留学生essay范文：Joseph Andrew

下面整理一篇优秀的essay范文给大家- Joseph Andrew，供大家参考学习，这篇论文讨论了小说《约瑟夫·安德鲁传》。《约瑟夫·安德鲁传》是英国启蒙现实主义作家菲尔丁的第一部长篇小说。小说抛弃了当时盛行的书信体，直接以作者的视角进行叙事。在《约瑟夫·安德鲁传》中，作者为了体现对当时英国现实主义批判的主题，以其幽默风趣的语言风格，对约瑟夫等人的经历进行了宏大的叙事，对当时的英国社会进行了深刻的讽刺和嘲弄。

The biography of Joseph Andrew is the first novel by Fielding, the most famous enlightenment realist writer in the first half of the 18th century. The novel abandoned the prevailing epistolary style and narrated directly from the author's perspective. One of the authors' intentions in writing the book is to tackle another British writer, Richardson's persuasive novel Pamela. The main character is Pamela's brother Joseph, a relative of Mr. B who appeared in Pamela. Joseph works as a footman in the house of bobby. The hostess, Mrs. So Joseph began a long journey. The journey is accompanied by Joseph's lover, Fanny, and the priest, Adams. The novel's grand narrative centers on the experiences of the three men on the road. Through the description of the experiences and scenes on the road, the work reflects deeply the local customs of Britain at that time. In the biography of Joseph Andrew, Henry Fielding, in order to reflect his criticism of the British realism at that time, narrated the experience of Joseph and other people with his humorous language style, and made profound irony and ridicule on the British society at that time. This paper starts from the two main language skills used by Henry Fielding in the biography of Joseph Andrew, namely the grand narrative mode and the humorous and ironic language expression, and explores the unique artistic features in the biography of Joseph Andrew.

The grand narrative is a kind of language art that has often appeared in western literature since ancient Greece. It was originally used by ancient Greek writers as the main way to create oral literature and poetry for epic legends. It is characterized by vast scenes, numerous characters, complicated and changeable plots and magnificent momentum, which fully reflects the great achievements of historical heroes in their struggle for collective cause. Its most famous representative works are Homer's epic poem "the Odyssey" and "the Iliad", so it is commonly known as the historical poetic narrative mode. Although the epic narrative is generally used to describe serious historical figures, a genre that tells history rather than the plot of a novel, it has been successfully applied to the narrative of Joseph Andrew by Henry Fielding.

The grand narrative means that the author has to deal with a lot of complex plots and link them together organically, resulting in a very long work, which is one of the greatest artistic features of the biography of Joseph Andrew.

The long length of narration firstly means that the novel has a large scale in form, and the leap between different scenes will occur many times, which is also the main feature of epic narration. The most common way to show this kind of long scroll is to arrange the main plot in the long journey. Such as the Iliad of Homer's epic poem and Don Quixote of Spanish famous writer Cervantes, the main plot is arranged on the journey of the protagonist. Henry Fielding in order to display the biography of Joseph Andrews is needed in many of the plot, also referring to the successful practices of Homer and Cervantes predecessors, will arrange in the article the main plot of Joseph and so on three people on a long journey, according to the needs of the development of story in a planned way to arrange all kinds of story, making it a long feature of grand narrative to perfect show.

The grand structure of the biography of Joseph Andrew consists of four volumes, 64 chapters in total. The work begins with the protagonist Joseph's refusal to be seduced by Mrs. During the journey, he experienced all kinds of vicissitudes, including all kinds of human relations, and also encountered all kinds of accidents including robbery. With the great help of his friend pastor Adams, he finally got together with his girlfriend, Fanny, and realized the happy ending of his lover's marriage. During Joseph's long journey from the city to the countryside, through a series of various events, the author not only fully revealed the character characteristics of the main characters, but also described the local customs of Britain at that time in detail, fully reflecting the characteristics of the long length of the grand narrative.

Henry Fielding's long journey for the hero Joseph is punctuated by a number of deliberately arranged interludes to fully demonstrate the character of his grand narrative. These episodes are also one of the tradition of epic description of grand narrative, which can play a proper role in embellishing and explaining such grand narrative by setting it in the narrative process of major plots, so as to enhance the artistic effect of grand narrative.

Henry Fielding's interlude description of the main plot in the biography of Joseph Andrew is mainly through the interplay of his characters and the occasional accident. On the one hand, it makes the story unfold reasonably under the action of these episodes; on the other hand, it makes the main characters' images more vivid. For example, Joseph's friend and fellow traveler, Adams, was arranged by the author to fight and scold a hotel owner for some trivial matter, which was very funny. In addition, the art of "accidental discovery" is skillfully adopted to make dramatic changes in the plot of the story, so as to increase the readability of the story. At the end of the novel, for example, Joseph and his girlfriend, Fanny, are mistaken for brother and sister and cannot get married. However, Joseph "accidentally" finds out that he is Wilson's son because of a red birthmark on him.

The humorous language style is the main reason why Henry Fielding makes the biography of Joseph Andrew very readable. It is because of the existence of this kind of style, make people relaxed and happy to read the entire novel, he through all sorts of funny behavior of the characters and the words of the absurd, with all sorts of hyperbole, irony humorous style, for all the counterintuitive things that exist in the real life, the human nature of greed, stupidity, to reveal cowardice. However, the humorous language style is different from the rigid style of serious narration, nor does it have the suffocating weight of tragic narration, so that people can enjoy the pleasant reading process in the process of hearty laughter. This humorous language style is mainly reflected in the story plot and the characterization of characters.

Henry Fielding's biography of Joseph Andrew is often filled with funny and absurd stories that have a humorous effect. First of all, the author arranged cloth than the mistress of the home to pursue my man Joseph, of the house of the 18 th-century Britain in hierarchical have is a very strange thing, more ridiculous is pursuit as "inferior man" man Joseph was still not willing to accept, no matter how ms cloth than the coerced, its all because loved the country girl fang, even deported from cloth than lady don't yield, and began the long journey of the protagonist in the novel Joseph. Such plot design, while making people feel incredible, has also achieved a strong humorous effect through mocking the relevant characters. Henry Fielding gives a very vivid and slightly exaggerated account of Mrs Busby's absurd treatment of Joseph, which fills her speech and manner with humorous elements that make people laugh. 'now she often goes for a walk with Joseph in Hyde park every morning. When he was tired every minute, he leaned on Joseph's arm and spoke to him in a very special way. Every time she got out of the carriage, she caught him by the hand. When he is afraid of falling, he will grasp more tightly. Even more interesting, the author makes Mrs. "She was like a hungry female tiger looking for food and not getting anything. As she was about to fling her loving hand fiercely at Joseph, the mistress's bell suddenly rang, freeing her preconceived prey from the fate of his capture. There was also the scene of Joseph's robbery, when he met a cart full of well-dressed noblemen and women, who, instead of any noble sentiment worthy of noble status, turned a blind eye to what had happened to Joseph and went away. "There are people sitting on the ground, naked and naked." "God, what do I see? A naked man. Coachman, get out of here quickly and leave him alone.

The humorous language style in the biography of Joseph Andrew is well demonstrated in the absurd story plots, but it is mainly reflected in the comic characteristics of the characters. Henry Fielding's humorous character is revealed through the exaggeration and the discordant deviation from the normal state of the characters involved. First of all, the exaggerated description of the protagonist Joseph. Henry Fielding tried to convince people why even the mistress of the house went after the hero Joseph, because Joseph was so handsome that he was "as beautiful as a beauty". Seduced by his exquisite appearance, many women are attracted to him and do all kinds of ridiculous things. 'Mr Joseph is twenty-one and a little taller. The limbs are long and full of strength. The waist and hips are also well proportioned, with broad shoulders and strong muscles. ...... He has fine white teeth, full lips, and a soft, rosy hue. Second, there is another character whom the author laughs at, ms. As a member of the nobility of an upper class society, she should have a noble character commensurate with her status. However, in the author's works, he tries to lure Joseph, a male servant one level lower than himself, in total disregard of the dignity of the upper class society. This completely deviates from his due status and makes him a laughingstock. Take, for example, Joseph's question: "when a woman loves you, and she likes you more than any other man, think of you as a friend Are you sure you won't find her out for vanity? Tell me the truth "Finally, there is a major comic character in the work, namely the friend and travel companion of the hero Joseph, the reverend Adams. In Henry Fielding's works, Adams always presents himself as an "absent-minded", dull man. Compared with Adams's good-hearted, helpful, selfless and brave behavior in the book, this description clearly has exaggerated humorous art characteristics. Adams' external vulgarity was in sharp contrast to the goodness and nobleness of his heart. Through these discordant comparisons, Henry Fielding gave full play to the humorous artistic characteristics of the rev. Adams and was the most successful comic character described in the biography of Joseph Andrew.

The biography of Joseph Andrew is one of the most successful works written by Henry Fielding. The whole work, with its relaxed and lively style, gives an extremely vivid description of the local conditions and customs of Britain in the first half of the 18th century. In this work, Henry Fielding made full use of the artistic features of grand narrative and humorous language to deeply expose and satirize the British society at that time.

51due留学教育原创版权郑重声明：原创essay代写范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

留学生essay范文：Debt management

下面整理一篇优秀的essay范文给大家- Debt management，供大家参考学习，这篇论文讨论了负债经营。随着企业的发展，有的可能自有资金已经不能满足发展的需求，即使硬件设施跟得上，但是由于资金不足，不能投入生产，往往会导致错失良机，造成损失。这时候很多企业会选择借款去进行投资或者继续扩大规模，提高自身的竞争力，从而获得更大的利润，这就是负债经营。虽然负债经营可以给企业带来利润，但是同时，也存在各种各样的风险，稍有不慎，就会陷入财务危机。

With the development of enterprises and the expansion of scale, self-owned funds can no longer meet the development needs of enterprises. Even if the hardware facilities can keep up with them, they cannot be put into production due to insufficient funds, which will often lead to missed opportunities and losses. At this time, many enterprises will choose to borrow money for investment or continue to expand their scale to improve their competitiveness, so as to achieve greater profits. Debt management can bring profits to enterprises, but at the same time, there are all kinds of risks. A little carelessness will lead to financial crisis. Combined with the case of kaisa group, this paper analyzes various risks in the liability management of enterprises, so as to enable enterprises to correctly understand this financing method, improve the capital condition, avoid risks and maximize profits.

With the development of enterprises and the expansion of production scale, if enterprises only rely on their own accumulation to develop, it is likely to limit the production scale and even break the capital chain. In this case, enterprises can obtain funds by borrowing. As a low-cost external financing method, including bank loans, bond issuance and commercial credit, liability management has become an indispensable financing method in enterprise operation, which can not only relieve the pressure of capital, accelerate the flow of funds, but also save tax. At the same time, many failed enterprises are unable to repay due debts due to overpaying ability and excessive borrowing, and eventually go bankrupt, or are restricted by production due to debt, thus missing out on opportunities. Therefore, how to make reasonable use of debt management, control and avoid risks and maximize profits has become an inevitable problem for enterprises to solve on the road to success.

The most important reason for enterprises to use debt management is insufficient accumulation of their own, while debt management can quickly raise external funds and improve the strength of enterprises. Debt management can not only replenish capital for financing enterprises, but also collect and utilize idle funds from the society by issuing bonds to realize resource integration, which is more beneficial to realize the development strategy of enterprises.

If an enterprise raises funds by issuing shares, new shareholders have the right to vote on the operation of the company and can also share the accumulated surplus of the company, thus reducing the net earnings per share of common stock. However, in debt financing, creditors do not participate in the management of the company and do not share the accumulated earnings of the company, so as to avoid diluting the control of common shareholders.

The interest paid by the enterprise to the creditor is not related to the profit level of the enterprise. When the return rate of the enterprise's total assets changes, it will bring greater changes to the earnings per share. Because of financial leverage, owners gain more when the rate of interest on debt is lower than the rate of return on capital. Therefore, debt management is of great importance to increase the rate of return on equity capital.

Relative to equity financing, when the company goes through bankruptcy liquidation and distributes the remaining assets, the creditor takes priority in the distribution of preferred stock and common stock shareholders, and takes less risks than shareholders. Therefore, the expected investment return rate of creditors is lower than that of shareholders, which reduces the financing cost of debtors.

According to the relevant provisions of the enterprise income tax law of the People's Republic of China, debt interest can be deducted when calculating the taxable income of enterprises, so enterprises can make full use of this function to reduce the operating burden.

Because the standard of corporate debt repayment is the book value of liabilities, which is not affected by inflation and deflation, the amount that enterprises should repay is lower than the real amount of borrowed money in the case of inflation, thus alleviating the negative effect of currency depreciation.

In the process of debt management, enterprises may borrow money on a large scale because they do not want to miss the opportunity. However, they do not evaluate their solvency. In the environment of independent management and self-financing, enterprises should establish correct financial risk awareness, conduct scientific risk assessment, prevent and successfully deal with risks.

Keeping a good capital flow is an important measure to deal with risks in the operation of liabilities. When the liquidity of assets is good, when the debt crisis occurs, the liquidity is strong and the solvency is strong, so the ability to resist financial risks becomes stronger.

In the case of the good trillion industry, because of its no good risk awareness, in the process of the market, to a large amount of debt to construction and development, after the housing is locked, because 80% of the assets as part of the land, property, etc., cashability is low, causing a debt crisis, not only unable to repay, or even don't have enough working capital, eventually lead to debt restructuring. In addition, as enterprises believe that foreign currency borrowing is not a large proportion, there has been no corresponding hedging policy. For example, large adverse changes in the exchange rate will increase the pressure on enterprises to repay debts.

Enterprise in debt, the creditor will often to reduce risk and limit lines and USES of funds, so the debtor debt can be used to supplement capital, but in fact often borrowed amount is not very big, at the time of financial crisis will be failed to such problems as insufficient amount of lending or borrowing, so enterprises operating in good condition, should reserve some cash or cash equivalents, keep a reserve/some reserves financing ability, in addition to help to solve the financial crisis, to meet a good investment opportunity, can invest in a timely manner, to earn maximum profit. In addition to maintaining the right amount of cash, enterprises should improve the quality of assets and maintain the liquidity of assets.

In the case of the good trillion industry, in the first half of 2014 its cash and cash equivalents accounts for less than 9% of total assets, suggesting that companies are most of the money used for investment, business development, but the outbreak of the debt crisis has reflected the ability to raise reserve is insufficient, can't in a short time to raise money or use its own funds to return loan.

The capital structure, that is, the ratio of liabilities to equity, allows enterprises to operate in debt, on the one hand, they can obtain the tax deduction income of debt interest, on the other hand, they will get into financial difficulties due to excessive debts or failure to repay them in time. The cost brought by financial difficulties to enterprises, such as reduced operating income, reduced operating value, and debt restructuring costs, will lead to the outflow of cash from enterprises. Therefore, enterprises need to balance the income from debt tax deduction and the cost of financial difficulties. When the debt-tax return is equal to or close to the cost of financial distress, the company achieves the optimal capital structure. Working capital financing strategy refers to how to raise funds for current assets in general, using short-term sources of funds or long-term sources of funds, or both. This strategy has three types: one is the moderate financing policy, that is, to implement the matching principle of financing as far as possible, long-term investment is supported by long-term funds, and short-term investment is supported by short-term funds. Second, conservative financing policies. Short-term financial liabilities only meet the financial needs of some volatile current assets, while the other part of volatile current assets and all stable current assets are supported by long-term sources of funds. Third, the radical financing policy. Short-term financial liabilities not only meet the financial needs of volatile current assets, but also meet the financial needs of some long-term assets. If an enterprise needs to carry out liability management, it should consider the funding sources of long-term and short-term assets, and select appropriate working capital financing strategies based on its actual situation.

In the case of kaisa, as shown in figure 1, the capital structure of the company is unreasonable and the amount of liabilities is much higher than the amount of equity. The total liabilities were 149.01% higher than the total equity in 2011, and as high as 210.11% in the first half of 2014, resulting in excessive financial risks of the company.

In the course of operation, kaisa issued a large number of bonds to raise funds, with low interest expenses and issuing costs. Meanwhile, it also used bill financing with low interest rate. All of these financing methods reduce the financing cost of enterprises, so that more cash flow can be used for production development.

The market is constantly changing, and the interest rate and exchange rate are also constantly changing. If enterprises do not conduct market research before financing, they should try to use floating interest rate to calculate the interest rate when the interest rate is low. When the expected interest rate will rise, the fixed interest rate can be used to calculate the interest rate, so as to stabilize the interest expenditure. Of course, when interest rates are low, we should not blindly over-fund. When raising foreign currency funds, we should pay attention to the change of exchange rate and timely adjust the financing plan.

In debt management, many enterprises may have excessive debt or even default on debt. Such high debt causes serious financial risks and damages their own reputation, making it difficult to refinance. Therefore, enterprises should establish an effective mechanism to maintain their reputation. As for accounts receivable and payable, financial data should be sorted out in a timely manner, accounts receivable should be prepared for bad debts, and follow-up work on accounts receivable, so as to timely recover the funds that can supplement the enterprise and improve its solvency. Accounts payable, pay attention to the payment time, timely payments will reduce the effect of financial leverage, but maintain enterprise credibility, to achieve the virtuous cycle of "borrow" not hard, otherwise, although delayed payment may ease tensions and obtain the time value of money, but not conducive to the prestige, when in trouble, no one will lend a helping hand.

Debt management is the operation strategy of most enterprises, and debt does not necessarily become a burden for enterprises. If enterprises want to maximize their profits, they also need to make proper use of debt management. However, financing is bound to meet various risks. By correctly recognizing risks, taking preventive measures, controlling risks within an acceptable range and avoiding financial crisis, losses can be reduced. In addition, when borrowing, we should follow the principle of moderation, act within our means, correctly understand the double-sided nature of debt management, make good use of the positive effect, and formulate the best debt management strategy according to our actual situation, so as to make the enterprise develop better and faster.

51due留学教育原创版权郑重声明：原创essay代写范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

留学生essay：The difference between accounting and taxation

下面整理一篇优秀的essay范文给大家- The difference between accounting and taxation，供大家参考学习，这篇论文讨论了会计与税务的差异。从客观角度上看，会计与税务之间的差异大小从根本上取决于国家制定的财务会计目标与税务目标，其目标的制定又取决于国家的会计模式。会计模式主要依据国家的税制和经济水平等因素而决定。企业的会计制度主要决定因素是市场经济环境，而市场经济环境决定了企业会计工作的服务对象，同时也决定着企业会计目标走向。

With the continuous development of market economy in our country, the market environment is more toward diversified development, lead to appear a lot of differences between accounting and tax, which is complex, and the program adjustment is relatively complicated, the enterprise accounting synchronization costs and tax costs, makes the phenomenon of tax evasion, tax evasion. This essay focuses on the causes of the differences between accounting and taxation, and puts forward corresponding solutions.

With the continuous improvement of China's accounting system and standards, as well as the structure of tax system, which is mainly composed of tax laws and regulations, the two systems of maintaining economic order are now independent and influencing each other. Both are constantly improved and improved in the market economy. Although they meet the needs of the current market economy, they also bring certain problems to accounting and tax work.

From an objective perspective, the difference between accounting and taxation fundamentally depends on the financial accounting objectives and tax objectives formulated by the state, and the formulation of such goals depends on the national accounting model. Accounting model is mainly determined by national tax system, economic level, legal system, inflation, deflation and other factors. The main determinant of an enterprise's accounting system is the market economy environment, which determines the service object of an enterprise's accounting work and the direction of its accounting goals. For our country, our country's economic system and economic environment are the fundamental reasons for the difference between accounting treatment and tax treatment.

Under the drive of market economy, the Chinese government for corporate "unified collection expenditure" policy, the past planned economy mode, the state, the state of enterprise "unified collection expenditure" policy, fiscal revenue mainly enterprise economic profits, although part of the revenue from tax, but relative to the corporate profits is insignificant, also makes the planned economy system, the tax is low in the government's fiscal position. However, under the market economy model, enterprises are mostly self-financing and self-management. The way for the state to consolidate legislation is to collect taxes from enterprises, which has become the main source of fiscal revenue and greatly enhanced their status.

Under the planned economy model, accounting targets are generally based on law, which is also consistent with the goals of tax law. And under the market economy environment, the accounting goal is to take the market as the benchmark, namely fair trade. China's current market environment determines the accounting model of "meeting tax separation", which makes China's accounting treatment and tax treatment change from unity to difference.

The most important reason for an enterprise to set up an accounting management department is to reflect the financial situation and operating results of the enterprise systematically and comprehensively through accounting and provide accounting information to relevant departments. Therefore, accounting reports are mainly to let investors fully understand the enterprise's asset status and future development trend. The main purpose of taxation is to ensure the national fiscal revenue, coordinate social order and economic development, and protect the basic rights and interests of taxpayers. Due to the difference between the accounting system of enterprises and the national tax objectives, there are different goals in the same economic affairs, which leads to the difference between the two.

Accounting is mainly about the trading activities and activities of enterprises, which objectively reflects the production and operation of enterprises. Generally, the accounting subject and the tax subject should be consistent, that is, the tax paying subject is the accounting subject. However, under certain conditions, there is a big difference in time and scope between the two in cost, income and other links, which is also the main manifestation of the difference between the two premises.

In order to better mitigate the difference between accounting and tax treatment, we need to improve step by step. To improve the theoretical system of accounting and taxation in China, on the one hand, to enable Chinese enterprises to fulfill their duty of paying taxes in accordance with the legal system; On the other hand, the impact of tax on enterprises can enable enterprises to fully consider tax factors, so as to improve internal management and improve economic benefits. Further improving the theoretical system of accounting and taxation will not only transform the macro-tax principle into the concept of tax law, but also enable enterprises to show their tax payment in the accounting system through accounting theory, thus promoting the further development of China's accounting industry.

Nowadays, most enterprises deal with accounting and tax differences mainly through off-book adjustment, which can only be reflected on the books, but cannot be connected with accounting. So, enterprises should improve accounting methods, in the accounting income statement "profit" and "income taxes" project increase list "pay taxes is adjusted to increase line" between "pay taxes is adjusted to reduce lines" and "taxable income" three projects, the amount of adjustment according to the books of the subsidiary and the analysis of reference books to fill in the column, so as to objectively reflect the differences in adjustment.

The main reason for the difference between accounting and tax treatment is that there are many different items between them. Enterprises should also strengthen the training of accountants in the process of the adjustment of the differences between the two, which requires accountants to master the adjustment work skillfully and strictly require the accuracy in the adjustment process. Therefore, in order to alleviate the difference between the two, enterprises should not only employ professional accountants, but also give full play to the role of training departments, strengthen the training of accountants in existing positions, so that they can grasp the relevant laws and regulations of accounting and taxation in real time, and improve the accuracy and predictability of accounting decisions.

Nowadays, many enterprises use the difference between accounting treatment and tax treatment to conduct illegal operations, which has seriously affected the stability of China's market economy. Relevant departments should strengthen the routine inspection and give full play to the role of accounting firms and other third party organizations. In the guidance and supervision of daily accounting, problems should be found and solved, and guidance and Suggestions should be given to ensure the healthy development of China's accounting and tax work.

Nowadays, China's market economy environment is very complex, and the difference between accounting treatment and tax treatment is also an inevitable trend. It is neither realistic nor desirable to completely solve the difference between the two. Therefore, this essay advocates to alleviate the problems caused by the differences between the two. On the basis of guaranteeing the independence of the accounting system and the tax system, the accounting and tax coordination mechanism should be established and improved, so as to realize the coordinated development of accounting and tax work.

51due留学教育原创版权郑重声明：原创essay代写范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。

留学生essay：Enterprise salary management

下面整理一篇优秀的essay范文给大家- Enterprise salary management ，供大家参考学习，这篇论文讨论了企业薪酬管理。企业薪酬管理是企业人力资源管理中非常关键的一部分，而且在企业人力资源管理中具有非常重要的作用。企业薪酬管理的组成结构十分复杂，由于其面向的是整个企业内部的全体员工，所以通过薪酬管理能够更好的提高企业员工的积极性，从而能够达到激励员工的目的。

Along with our country economic development, more and more enterprises began to grow, and the number of companies in each industry are increasing, in this environment, competition between enterprises is very big also, in order to be able to make the enterprise itself to improve competitiveness, many companies are try every means to introduce talents, in addition, in the enterprise management, is also very concerned about the management of talent, and in management, enterprise talented person most concerned about is pay, therefore, strengthen enterprise salary management is very necessary, which can improve the competitiveness of the enterprises.

Enterprise salary management is an important part of human resource management and plays an important role in human resource management. The composition and structure of enterprise salary management is very complex, because it is targeted at all employees in the whole enterprise. Through salary management, employees' enthusiasm can be better improved, so as to achieve the purpose of motivating employees. Therefore how to develop the enterprise salary management measure should be fully considered all elements of the structure of the enterprise and enterprise interior existence, which for compensation form, the determination of system and level is very complex, especially which may involve some special cases, also shall be formulated separately pay, after the compensation plan, should also be able to, analyzing the specific implementation detailed to perfect, make compensation for more reasonable and accurate.

As the core component of human resource management, compensation management has three basic characteristics: first, it is highly sensitive. It is because the salary management of an enterprise involves the salary and welfare of all employees in an enterprise, so it is easy to attract attention. Second, corporate compensation management has the concealment, that is to say, the establishment of compensation management is almost confidential; Third, the salary management is special. According to the different enterprises, the enterprise salary management system is also different.

Whether for the development of the enterprise itself or for the development of the whole market, the enterprise compensation management is quite important.

The most fundamental purpose of enterprise management is to promote the development of enterprises, and the implementation of enterprise compensation management can better meet this requirement. In the process of enterprise management, scientific and effective enterprise compensation management can not only attract more talents, but also keep talents active and active in work, thus significantly improving the production and work efficiency of enterprises.

In enterprise salary management in our country, the existing enterprise insufficient attention to the compensation management, enterprise's own serious problems such as low salary management ability, which makes our country's current situation is very critical, enterprise's salary management in some enterprises, many employees can clearly aware of the enterprise salary management system is not fair. It is very necessary to reform and improve the current internal salary management system in order to improve the current situation of such bad salary. Of course, this is also one of the main goals of enterprise salary management.

At present, our country market economy system is increasingly perfect, which means that in a market economy in our country there are still many opportunities, however, we should realize that there are opportunities there will be a challenge, also there are a lot of risks, of course, this has to do with those imperfect places that exist in the current market in China has a lot to do, for the current enterprise salary management, at present our country's internal market industry did not make clear on the rules, so that every business has a lot of flexibility, according to the present situation of the enterprise management of compensation is very important, This is also an inevitable requirement in the process of enterprise management.

Throughout the current our country enterprise salary management, of which still exist quite a serious problem, in general can be summarized as the following aspects: one is the most current our country enterprise still don't realize the importance of the enterprise salary management, which is currently the most prominent problems in the enterprise's salary management, there are still quite a number of companies will simply understand the enterprise's salary management, to make the issue of enterprise employee wages plan and the incentive for employees ignored the enterprise's salary management, the enterprise knowledge of compensation management level is not enough, make enterprise salary management to a higher level the goal difficult to achieve; 2 it is to set the compensation management system is not perfect, it is also the current our country enterprise salary management of a very serious problem, must complete the compensation management of enterprises, we must perfect the salary system as its main basis, if the imperfection of the salary system, will seriously affect the enterprise salary management work; Third, it ignores the use of internal salary, but only USES external salary, which makes the burden of enterprises increase. Fourthly, in the process of formulating the salary system, we pay too much attention to equalitarianism, and fail to take into account that different salary systems should be formulated according to the differences in the difficulty of work tasks.

Through the above analysis on the necessity of enterprise salary management, it is very important to take effective measures to improve the level of enterprise salary management in order to solve the existing problems in China's current enterprise salary management.

Enterprise salary management is not simply making enterprise employee's salary or benefits distribution, more important is its relationship with the development of the entire enterprise, therefore, in the enterprise salary management, must be fully to the enterprise's own development condition and the nature of the enterprise itself into consideration, one of the most important is to focus on enterprise development strategy and values, combining both to formulate the corresponding enterprise salary system can better adapt to the development of enterprises.

The salary management of enterprises has always put the enthusiasm of enterprise talents in an important position, so as to achieve the purpose of incentive. So, in enterprise salary management, it should fully consider the key influence factors motivate employees, one of the most important is to enhance employees' mental set, rather than just material things rewards to employees of the enterprise, more should pay attention to promotion, training or travel, and many other aspects of planning, formulate a more comprehensive compensation management system.

Internal compensation become a part of the current many enterprises pay close attention to the content, the so-called internal compensation is to ongoing work for enterprise employees take reasonable allocation, make relevant staff to be satisfied in the process, of course the content itself is a kind of incentive, so, as an important part of enterprise salary is also very correct. In addition, the reasonable strengthening of internal compensation can also effectively reduce the external compensation expenditure, which can effectively control the enterprise's compensation cost.

Egalitarianism seriously affect the enthusiasm of the employees to work, so, in the process of enterprise's salary management should put an end to egalitarianism, make the formulation of wages and welfare of the imbalance was strengthened, effectively according to the different work of enterprise staff for the specific content, nature, degree of difficulty or contribution to the enterprise to enterprise salary system, so as to make the enterprise employees' enthusiasm for work and enthusiasm to improve to the largest extent, this to reach the purpose of the employees incentive, makes the enterprise human resources management efficiency is increased significantly, So as to improve the work efficiency of employees and competitiveness of enterprises.

We see from the above analysis, the enterprise salary management as an important content of human resources management, strengthen the enterprise salary management is critical for every enterprise, at present many enterprises have begun to recognize the important role of salary management, but on the whole at present the enterprise salary management present situation, there are a lot of problems, need to be addressed. Therefore, in the future development, we must take effective measures to strengthen the salary management of enterprises, so that enterprises can develop better.

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留学生essay：Overseas intellectual property frictions

下面整理一篇优秀的essay范文给大家- Overseas intellectual property frictions，供大家参考学习，这篇论文讨论了海外知识产权摩擦。海外知识产权摩擦，就是发达国家依托自身知识产权优势和先进技术水平，利用知识产权制度和相关国家政策，在保护知识产权的“正当”名义下，限制别国企业在国内外市场竞争的不正当措施和策略，以达到维护其知识产权优势和市场优势的目的。在全球经济进入产业结构重构的时代，缺乏知识产权的企业若无力改变这种局面，在全球化中就会受制于别人。

With the rise of China's economy and the rapid development of foreign trade, "made in China" has attracted more and more attention from the international community. But at the same time, the news that Chinese enterprises are confronted with intellectual property disputes in both domestic and overseas markets keeps coming up, and the issue of intellectual property rights has become an unavoidable focus in the process of Chinese enterprises participating in international competition. Intellectual property rights friction, has been related to the survival of enterprises and national economic security.

The essence of the Chinese and foreign intellectual property rights friction, it is developed countries rely on their own intellectual property rights and advanced technology level, using the intellectual property system and the related national policy, in the protection of intellectual property rights under the name of the "legitimate", restrict China's enterprises in market competition both at home and abroad of improper measures and strategies, in order to maintain the purpose of its intellectual property advantage and market advantage.

Chinese enterprises because of the lack of independent with the intellectual property rights and have to pay a hefty royalties, or because of intellectual property litigation produced huge costs and greatly increased the cost of enterprise, friction in the international market competitiveness of Chinese products, Chinese enterprises foreign direct investment and transnational production have also been affected. When the global economy enters the era of industrial restructuring, Chinese enterprises without intellectual property rights will be subject to others in globalization if they cannot change this situation.

From the perspective of development trend, from the United States to Europe, Japan, Korea and other developed countries, from labor-intensive products to high-tech products, from China's "friction" other countries to other countries' "friction" China. There is also a change from intellectual property disputes between enterprises to intellectual property systems, from corporate strategy to national strategy.

If a few years ago in our country are faced with the intellectual property rights friction, is in the developed countries think that China's intellectual property laws and regulations can not effectively protect intellectual property rights in foreign countries, export enterprises infringement is serious, is "I" friction, then the current, developed countries take advantage of their own intellectual property rights, from system design to the enterprise strategy, the government and enterprises together to battle, the implementation of unfair competition, friction into "I", in an attempt to weaken our country enterprise.

Taking the United States as an example, article 1, paragraph 8, patent law, trademark law, copyright law, trade law, anti-unfair competition law, Uruguay round agreement and customs regulations of the United States all contain a lot of intellectual property protection. For example, the "general ban password" of article 337 will also prohibit the import of all products of the same kind in the country where the defendant is located, including those not included in the defendant. The U.S. trade representative also listed China as a key subject of supervision in the special 301 report for several years. If China fails to fully implement the agreement, trade sanctions will be imposed.

Since 2002, Japan has launched a series of major measures around intellectual property, such as the publication of the outline of intellectual property strategy and the national strategy of "establishing the country with intellectual property". The eu has set up trade barriers by setting up a large number of technical standards centering on the intellectual property rights of high-end technologies. These standards, combined, cover a wide range of products, complex regulations, strong pertinence, and often have great flexibility in implementation.

The abuse is mainly manifested as the unauthorized extension of the protection period, the rejection of parallel import and the refusal of license without justified reasons. Intellectual property licensing contracts with restrictive competition clauses are mainly manifested as: unfair terms in technology trade contracts, such as regional restrictions or distribution; Scope of use or customer restrictions; Proprietary trading; The licensee is prohibited from licensing, selling, spreading or using competitive technologies in the license contract; Cross-licensing or joint venture agreements; The return or license contract requires that licensee's improvement of the licensed technology may be given to licensor or a third party; Acquisition of intellectual property rights through horizontal merger; Implementing invalid intellectual property rights; Discriminatory prices, etc.

At present, most transnational corporations have completed the global patent strategy. As the main representative of developed countries participating in international competition, they have mastered more than 80% of the patents of new technologies and new technologies in the world, controlled about 80% of the development of cutting-edge technologies and 30% of international technology transfer, and monopolized international technology trade. As a developing country, China's technology research and development starts late. Even if advanced technology is invented, it is difficult to apply for advanced and core technology patents.

There are two cases of multinational companies' malicious registration of corporate trademarks in China. One is the same kind of competitive enterprises. The other is that professional companies rely on this blackmail to swindle China's export enterprises, and become the trend of industrialization and professional operation, such as shenzhen Braun company in Hong Kong, China's pine tree electrician, le baishi beverages, lizhu medicine, black sister toothpaste and other more than 180 well-known brands. Generally, these companies first predict the possibility of entering the market of China's traditional trademarks, and then register them deliberately, and then sell the trademarks or Sue for damages under the name of "infringement".

Transnational corporations take advantage of their own intellectual property rights and choose Chinese enterprises with competitive advantages in the international market as their target. Due to intellectual property litigation time is long, three years is not the case is very normal things, during this time, multinational companies often use the power of the media, public opinion, error guide the consumer, the accused company often carrying infringement of reputation, big market, although the final multinationals may fail, but its purpose has been achieved.

As for the friction of intellectual property rights, China is on the defensive both in strategy and concrete strategy, as well as in its own strength. From a long-term perspective, China should change from passive to active and seek ways to respond.

At the government level, China should formulate the national intellectual property strategy in line with politics, economy and culture as soon as possible, establish the early warning and emergency mechanism of intellectual property barriers, establish the management system of intellectual property barriers, and speed up the formulation of China's anti-monopoly law.

To solve the problem of intellectual property right friction, enterprises should take the lead. In view of the intellectual property barrier of product export, export enterprises should keep abreast of the changing trend of consumption demand in the international market, and keep abreast of foreign policies and relevant information. We should change the export trade model that used to develop mainly by increasing the export quantity of products, and establish the development idea of relying on the progress of science and technology, increasing the content of science and technology, reducing production cost, improving product quality and expanding product functions.

Formulate international operation strategy and market diversification strategy. Regional economy has become a major trend in the development of world economy and trade. Under this model, there are relatively few kinds of trade barriers, including technical trade barriers. Therefore, Chinese enterprises should change their management ideas and marketing strategies, set up branches abroad and place investment in the main market and economic integration areas of products, which will largely bypass the restrictions on intellectual property barriers. Export enterprises should take the road of market diversification and establish an international dealer network. Close contact with foreign organizations in China, participate in large-scale domestic and foreign exhibitions and sales activities, establish information centers and other measures to increase international marketing and development efforts, so as to avoid the situation of difficulties caused by the closure of a country's market. At the same time, I have a thorough understanding of the laws and regulations of various countries in the import trade of products, and pay attention to avoiding substantially increasing the export of a product to a country or the same market at the same time.

In view of intellectual property barriers, export enterprises should strengthen their awareness of intellectual property rights, understand the laws and regulations of the relevant intellectual property rights of the exporting countries, collect relevant information, establish an early warning mechanism for intellectual property rights, and avoid the loss caused by intellectual property barriers. Only by facing the advantages of developed countries in economy, science and technology and intellectual property rights and the great pressure on China, can we develop leading industries, technologies and products with independent intellectual property rights as soon as possible, and change the passive situation of patent, can we break through foreign intellectual property barriers.

Chinese enterprises should strengthen the learning and reference of international standards and quality certification system, and select appropriate and feasible technical standards for my use in combination with their own characteristics and market development. Enterprises should master the standard frontier of the industry, strengthen cooperation with domestic and foreign enterprises, and establish standard strategic alliance if necessary.

When foreign enterprises abuse their right of complaint and intellectual property, Chinese enterprises should dare to Sue or answer the lawsuit. When intellectual property barriers occur, the wto dispute mechanism should be used actively to defend them.

51due留学教育原创版权郑重声明：原创essay代写范文源自编辑创作，未经官方许可，网站谢绝转载。对于侵权行为，未经同意的情况下，51Due有权追究法律责任。主要业务有essay代写、assignment代写、paper代写服务。