童鞋你好！这个估计需要自己搜索了！网上基本很难找到免费给你服务的！我在这里给你点搜索国际上常用的外文数据库：----------------------------------------------------------❶ISI web of knowledge Engineering Village2❷Elsevier SDOL数据库 IEEE/IEE(IEL)❸EBSCOhost RSC英国皇家化学学会❹ACM美国计算机学会 ASCE美国土木工程师学会❺Springer电子期刊 WorldSciNet电子期刊全文库❻Nature周刊 NetLibrary电子图书❼ProQuest学位论文全文数据库❽国道外文专题数据库 CALIS西文期刊目次数据库❾推荐使用ISI web of knowledge Engineering Village2-----------------------------------------------------------中文翻译得自己做了，实在不成就谷歌翻译。弄完之后，自己阅读几遍弄顺了就成啦！学校以及老师都不会看这个东西的！外文翻译不是论文的主要内容！所以，很容易过去的！祝你好运！
要逐句翻译，很多时候要组织语言再创作，应该翻译到业内人士读起来不皱眉，不嘟哝，不叹气，至少不咬牙切齿在心中暗骂，“这特么是哪个小子翻译的？”还是建议去北京译顶科技那边找人工翻译
这篇文章应该包含以下需求：大小为100-150字，字体：“Times New Roman”，12磅，（fully justified？），以粗体的“ABSTRACT”开始。
不要用百度翻译，不准确，肯定会被退回来的，你去找北京译顶科技让他们帮你翻译，都是人工翻译的
Financial risk is modern enterprise management inevitable problems, as competition intensifies the financial risk of the enterprise faced is becoming more and more complicated and For the prevention of the financial risks of enterprise, we must understand the origin and characteristic of risk, appropriate control and prevention, perfect the risk management mechanism, will loss is reduced to the minimum, for enterprise to create the greatest This article through the discussion of the financial risks of enterprise enterprise status, influence and faces environment, this paper expounds the meaning of the financial risks of enterprise managemenrisks of enterprise should how In the market economy condition how to deal with the financial management of risk and puts fpersonal view, and showed that under the new situation of the financial risks of enterprise should be controlled in a reasonable and acceptable This paper includes the following four parts: The concept of a, financial risk Second, the financial risks of enterprise is the reasons Three, enterprise financial risk management measures Four, closing In this paper, unique in the two cases were enumerated paper for this year, one of whom is the salt snapping up case, it is the brief analysis happened in our each person, as a case of that we mentioned problems of more easy to Another is the sichuan changhong familiar to all this incident corporation cases, though not happen around us but sichuan changhong credit at this event is a national so more, make everyone do cases referred to deeply understand
Managing people effectively in extension programmes is a skill that requires constant planning and An extension programme manager can be defined as the person who is vested with formal authority over an organization or one of its sub He or she has status that leads to various interpersonal relations, and from this comes access to Information, in turn, enables the manager to devise strategies, make decisions, and implement action (Mintzberg, 1988) Management is concerned with the optimum attainment of organizational goals and objectives with and through other Extension management organizations are characterized by many strategies, wide spans of control, democracy, and Their management practices cannot be reduced to one standard set of operating guidelines that will work for all organizations However, all managers of professional organizations face the same challenge: to manage one's time, objectives, and resources in order to accomplish tasks and implement ideas (Waldron, 1994) Managers of extension programmes are painfully aware of the need for revision and development of the new skill sets held by today's high If change is not handled correctly, it can be more devastating then ever High performers reflect, discover, assess, and They know that a new focus on connecting the heads, hearts, and hands of people in their organization is Astute managers know what needs to be done but struggle with how to do Quite often they prefer to consider themselves as teachers or communicators rather than This results in under-utilization of the increasing amount of literature on management theory and The root of the problem is They must learn how to motivate others and build an efficient More formally defined, management is the process by which people, technology, job tasks, and other resources are combined and coordinated so as to effectively achieve organizational A process or function is a group of related activities contributing to a larger Management functions are based on a common philosophy and They centre around the following: Developing and clarifying mission, policies, and objectives of the agency or organization Establishing formal and informal organizational structures as a means of delegating authority and sharing responsibilities Setting priorities and reviewing and revising objectives in terms of changing demands Maintaining effective communications within the working group, with other groups, and with the larger community Selecting, motivating, training, and appraising staff Securing funds and managing budgets; evaluating accomplishments and Being accountable to staff, the larger enterprise, and to the community at large (Waldron, 1994b)The management functions listed above can be categorized by using the acronym POSDCORB (Bonoma & Slevin, 1978, from Gulick & Urwick, 1959): · Planning: outlining philosophy, policy, objectives, and resultant things to be accomplished, and the techniques for accomplishment · Organizing: establishing structures and systems through which activities are arranged, defined, and coordinated in terms of some specific objectives · Staffing: fulfilling the personnel function, which includes selecting and training staff and maintaining favourable work conditions · Directing: making decisions, embodying decisions in instructions, and serving as the leader of the enterprise · Coordinating: interrelating the various parts of the work · Reporting: keeping those to whom you are responsible, including both staff and public, informed · Budgeting: making financial plans, maintaining accounting and management control of revenue, and keeping costs in line with objectivesPlanningPlanning is the key management function of any extension It is the process of determining in advance what should be accomplished, when, by whom, how, and at what Regardless of whether it is planning long-term program priorities or planning a two-hour meeting, the planning aspect of management is the major contributor to success and Stated simply, "If you don't know where you are going, then you won't know when you have arrived!" Planning is the process of determining the organization's goals and objectives and making the provisions for their It involves choosing a course of action from available Planning is the process of determining organizational aims, developing premises about the current environment, selecting the course of action, initiating activities required to transform plans into action, and evaluating the The types of planning that managers engage in will depend on their level in the organization and on the size and type of the Generally there are four major types of planning exercises: strategic, tactical, contingency, and Strategic planning involves determining organizational goals and how to achieve This usually occurs at the top management Tactical planning is concerned with implementing the strategic plans and involves middle and lower Contingency planning anticipates possible problems or changes that may occur in the future and prepares to deal with them effectively as they arise (Marshall, 1992) Managerial planning is usually considered as microlevel It helps in combining resources to fulfil the overall objectives of the extension A needs assessment may initiate a need for developing a The planning process begins with the creation of a philosophy that consists of statements describing the values, beliefs, and attitudes of the Its mission statement is a proclamation of its purpose or reason for After the philosophy and mission statements have been established, various goals and objectives are Goals are usually general statements that project what is to be accomplished in the An objective is a concrete statement describing a specific Policies are predetermined guides to decision making; they establish boundaries or limits within which action may be Managers are related to policy formation in two First, they play a crucial role in implementing organizational policies that have been established by higher Second, they create policies within their departments as guides for their own work Procedures outline the series of steps to be followed when carrying out a designed policy or taking a particular course of Rules are used to provide final and definite Usually they are Planning is designing the future, anticipating problems, and imagining In short, planning is essential for anyone who wants to The functions of organizing, leading, staffing, and budgeting are means of carrying out the decisions of Everyone is a planner - a planner of meals, of work time, Of vacations, of Formal planning, however, distinguishes managers from non-managers, effective managers from ineffective Formal planning forces managers to think of the future, to set priorities, to encourage creativity, to articulate clear objectives, and to forecast the future in terms of anticipated problems and political Long-Range Planning Long-range planning is vitally important in that it focuses attention on crucial future issues which are vitally important to the It involves studying societal trends and issues, surveying current and anticipated learners' needs, and being aware of long-term research directions and changes in Many extension workers may think that such management is beyond their level of authority, control, or They may feel that such management is the prerogative of the director, the deputy minister, or the However, while senior levels of management must be involved, those who implement the objectives resulting from long-range planning should also be
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英语翻译在商务应用的重要性
Study of the economy influence from APEC against the East Asia
内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。在资讯产业已经发达的当今社会，不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。 一、何为内部控制制度 内部控制制度最先以一种"内部牵制制度"的形式于20世纪40年代在美国的企业出现。它是将一项由一人实施容易出现差错的经济业务，同时交给两位或两位以上的人员实施，客观上造成实施人之间的一种相互牵制关系，从而预防所实施的经济业务可以发生的差错。按照美国审计准则委员会提出的理论，内部控制定义为：内部控制是由企业董事会、管理阶层和其它员工实施的，为经营的效率效果、财务报告的可靠性、相关法令的遵循性等目标的达成而提供合理保证的过程。其构成要素来源于管理层经营的方式，并与管理的过程相结合。其整体架构主要由控制环境、风险评估、控制活动、资讯交流、监督等五项要素构成。 我国企业内部控制制度理论起源于20世纪80年代，但到目前为止，尚未正式提出权威性的内部控制标准体系，对内部控制的完整性、合理性及有效性缺乏一个公认的标准体系。在我国，内部控制是指在特定的组织内部为执行国家方针政策及本组织经营决策，实施既定目标，维护资产完整，保证财务收支合法性、合规性和会计资讯真实性、正确性以及保障经济运作的效益性而进行的驾驭和支配。内部控制制度是指为了保护具有组织结构的经济主体的资产完整，保证会计资料和其它有关资料的真实性和正确性，提高经营效率，促进经营方针的贯彻实施，在经济主体的内部建立或采用的一系列相互联系、相互制约的方法、程序和行为准则。 二、我国企业内部控制制度的现状 目前，绝大多数企业还未意识到内部控制制度的重要性，对内部控制制度也存在很多误解，甚至有些企业对内部控制的概念非常模糊，再加上公司治理结构上的先天不足以及组织结构和人员素质低等方面的原因，致使我国企业内部控制制度普遍薄弱。 我国企业内部控制制度的现状基本上可用几句话来概括：国有大中型企业的内部控制制度要比国有小企业完善，但执行有效性相对较差；外商投资企业的内部控制制度比较完善，执行也比较好；民营企业的内部控制制度大部分不是很完整，从完整性上说要比国有企业差，但已有制度执行情况却比国有企业要好。 由于我国管理国有企业已经有了几十年的发展历程，积累了一定的内部管理经验，一般说都有一定程度、一定范围的内部控制制度，或者说基本业务内部管理都有章可循。但由于存在着有章不循、违章不究的现象，循与不循、究与不究，一切以法人代表的意志为转移，内部控制制度执行有效性就相对较差，有点几乎形同虚设。 民营企业是改革开放的产物，处于发展阶段，在内部控制制度建设上虽然一般没有国有企业搞得那么完整，但对已有的制度，企业主大多能自觉地去实施，因此，内部控制制度执行情况相对较好。 国有企业内部控制制度最薄弱的环节在哪里？一是货币资金，二是采购业务。资金使用的随意性，采购业务中弄虚作假，吃"回扣"等现象较为严重。此外，由于国有小企业经济业务简单，运转环节少，因此，在内部控制制度建设上，普遍存在这样或者那样的问题：一是记账人员、保管人员、经济业务决策人员及经办人员没有很好的分离制约，存在出纳兼复核、采购兼保管等现象；二是重大事项决策和执行，没有很好的分离制约，存在"重大"无标准，"决策"无民主的现象；三是财产清查没有形成制度，清查期限、清查程序不明确；四是内部审计没有形成制度化，该设内审机构的不设，该配备专职或兼职内审人员的不配置，有的虽然也设了这样的部门，但往往形同虚设，独立性不强。由于存在以上四种情况，加剧了有章不循、违章不究，循与不循、究与不究，全凭企业法人代表的意志为转移的情况。 产生上述现状的原因是什么呢？我认为有以下三点： （一）受益主体不明确 为什么国有企业没有非国有企业的内部控制制度执行得好呢？从根本上讲是产权不明晰所致。国有企业产权主体缺位、权责不清，加强内部控制的受益主体不明确。而非国有企业，特别是民营企业产权明确、权责清楚，加强内部控制的受益主体也很明确。因此，这些企业才会想方设法去加强内部控制制度的建设。 公司法人治理结构是公司制的核心，而规范的公司法人治理结构，关键要看董事会能否充分发挥作用。但在我国现阶级，公司的法人治理结构"形备而实不至"，尢其体现在董事会这一重要机构没有发挥应有的职能。不少企业在改革过程中，一味地"放权让利"致使原厂长负责制的领导班子在既是经理层又进入董事会，董事会成员和经理成员高度重迭。公司董事会在很大程度上掌握在内部人手中，而作为所有者代表的董事会，既不能充当所有者的"守护神"，又不能代表所有者对经营者进行监督。这种责权不分的公司治理结构，导致内部控制如"空中楼阁"，形同虚设。 （二）法律执行环境不好 由于我国资本市场运行机制以及相应的法律、法规不是很健全，非法谋取暴利是一种普遍现象，没有真正形成有法可依、执法必严、违法必究的大环境，因此，在一个企业也就很难形成有章必循、违章必究的局面。 （三）管理人员素质偏低 控制制度是企业最重要的管理工具，但任何控制制度最终都要靠人来执行。由于存在着一些私心重、想"捞一把"的法人代表，存在着一些法制观念淡薄的企业负责人，加强内部控制制度自然只能是奢谈了。同时，一些企业负责人业务素质低，不懂内部控制制度为何物，自然也就谈不上加强内部控制制度建设了。 三、如何完善现代企业内部控制制度 （1）完善企业的控制环境 任何企业的控制活动都存在于一定的控制环境之中。所谓控制环境，是指对建立、加强或削弱特定政策、程序及其效率产生影响的各种因素，主要是指重大影响因素。控制环境的好坏直接影响到企业内部控制的贯彻和执行以及企业经营目标及整体战略目标的实现，加强和完善企业内部控制，首先应注意企业内部控制环境的建设。 完善企业内部控制环境的建设，首先要加强企业负责人的自觉控制意识。企业内部控制成败取决于企业员工的控制意识和行为，而企业负责人内部控制的自觉意识和行为又是关键。从理论上讲，内部控制本身也有局限性，其中主要是企业最高领导人控制的随意性或相互串通，搞内部人控制。因此，提高企业负责人自觉执行内部控制的意识显得尤为重要。 从我国一些企业的现状分析，这些企业不是没有内部控制，而是没有很好地执行。其中，往往是企业负责人带头不执行，破坏既定的内部控制程序，导致内部控制形同虚设或只对下不对上。 目前成立的国务院国有资产管理委员会是解决这一问题的一个很好的措施，但从长远看，还是要积极推行现代企业制度改革，真正做到所有权（责、权）和经营权分离。只有这样，才能从根本上解决内控制度执行中所存在的问题，使企业由上而下共同执行内部控制制度，从而推动我国企业内部控制环境的建设。 （2）进行全面的风险评估 面临企业内外环境的日益复杂化，以及企业间竞争的日益激烈，企业经营风险不断提高，如何辨别、分析防范和控制经营风险，已成为企业内部控制制度的重要内容之一。 一般来说，企业的风险管理就是按公司既定的经营战略，利用各种风险分析技术，找出业务风险点，并采取恰当的方法降低风险。企业的风险管理要以预防为主，即通过增加、补充或规范各内部控制环节来减轻可能面临的风险；其次，要建立内部监督机构对企业高风险区域经常进行检查，及时发现已存在的或潜在的风险；最后，要善于转嫁风险，如购买保险等。总之，企业的风险管理必须贯穿并渗透于企业内部控制的全过程。 （3）设立良好的控制活动 控制活动是确保管理阶层的指令得以实现的政策和程序。控制活动出现在整个企业内的各个阶层与各种职能部门，涉及的控制对象包括人、财、物、产、供、销等各方面。控制活动是针对关键控制点而制定的，因此，企业在制定控制活动时关键就是要寻找关键控制点。 严谨的内部控制，不仅要对企业经营管理的各个方面实行全方位的有效控制，把企业的各项经济活动全面置于经济监控之中，而且要对企业经营管理的重要方面、重要环节实行重点控制。面的控制与点的控制要有机结合，内部控制才能发挥良好的效益。在实施企业内部控制时如何找到控制点，通过点的控制起到牵一发而动全身的作用是需要认真对待的问题。企业内部控制的点应该设在三个位置上：一是资金。对企业资金的筹集、调度、使用、分配等实行严格控制，防止资金体外回圈。二是成本费用。对企业的各项成本费用支出实施严格的监管，防止出现舞弊行为。三是权力使用。对企业各经营环节、经济活动操作者的权力实施有效监控，防止权力乱用，造成经济损失。 （4）建立统一的管理资讯系统 管理资讯系统，就是向企业内各级主管部门（人员）、其它相关人员，以及企业外的有关部门（人员）提供资讯的系统。通过管理资讯系统，企业内部的员工能够清楚地了解企业的内部控制制度，知道其所承担的责任，并及时取得和交换他们在执行、管理和控制企业经营过程中所需的资讯。 一个良好的资讯系统应有助于提高内部控制的效率和效果，具体讲，应有助于控制标准的建立和修正、控制活动成效的评定、控制报告的拟定和以及改进建议的及时传达。企业应按控制系统的需要识别使用者的资讯需要，在此基础上收集、加工和处理资讯，并将这些资讯及时、准确和经济地传递（包括向下的、向上的和横向的沟通传递）给企业内的相关人员，使他们能够顺利履行其职责。 （5）加强企业的内部监督 要确保内部控制制度被切实地执行且执行的效果良好，内部控制过程就必须被施以恰当的监督。监督是一种随着时间的推移而评估制度执行质量的过程。 内部审计既是企业内部控制的一个部分，也是监督内部控制其它环节的主要力量。在内部控制的监督过程中，内部审计发挥着越来越重要的作用，内部审计通过监督控制环境和控制程序的有效性，监督企业的内部控制是否被执行并及时反馈有关执行结果的资讯，帮助企业更有效地实现预期控制目标。同时，在监控过程中，内部审计可以促进控制环境的建立、为改进控制制度提供建设性建议，为组织成功的达到所需要的内部控制水平服务。 当前，我们迫切需要呼唤企业的内部控制意识，需要理直气壮地在微观经济中加强管理和控制。必须下大决心，花大力气，整章建制，有效地建立起各项考核制度、激励制度，明确职责，严肃纪律，把内部控制的水平提起来，让内部控制制度成为企业化解风险，创造效益的武器。
学术堂精心整理了五十个新颖并好写的商务英语专业毕业论文题目，供大家参考： 1、商务英语的特点及翻译技巧 2、商务英语函电翻译技巧 3、商务英语信函的语体分析 4、浅谈商务信函的文体特征 5、商务英语学习方法探究 6、商务英语学习中跨文化交际能力的培养 7、国际商务谈判中应注意的文化因素 8、商务谈判中的跨文化冲突 9、试论普通英语与商务英语的差异 10、商务谈判中的语言艺术 11、商标名称的翻译与策略 12、广告英语的分类与分析 13、试论文化因素对商务活动的作用 14、商务英语听力策略研究 15、商务英语写作问题研究 16、商务英语考试技巧研究 17、电子商务对国际贸易的影响及对策 18、国际商务英语信函话语分析 19、商务英语发展现状浅祈 20、商务英语翻译技巧 21、商务英语函电中的文化因素初探 22、商务英语专业人才培养模式改革与实践 23、试论文化导入在商务英语教学中的作用 24、中英文广告标题的共同点 25、中英文广告传播之语言特色及跨文化问题 26、商品译文的品牌形象对商务英语翻译教学的启示 27、商务英语翻译标准初探 28、试论商务英语写作的简洁礼貌原则及写作技巧 29、我国在国际贸易中实施反倾销的应对策略 30、商务函电翻译的用词技巧 31、商标名称的翻译与策略 32、商务谈判中的语言艺术 33、商务谈判的文化障碍 34、商务英语课程设置的探讨 35、商务谈判中英语的重要性 36、商务英语学习中跨文化交际能力的培养 37、商务谈判中的跨文化冲突 38、商务英语写作中的错误与商务英语写作教学之间的关系 39、英语口语或语法在商务领域中的运用 40、浅谈英语告示语的语言特色与翻译 41、商务英语专业毕业生就业岗位探讨 42、浅谈高职学生英语听说技能的培养 43、文化差异对商务汉英翻译的影响 44、商务英语函电在对外贸易中的作用 45、浅谈商务英语写作时避免修饰语错位的方法 46、制单工作在国际结算中的地位 47、国际商务单证的作用和种类 48、浅析海运提单的风险及防范措施 49、如何翻译好日常商务文书 50、跨文化商务交际中的语言和非语言因素
新经济的最大特征是人成为最重要的生产要素，人的创造力成为企业核心的发展力，这已经成为新经济时代无可争议的真理。谁拥有最多最强的人才，谁就是市场的胜者；微软、思科、联想、宝钢、武钢、，那一家不是拥有数千名高级技术开发或管理人才。但对于这些企业老总们，最令人头疼的也是人； “IT人员不知道怎么了，你给他高薪甚至股权，他照样跳槽。”这些现象越来越成为我国大部分IT企业面临的普遍问题。笔者经过在上海宝山钢铁集团公司三年工作后，同时自己也作为一个跳槽者，经过和宝钢的人力资源部门招聘人员、被招聘大学生交流以后，发现这个问题其实受到了企业的机制、管理者风格、企业文化、人才的物质、心理需求的变化、薪酬模式、技术快速更新等一系列企业内部管理、外部环境等方面影响而产生变化。我国的企业应该如何确立自己一套可行的人力资源策略呢？在此，不想谈太多的理论，只想将一些实战中总结的经验与大家探讨： 浮躁，可能是目前许多老总们对刚刚毕业的大学生比较普遍的一个看法。有一部分大学生在求职时或刚刚开始工作时，自己还没有为公司作出什么贡献前，就先提出高薪，还要求宽松的工作环境，弹性的工作时间等等一系列要求；而且有一部分大学生频繁地跳槽，有时仅仅为了新公司比现在公司多几百元工资而已；还有一种现象，就是当今的大学毕业生在简历中夸大专业技能，或者编造经历甚至伪造学历；比如说了解某种编程语言就敢说精通、参与过某个项目就说是项目负责人。这些现象，使得老总们认为当今的大学毕业生过于浮躁。但笔者认为，这种现象并不是当今人才的主流；产生这种现象的根本是时代的变迁。新经济时代改变的不仅仅的是经济模式，它还改变着人们选择职业态度和价值观。当今大学生选择职业的态度代表了新经济的价值取向。 经过和很多自己的在宝钢工作的大学生交往,我认为,当今大学生的想法是：首先，人才认为自己的知识就能创造财富，获取薪水是应该和创造财富成正比；第二，人才关心企业的发展前景是否符合职业生涯发展、团队是否融合、企业文化是否接近自己的价值观，所以有必要先了解再下决定，选多几家很有必要。第三，技术更新不断更新给人才带来压力，他们不得不随时充实自己以免被淘汰，为此所付出的学习成本和精神压力应有所回报；第四，年轻就是资本，应该在年轻的时候追求利益最大化，要在40岁前获得可靠的物质保证。第六、以INTERNET为主信息技术的广泛使用，使得人才对人才市场的供需需求、薪酬模式有了大致的了解；同时作为自己的参考；信息的透明化使得人才与企业在商谈待遇等问题上处于知己知彼的平等位置。 企业中的大学生的离职期往往会呈现出“232”的特性。“刚到公司两个星期是一个危险期。员工在新环境下，往往会不熟悉、不适应。如果不给他明确职责角色，很容易造成人员的流失。3个月后是第二个危险期，这时员工对企业已经有了一定的了解，对同等职责的技术人员也有了了，如果在工作范围，薪资回报中不能进行合理的调整，也会形成流失。而两年是一个疲劳期，如果在两年的时间里，员工仍然得不到发展，工作也没有进步和变化，就很容易受到外界的诱惑。”笔者认为要特别注意这三个危险期，“每个企业都有一个人才流动的比率，在这个比率之内的适当流动，会为企业的发展注入新的活力，但是超过这个比率，就会给企业带来很多负面效应，无法形成稳定的企业文化，使企业的团队缺乏凝聚力和战斗力。人心不稳，也会给后来者形成一种不安全的心理。这对企业的发展是非常不利的。” “人才流动是件好事，活水才有生命力嘛，人员流动可带来技术上的交流。但流动一定要有度，否则不但给企业造成损失，对个人的发展也同样会带来不利。” 目前市场上人才流动很快,特别是IT人才,这主要有两大原因。其一，就是人才市场的供需问题。由于目前中国经济的平稳发展以及中国加入WTO后,更多的外国企业直接在中国投资，他们投资的大多都是高新技术企业这样导致该领域的人才需求突然倍增，致使人才供给相对不足,技术人才炙手可热。于是企业争相使出浑身解数来吸引人才，高薪、股票期权、优惠的福利制度…… 企业总是觉得有需要或是在某个职位空缺的时候，才想起招聘人才，这种做法存在于大多数企业，普遍认为这是个很正常的现象；其实人才是不会等到你想找他的时候，他会出现，尤其是抢手的人才，你需要别人更需要。因此，企业由于人才的流失比较大，,加上企业的发展速度也比较大,这样企业必须储备一批人才。因此你的人力资源负责人应该时时刻刻想到招聘人才，以供未来3个月的人才需求。著名的路由器生产商思科（Cisco）和网景公司（Netscape）就时时刻刻通过各种手段招聘储备人才。 珠海很多管理者说起技术人才，真是求才若渴。但一问他们有没有专职的人力资源经理，50%没有；即使有的话，要么是行政副总或者办公室主任兼任，要么是某个助理管，从实质来说，对人力资源这个职位不够重视。其实，人力资源负责人在许多大的公司里是非常重要的职位，他不仅仅是负责招聘、人事管理，而且是制定公司发展战略、进行绩效考核、薪酬设计、培训的实施者。企业认为招聘完了，培训过了，薪酬设计好了，似乎没有人力资源部门什么事了。这忽视了一个很重要的环节，就是激励；人才不但需要物质的激励，更需要精神激励，更通俗的叫做思想工作。技术部门的负责人与人力资源负责人就好象军队中的团长与政委，一个管用人、研发、开拓，一个管关心人、激励士气、缓解冲突和解决矛盾，两者是相辅相成的。人力资源，就是如何利用人力这种资源创造财富。因此请一个优秀的人力资源经理，他一样会象技术开发部门那样去创造财富。 如何招聘到合适的人才？这首先是每一个管理者最头疼的问题，登报、互联网上登广告、参加人才交流会等等都试过了，虽然简历收了一大堆，但真正挑选出的，没几个合适。其实，好的人才就在周围。“人以类聚”，这些人才平常交往最多的肯定还是技术方面的人，或者是过去大学的同学，或者是故友、网友，大家如果话不投机，肯定不会交往。因此，鼓励公司的员工推荐他们认为合适的人才进来，远比招聘来得成效高。这还有几个好处，一个对技术比较了解，容易沟通；二，对人品、性格、经历了解，不会引来那些心术不正、动机不纯之人；三，推荐人本身对公司和被推荐人无形都有一种责任感，可以起到监督作用。华为公司就经常鼓励自己的技术人员、管理人员向公司推荐人才，而且效果显著。当然，用这种方法的企业一定要拥有良好的企业文化，企业有一定的规模，而且管理好，员工与公司的关系比较密切。 招聘必须根据人才类型选择不同的方式： 普通人才找人才市场：通常普通员工、技术性不强、专业要求不高的可以通过人才市场招募到。 中级人才找网络：软硬件工程师、中低级程序员、工程师、项目主管这一类技术性、专业性强的人才最好通过网络；因为这批人最活跃，随时寻找更好的发展机会，他们频繁使用网络。因此对从网络找工作，了解、最新动态有着浓厚的兴趣，而且利用互联网找工作或求职成为时髦。 高级人才找猎头公司：至于真正的高级人才，如总经理一级、技术开发经理、财务总监等管理、技术、财务、市场等核心任务大都是被重用，薪酬待遇可观，事业有成。即使有跳槽的愿望，也不会到流动市场（招聘会、报刊广告）去选择。高级人才大部分会选择高级人才跳槽喜欢通过猎头公司或朋友推荐，可以获得薪金谈判的缓冲。更有些高级技术人才即使才华出众，有时往往人际关系能力较差，难以与人合作。这一切，需要通过猎头公司来协调完成。猎头公司的顾问们都出身于企业的中高级管理层，担任过人力资源经理或相关职位，普遍拥有MBA等学历，经验丰富；他们善于与高级人员打交道，而且有共同的语言，并且能客观分析人才的长处短处，并提供职业生涯规划，巧妙地将人才与企业联姻在一起。优秀猎头公司不仅仅能替你寻找到高级的人才，而且能替你防止你的人才被别的公司挖走，并能设计股票期权，培训你的人才，做你人才的思想工作等等。
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The strength of the competitiveness of enterprises is deciding whether the key to success in the market, but now the tobacco industry is in the critical period of reform and development, how to recognize the situation and to promote the competitiveness of the tobacco companies must pay attention at this stage the key issues and solutions Based on the analysis of tobacco company internal and external environment, to enhance the competitiveness of enterprises summary of the main factors, from the market, system building, law enforcement environment, building personnel point of view of the way to enhance the competitiveness of
Enterprise culture is the enterprise software, is the enterprise the soft Enterprise culture on ascension staff quality and enhance competitiveness, improve internal competitiveness have important This article through to the enterprise culture analysis, further expounds enterprise soft power plays in enterprise development unique And points out how to cultivate enterprise soft strength enterprise Keywords（关键词）: Enterprise soft strength; Enterprise culture; Enterprise team
ERP系统对管理的影响
Enterprise Management IncentivesA guide for employees, employers and advisersThis guidance aims to take you through the qualifying requirements for Enterprise Management Incentives (EMIs) It is divided into sections which explain each part of the legislation contained in Schedule 5 Income Tax (Earnings and Pensions) Act Detailed points are covered in a question and answer It also explains some key terms Unless otherwise stated, the statutory references in this guidance are to the Income Tax (Earnings and Pensions) Act 2003, and the abbreviations ITEPA 2003 and Sch 5 have been used Remember that if you grant EMI options you may also have to consider other laws and For example, there may be company law and regulatory requirements to comply Such matters are not covered in this guide so you should consider whether you need to take relevant professional The information contained here is for guidance EMI options must at all times comply with the provisions of Schedule 5 ITEPA What’s in this guidance * What are Enterprise Management Incentives (EMIs)? * How EMIs work * Qualifying companies * What makes an employee eligible? * About the options * Notification of grants of options * Income tax and National Insurance contributions * Capital gains tax * What happens when a company reorganises? * Useful contacts * EMI terms explainedWhat are Enterprise Management Incentives (EMIs)?EMIs are tax advantaged share They are designed to help small, higher risk companies recruit and retain employees who have the skills to help them grow and They are also a way of rewarding employees for taking a risk by investing their time and skills to help small companies achieve their How EMIs workTax advantaged share options with a market value of up to £100,000 may be granted to a qualifying employee of a qualifying company, subject to a total share value of £3 million under EMI options to all The shares must be in an independent trading company that has gross assets of no more than £30 The grant of the option is tax-free and there will normally be no tax or National Insurance contributions (NICs) for the employee to pay when the option is There will normally be no NICs charge for the If the shares are sold at a gain, any capital gains tax (CGT) charge may be reduced because taper relief will normally start from the date that the option is The employer must notify HMRC of an award of EMI options within 92 days of the grant of the Throughout this guidance all references to employer are to the employing How companies qualify for EMIFor companies to qualify they must have maximum gross assets of no more than £30 million; for groups, this applies to the assets of the group as a The company whose shares are the subject of the option must be independent, and the company or group must be Companies carrying on certain trades will not There is more detail on qualifying How options qualify for tax relief under EMIIf an option is to qualify for tax relief: * the option has to be notified to HMRC in time and as required * the company whose shares are under option has to be a qualifying company * the type of share under option has to qualify * the employee has to be eligible * the terms of the option have to What makes an employee eligibleTo qualify for EMI an employee has to be employed by the company whose shares are the subject of the option, or by a An employee must spend at least 25 hours a week working for the company or the If his hours are shorter, he must spend at least 75% of his working time working as an employee for the company or There are more details on employee How EMIs workThis section outlines the main requirements for options to qualify under EMI, they are: * the purpose of the option * the maximum entitlement of the employee and * the overall limit on options to be granted by the The purpose of the optionThe options must be granted for commercial reasons to recruit or retain employees in a company, and not as part of an arrangement one of the main purposes of which is to avoid (Para 4 Sch 5)Can a company cancel existing options and replace them with EMI options?If the option is granted to recruit or retain employees the purpose test is This will depend on the facts and all the Maximum entitlementNo employee may hold unexercised qualifying EMI options with a market value of more than £100, The market value is taken at the date of The value to be used is the unrestricted market value, that is, the value of shares under option without taking into account any restrictions or the risk of forfeitureIf an option granted to an employee causes the £100,000 limit to be exceeded, the excess will not qualify as an EMI Are there limits on the number of qualifying options that an employee may be Granted within a particular period?Y Once an employee has been granted EMI, or EMI and Company Share Option Plan (CSOP) options up to the £100,000 limit, he must wait until 3 years after the last of these options was granted before he can be granted any more EMI qualifying options, even if he has exercised or released some of the He can then be granted further EMI options to the extent that any other EMI or CSOP options then held by him are below the £100,000 (Para 6 Sch 5)How are shares valued for the purposes of the £100,000 limit?The market value of any shares for this purpose is the price they might reasonably be expected to fetch on the open market, free from any restrictions or risk of forfeiture to which they may be If the shares under option are quoted on the London Stock Exchange, the market value is based on the prices on the Stock Exchange’s Daily Official L If shares are not quoted on the London Stock Exchange, the company may offer its own In that case, HMRC may enquire into the Alternatively, the company can ask HMRC Shares and Assets Valuation (SAV) to agree a valuation with them before the option is granted or whenever a valuation is Companies, or advisers, may find this If the exercise of the option is subject to performance conditions will this affect the determination of market value?N Performance conditions are not taken into account when determining the market value of the shares under Is there a limit on the number of employees who may hold EMI options?N Any number of employees may hold EMI options in a company or group, subject to a maximum of £3 million as the total value of shares under EMI option in a Qualifying CompaniesThis section sets out the conditions a company has to meet to qualify for EMI, they are: * independence * having only qualifying subsidiaries (including qualifying property managing subsidiaries after 17 March 2004) * gross assets * trading The requirements that companies have to meet for options to qualify under EMI are similar to the requirements for the Enterprise Investment Scheme, the Corporate Venturing Scheme and Venture Capital T However, both quoted and unquoted companies can qualify for EMIIndependenceA company whose shares are subject to EMI options must not be: * a 51% subsidiary (more than 50% of its ordinary share capital owned by another company), or * controlled by another company (or another company and persons connected with it)Arrangements must not exist which could result in the company becoming a 51% subsidiary or otherwise being (Para 9 Sch 5)Control in this context means the power of one company to ensure that the affairs of another company whose shares are subject to EMI option are conducted in accordance with that company’s This may be through share ownership, voting power, or because of any powers conferred by Articles of Association or other Qualifying subsidiaries (before 17 March 2004)For options granted before 17 March 2004, all of a company’s subsidiaries must be qualifying That is, the company whose shares are subject to EMI options must: * possess, directly or indirectly, at least 75% of the share capital and the voting power of the subsidiary * be entitled to receive at least 75% of the assets of the subsidiary, in the event of a winding up or in any other circumstances, if they were all distributed * be entitled to at least 75% of profits of the subsidiary available for distribution to No other person must be able to control the subsidiary (control having the same meaning as it has for the independence )There must be no arrangements in existence by virtue of which any of these conditions would cease to be If a subsidiary company itself has subsidiaries, shares will not qualify to be used in an EMI option unless all these subsidiaries are also qualifying subsidiaries, as defined Example 1Company A has a 75% shareholding in subsidiary company B, and the same % rights to votes, assets and Company B is therefore a qualifying Company B has a 75% shareholding in subsidiary company C, and the same % rights to votes, assets and Company C it also therefore a qualifying Company A meets the EMI requirements in relation to its Example 2Company X has a 75% shareholding in subsidiary company Y, and the same % rights to votes, assets and Company Y is therefore a qualifying Company X also has a 60% shareholding in subsidiary company Z, and the same % rights to votes, assets and Company Z is not a qualifying Company X therefore fails to meets the EMI requirements, as not all of its subsidiaries are qualifying Qualifying subsidiaries (after 17 March 2004)For options granted on or after 17 March 2004 all of a company’s subsidiaries must be qualifying That is, the company whose shares are subject to EMI options must hold, directly or indirectly, more than 50% of the share capital of the (Para 11(2) Sch 5)No other person must be able to control the subsidiary (control having the same meaning as it has for the independence )There must be no arrangements in existence by virtue of which any of these conditions would cease to be There is a further requirement if the company has subsidiaries that manage Qualifying property managing subsidiariesFor options granted on or after 17 March 2004, a company will not qualify if it has a property managing subsidiary which is not a 90% subsidiary of the (Para 11A(1) Sch 5)A property managing company is one whose business consists wholly or mainly in the holding of managing of land, buildings or interest in To be a qualifying property managing subsidiary, the company whose shares are subject to EMI options must: * possess, directly, at least 90% of the issued share capital and the voting power in the subsidiary * be entitled to receive at least 90% of the assets of the subsidiary, in the event of a winding up or in any other circumstances, if they were all distributed * be entitled to at least 90% of profits of the subsidiary available for distribution to No other person must be able to control the subsidiary (control having the same meaning as it has for the independence )There must be no arrangements in existence by virtue of which any of these conditions would cease to be Gross assetsThe value of the company’s gross assets must not exceed £30 million at the date the EMI option is If the company is a member of a group of companies, the limits are applied to the gross assets of the group as a 由于篇幅有限，网址在这里-new-htm，你可以在那里看到完整。这是一篇关于企业管理的学术性文章。
Managing people effectively in extension programmes is a skill that requires constant planning and An extension programme manager can be defined as the person who is vested with formal authority over an organization or one of its sub He or she has status that leads to various interpersonal relations, and from this comes access to Information, in turn, enables the manager to devise strategies, make decisions, and implement action (Mintzberg, 1988) Management is concerned with the optimum attainment of organizational goals and objectives with and through other Extension management organizations are characterized by many strategies, wide spans of control, democracy, and Their management practices cannot be reduced to one standard set of operating guidelines that will work for all organizations However, all managers of professional organizations face the same challenge: to manage one's time, objectives, and resources in order to accomplish tasks and implement ideas (Waldron, 1994) Managers of extension programmes are painfully aware of the need for revision and development of the new skill sets held by today's high If change is not handled correctly, it can be more devastating then ever High performers reflect, discover, assess, and They know that a new focus on connecting the heads, hearts, and hands of people in their organization is Astute managers know what needs to be done but struggle with how to do Quite often they prefer to consider themselves as teachers or communicators rather than This results in under-utilization of the increasing amount of literature on management theory and The root of the problem is They must learn how to motivate others and build an efficient More formally defined, management is the process by which people, technology, job tasks, and other resources are combined and coordinated so as to effectively achieve organizational A process or function is a group of related activities contributing to a larger Management functions are based on a common philosophy and They centre around the following: Developing and clarifying mission, policies, and objectives of the agency or organization Establishing formal and informal organizational structures as a means of delegating authority and sharing responsibilities Setting priorities and reviewing and revising objectives in terms of changing demands Maintaining effective communications within the working group, with other groups, and with the larger community Selecting, motivating, training, and appraising staff Securing funds and managing budgets; evaluating accomplishments and Being accountable to staff, the larger enterprise, and to the community at large (Waldron, 1994b)The management functions listed above can be categorized by using the acronym POSDCORB (Bonoma & Slevin, 1978, from Gulick & Urwick, 1959): · Planning: outlining philosophy, policy, objectives, and resultant things to be accomplished, and the techniques for accomplishment · Organizing: establishing structures and systems through which activities are arranged, defined, and coordinated in terms of some specific objectives · Staffing: fulfilling the personnel function, which includes selecting and training staff and maintaining favourable work conditions · Directing: making decisions, embodying decisions in instructions, and serving as the leader of the enterprise · Coordinating: interrelating the various parts of the work · Reporting: keeping those to whom you are responsible, including both staff and public, informed · Budgeting: making financial plans, maintaining accounting and management control of revenue, and keeping costs in line with objectivesPlanningPlanning is the key management function of any extension It is the process of determining in advance what should be accomplished, when, by whom, how, and at what Regardless of whether it is planning long-term program priorities or planning a two-hour meeting, the planning aspect of management is the major contributor to success and Stated simply, "If you don't know where you are going, then you won't know when you have arrived!" Planning is the process of determining the organization's goals and objectives and making the provisions for their It involves choosing a course of action from available Planning is the process of determining organizational aims, developing premises about the current environment, selecting the course of action, initiating activities required to transform plans into action, and evaluating the The types of planning that managers engage in will depend on their level in the organization and on the size and type of the Generally there are four major types of planning exercises: strategic, tactical, contingency, and Strategic planning involves determining organizational goals and how to achieve This usually occurs at the top management Tactical planning is concerned with implementing the strategic plans and involves middle and lower Contingency planning anticipates possible problems or changes that may occur in the future and prepares to deal with them effectively as they arise (Marshall, 1992) Managerial planning is usually considered as microlevel It helps in combining resources to fulfil the overall objectives of the extension A needs assessment may initiate a need for developing a The planning process begins with the creation of a philosophy that consists of statements describing the values, beliefs, and attitudes of the Its mission statement is a proclamation of its purpose or reason for After the philosophy and mission statements have been established, various goals and objectives are Goals are usually general statements that project what is to be accomplished in the An objective is a concrete statement describing a specific Policies are predetermined guides to decision making; they establish boundaries or limits within which action may be Managers are related to policy formation in two First, they play a crucial role in implementing organizational policies that have been established by higher Second, they create policies within their departments as guides for their own work Procedures outline the series of steps to be followed when carrying out a designed policy or taking a particular course of Rules are used to provide final and definite Usually they are Planning is designing the future, anticipating problems, and imagining In short, planning is essential for anyone who wants to The functions of organizing, leading, staffing, and budgeting are means of carrying out the decisions of Everyone is a planner - a planner of meals, of work time, Of vacations, of Formal planning, however, distinguishes managers from non-managers, effective managers from ineffective Formal planning forces managers to think of the future, to set priorities, to encourage creativity, to articulate clear objectives, and to forecast the future in terms of anticipated problems and political Long-Range Planning Long-range planning is vitally important in that it focuses attention on crucial future issues which are vitally important to the It involves studying societal trends and issues, surveying current and anticipated learners' needs, and being aware of long-term research directions and changes in Many extension workers may think that such management is beyond their level of authority, control, or They may feel that such management is the prerogative of the director, the deputy minister, or the However, while senior levels of management must be involved, those who implement the objectives resulting from long-range planning should also be
impact：影响。作用Enterprise Resource planning Systems ：企业资源计划系统management：管理：管理部门因此翻译为：企业资源计划系统在管理上的影响