论文（Paper）或：dissertation（论文）或：thesis（论文）经常说的：）~English dissertation(英语论文)Graduation thesis(毕业论文)
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
thesis 论文 (一本， 如硕士，博士论文)。paper 文章(发表在杂志上的一篇 一篇的) ÄÕÂ
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。
gavin7991 - 举人 四级 说的很详细，但更加简洁明了的说法是：硕士论文用thesis， MA thesis (文学硕士论文），博士论文用dissertation, 学期论文或发表的文章可用paper，essay指篇幅较短小的文章，相当于作文类或散文类
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
“论文”一词的英文表达很多，通常因场合、用处不同而有不同的表达，下面罗列了几种，请楼主斟酌一下那一种是适合自己。*dissertation（博士学位）论文，（专题）论文，学术演讲：长而正式的论文，尤指大学里由博士学位攻读者所写的论文；学位论*disquisition专题论文；专题演讲，专题讨论：关于一个论题的正式讨论，常为书面形式*thesis命题论文：尤指出于获得学位的研究需要而改进原来观点以作为研究成果的论文*discourse （学术）讨论，研讨用的论文*paper 作业形式的，为达到某一目的或效果（如学位）而写的
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
Abstract: At present, real estate is one of the most indispensible Land Appreciation Tax, being as a taxation lever of state macro-control upon real estate industry, plays an import role in regulating the appreciation income of real estate enterprises and restraining investment Land Appreciation Tax is powerful in guaranteeing the equitable distribution of income and improving the sound development of real Tax authorities at any level are demanded to implement the State Council’s notice and essence, attach great importance to the collection and management of Land Appreciation Tax, reinforce the tax liquidation and enhance tax regulation, meanwhile, combining pre-requisition system and enterprise Key Words: Land Appreciation Tax, Land Appreciation Tax Liquidation, Land Appreciation Tax pre-
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为了点明论文的研究对象、研究内容、研究目的，对总标题加以补充、解说，有的论文还可以加副标题。非凡是一些商榷性的论文，一般都有一个副标题，如在总标题下方，添上“与××商榷”之类的副标题。另外，为了强调论文所研究的某个侧重面，也可以加副标题。如《如何看待现阶段劳动报酬的差别——也谈按劳分配中的资产阶级权利》、《开发蛋白质资源，提高蛋白质利用效率——探讨解决吃饭问题的一种发展战略》等。设置分标题的主要目的是为了清楚地显示文章的层次。有的用文字，一般都把本层次的中心内容昭然其上；也有的用数码，仅标明“一、二、三”等的顺序，起承上启下的作用。需要注重的是：无论采用哪种形式，都要紧扣所属层次的内容，以及上文与下文的联系紧密性。目录一般说来，篇幅较长的毕业论文，都没有分标题。设置分标题的论文，因其内容的层次较多，整个理论体系较庞大、复杂，故通常设目录。设置目录的目的主要是：1．使读者能够在阅读该论文之前对全文的内容、结构有一个大致的了解，以便读者决定是读还是不读，是精读还是略读等。2．为读者选读论文中的某个分论点时提供方便。长篇论文，除中心论点外，还有许多分论点。当读者需要进一步了解某个分论点时，就可以依靠目录而节省时间。目录一般放置在论文正文的前面，因而是论文的导读图。要使目录真正起到导读图的作用，必须注重：1．准确。目录必须与全文的纲目相一致。也就是说，本文的标题、分标题与目录存在着一一对应的关系。2．清楚无误。目录应逐一标注该行目录在正文中的页码。标注页码必须清楚无误。3．完整。目录既然是论文的导读图，因而必然要求具有完整性。也就是要求文章的各项内容，都应在目录中反映出来，不得遗漏。目录有两种基本类型：1．用文字表示的目录。2．用数码表示的目录。这种目录较少见。但长篇大论，便于读者阅读，也有采用这种方式的。内容提要内容提要是全文内容的缩影。在这里，作者以极经济的笔墨，勾画出全文的整体面目；提出主要论点、揭示论文的研究成果、简要叙述全文的框架结构。内容提要是正文的附属部分，一般放置在论文的篇首。写作内容提要的目的在于：1．为了使指导老师在未审阅论文全文时，先对文章的主要内容有个大体上的了解，知道研究所取得的主要成果，研究的主要逻辑顺序。2．为了使其他读者通过阅读内容提要，就能大略了解作者所研究的问题，假如产生共鸣，则再进一步阅读全文。在这里，内容提要成了把论文推荐给众多读者的“广告”。因此，内容提要应把论文的主要观点提示出来，便于读者一看就能了解论文内容的要点。论文提要要求写得简明而又全面，不要啰哩啰嗦抓不住要点或者只是干巴巴的几条筋，缺乏说明观点的材料。内容提要可分为报道性提要和指示性提要。报道性提要，主要介绍研究的主要方法与成果以及成果分析等，对文章内容的提示较全面。指示性提要，只简要地叙述研究的成果(数据、看法、意见、结论等)，对研究手段、方法、过程等均不涉及。毕业论文一般使用指示性提要。
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
你把内容打出来，我帮你翻译，叫我写，写错了岂不是白干
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每个学校的要求的格式都是不同的这个格式你学校的网址会有或者你找指导老师要实在不行，告诉我你的学校，你发给你1、论文题目：要求准确、简练、醒目、新颖。2、目录：目录是论文中主要段落的简表。（短篇论文不必列目录）3、提要：是文章主要内容的摘录，要求短、精、完整。字数少可几十字，多不超过三百字为宜。4、关键词或主题词：关键词是从论文的题名、提要和正文中选取出来的，是对表述论文的中心内容有实质意义的词汇。关键词是用作机系统标引论文内容特征的词语，便于信息系统汇集，以供读者检索。每篇论文一般选取3-8个词汇作为关键词，另起一行，排在“提要”的左下方。主题词是经过规范化的词，在确定主题词时，要对论文进行主题，依照标引和组配规则转换成主题词表中的规范词语。5、论文正文：（1）引言：引言又称前言、序言和导言，用在论文的开头。引言一般要概括地写出作者意图，说明选题的目的和意义,并指出论文写作的范围。引言要短小精悍、紧扣主题。（2）论文正文：正文是论文的主体，正文应包括论点、论据、论证过程和结论。主体部分包括以下内容：提出-论点；分析问题-论据和论证；解决问题-论证与步骤；结论。6、一篇论文的参考文献是将论文在和写作中可参考或引证的主要文献资料，列于论文的末尾。参考文献应另起一页，标注方式按《GB7714-87文后参考文献著录规则》进行。中文：标题--作者--出版物信息（版地、版者、版期）：作者--标题--出版物信息所列参考文献的要求是：（1）所列参考文献应是正式出版物，以便读者考证。（2）所列举的参考文献要标明序号、著作或文章的标题、作者、出版物信息。