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Independent innovation strategy as a new national development strate…

On 07/11/2014, in Economics papers, by rain

Independent innovation strategy as a new national development strategy, has been widely recognized by the whole society. Recently the independent innovation strategy is mainly in the field of science and technology. On the basis of the research we have got, from the CPC’s history and contemporary history of science and technology, the thesis has done the history of carding for the Party’s independent innovation strategy of thinking since the founding of New China. Then, the thesis emphasizes the current situation and the main problems of China’s independent innovation and gives some practical suggestions.There are four parts of this thesis. The introduction is discussed the definition of independent innovation and the existing study achievements of the current academic community; The first major retrospective of the Communist Party of China’s independent innovation strategy of ideological origin. By reviewing the Party’s three generations of leaders on the important dissertations of independent innovation and in the course of leading scientifical and technological work, explained the strategic thinking of independent innovation is the CPC’ideology that the same strain also advancing with the times; The second part focuses on the establishment of independent innovation strategy process. Since the 16th CPC National Congress, in the face of profound changes about the world situation and the national conditions, Hu Jintao as general secretary of the new central collective leadership, on the basis of succession independent innovationin strategic thinking of the Party’s collective leadership of three generations, determined decisively independent innovation as the 21st century national development strategy. The National Science and Technology Conference held in January 2006 has enhanced the ability of independent innovation and built innovation-oriented country of great call, since then, the independent innovation as a national development strategy to establish the status of official; The third part focuses on the status of the implementation of independent innovation strategy. Comprehensively building a well-off society in the new stage, the implementation of country through science and Education, produced initial results of a national innovation system for China’s independent innovation strategy laid a good foundation. China, however, with regard to the problems about the funds, personnel, legal protection, business innovation, constraining the ability of independent innovation of China’s improvement. The fourth part focused on how best to implement the strategy of independent innovation.

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Research on the Application of Fair Value in Financial Instruments

On 25/09/2013, in Management, by rain

Along with the sharply development of the world economy, financial instruments, especiallyderivatives have reached the unprecedented prosperity. There are many new types of derivatives hadbeen created in these years, they are not only fulfilling people’s demand of Investment and avoidrisks, but also made a huge shock on the traditional accounting, such as confirmation, computationand exposure which had result in so many problems need to be resolved in theory and practice.Fair value is created along with the development of financial instruments due to its potentialcorrelation of high level of decision-making. Moreover standard setting bodies had introduced fairvalue into the accounting standard of developed countries and international standard. China’sMinistry of Finance had introduced it into its accounting standard which was issued in February2006. Specially, the extensively implement of financial instruments had made a good foundation ofcomputation of accounting.However, from the point of view of practical application, the application of the fair value offinancial instruments is still facing great difficulties and problems. The global financial crisis whenfull-blown in2008has even already pushed these problems to the front of the world again,sparked agreat discussion about fair value.This article based on the conclusion which is researched by the world’s major institutions andfamous scholars before and after the financial crisis,combined with the situation of the applicationof fair value measurement in financial instruments in our corporation(to the banking sector, forexample), analysis of the fair value of financial instrumentsin the current situation and existingproblems, and how fair value is more reasonable, scienceapplied to financial instruments to makesome suggestions to provide a reference for futureresearch.

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Improve China’s Mineral Resources Compensation Levy Legislation

On 24/09/2013, in Economics papers, by rain

China in the1980s has begun to collect compensation for mineral resources with the aim of this specific administrative act administrative levy on the development of mineral resources, mining right to charge a fixed fee to ensure that the interests of the country’s mineral resources, the promotion of mineral resourcesreasonable exploration and development. Mineral resources compensation fees levied from mineral resources compensation fees levied on the basis of theory and China’s legislation on mineral resources compensation fees levied by the status quo of departure, combined with the characteristics of mineral resources compensation fees levied on China’s mineral resources compensation fees leviedlegal issues.Specifically, the paper first defined the concept of China’s mineral resources compensation fees levied combined with different views of scholars to analyze the mineral resources compensation levy, the explicit nature of the mineral resources compensation fees levied. At the same time, through the analysis of the characteristics of mineral resources compensation fees imposed, and further define the mineral resources compensation fees levied connotation. Secondly, to elaborate on the legislative status quo of China’s mineral resources compensation fees levied on the basis of the above theory, analysis of the existing problems. Finally, this paper, the problems of mineral resources compensation fees levied on China’s mineral resources compensation fees collection system from the legislation, a series of proposals, the gradual improvement of the existing mineral resources compensation levy system to ensure national ownership of mineral resourcesfully realized.

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The Structure of Low Carbon Economy Audit System in China

On 23/09/2013, in Management, by rain

Recent years,as the global situation of Environmental problem became worse andworse, low carbon economy has become the hot point as a new economy developmentpattern to solve the climate problem. Low carbon economy development pattern is toarrange Economic activities with low carbon economy theory, based on low cost, lowpollution, low emission and high efficiency and high benefit, with a method of energysaving and emission reduction. Not only energy Industry, but also building trade, chemicalengineering and manufacturing business hand for green economy development of lowcarbon or carbon-free. Facing up the reality needs of the country economy development,our government brought up the target of17.3%reduction of unit GDP in “the twelfth fiveyears planning”. As the supervisor, audit should play a significant role in the developmentof low carbon economy and the realization of the energy saving and emission reductiontarget, and low carbon economy audit is very significant.This article researches on low carbon economy audit in China, which uses normativeresearch and case study. It takes examples of America, Denmark, Britain and Hong Kongin China, according that, we discusses the frame work of low carbon economy audit inChina. And also, we take the example of cement industry as a case study. Finally, weanalyses the current situation of low carbon economy audit in China and the difficulties wefaced, and also gives some suggestion in hope to offer some helps.

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Research on the Centralized Procurement of Large Real Estate Enterprises

On 23/09/2013, in Management, by rain

Along with the pressure from the real estate market increased competition andgovernmental macro-control, the real estate industry trends into the state of large-scaleand high concentration development. The scale of the large real estate enterprises willcontinue to expand in a certain period of time,and generally large real estate enterprisestake off-site multi-project parallel development as their rapid expansion way. So thecentralized procurement plays an positive part in expanding the real estate enterprisescale, improving its cost advantages, and enforcing its product strategy effectively.However, there are plenty of problems in centralized procurement, such as, theunreasonable material classification, the long centralized procurement process, timedelay, and the inadaptability to sporadic projects, regional and emergent procurementcondition. So research on the centralized procurement of large real estate enterprises notonly has some theoretical value, but also has certain practical significance.This paper starts with the definition of the procurement, procurement managementand centralized procurement, and expounds the classification of centralizedprocurement and advantages of it in detail, as well as the carding of the centralizedprocurement research status briefly. Then, it is turn to the development status ofcentralized procurement. After the distinction of the development status and theresearch status of centralized procurement, this paper summarizes the problems of largereal estate enterprises centralized procurement by means of literature survey and expertinterviews, analyzes the causes of the problems from five respects and puts forwardplenty of proposals to improve the efficiency of centralized procurement based on theprevious analysis. On account of the study and analysis on real estate enterprisecentralized procurement, the paper makes clear evaluation of the factors impacting onevaluating that some materials, equipment is suitable for centralized procurement or not.,and elaborates the circumstances suitable for decentralized procurement and centralizedprocurement separately. In order to solve the problems of centralized procurement, it isessential to do some trial on all accounts of supervision, motivation, and coordinationmechanism. For the sake of implementing standardization, this paper represents itsconcept mainly from two key links—the establishment of product line and unifieddesign standard. As to the problems of provider Management, it is crucial to catch hold of the key nodes of the provider development and Management. Besides, the paperemphasizes strongly on the culture construction supportably of ‘sunshine procurement’.By trying on many angles and different levels to solve these problems of centralizedprocurement, the paper attempts to come up with more effective strategies andsuggestions concretely.

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Study on the Sustainable Development of Forest Ecological-economic System in Changhua River Basin

On 21/09/2013, in Agriculture, by rain

Forest ecological and Economic systems are the main study object of forest eco-Economic system, and how to configure the ecological, Economic and Social resources is the focus study of the forest ecological and economic sustainable development. Watershed forest ecological and economic sustainable development evaluation is base on the theory of sustainable development, ecology, regional Economics and Management science, and analysis of the status of forest resources, economic conditions and Social development in the watered, and establish the goal of sustainable development of the watershed forest ecological and economic systems and sustainable development criteria. On this basis, it can build a sustainable development index system and evaluation methods in accordance with the principles of ecological, economic and social development. This paper carry out three aspects for the Changhua River Basin forest ecological and economic status quo, business models and existing problems. The sustainable development of the evaluation index system establishment and evaluation methods research of Changhua River Basin, analysis of eco-economic disparities Changhua River basin, and the dynamic analysis of Changhua River Basin sustainable development. The results show that:Firstly, establish the system of indicators for sustainable development of the Changhua River Basin. According to economic studies of forest ecosystems at home and abroad, combined with the Changhua River basin characteristics, propose three of the ecological, economic and social support subsystem,16individual indicators of the index system. Select entropy method in determining the weights, to amend the results to eliminate the bias caused by subjective factors. Accordingly, research on the Changhua River basin forest eco-economic system, the results shows that:Economic subsystem for building and sustainable development of ecological economic system has made a significant contribution to the weights as high as0.5164. Followed by the social subsystem, the weight value is0.2629, In contrast, the ecological subsystem Changhua River basin eco-economic development cause obstruction, only0.2206of the weight values; According to the analysis of the indicator layer, make the greatest contribution to the ecological and economic development indicators of index of GDP in the economic subsystem, the weight is0.0925. the forest coverage rate of the Valley Economic Development, the weight is0.0871. Social subsystem of Education index weight values in the index layer of the middle reaches, and that Education has become an important factor of economic development. On the contrary, forestry output value of weight is the lowest, only0.0402, the convection within the eco-economic development hindered, shows that the role of forestry in the development of the basin does not have good guidance; its function has not been exploited.Secondly,The paper introduces the concept of convection within the eco-economic development of the spatial differences the current situation analysis. Study because of the impact basin on the middle and lower reaches of the differences of the ecological economic development on the Changhua River Basin Sustainable Development. According to the value of comprehensive evaluation of the Changhua River Basin to determine the spatial difference of values that Changhua River watershed ecological spatial pattern of economic development is high, the upstream, midstream second son, downstream of the lowest. Ecological and economic development gap between the level on the middle and lower reaches of the watershed. Spatial differences within the watershed were negatively correlated with the ecological subsystem, economic subsystem, social subsystem was positively correlated, and Subsystem of the economy played an important guiding role in the comprehensive evaluation. Using GIS technology to study the difference of the Changhua River watershed ecological and economic space is one of the trends in the field of regional economic research, Using GIS technology can visual representation of the spatial differences within the watershed.Thirdly,2006-2010, Changhua River Basin Sustainable Development coefficient showing an increasing trend, an upward trend in volatility. According to the data dynamic analysis, Sustainable development coefficient of the upstream region is the highest; the downstream region is the lowest. From the changes of the three subsystems, Changhua River watershed ecological and economic effectiveness of the system significantly, and supportive of the ecological environment, stable economic development have good sustainability, increasing year by year. Dynamic analysis showed that the Changhua River basin sustainable development situation is gradually improving, Embodies the Changhua River Basin Sustainable Development Policy in the gradual implementation of the watershed Neisen ecological and economic system gradually become coordinated development.Fourthly, by analogy, This article has made new progress in the top of the Changhua River Basin forest ecological and economic sustainable development of the evaluation index system and evaluation method, Combined with the analysis of spatial differences on the watershed, provide a theoretical basis and data facts for Changhua River Basin Sustainable Development policy-making in the future, and make great significance for watershed development in future.

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The Research on Earnings Management of Chinese Listed Companies under the Current Standard of Asset Impairment

On 19/09/2013, in Management, by rain

With the development of Social and economy and the change of science andtechnology, the risks of operation and financial status of enterprises are increasing,and the profitability stability of the assets of enterprises are especially facing the hugetest, thereby, the earnings Management in recent years gradually surfaced and becamethe focus of accounting theory and practice.Through the provision for impairment and back of assets manipulation of profitis one of the important means of China’s enterprises, especially listed companiesearnings Management, which make the bad impact of accounting informationauthenticity, reliability and comparability, damage to the vast number of investors andthe accounting information users of the legitimate rights and interests, caused a badeffect to economy of our country market benign development.On February15,2006, The Ministry of Finance promulgated the” EnterpriseAccounting Standards No.8–Assets Depreciation”, to curb our country Enterprise’searnings Management behavior to a certain extent, but any regulations are not puttingthings right once and for all, the impairment of assets is the same one, it still existsmany shortcomings, which still stay room to the Enterprise made great use ofimpairment of assets policy for earnings management.In this paper, the research on earnings management of listed companies under thecurrent standards of assets impairment is divided into the following several parts: first,under the summary of research status in the domestic and international, elaborated thetheoretical connotation related to the earnings management and the impairment ofassets, analyzed the relationship between the asset impairment and accountinginformation quality, the premise and motivation of earning management. Then for atime sequence narrated our country asset impairment policy development process, incontrast to the current standard of assets impairment to former policy, and through thetheoretical analysis, summarized the influence of current standards of assetsimpairment to earnings management of Listed Companies in China. Then for thesample, through the statistical analysis of the annual financial reports of40listed companies in the market of Shanghai and Shenzhen from2008to2010, analyzed thepresent situation and the existence question of earnings management of listedcompanies under the current standards of assets impairment, and through specific caseof the*ST Amoi company, revealed and validated the above questions. Finally, thispaper putted forward the specific problems of the current standards of assetsimpairment in the implementation process and the possibility of the existence of spacefor earnings management, and putted forward some targeted advises, such asimproved accounting standards and regulatory system, improved the price market,strengthened the external supervision and internal control system, improved thecomprehensive quality of accounting personnel, hope for the relevant policies makersand researchers to provide useful reference.

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Studies on the Motor Vehicle Emissions Taxes in China

On 15/09/2013, in Economics papers, by rain

At present the revenue item of motor vehicle relevant to Environmental protection is limited to petrol tax and travel tax. The collection of objects is only for owner of motor vehicles but no automakers and fuel provider of motor vehicle. Due to the lack of normative and authoritative legal document, the coverage of motor vehicle emissions taxes is not complete. These increase the difficulty of collection and Management of motor vehicle emissions taxes and the possibility of loss of state tax revenue.In the first part, Ⅰ describe the concept of Environmental taxes, motor vehicle emissions taxes and the theoretical basis of this article. The second part is focuses on the motor vehicle emissions tax revenues in United States, Netherlands, China and other countries with high level of environmental protection. In the third part, the necessity and feasibility of the motor vehicle emissions taxation in China was analyzed. In the fourth section, Ⅰ analyze the architectural approach of motor vehicle emissions tax system from objects of motor vehicle emissions tax collection, tax calculation basis, tax rate, tax preferential policies and Management of motor vehicle emissions tax.

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The Research of Marketing Strategy about FLP Blu-ray Player

On 15/09/2013, in Management, by rain

Since its appearance, Blu-ray player has continuously sold very well in Europe, USA, and Japan market. However, to this day, it didn’t have a explosive sale at home, like the appearance of VCD, the replacement of VCD by DVD. Blu-ray player has obvious increase in market share every season in2010according to the related figures, however, its overall annual sale only accounts for4.2percent in the whole market. In the real sense, the erupting period of sale of Blu-ray player didn’t come out in2010in China.In this article, we will take the marketing strategy of FLP Blu-ray player as the object of study, use the theoretical research and understanding of marketing, analyze the developing history of video in our country, the current situation and developing trend of Blu-ray player and consumer behavior of Blu-ray. Analyze the macro-environment of FLP company by using PEST analysis method; analyze present industry competitors’ competition ability, suppliers’ bargaining ability, customers’ bargaining ability, the ability to substitute of substitute products, new entrants’ ability of FLP Blu-ray player by using the theory of ” Porter’s Five Force Model”; Through the above analysis, by using classic4P marketing theory, we summarize the existing marketing strategy of FLP Blu-ray player and point out the problems, present several reasonable suggestion about the implement of marketing strategy of FLP Blu-ray player according to the practical operation.We hope that the research of this article can help increase the sale of FLP Blu-ray player, at the same time, hope that it can devote to the development of Blu-ray player.

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Knowledge Management Research Based on Database Resource for Changqing Oilifeld

On 14/09/2013, in Agriculture, by rain

CNPCas the largest domestic oil enterpirses, to study the market competitiveness is notjust limited to the domestic oil market, the more impotrannce is that make it to theinternational market competitiveness. Therefore, according to CNPC current marketcompetitiveness, in the study of how to enhance the competitiveness of CNPC market, build itbecome dominant position in the market competition is an important issue for CNPC.This paper based on the study of theories of market competitiveness, empirical study onthe CNPC market competitiveness. Firstly, analysis the development of CNPC, by comparedwith the domestic and abroad markets, ifnd out the gap between the overall size, proiftabilityand sales capability gap with them, for the basis of studying CNPC market competition infuture. Secondly, by building the indexes system of CNPC market competitiveness, using theAMP to evaluation every indicators of CNPC and the overall market competitiveness,the keypurpose is though compare and analysis,obtained the current situation and existing problemsto CNPC market competitiveness, then analysis the problems. Finally, according to theproblems of CNPC,respectively from the market capabilities strategy, the managementcapabilities strategy, the resource competitive capabilities strategy, the ability of technologicalinnovation and the continuous to promote the potential development capacities, it has beenproposed the suggestions of how to improve CNPC market competitiveness. The purpose is toprovide a refeernce for the development of the CNPC,s future market competitiveness.

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