In"Machines.Natural forces and the application of science",Karl Marx revealed the profound opposition between the original appeal of"machine"and"capital".He pointed out that,contrary to some popular"common sense",in the machines mass production of capitalism,workers are more deeply exploited and oppressed.In this paper,Marx's explanation on the exploitation and oppression of labor by"machine"is reviewed from the two aspects of workers'"prolongation of working time"and"enhancement of labor intensity",and Marx's analysis of the causes of"prolongation of working time"and"enhancement of labor intensity"is discussed.On the basis of emphasizing the class character of"machine"(technology),the paper puts forward that a whole set of new machine(technology)production system which is completely different from capitalist society should and can be expected.
In recent years,China has implemented large-scale tax and fee cuts,among which policies have proven effective,and among which enterprises have benefited?To address these questions,this paper analyze the data of key tax-contributing enterprises in a big city from 2016 to 2021.By examining the main tax and fee reduction measures implemented in recent years and evaluating their impact on large enterprises based on tax data,this study reveals that the intensity of"tax and fee cuts"has progressively increased each year.Notably,corporate income tax preferential policies such as additional deductions for research and development and accelerated depreciation of fixed assets have experienced rapid growth rates.The implementation of these preferential policies varies significantly depending on factors such as enterprise's tax credit rating,profit margin,and industry classification.Enterprises with high tax credit ratings enjoy an absolute advantage across all tax preferential policies.Those with higher profit margins benefit more from additional deduction and accelerated depreciation policies,while those with lower profit margins gain advantages through VAT reduction and other reduction policies.Manufacturing enterprises tend to benefit more from additional deduction and accelerated depreciation policies,whereas non-manufacturing enterprises find advantages in preferential taxation rates as well as VAT reduction policies.
John E.Romer's view of socialism is very different from the traditional or practiced view of socialism.He takes the behavior of unity and cooperation as the due meaning of socialism,and demonstrates the need and possibility of unity and cooperation in socialism.Romer analyzed the movement law of social solidarity,incorporated people's cooperation behavior into the design of socialist operation process,and proposed the cooperation mechanism based on Kantian equilibrium,which provided a new perspective for people to understand socialism.Unity and cooperation with the people as the main body is an important driving force for China's socialist modernization process.Innovating specific mechanisms for solidarity and cooperation,uniting the widest possible range of people and mobilizing all positive factors will help consolidate the spiritual foundation for the development of the cause of the Party and the people.
With the deepening of reform and opening up,China has gradually formed an industrial system dominated by manufacturing and has followed a development strategy based on comparative advantages.This strategy has effectively propelled China's significant progress in technological innovation,scientific talent,and high-end manufacturing.This study aims to explore the impact of following a development strategy based on comparative advantages on promoting the coordinated development of the economy,society and environment,then achieving inclusive and sustainable development.Based on data from 282 cities in China from 2003 to 2021,a spatial econometric model is employed to empirically investigate the spatial correlation,spatial spillover effects,and regional heterogeneity between the development strategy based on comparative advantages and inclusive and sustainable development.Furthermore,the study discusses the crucial regulatory roles of the market and the government in this relationship.The results indicate that the development strategy based on comparative advantages in one region has a positive impact on the inclusive and sustainable development of both the local and neighboring regions.The differences in comparative advantages between different regions promote the formation of complementary industrial structures,thereby fostering economic cooperation and coordinated development.The eastern region exhibits stronger driving effects and spatial spillover effects of comparative advantages compared to the central and western regions,which can be attributed to its developed infrastructure and higher production efficiency.The government and the market play important roles in achieving inclusive and sustainable development through following a development strategy based on comparative advantages.To achieve regional coordinated and inclusive sustainable development,the study proposes a series of strategies.Firstly,establish regional cooperation mechanisms to achieve resource sharing and optimization.Secondly,increase investment in infrastructure construction to enhance the level of transportation,energy,information communication,and environmental facilities.Thirdly,strengthen the construction of social security and public service systems to improve the coverage of education and healthcare services.Fourthly,explore and utilize comparative advantages to promote industrial structure upgrading and transformation.Fifthly,optimize urban planning and land use to enhance the development benefits and quality of life in cities.
With the rapid development of China's medical device industry,medical device enterprises have joined the wave of cross-border M&A.However,while gaining opportunities,it will inevitably be accompanied by great risks.There are risks in all stages of cross-border mergers and acquisitions.If not timely and accurate identification and take effective measures to prevent,it will lead to the failure of M&A.Therefore,this paper studies the risk identification and prevention in the preparation,implementation,and integration stages of cross-border mergers and acquisitions of medical device enterprises by selecting the cross-border M&A case of Mindray acquisition Hytest Invest Oy,using risk management theory,information asymmetry theory and synergy effect theory in order to avoid the failure of cross-border mergers and acquisitions.
