. One consequence of this is that ownership by and empowerment of farmers is often absent among dis-adopters. It therefore seems more suitable to apply long term, adaptable approaches to CA with smallholders. The lessons learned in Paraguay may well serve to properly direct future development intervention efforts in this country and also serve to mend development strategies in other countries in South and Central America, Africa or Asia. 相似文献
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