根据营改增的相关规定，下列单位提供的服务中，属于应税服务的是
根据营改增的相关规定，下列单位提供的服务中，属于应税服务的是() A、某动漫设计公司为其他单位提供动漫设计服务 B、某广告公司聘用广告制作人才为本公司设计广告 C、某运输企业为洪水灾区无偿提供汽车运输服务 D、某单位聘用的员工为本单位负责人提供专车驾驶服务
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Human Resources Development (HRD) is not a defined object, but a series of organized processes. Specific interventions, areas of expertise and practice that fall within this definition of HRD are recognized as performance improvement, organizational learning, career management and leadership development. HRD as a structure allows for individual development, potentially satisfying the organization’s goals. The development of the individual will benefit both the individual and the organization. The HRD framework views employees as an asset to the enterprise whose value will be enhanced by development: "Its primary focus is on growth and employee development and it emphasizes developing individual potential and skills" An apprentice will step through the development process to become a tradesman in their field as will a white-collar trainee to become a professional in their field. Training will allow the individual to complete a task within their field today. Training provides, maintains and enhances skills to perform the job. HRD is the framework that focuses on the organizations competencies at the first stage, training, and then developing the employee, through education, to satisfy the organizations long term needs and the individuals’ career goals and employee value. HRD can be defined simply as developing the most important section of any business by attaining or upgrading the skills and attitudes of employees at all levels in order to maximize the effectiveness of the enterprise. The people within an organization are its HR. Compared to other disciplines within Business Economics, HR Professionals have over the years in practice had difficulties in justifying HR investment, especially during recessions. This can in many ways be argued as being based on Human Capital lacking measurability, merely be cause the field has followed the measurement similar to other disciplines within Business Economics. Systems have arisen such as Learning Management Systems (LMS), Human Resource Management Systems (HRMS) and Enterprise Resource Planning (ERP). LMS has had focus on HRD, but not as an integrated part of Business Economics. Recent innovative studies and development shows that it is possible to encompass HRD as a concept of Business Economics. The concept is called HRD intelligence. HRD intelligence focuses entirely on the behavior, attitudes, skills and knowledge. When used as a concept and a sys tem HRD intelligence has the task to collect, structure, provide, promote, pull and document in formation, within or outside the control of the company, which all have the characteristics to have an influence on the success of the strategies of the business, and hereby support better business decision-making.
A. To emphasize the importance of HRD.B. To differentiate HRD from other disciplines.C. To reveal the difficulties of HRD in practice.D. To analyze HRD’ s similar measurement to other disciplines.
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