China’s accession into the WTO has triggered extensive discussions on the part of macroeconomists, both domestic and international, concerning China’s macroeconomic performance in the future. As a would-be senior enterprise manager, I have also been gravely concerned about the possible impacts that this historical event would produce on enterprise management. During my prospective studies at NYU, I plan to work on an individual project which will be entitled Designing the Optimum Management Mode for China’s Medium- and Small-Sized Enterprises After China’s Accession into the WTO. In China, the medium- and small-sized enterprises have been playing an increasingly important role in the country’s whole economy. Yet, the management of those enterprises is far from being effective. They cannot make effective use of their resources to realize their potential profits, or they have failed to properly estimate their long-term profit-making capacity. Their survival seems to be ensured when only faced with domestic competition because their competitors are equally incompetent in their management. However, their competitors after China’s entry into WTO are those international enterprises with professional management expertise. If those Chinese enterprises cannot fully utilize their resources or make strategic adjustments, their existence and profit-making ability would be seriously jeopardized. The objective of my project is to evolve a system of optimum management mode, together with its methodology and concepts, which fits the special characteristics of Chinese enterprises. In addition, I will propose some specific feasibility models. The research findings of this project would provide valuable information for those enterprises to help them achieve that they actually deserve by means of effective management.My project will proceed in this way. First, as China’s current economic system is rather unique in the entire world, a system that combines free market system with the so-called socialist system, I will conduct an analysis of both the macro and the micro economic circumstances of those enterprises. The research may lead to the following results, that the optimum management mode of China’s enterprises might differ fundamentally from that of their foreign counterparts in terms of its form of expression, although the purpose of designing the management mode is essentially the same --- the realization of profits. At the same time, I will endeavor to know the existing conditions of management in those enterprises and discover the inherent problems in their management and their potential resources. It is precisely those potential resources that are their potential profit margins. The aim of doing so is to compare and contrast the management in those enterprises with that of excellent enterprises. Those procedures will be completed before I leave China to pursue studies at your university. At least I will have to collect all the necessary materials before I proceed onto further studies during my program at your university.In the second stage of my project, I will attempt at a study of all the requisite elements that characterize optimum management mode as described by management theories. I will try to trace the process how these elements evolved and their present form of expression by studying the management cases of successful international enterprises. This step will be crucial as what I discover will be the most precious experience for Chinese enterprises. As for the choice of the cases, I will concentrate on those foreign enterprises that are analogous to their Chinese counterparts both in the scale and in the nature of business operation. Based on my understanding of the existing condition of Chinese medium- and small-sized enterprises, I will lay emphasis on the construction of corporate culture and the design of management strategies.All successful international enterprises have their correspondingly excellent corporate cultures which serve as the foundation for their constant creation of ever-increasing profits, sustained growth, and triumphs over their competitors. Most enterprise administrators in China are inheritors of the conventional mentality of the planned economy who absolutely fail in the cultivation of their corporate cultures. The successful cultivation of corporate culture requires the top management to be equipped with knowledge in administration science, psychology, organizational behavior and in other sciences, a process which demands tremendous creativity. To complete this project satisfactorily, I need to immerse myself in the coursework that your university will offer me. I also need to summarize the characteristics of corporate culture that many successful international enterprises share and the process whereby the successful corporate cultures developed. Those characteristics can be important lessons that Chinese enterprises can assimilate because China’s membership in the WTO forces its enterprises to be confronted with the similar business environment to that faced by their foreign counterparts long operating under the market economy system. Meanwhile, by combining my research findings with the actual circumstances of the Chinese enterprises, I can come up with some creative ideas as to the proper mode of corporate culture development in keeping with the characteristics of those enterprises. Moreover, the design of management strategies is something that Chinese enterprises lack. For Chinese enterprises that switch from a relatively self-enclosed market to the liberal international market, it is necessary to effect a transformation in their management strategies and this transformation will be vital for the successful transition from domestic to international markets. In terms of research methodology, I will adopt those approaches similar to those for my studies on the corporate culture.I believe that this envisioned project will contribute importantly to the enterprise management of China and it will be much more fruitful if I can secure assistance from the seasoned faculty members of your prestigious university.
学术堂整理了二十个管理学课程论文题目,供大家参考1、企业物流管理系统的设计与实现2、基于B/S结构的物流管理系统设计与实现3、Y石油钻井公司物流增效对策研究4、大型国际炼化工程项目物流特点和运作模式的发展5、BF公司电力电缆生产物流管理系统改进研究6、NS公司内部控制制度的优化7、基于供应链的建筑工程项目建材物流管理8、基于内部控制环境视角提升会计信息质量的研究9、张裕公司销售系统业务流程再造研究10、企业绩效体系管理优化研究11、A通信公司项目经理管理体制研究12、中国电信长治分公司客户服务质量提升研究13、J行广西区分行类信贷业务风险研究14、M银行太原分行劳务派遣员工激励问题研究15、中国银行山西省分行后台运营流程优化研究16、Y商业银行房地产信贷风险管理研究17、AL公司油用牡丹生态种植基地项目可行性研究18、HY公司实木家具业务战略研究19、CE公司模块厂岗位晋升制度的改进研究20、TB新式茶馆进入中国的竞争战略研究
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 2003. Detailed points are covered in a question and answer context. It also explains some key terms used.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 throughout.Remember that if you grant EMI options you may also have to consider other laws and rules. For example, there may be company law and regulatory requirements to comply with. Such matters are not covered in this guide so you should consider whether you need to take relevant professional advice.The information contained here is for guidance only. EMI options must at all times comply with the provisions of Schedule 5 ITEPA 2003.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 options. They are designed to help small, higher risk companies recruit and retain employees who have the skills to help them grow and succeed. They are also a way of rewarding employees for taking a risk by investing their time and skills to help small companies achieve their potential.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 employees.The shares must be in an independent trading company that has gross assets of no more than £30 million.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 exercised. There will normally be no NICs charge for the employer.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 granted.The employer must notify HMRC of an award of EMI options within 92 days of the grant of the option.Throughout this guidance all references to employer are to the employing company.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 whole. The company whose shares are the subject of the option must be independent, and the company or group must be trading. Companies carrying on certain trades will not qualify.There is more detail on qualifying companies.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 qualify.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 subsidiary. An employee must spend at least 25 hours a week working for the company or the group. If his hours are shorter, he must spend at least 75% of his working time working as an employee for the company or group.There are more details on employee eligibility.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 company.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 tax. (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 met. This will depend on the facts and all the circumstances.Maximum entitlementNo employee may hold unexercised qualifying EMI options with a market value of more than £100,000. The market value is taken at the date of grant. 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 option.Are there limits on the number of qualifying options that an employee may be Granted within a particular period?Yes. 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 options. 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 limit. (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 subject.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 List. If shares are not quoted on the London Stock Exchange, the company may offer its own valuation. In that case, HMRC may enquire into the valuation.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 required. Companies, or advisers, may find this helpful.If the exercise of the option is subject to performance conditions will this affect the determination of market value?No. Performance conditions are not taken into account when determining the market value of the shares under option.Is there a limit on the number of employees who may hold EMI options?No. 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 company.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 activities.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 Trusts. However, both quoted and unquoted companies can qualify for EMI.IndependenceA 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 controlled. (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 wishes. This may be through share ownership, voting power, or because of any powers conferred by Articles of Association or other document.Qualifying subsidiaries (before 17 March 2004)For options granted before 17 March 2004, all of a company’s subsidiaries must be qualifying subsidiaries. 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 shareholders.No other person must be able to control the subsidiary (control having the same meaning as it has for the independence requirement.)There must be no arrangements in existence by virtue of which any of these conditions would cease to be met.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 above.Example 1Company A has a 75% shareholding in subsidiary company B, and the same % rights to votes, assets and income. Company B is therefore a qualifying subsidiary.Company B has a 75% shareholding in subsidiary company C, and the same % rights to votes, assets and income. Company C it also therefore a qualifying subsidiary.Company A meets the EMI requirements in relation to its subsidiaries.Example 2Company X has a 75% shareholding in subsidiary company Y, and the same % rights to votes, assets and income. Company Y is therefore a qualifying subsidiary.Company X also has a 60% shareholding in subsidiary company Z, and the same % rights to votes, assets and income. Company Z is not a qualifying subsidiary.Company X therefore fails to meets the EMI requirements, as not all of its subsidiaries are qualifying subsidiaries.Qualifying subsidiaries (after 17 March 2004)For options granted on or after 17 March 2004 all of a company’s subsidiaries must be qualifying subsidiaries. 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 subsidiary. (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 requirement.)There must be no arrangements in existence by virtue of which any of these conditions would cease to be met.There is a further requirement if the company has subsidiaries that manage property.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 company. (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 land.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 shareholders.No other person must be able to control the subsidiary (control having the same meaning as it has for the independence requirement.)There must be no arrangements in existence by virtue of which any of these conditions would cease to be met.Gross assetsThe value of the company’s gross assets must not exceed £30 million at the date the EMI option is granted. If the company is a member of a group of companies, the limits are applied to the gross assets of the group as a whole.由于篇幅有限,网址在这里,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 development. An extension programme manager can be defined as the person who is vested with formal authority over an organization or one of its sub units. He or she has status that leads to various interpersonal relations, and from this comes access to information. 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 people. Extension management organizations are characterized by many strategies, wide spans of control, democracy, and autonomy. Their management practices cannot be reduced to one standard set of operating guidelines that will work for all organizations continually. 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 performers. If change is not handled correctly, it can be more devastating then ever before. High performers reflect, discover, assess, and act. They know that a new focus on connecting the heads, hearts, and hands of people in their organization is necessary. Astute managers know what needs to be done but struggle with how to do it. Quite often they prefer to consider themselves as teachers or communicators rather than managers. This results in under-utilization of the increasing amount of literature on management theory and practice. The root of the problem is implementation. They must learn how to motivate others and build an efficient team. 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 objectives. A process or function is a group of related activities contributing to a larger action. Management functions are based on a common philosophy and approach. They centre around the following: 1. Developing and clarifying mission, policies, and objectives of the agency or organization 2. Establishing formal and informal organizational structures as a means of delegating authority and sharing responsibilities 3. Setting priorities and reviewing and revising objectives in terms of changing demands 4. Maintaining effective communications within the working group, with other groups, and with the larger community 5. Selecting, motivating, training, and appraising staff 6. Securing funds and managing budgets; evaluating accomplishments and 7. 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 worker. It is the process of determining in advance what should be accomplished, when, by whom, how, and at what cost. 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 productivity. 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 achievement. It involves choosing a course of action from available alternatives. 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 outcome. The types of planning that managers engage in will depend on their level in the organization and on the size and type of the organization. Generally there are four major types of planning exercises: strategic, tactical, contingency, and managerial. Strategic planning involves determining organizational goals and how to achieve them. This usually occurs at the top management level. Tactical planning is concerned with implementing the strategic plans and involves middle and lower management. 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 planning. It helps in combining resources to fulfil the overall objectives of the extension organization. A needs assessment may initiate a need for developing a plan. The planning process begins with the creation of a philosophy that consists of statements describing the values, beliefs, and attitudes of the organization. Its mission statement is a proclamation of its purpose or reason for being. After the philosophy and mission statements have been established, various goals and objectives are defined. Goals are usually general statements that project what is to be accomplished in the future. An objective is a concrete statement describing a specific action. Policies are predetermined guides to decision making; they establish boundaries or limits within which action may be taken. Managers are related to policy formation in two ways. First, they play a crucial role in implementing organizational policies that have been established by higher management. Second, they create policies within their departments as guides for their own work groups. Procedures outline the series of steps to be followed when carrying out a designed policy or taking a particular course of action. Rules are used to provide final and definite instruction. Usually they are inflexible. Planning is designing the future, anticipating problems, and imagining success. In short, planning is essential for anyone who wants to survive. The functions of organizing, leading, staffing, and budgeting are means of carrying out the decisions of planning. Everyone is a planner - a planner of meals, of work time, Of vacations, of families. Formal planning, however, distinguishes managers from non-managers, effective managers from ineffective managers. 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 realities. Long-Range Planning Long-range planning is vitally important in that it focuses attention on crucial future issues which are vitally important to the organization. It involves studying societal trends and issues, surveying current and anticipated learners' needs, and being aware of long-term research directions and changes in technology. Many extension workers may think that such management is beyond their level of authority, control, or involvement. They may feel that such management is the prerogative of the director, the deputy minister, or the president. However, while senior levels of management must be involved, those who implement the objectives resulting from long-range planning should also be involved.
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