Table 2 Operation Mode of Distance Education
Mode of operation
Specific operation
superiority
Disadvantaged
typical representatives
This school operates independently.
The school is responsible for investment, construction, teaching and education.
Ensure the implementation of the overall teaching policy of the school.
The administrative management system of the school is not conducive to effective management; Lack of sufficient manpower and material resources
Tsinghua University
Cooperation between schools and commercial enterprises
Enterprises are mainly responsible for investment and construction; The school is responsible for teaching and educational affairs.
It is convenient for business operation management and professional division of labor.
The future may be restricted and influenced by policies.
Beijing No.4 Middle School Online School; People's University
The school cooperates with enterprises such as telecommunications, post and telecommunications or radio and television departments.
Joint investment by both parties; Enterprises are mainly responsible for construction; The school is responsible for teaching and educational affairs;
Reducing the investment of schools in infrastructure construction is conducive to complementary advantages.
There are certain geographical restrictions.
Shanghai Jiao Tong University
Source: CCID, 2002.
At present, most distance education is carried out in the form of school-enterprise cooperation. Usually in school, the online education college of the school is responsible for the unification of related affairs. The dean of the online education college (that is, the highest executive * * *) also serves as the vice president of the school specializing in distance education, but in daily management and operation, the vice president of the online education college is responsible; As for the leadership of the network college, it is appointed by the school and the enterprise through consultation.
(4) technical mode
Distance education can be divided into real-time and non-real-time from the technical mode. Real-time is to realize remote synchronous interactive classroom teaching through high-speed transmission system (such as satellite, dedicated line, cable TV, etc.). ); Non-real-time refers to the provision of teaching resources (including audio and video, teaching courseware, etc.). ) and learning guidance through the establishment of a website. At present, most primary and secondary schools and vocational training schools in China adopt the method of establishing websites, while colleges and universities usually adopt the combination of real-time and non-real-time methods. Specific technical models can be divided into the following five categories:
Website+computer network
Table 3 Mode 1 of Distance Education Technology
Specific operation mode
Based on the website, establish a teaching platform or virtual classroom based on the website. At the same time, put courseware and other teaching resources on the internet; Students access the school website through the Internet to obtain the required teaching resources and guidance, and communicate with teachers through email or BBS, thus completing teaching links such as discussion and answering questions; In addition, the school can also make courseware into multimedia CDs and distribute them to students together with other paper textbooks.
Youshi
The initial investment is small. If the website is based on the original campus network, the hardware investment will be very small; The system requirements for students are relatively small, and they can study at home through a computer with Internet access.
Inferior potential
The demand for network bandwidth is very high, so it is impossible to carry out real-time teaching at present. The use of the network is usually limited to sending and receiving emails, BBS discussions, assigning homework, handing in homework and solving difficult problems. The maintenance requirements of the website are high.
typical representatives
Beijing No.4 Middle School Online School and Renmin University Online School
What are the main forms of opening a shop online? What are the advantages and disadvantages of each form? Mainly B2B, B2C, C2C.
C2C means consumer to consumer. C2C, like B2B and B2C, is one of several components of e-commerce.
The difference between [blocking advertisements] is that C2C is a user-to-user mode. C2C business platform provides an online trading platform for buyers and sellers, which enables sellers to offer online auction of goods on their own initiative, and buyers can choose their own goods for bidding.
B2B refers to business-to-business e-commerce. Sometimes I write B as B, but for simplicity, I simply use its homonym B2B(2 is to also).
Advantages and Disadvantages of the Three Models of Online Education Online education is a trend, but my children chose the store organization, the elite here in Shanghai, which is quite good.
What is the main difference between chain operation mode and franchise operation mode? What are the advantages and disadvantages of each? 1, advantages of direct chain: standardized and efficient disadvantages: high cost and high risk.
2. Advantages of joining the chain: fast expansion, low risk and less investment; Disadvantages: Management difficulties.
3. Advantages of free chain: fast expansion, low risk and less investment. Disadvantages: randomness and difficulty in management.
What are the advantages and disadvantages of the intermediary business model in the auto insurance business model? This problem is too big. It is undoubtedly a paper.
The biggest drawback is that moral hazard is high, and fraudulent insurance and compensation often occur; Accounts receivable have increased substantially.
What are the main medical insurance models? 1) Principles for establishing the basic medical insurance system for urban workers: the level of basic medical insurance should be adapted to the development level of productive forces in the primary stage of socialism; All employers and their employees in cities and towns should participate in basic medical insurance and implement territorial management; The basic medical insurance premium is shared by both the employer and the employee; The basic medical insurance fund combines social pooling with individual accounts.
2) Coverage and payment method: All employers in the town, including enterprises (state-owned enterprises, collective enterprises, foreign-invested enterprises, private enterprises, etc.). ), organs, institutions, social organizations, private non-enterprise units and their employees must participate in the basic medical insurance. Whether township enterprises and their employees, owners of urban individual economic organizations and their employees participate in basic medical insurance shall be decided by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. In principle, the basic medical insurance shall be based on the administrative regions (including prefectures, cities and leagues) or counties (cities) above the prefecture level. In principle, the three municipalities directly under the Central Government, namely Beijing, Tianjin and Shanghai, shall implement overall planning within the city (hereinafter referred to as the overall planning area). All employers and their employees shall participate in the basic medical insurance in the overall planning area in accordance with the principle of territorial management. The basic medical insurance premium is paid jointly by the employer and the employees. The employer's contribution rate should be controlled at about 6% of the total wages of employees, and the employee's contribution is generally 2% of his wage income. With the development of economy, the contribution rates of employers and employees can be adjusted accordingly.
Establish basic medical insurance funds and personal accounts. The basic medical insurance premiums paid by individual employees are all included in individual accounts. The basic medical insurance premium paid by the employer is divided into two parts, one part is used to establish the overall fund, and the other part is included in the personal account. The proportion of individual accounts is generally about 30% of the employer's contribution, and the specific proportion is determined by the overall planning area according to the payment scope of individual accounts and the age of employees. The overall fund and individual account shall delimit their respective payment ranges, and shall be accounted for separately, and shall not occupy each other.
4) Properly solve the medical treatment of relevant personnel: it is stipulated that the medical treatment of retired personnel, old Red Army and disabled revolutionary soldiers above Grade B will remain unchanged, and the medical expenses will be solved according to the original funding channels; Retirees participate in the basic medical insurance, and individuals do not pay the basic medical insurance premium; On the basis of participating in basic medical insurance, national civil servants enjoy Medicaid policy; Allow the establishment of supplementary medical insurance for enterprises; The basic medical insurance premium for laid-off workers of state-owned enterprises, including unit contributions and individual contributions, shall be paid by the re-employment service center according to 60% of the average salary of local employees in the previous year.
How many data interaction modes does APICloud have? What are the advantages and disadvantages of each? There are three modes of data interaction: end interaction, cloud interaction and AJAX interaction.
1. End-to-end interaction is suitable for data cloud storage of apicloud, and there is only one APP portal;
2. cloud interaction is suitable for data cloud storage of apicloud, with WEB and APP portals.
3.ajax interaction is suitable for existing databases or using cloud storage such as apicloud, with multiple entrances.
End refers to mcm module, which encapsulates a series of APIs of data cloud into modules for easy introduction and use. In addition, it is the case of api.ajax, and any api familiar with the data cloud can be used. Compared with mcm module, the interface is more complete and depends on the bottom layer. In terms of performance, it is almost the last time to interact through the native ajax ability of jquery or js. This kind of restriction will be more and is not recommended.
This paper discusses the characteristics and development of China's tax structure model. The so-called tax structure refers to the distribution of various taxes that constitute the tax system in social reproduction and the proportional relationship between them. The formation and characteristics of China's current tax structure Since the founding of New China, China's tax system has undergone many major reforms to adapt to the development and changes of social, political and economic conditions in different periods, but the leading characteristics of turnover tax in the tax structure have never changed. The evolution of China's tax structure has gone through three stages. The first stage is from the early days of the founding of the People's Republic of China to before the Third Plenary Session of the Eleventh Central Committee of the Party. At this stage, China's tax system implements a "multi-tax and multi-levy" tax model with turnover tax as the main body. At that time, turnover tax revenue accounted for the whole tax revenue.
More than 80%. Under the background of planned economy in which state-owned enterprises account for an absolute proportion and profits are turned over, this tax structure can basically meet the financial needs of * * *, but it excludes the role of taxation in regulating the economy. The second stage is from the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China to before the 1994 tax reform. The reform of China's economic system has gradually changed the situation that the state-owned economy is "outstanding". In order to adapt to the change of tax source pattern, China * * * carried out the reform of "changing profits into taxes" in two steps in 1983 and 1984, collecting income tax for state-owned enterprises for the first time and reforming the original industrial and commercial tax system. After "changing profits into taxes", the proportion of income tax in industrial and commercial tax in China has risen rapidly. From 65438 to 0985, the proportion of income tax reached 34.3%, basically forming a set of composite tax with turnover tax as the main body, income tax as the supplement, and other taxes cooperating with each other. The third stage is the current tax structure formed after the reform of 1994 tax system. The current tax system in China was formed on the basis of the industrial and commercial tax system reform from 65438 to 0994. The focus of this reform is to adjust and optimize the tax structure. On the basis of a comprehensive introduction of value-added tax, a turnover tax system with value-added tax as the main body and consumption tax and business tax cooperating with each other is established. Uniform laws and regulations on domestic enterprise income tax and individual income tax have been promulgated and implemented. After the reform of 1994 tax system, the number of taxes in China has been reduced from 32 to 18, and the tax system structure has been simplified and tends to be reasonable. At present, China's tax system structure is similar to that of most low-income countries, and it is characterized by turnover tax. According to statistics, from 65438 to 0996, turnover tax accounted for 7 1% of the total tax revenue, and income tax accounted for 18%, of which personal income tax accounted for 2.7% and other taxes accounted for about 1 1%. This tax structure is basically in line with the development and management level of China's productive forces. However, it must be pointed out that the tax reform of 1994 strengthened the tax structure with turnover tax as the main body, and emphasized the role of value-added tax in tax design, which made the proportion of this tax too large, while the income tax with inherent stability accounted for a low proportion of the economy, especially the personal income tax. This makes China's tax structure inflexible. When the economy fluctuates, tax revenue can not only meet the expenditure demand of * * *, but also limit the role of tax in regulating the economy. Economic assumption of tax structure determines tax revenue. With the development and change of economy, the tax structure must be adjusted accordingly, and this adjustment must rely on the basic national conditions of the country and adapt to the realistic economic development situation, the policy objectives of * * * and the level of tax collection and management. The key to adjusting and perfecting China's tax system structure lies in constantly optimizing the tax system structure, ensuring timely and full fiscal revenue and promoting the effective allocation of social resources by making use of reasonable tax distribution and the mutual cooperation of main and auxiliary taxes. The core of optimizing the tax structure is to correctly select the main tax types and establish a tax system that is coordinated with other taxes. A coordinated tax system. The determination of the main tax types and the choice of tax system mode in China should first be based on China's basic national conditions, and specifically analyze the external environment of China's tax system operation, the functions and adaptation conditions of each tax type. In the next 10 ~ 15 years, the following aspects should be paid attention to in the optimization of China's tax structure. First, further improve the turnover tax system with value-added tax as the mainstay and consumption tax as the supplement. 1) Improve the VAT system. 1994 tax reform has greatly strengthened the status and role of value-added tax, making it an important factor affecting the total tax revenue. After several years of practice, the advantages of value-added tax have been fully reflected, but at the same time, its imperfections have become more and more prominent, which has had a negative impact on the economy to a certain extent. Therefore, perfecting the value-added tax system has become an important task of China's tax system marketization. First of all, we should gradually realize the transformation of the type of value-added tax. At present, China implements productive value-added tax. This kind of value-added tax is not allowed to deduct the tax included in the price of purchased fixed assets, which has obvious double taxation factors and is not conducive to enterprises with high organic capital composition. Consumer value-added tax is a widely used type of value-added tax in the world, which is beneficial to the development of high-tech enterprises, improves the scientific and technological content of products, and better embodies the neutral principle of value-added tax. Facing the 2 1 century, it is an important step to realize the transformation of China's value-added tax from production to consumption. Because the transformation of value-added tax involves reducing tax revenue and affecting the needs of public expenditure, under the current situation of insufficient financial resources in China, consumer value-added tax should be gradually implemented in areas with certain scale and conditions encouraged and supported by some countries, and then promoted to the whole country after accumulating certain experience and the national financial resources can bear it. The second is to appropriately expand the scope of value-added tax. According to the establishment and development process of China's market economy system, we should expand the scope of value-added tax collection and gradually include all trading activities in the scope of value-added tax collection. First, consider bringing the transportation, construction and installation industries closely related to industrial production and commodity circulation into the scope of value-added tax collection, then expand the scope of value-added tax coverage to all labor services, and finally cancel the business tax. 2) Adjust the consumption tax system. At present, the scope of consumption tax is difficult to adapt to the changed situation, the setting of tax items is unreasonable, the adjustment function is weakened, and the expected policy objectives are not achieved. In the next step, the scope of consumption tax should be appropriately adjusted to include some high-end luxury consumer goods and behaviors in the scope of taxation. At the same time, cancel some tax items that have been levied consumption tax, which are closely related to people's lives, and increase the applicable tax rate of some consumer goods. Second, gradually improve the income tax system. 1) unify the income tax system of domestic and foreign-funded enterprises. With the establishment and perfection of China's market economy system, the two sets of enterprise income tax systems currently implemented in China are not conducive to market competition and the requirements of establishing a unified domestic market. Therefore, according to the principle of national treatment, we should create conditions to merge the income tax of domestic and foreign-funded enterprises as soon as possible and establish a unified income tax of domestic and foreign-funded enterprises. 2) Improve the personal income tax system. Since the reform and opening up, people's living standards have improved significantly, and the pattern of national income distribution has tilted towards individuals, enriching the sources of personal income tax and becoming the most potential tax category in China. However, due to the low level of tax collection and management in China, there are still obvious loopholes in the collection and management of personal income tax, and the tax loss is serious. Therefore, strengthening the collection and management of individual income tax and improving the law enforcement environment have become the top priority of tax work. In addition, we should actively promote the reform of this tax, establish a personal income tax system that combines classification and synthesis, implement a real-name registration system for savings as soon as possible, and establish a standardized and strict taxpayer self-declaration system to give full play to the role of personal income tax in raising fiscal revenue and regulating personal income distribution. Third, improve the property tax system. Property tax is an indispensable part of the tax system in various countries and plays an important supplementary role in the main tax categories. At present, the main property taxes levied in China are property tax and land use tax, so it is difficult to form a complete property tax system. With the continuous improvement of people's income level and the increase of wealth accumulation, China should levy inheritance tax and gift tax as soon as possible to increase fiscal revenue and adjust the intergenerational income gap. In addition, while optimizing the main taxes in China, we should further reform and improve the auxiliary taxes. Combined with the current fee and tax reform in China, some new taxes, such as fuel tax, should be levied appropriately; At the same time, some old taxes that are not suitable for the economic situation will be abolished, such as the adjustment tax on the investment direction of fixed assets and the banquet tax. We should gradually establish a local tax system with China characteristics, so that China's tax structure can truly meet the needs of the operation of the socialist market economic system.
Compare the difference between traditional procurement mode and supply chain management with examples? Procurement and supply chain management are closely linked.
Generalized supply chain management includes purchasing management.
Modern enterprise management trends distinguish procurement from supply chain management. Procurement focuses on supplier-related management activities such as price \ contract, and supply chain management covers a wide range. From material procurement \ delivery \ warehousing \ internal material change \ finished products \ customer delivery, supply chain management emphasizes the planning \ coordination \ control of the internal processes of the whole company.
Simply put, procurement is the first process of supply chain management, which covers the whole enterprise operation process.
For example, in the past, state-owned enterprises often had a supply and marketing department, which was managed by integrating procurement and sales. Later, with the emphasis on sales, most enterprises separated sales in the 1990s. Later, after 2000, supply chain management was paid attention to, and some functions of procurement were integrated with warehousing, logistics and after-sales service to form supply chain management. In recent years, the collection of procurement and financial control is relatively close, which has become the company's cost control.
What are the main failure modes of lead-acid batteries? The failures of lead-acid batteries are as follows:
Corrosion deformation of (1) positive plate grid
(2) The anode active material falls off and softens.
(3) Irreversible sulfation
When the battery is overdischarged and stored in the discharged state for a long time, its negative electrode will form coarse PbSO4 _ 4 crystals which are difficult to accept charging, which is called irreversible sulfation.
(4) Thermal runaway
For lead-acid batteries with little maintenance, the charging voltage should not exceed 2.4V/ battery. In actual use, the charging voltage may be too high, so that the charging current is too large, and the generated heat increases the temperature of the battery electrolyte, which leads to the decrease of the battery internal resistance; The decrease of internal resistance enhances the charging current. The temperature rise of the battery and the excessive charging current reinforce each other, and finally it can't be controlled, resulting in the deformation, cracking and failure of the battery. Pay attention to the phenomenon that the charging voltage is too high and the battery is hot when using.