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There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy. How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies? And corporate culture is the enterprise in production and management practice, gradually formed, to and comply with all the staff, with the characteristics of the organization's mission, vision, aim, spirit, values and business philosophy, as well as these ideas in production and operation practice, management system, employee behavior and enterprise the embodiment of the external image combined. It is different from the cultural nature of organizations such as culture, education, scientific research and military. The British Glass entry features its three-year programme to facilitate collaboration between glass manufacturers and government to create a decarbonisation action plan – setting out the sectors’ priorities for energy efficiency and decarbonisation in areas such as research and development, technology implementation, energy infrastructure, recycling, skills and funding. In April of this year all ten of the UK’s large-scale glass manufacturers signed up to the voluntary action plan. Sometimes when we're driving, we suddenly smell gasoline in the car, and then we get nervous. What's wrong with that? I'm sure there are a lot of drivers out there. Here's an analysis of why there's gasoline in the car. Donald trump won the presidency of the United States with the support of working-class and socially conservative white voters on the populist economic nationalist platform. Trump refused the republican traditional pro-business, close trade agenda, just as left-wing Bernie Sanders (Bernie Sanders), called for by the disruptive technology and the policy of "globalism" to free trade and migration of americans. If these measures do not satisfy his base, Mr Trump still has the last option, which the Roman emperor and other dictators have long used in difficult times at home. That is to say, he can "swing the dog" by making external threats or launching foreign military adventures, thereby dispersing his supporters from what he and republican lawmakers have done. The evolution of human beings has been through the process of inorganic small molecule, organic small molecule, organic polymer, multi-molecular system, primitive life, low animal, high animal and so on. The value phenomenon is accompanied by the development of human beings, and it is important to understand the origin of value in order to understand the value in a comprehensive and profound way, and to eliminate the many controversies existing in the theoretical circle of value. Humans evolved from lower animals, and the value phenomenon is not born, nor is it produced overnight. It has its own origins and evolves with the evolution of human beings.