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951.
当前不断推进的营改增对企业税务管理工作提出了更高要求,对企业办税人员素质形成了新的考量。本文分析了营改增背景下税企双方对企业办税人员的素质要求,结合地方企业办税人员的素质现状,探究其影响因素。提出应严格企业办税人员准入制度,建立配套的职称晋升和有效的激励机制,为办税人员营造良好的职业发展空间,促进其综合素质的全面提升,为地方经济发展助力。 相似文献
952.
953.
李晓 《国土资源科技管理》2017,34(4):74-80
国土资源数据作为基础国情信息,在国民经济和社会发展中发挥着极为重要的作用。基于创新、协调、绿色、开放、共享的新发展理念,加强国土资源大数据的分析、挖掘与应用,是"大数据"时代国土资源发展的迫切需要。通过对浙江、贵州、南京、武汉等省市的国土资源大数据应用进行分析,总结了国土资源大数据应用的基本模式,分析了当下国土资源大数据应用的主要问题,并进一步提出了对策建议。 相似文献
954.
信息时代,为节省培训费用,提高培训质量,应大力开发远程培训课件。结合工作实际和培训现状,对远程培训课件开发的方向、方法和原则进行了论述。 相似文献
955.
Bronia C. Hall 《旅游业当前问题》2013,16(3):302-312
Stakeholder participation in tourism policy-making is usually perceived as providing a means of empowerment. However, participatory processes drawing upon stakeholders from traditionally empowered backgrounds may provide the means of removing empowerment from stakeholders. Such an outcome would be in contradiction to the claims that participatory processes improve both inclusivity and sustainability. In order to form an understanding of the sources through which empowerment may be removed, an analytical perspective has been developed deriving from Lukes' views of power dating from 1974. This perspective considers the concept of depotentia as the removal of ‘power to’ without speculating upon the underlying intent, and also provides for the multidimensionality of power to be examined within a single study. The application of this analytical perspective has been tested upon findings of the government-commissioned report of the Countryside and Community Research Unit in 2005. The survey and report investigated the progress of Local Access Forums in England created in response to the Countryside and Rights of Way Act 2000. Consideration of the data from this perspective permits the classification of individual sources of depotentia which can each be addressed and potentially enable stakeholder groups to reverse loss of empowerment where it has occurred. 相似文献
956.
Ian Heywood 《Leisure Studies》2013,32(4):455-467
Abstract The tension in rock climbing between technical aspects of performance that do not involve risk, and preparedness to put oneself in considerable and even life‐threatening danger, is explored through an analysis of extreme gritstone climbing in the late 1990s recorded in a successful ‘cult’ film Hard Grit. The film dramatises self‐imposed danger, and connects it to the history and myths of gritstone climbing, an emphasis best seen as a specific moment in the oscillation in climbing between the technical dimension (or bodily techne) and ‘bottle’ (spiritedness or thumos), but it has wider implications. The theoretical background is the Weberian theme of rationalisation qualified, however, by the social and cultural significance of imprudence, irresponsibility and deliberate transgression throughout the modern period. As late modernity reveals new consequences for societies and cultures beyond the reach of either comprehensive reason in a classical sense or a self‐imposed rational order along Enlightenment lines, the play of techne and thumos becomes potentially unlimited and thus monstrous. How, then, should climbers and their very loosely organised, minority pursuit, govern themselves? How can climbing remain authentic, true to itself? After an exploration of some theoretical aspects, the essay concludes more practically by proposing that two features of everyday rock climbing operate as ethical sources: confidence in sound judgment by the imagined future community of climbers; and a ‘phenomenological’ turn to the natural and sensory preconditions of climbing. These sources cannot, however, fully govern climbing culture but operate only in tension with fundamentally unruly impulses and drives. 相似文献
957.
《Journal of Human Resources in Hospitality & Tourism》2013,12(3):91-100
Abstract The strategic role of human resources function in China's hotel industry is more important than ever before. An increasing number of hotels begin to recognize its significance of such role in sustaining growth in the competitive hotel marketplace. This study focuses on the on-job training aspect of the human resources by first identifying the major problems faced by the industry. The underlying factors of the problems are then investigated; and possible solutions are recommended. The discussion is in the context of five stakeholders in the on-job training function of China's hotel industry. They include hotel employees, hotel management, government agencies, universities, and non-university training institutions. 相似文献
958.
959.
In Malawi, maize is the major crop and food staple. Given limited off-farm employment opportunities, much-needed increases in household income for improving food security must come from gains in agricultural productivity through better technology and more profitable crops. In the past, hybrid maize and more recently, tobacco were promoted by policy for increasing smallholder income. An analysis of determinants of adoption of these two crops and related income effects is presented. Apart from factor endowment and exposure to agroecological risks, differences in the household's access to financial and commodity markets significantly influence its cropping shares and farm income. 相似文献
960.
What explains differences in firms’ abilities to acquire competitive capabilities? In this paper we propose that a firm’s embeddedness in a network of ties is an important source of variation in the acquisition of competitive capabilities. We argue that firms in geographical clusters that maintain networks rich in bridging ties and sustain ties to regional institutions are well‐positioned to access new information, ideas, and opportunities. Hypotheses based on these ideas were tested on a stratified random sample of 227 job shop manufacturers located in the Midwest United States. Data were gathered using a mailed questionnaire. Results from structural equation modeling broadly support the embeddedness hypotheses and suggest a number of insights about the link between firms’ networks and the acquisition of competitive capabilities. Copyright © 1999 John Wiley & Sons, Ltd. 相似文献