# Bảng A5.2: Cách ứng phó với cảm xúc buồn bã/lo âu

| TT | Cách ứng phó với cảm xúc buồn bã/lo âu | Không làm như vậy | Làm ngay hoặc vài giờ sau đó | Làm sau đó 1 vài ngày | Làm sau đó khoảng 1 tuần |
|----|-----------------------------------------|------------------|----------------------------|---------------------|------------------------|
| 1 | Em tìm hiểu chuyện gì đang xảy ra và tìm cách để giải quyết vấn đề . | 0 | 1 | 2 | 3 |
| 2 | Em tự nói với bản thân mình là những chuyện xảy ra không có gì là quan trọng, vẫn còn nhiều thứ ý nghĩa xung quanh. | 0 | 1 | 2 | 3 |
| 3 | Em khóc. | 0 | 1 | 2 | 3 |
| 4 | Em kìm nén cảm xúc đó lại và tiếp tục công việc của mình. | 0 | 1 | 2 | 3 |
| 5 | Em tâm sự với bạn bè hoặc người thân để mong nhận được sự thông cảm, động viên, an ủi. | 0 | 1 | 2 | 3 |
| 6 | Em nghĩ mình không sao, dù một số thứ không như ý muốn của em. | 0 | 1 | 2 | 3 |
| 7 | Em chẳng làm gì cả (vì nghĩ mình không thể giải quyết được vấn đề). | 0 | 1 | 2 | 3 |
| 8 | Em cố gắng loại bỏ những chuyện đó ra khỏi tâm trí của mình để quên hết toàn bộ sự việc. | 0 | 1 | 2 | 3 |
| 9 | Em tìm cảm giác dễ chịu hơn bằng cách sử dụng chất kích thích: uống cafe hay hút thuốc, uống rượu, uống thuốc an thần... | 0 | 1 | 2 | 3 |
| 10 | Em tìm cách giải trí/thư giãn, chẳng hạn như: nghe nhạc hay đọc sách, chơi nhạc cụ, xem tivi, lướt web, chơi điện tử, chơi thể thao, đi dạo, gặp gỡ, đi chơi với bạn bè... | 0 | 1 | 2 | 3 |
| 11 | Em cho rằng em phải chịu trách nhiệm về những gì xảy ra và quở trách chính mình. | 0 | 1 | 2 | 3 |
| 12 | Em không muốn tiếp xúc, nói chuyện với ai cả. | 0 | 1 | 2 | 3 |
| 13 | Em nghĩ về những điều tồi tệ ở trong tình huống đã xảy ra. | 0 | 1 | 2 | 3 |
| 14 | Em suy nghĩ làm thế nào để giải quyết tốt tình huống đó. | 0 | 1 | 2 | 3 |
| 15 | Em thuyết phục bản thân rằng dù có vẻ tồi tệ thật nhưng tình hình không đến nỗi quá xấu như em suy tưởng. | 0 | 1 | 2 | 3 |
| 16 | Em làm việc một cách chán nản. | 0 | 1 | 2 | 3 |
| 17 | Em lấy lại bình tĩnh để kiềm chế cảm xúc của mình. | 0 | 1 | 2 | 3 |
| 18 | Em xin lời khuyên về những cái cần phải làm để giải quyết vấn đề hay xin sự giúp đỡ từ những người khác (bố mẹ, anh chị em, thầy cô, bạn bè, chuyên gia tư vấn, tham vấn). | 0 | 1 | 2 | 3 |
| 19 | Em học cách chung sống với những điều không như em mong muốn. | 0 | 1 | 2 | 3 |
| 20 | Em để mọi việc đến đâu thì đến. | 0 | 1 | 2 | 3 |
| 21 | Em xem như không có chuyện gì và chuyển sang làm việc khác. | 0 | 1 | 2 | 3 |
| 22 | Em tự làm thương bản thân (đập đầu vào tường, cứa tay cho chảy máu, tự đánh bản thân...). | 0 | 1 | 2 | 3 |
| 23 | Em làm những việc yêu thích để ít tập trung vào cảm xúc khó chịu đó. | 0 | 1 | 2 | 3 |
| 24 | Em nghĩ đó là lỗi của em, cho nên em tự dày vò, chỉ trích, nguyền rủa bản thân mình. | 0 | 1 | 2 | 3 |
| 25 | Em dành thời gian ở một mình để suy nghĩ về những chuyện đã xảy ra. | 0 | 1 | 2 | 3 |
| 26 | Em nghĩ đây là một điều khủng khiếp đối với em. | 0 | 1 | 2 | 3 |

---
P5

# 表 A5.2：应对悲伤/焦虑情绪的方法

| 序号  | 应对悲伤/焦虑情绪的方法  | 不这样做  | 立即或几小时后做  | 几天后做  | 大约一周后做  |
|----|-----------------------------------------|------------------|----------------------------|---------------------|------------------------|
| 1 | 我了解发生了什么事，并寻找解决问题的方法。  | 0 | 1 | 2 | 3 |
| 2 | 我告诉自己，发生的事情并不重要，周围还有很多有意义的事情。  | 0 | 1 | 2 | 3 |
| 3 | 我哭泣。 | 0 | 1 | 2 | 3 |
| 4 | 我压抑住那种情绪，继续做我的工作。  | 0 | 1 | 2 | 3 |
| 5 | 我向朋友或亲人倾诉，希望得到理解、鼓励和安慰。  | 0 | 1 | 2 | 3 |
| 6 | 我认为我没事，尽管有些事情不如我意。  | 0 | 1 | 2 | 3 |
| 7 | 我什么也不做（因为认为自己无法解决问题）。  | 0 | 1 | 2 | 3 |
| 8 | 我努力把那些事情从脑海中清除，以便忘记整个事件。 | 0 | 1 | 2 | 3 |
| 9 | 我通过使用兴奋剂来寻求更舒适的感觉：喝咖啡、抽烟、喝酒、吃镇静剂……  | 0 | 1 | 2 | 3 |
| 10 | 我寻找娱乐/放松的方式，例如：听音乐、读书、演奏乐器、看电视、上网、玩电子游戏、做运动、散步、与朋友见面/出去玩……  | 0 | 1 | 2 | 3 |
| 11 | 我认为我对发生的事情负有责任，并自责。  | 0 | 1 | 2 | 3 |
| 12 | 我不想和任何人接触或交谈。  | 0 | 1 | 2 | 3 |
| 13 | 我回想已发生情况中的糟糕之处。  | 0 | 1 | 2 | 3 |
| 14 | 我思考如何更好地处理那种情况。  | 0 | 1 | 2 | 3 |
| 15 | 我说服自己，虽然看起来确实很糟糕，但情况并没有我想象的那么坏。  | 0 | 1 | 2 | 3 |
| 16 | 我沮丧地工作。  | 0 | 1 | 2 | 3 |
| 17 | 我恢复冷静以控制自己的情绪。  | 0 | 1 | 2 | 3 |
| 18 | 我就解决问题需要做的事情寻求建议，或向他人（父母、兄弟姐妹、老师、朋友、咨询专家、顾问）寻求帮助。  | 0 | 1 | 2 | 3 |
| 19 | 我学会与那些不如我意的事情共处。  | 0 | 1 | 2 | 3 |
| 20 | 我听其自然，顺其发展。  | 0 | 1 | 2 | 3 |
| 21 | 我装作什么都没发生，然后去做别的事情。 | 0 | 1 | 2 | 3 |
| 22 | 我自我伤害（头撞墙、割手流血、打自己……）。  | 0 | 1 | 2 | 3 |
| 23 | 我做一些喜欢的事情，以减少对那种不愉快情绪的关注。  | 0 | 1 | 2 | 3 |
| 24 | 我认为是我的错，所以我折磨、指责、诅咒自己。  | 0 | 1 | 2 | 3 |
| 25 | 我花时间独处，思考发生的事情。  | 0 | 1 | 2 | 3 |
| 26 | 我认为这对我是件可怕的事情。  | 0 | 1 | 2 | 3 |

---
P5

# Table A5.2: Ways to cope with sadness/anxiety

| No.  | Ways to cope with sadness/anxiety  | Do not do this  | Do immediately or a few hours later | Do a few days later  | Do about a week later  |
|----|-----------------------------------------|------------------|----------------------------|---------------------|------------------------|
| 1 | I find out what is happening and look for ways to solve the problem.  | 0 | 1 | 2 | 3 |
| 2 | I tell myself that what happened is not important, that there are still many meaningful things around.  | 0 | 1 | 2 | 3 |
| 3 | I cry. | 0 | 1 | 2 | 3 |
| 4 | I suppress that emotion and continue with my work.  | 0 | 1 | 2 | 3 |
| 5 | I confide in friends or relatives, hoping to receive understanding, encouragement, and comfort.  | 0 | 1 | 2 | 3 |
| 6 | I think I'm okay, even though some things are not as I wish.  | 0 | 1 | 2 | 3 |
| 7 | I do nothing at all (because I think I can't solve the problem).  | 0 | 1 | 2 | 3 |
| 8 | I try to remove those things from my mind to forget the entire event.  | 0 | 1 | 2 | 3 |
| 9 | I seek a more pleasant feeling by using stimulants: drinking coffee or smoking, drinking alcohol, taking sedatives... | 0 | 1 | 2 | 3 |
| 10 | I look for ways to entertain/relax, such as: listening to music or reading books, playing musical instruments, watching TV, surfing the web, playing video games, playing sports, going for a walk, meeting up, going out with friends...  | 0 | 1 | 2 | 3 |
| 11 | I believe I am responsible for what happened and blame myself.  | 0 | 1 | 2 | 3 |
| 12 | I don't want to interact or talk to anyone.  | 0 | 1 | 2 | 3 |
| 13 | I think about the bad things in the situation that occurred.  | 0 | 1 | 2 | 3 |
| 14 | I think about how to best resolve that situation.  | 0 | 1 | 2 | 3 |
| 15 | I convince myself that although it seems really bad, the situation is not as terrible as I imagine.  | 0 | 1 | 2 | 3 |
| 16 | I work dejectedly.  | 0 | 1 | 2 | 3 |
| 17 | I regain my composure to control my emotions.  | 0 | 1 | 2 | 3 |
| 18 | I ask for advice on what needs to be done to solve the problem or seek help from others (parents, siblings, teachers, friends, consultants, counselors).  | 0 | 1 | 2 | 3 |
| 19 | I learn to live with things that are not as I wish.  | 0 | 1 | 2 | 3 |
| 20 | I let things take their course.  | 0 | 1 | 2 | 3 |
| 21 | I act as if nothing happened and move on to do something else.  | 0 | 1 | 2 | 3 |
| 22 | I self-harm (e.g., banging my head against the wall, cutting myself until I bleed, hitting myself...).  | 0 | 1 | 2 | 3 |
| 23 | I do things I enjoy to focus less on that uncomfortable feeling.  | 0 | 1 | 2 | 3 |
| 24 | I think it's my fault, so I torment, criticize, and curse myself.  | 0 | 1 | 2 | 3 |
| 25 | I spend time alone to think about what happened.  | 0 | 1 | 2 | 3 |
| 26 | I think this is a terrible thing for me.  | 0 | 1 | 2 | 3 |

---
P5


art
turismo

Festa Junina 14 de Junho
HOTEL FAZENDA
São João em São Pedro – SP

艺术
旅游

六月节 6月14日
农场酒店
圣若昂节于圣佩德罗市 – 圣保罗州

art
Tourism

June Festival June 14th
FARM HOTEL
Saint John in São Pedro – SP


L’économie des conventions, méthodes et résultats

Tome 1 : Débats

惯例经济学：方法与结果

第1卷：辩论

The Economics of Conventions, Methods and Results

Volume 1: Debates


収納にオススメ！
無印良品の竹材ボックス

收纳推荐！
无印良品的竹制收纳盒

Recommended for Storage!
MUJI's Bamboo Box


6
코로나19와 의료서비스 이용 경험

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〈표 3〉 의료기관 유형별 외래서비스 이용 방법과 진료 당일 현장 대기 시간

| | |2019년(1~6월)|  |2020년(1~6월)| |
|---|---|---|---|---|---|
| | |구성비(%)|진료 당일 현장 대기 시간(분)|구성비(%)|진료 당일 현장 대기 시간(분)|
|전체|당일 진료|75.5|20.1|71.7|18.4|
| |예약 진료|24.5|21.8|28.3|18.9|
|병원|당일 진료|46.6|25.9|42.4|22.7|
| |예약 진료|53.4|25.1|57.6|21.7|
|의원|당일 진료|90.5|18.8|85.6|17.0|
| |예약 진료|9.5|16.6|14.4|14.6|
|한방 병·의원|당일 진료|84.0|17.5|84.0|17.2|
| |예약 진료|16.0|15.9|16.0|16.9|
|치과 병·의원|당일 진료|39.7|19.9|39.4|20.6|
| |예약 진료|60.3|15.9|60.6|15.2|

자료: 2019년 및 2020년 의료서비스 경험조사.
주: 1) 예약한 경우 예약한 시간으로부터 대기한 시간임.
  2) 전체는 종합적 중 일반 의료기관과 유형별 기타(보건의료원, 보건소, 보건진료소, 보건지소)로 응답한 사람 0.7%(2020년 기준)를 포함함.

#  03. 의료서비스 이용 중 감염 불안 경험 $ ^{10)} $

코로나19가 확산하여 가던 2020년 상반기 의료서비스 이용자의 15.6%가 병·의원을 방문하는 동안 감염에 대한 불안감을 느꼈음.

• 이는 2019년 상반기(6.2%)에 비해 두 배 이상 높은 수치임.

• 의료서비스 이용 유형에 따라 살펴보면, 외래서비스 이용자는 15.1%가, 입원서비스 이용자는 18.7%가 병·의원에서 감염 불안을 경험함.

성별로는 여성 인구(16.7%), 연령별로는 15~19세 인구(19.5%), 의료기관의 유형에 따라서는 치과병·의원 방문자(19.3%)가 감염에 대한 불안을 크게 느꼈음.

5개 권역별로는 충청권(15.9%)과 경상권(12.0%)에서 감염 불안이 높았음.

---

10)의료서비스 경험조사에서는 “의료기관을 이용하는 동안 감염에 대한 불안감을 느낀 적이 있습니까?”로 질문을 하고 있으며, 코로나19와 같은 감염병에 대한 불안감에 한정하여 경험을 확인한 것이 아님. 다만을 보는 중에 발생가능한 초초감, 바람 감염관리 아니라 격증 감염에 대한 포괄적인 질문이므로 결과 해석에 주의가 필요함.

6
新冠肺炎与医疗服务使用体验

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〈表3〉 各类型医疗机构门诊服务使用方式与诊疗当日现场等待时间

| | |2019年(1~6月)|  |2020年(1~6月)| |
|---|---|---|---|---|---|
| | |构成比(%)|诊疗当日现场等待时间(分钟)|构成比(%)|诊疗当日现场等待时间(分钟)|
|整体|当日诊疗|75.5|20.1|71.7|18.4|
| |预约诊疗|24.5|21.8|28.3|18.9|
|医院|当日诊疗|46.6|25.9|42.4|22.7|
| |预约诊疗|53.4|25.1|57.6|21.7|
|诊所|当日诊疗|90.5|18.8|85.6|17.0|
| |预约诊疗|9.5|16.6|14.4|14.6|
|韩医医院·诊所|当日诊疗|84.0|17.5|84.0|17.2|
| |预约诊疗|16.0|15.9|16.0|16.9|
|牙科医院·诊所|当日诊疗|39.7|19.9|39.4|20.6|
| |预约诊疗|60.3|15.9|60.6|15.2|

数据来源： 2019年及2020年医疗服务体验调查。

注：1） 预约情况下，为从预约时间起开始等待的时间。
2） 整体数据包括了回答为综合医疗机构中的普通医疗机构以及按类型划分的其他（保健医疗院、保健所、保健诊疗所、保健分所）的受访者，占0.7%（以2020年为准）。

#  03. 医疗服务使用过程中对感染的焦虑体验 $ ^{10)} $

在新冠肺炎疫情扩散的2020年上半年，15.6%的医疗服务使用者在访问医院和诊所期间感受到了对感染的焦虑。

• 这一数值与2019年上半年(6.2%)相比，高出两倍以上。

• 按医疗服务使用类型来看，门诊服务使用者中有15.1%，住院服务使用者中有18.7%在医院和诊所经历了对感染的焦虑。

按性别分，女性人群(16.7%)，按年龄分，15~19岁人群(19.5%)，按医疗机构类型分，牙科医院和诊所的就诊者(19.3%)对感染的焦虑感更强。

按5个区域划分，忠清圈(15.9%)和庆尚圈(12.0%)的感染焦虑较高。
---

10）在医疗服务经验调查中，提问“在利用医疗机构期间，您是否感到过对感染的焦虑？”，这并非仅限于对新冠肺炎等传染病的焦虑。该问题是一个涵盖了在就医过程中可能产生的焦虑感、针对感控管理的担忧等各方面的综合性提问，因此在解读结果时需保持谨慎。

6
COVID-19 and Experience of Using Medical Services

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<Table 3> Method of Using Outpatient Services by Type of Medical Institution and On-site Waiting Time on the Day of Treatment

| | |2019 (Jan-Jun)|  |2020 (Jan-Jun)| |
|---|---|---|---|---|---|
| | |Composition Ratio (%)|On-site Waiting Time on the Day of Treatment (minutes)|Composition Ratio (%)|On-site Waiting Time on the Day of Treatment (minutes)|
|Total|Same-day Treatment|75.5|20.1|71.7|18.4|
| |Appointment-based Treatment|24.5|21.8|28.3|18.9|
|Hospital|Same-day Treatment|46.6|25.9|42.4|22.7|
| |Appointment-based Treatment|53.4|25.1|57.6|21.7|
|Clinic|Same-day Treatment|90.5|18.8|85.6|17.0|
| |Appointment-based Treatment|9.5|16.6|14.4|14.6|
|Korean Medicine Hospital/Clinic|Same-day Treatment|84.0|17.5|84.0|17.2|
| |Appointment-based Treatment|16.0|15.9|16.0|16.9|
|Dental Hospital/Clinic|Same-day Treatment|39.7|19.9|39.4|20.6|
| |Appointment-based Treatment|60.3|15.9|60.6|15.2|

Source: 2019 and 2020 Medical Service Experience Survey.

Note 1) In case of an appointment, this is the waiting time from the scheduled appointment time.
  2) 'Total' includes 0.7% (as of 2020) of respondents from general medical institutions among comprehensive institutions and other types (Public Medical Centers, Public Health Centers, Primary Health Care Posts, and Branch Public Health Centers).

# 03. Experience of Anxiety about Infection While Using Medical Services $ ^{10)} $

In the first half of 2020, as COVID-19 was spreading, 15.6% of medical service users felt anxiety about infection while visiting hospitals and clinics.

• This figure is more than double compared to the first half of 2019 (6.2%).

• Examining by type of medical service use, 15.1% of outpatient service users and 18.7% of inpatient service users experienced anxiety about infection at hospitals and clinics.

By gender, the female population (16.7%), by age group, the 15-19 age group (19.5%), and by type of medical institution, visitors to dental hospitals/clinics (19.3%) felt greater anxiety about infection.

By the 5 major regions, anxiety about infection was high in the Chungcheong region (15.9%) and the Gyeongsang region (12.0%).

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10) The Medical Service Experience Survey asks, "Have you ever felt anxious about infection while using a medical institution?" This question is not limited to anxiety specifically about infectious diseases like COVID-19. However, as it is a comprehensive question covering anxiety that may arise during medical consultations, and concerns about rapidly increasing infections rather than solely about [ideal/desired] infection control, caution is needed in interpreting the results.


KỶ YẾU HỘI THẢO KHOA HỌC KẾ TOÁN XANH TRONG XU THẾ PHÁT TRIỂN BỀN VỮNG

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# 1. ĐẶT VẤN ĐỀ

Thuật ngữ kế toán xanh lần đầu tiên được sử dụng phổ biến bởi nhà kinh tế Peter Wood vào những năm 1980. Theo đó, Kế toán xanh có thể hiểu là một hệ thống kế toán hiện đại và toàn diện nhằm ghi chép, tổng hợp và lập báo cáo cho một tổ chức, để phản ánh đầy đủ các nội dung về tài sản, nợ phải trả, vốn đầu tư, nguồn thu và các khoản chi cho môi trường xanh của quốc gia. Trong quá trình hoạt động kinh doanh, nhiều doanh nghiệp đã tạo ra lượng chất thải gây hại đến môi trường. Cùng với chiến lược phát triển của Việt Nam là phát triển kinh tế nhanh, bền vững, bảo vệ tốt môi trường và giải quyết hài hòa các vấn đề kinh tế, môi trường và xã hội. Nhà nước đã quan tâm và ban hành ngày càng nhiều các quy định mang tính pháp lý để hạn chế sự khai thác quá mức nguồn tài nguyên thiên nhiên phục vụ cho phát triển kinh tế, xã hội, đồng thời, cũng là để hạn chế tới mức tối đa các hành vi vi phạm, hủy hoại môi trường, gây ô nhiễm môi trường. Tuy nhiên, việc triển khai áp dụng kế toán xanh tại Việt Nam hiện nay gặp nhiều khó khăn do nhiều doanh nghiệp có xu hướng tránh né việc áp dụng kế toán xanh do làm phát sinh thêm chi phí liên quan đến môi trường, đến bảo vệ môi trường, xử lý các tác động đến môi trường và nâng cao chất lượng môi trường trong hợp đồng kinh doanh của các doanh nghiệp và trong triển khai các dự án đầu tư cho doanh nghiệp. Mặt khác, hiện nay, trên các tài khoản kế toán chưa ghi nhận các chi phí đáng kể liên quan đến môi trường như chi phí sửa chữa, đền bù, chi phí khắc phục sự cố và chi phí dọn dẹp, xử lý trong các vụ tai nạn, hủy hoại môi trường sinh thái, môi trường sống. Các quy định về tài chính, các chuẩn mực, các chế độ kế toán và thực tế của hợp đồng chưa cung cấp và đáp ứng được những thông tin cần thiết về các chi phí liên quan đến môi trường theo các yêu cầu cho việc ra quyết định các hợp đồng và lập báo cáo tài chính. Bên cạnh đó doanh nghiệp cũng thiếu hụt nguồn nhân lực có trình độ: Việc áp dụng kế toán xanh đòi hỏi đội ngũ nhân viên có trình độ chuyên môn cao về kế toán và môi trường. Tuy nhiên, hiện nay nguồn nhân lực này còn thiếu hụt. Chính vì vậy, việc tích hợp Kế toán xanh trong giảng dạy đào tạo nguồn nhân lực kế toán tại các cơ sở giáo dục nói chung và tại trường Đại học Lao Động – Xã Hội nói riêng là hết sức cần thiết trong việc tạo nguồn nhân lực kế toán có trình độ chuyên môn về kế toán xanh giúp kế toán xanh phát triển bền vững.

# 2. CƠ SỞ LÝ THUYẾT VỀ KẾ TOÁN XANH

Kế toán xanh có thể hiểu là một hệ thống kế toán hiện đại và toàn diện phản ánh đầy đủ các nội dung về tài sản, nợ phải trả, vốn đầu tư, nguồn thu và các khoản chi cho môi trường xanh của quốc gia (Loyd John Pereira, 2017). Nội dung kế toán xanh được Loyd John Pereira đề cập đến bao gồm: kế toán tài chính môi trường, kế toán quản trị môi trường, tài chính môi trường, pháp luật về môi trường, đạo đức và quan hệ với cộng đồng xã hội.

Tổng quan nghiên cứu Vandna (2018) cho rằng kế toán xanh bao gồm ước tính chi phí môi trường, xác định các khoản nợ và chi phí phải trả liên quan đến xử lý các vấn đề về môi trường.

Andreas Lako (2018) nhận định rằng, vấn đề kế toán môi trường ngày càng có vai trò quan trọng do các vấn đề nghiêm trọng của ô nhiễm môi trường toàn cầu và các thảm họa môi trường khốc liệt trong những năm gần đây.

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| 28

可持续发展趋势下绿色会计科学研讨会纪要

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# 1. 问题的引言

绿色会计术语最早由经济学家彼得·伍德在20世纪80年代普遍使用。据此，绿色会计可被理解为一个现代化且全面的会计体系，旨在为一个组织记录、汇总和编制报告，以充分反映国家绿色环境的资产、负债、投资资本、收入来源和支出等内容。在经营活动过程中，许多企业产生了对环境有害的废弃物。结合越南的发展战略是快速、可持续的经济发展，良好保护环境，和谐解决经济、环境和社会问题。国家已关注并颁布了越来越多的法律规定，以限制为经济社会发展而过度开采自然资源，同时最大限度地限制破坏环境、造成环境污染的违法行为。然而，目前在越南推行绿色会计面临诸多困难，因为许多企业倾向于回避采用绿色会计，原因是这会产生与环境、环境保护、处理环境影响以及提高企业经营活动和投资项目实施中环境质量相关的额外成本。另一方面，目前会计账户尚未记录与环境相关的重大成本，如维修费、赔偿费、事故处理费以及生态环境和生活环境遭破坏事故中的清理处理费。财务规定、会计准则、会计制度以及合同的实际情况尚未提供和满足合同决策和财务报告编制所要求的与环境相关成本的必要信息。此外，企业也缺乏高素质的人力资源：绿色会计的应用需要具备会计和环境方面高专业水平的员工队伍。然而，目前这方面的人力资源仍然短缺。因此，在普通教育机构，特别是在劳动与社会大学的会计人力资源教学培训中整合绿色会计，对于培养具备绿色会计专业知识的会计人才，帮助绿色会计可持续发展至关重要。

# 2. 绿色会计的理论基础

绿色会计可被理解为一个现代化且全面会计体系，充分反映国家绿色环境的资产、负债、投资资本、收入来源和支出等内容 (Loyd John Pereira, 2017)。Loyd John Pereira 提及的绿色会计内容包括：环境财务会计、环境管理会计、环境金融、环境法律、道德以及与社会公众的关系。

Vandna（2018）的研究综述认为，绿色会计包括估算环境成本，确定与处理环境问题相关的负债和应付费用。

Andreas Lako（2018）指出，由于近年来全球环境污染的严重问题和剧烈的环境灾难，环境会计问题的作用日益重要。

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| 28

PROCEEDINGS OF THE SCIENTIFIC CONFERENCE ON GREEN ACCOUNTING IN THE TREND OF SUSTAINABLE DEVELOPMENT

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# 1. INTRODUCTION

The term green accounting was first popularized by economist Peter Wood in the 1980s. Accordingly, Green Accounting can be understood as a modern and comprehensive accounting system aimed at recording, synthesizing, and preparing reports for an organization, to fully reflect aspects such as assets, liabilities, investment capital, revenues, and expenditures for the nation's green environment. In the course of business operations, many enterprises have generated harmful waste to the environment. Consistent with Vietnam's development strategy, which aims for rapid and sustainable economic growth, effective environmental protection, and the harmonious resolution of economic, environmental, and social issues. The State has shown concern and has increasingly issued legal regulations to limit the over-exploitation of natural resources for socio-economic development, while also aiming to minimize violations, environmental degradation, and pollution. However, the implementation of green accounting in Vietnam currently faces many difficulties as many businesses tend to avoid applying green accounting due to the incurrence of additional costs related to the environment, environmental protection, addressing environmental impacts, and improving environmental quality in their business operations and in the implementation of investment projects for businesses. Furthermore, current accounting practices do not adequately record significant environmental costs, such as those for repairs, compensation, incident remediation, and cleanup and disposal in cases of accidents or destruction of ecological environments and habitats. Existing financial regulations, accounting standards, systems, and contractual practices do not yet provide or meet the need for essential information on environmental costs required for contract decision-making and financial reporting. Besides, businesses also face a shortage of qualified human resources: The application of green accounting requires a team of staff with high professional qualifications in accounting and the environment. However, this human resource is currently lacking. Therefore, integrating Green Accounting into the teaching and training of accounting human resources at educational institutions in general, and at the University of Labour and Social Affairs in particular, is extremely necessary for creating a source of accounting human resources with professional expertise in green accounting, helping green accounting develop sustainably.

# 2. THEORETICAL BASIS OF GREEN ACCOUNTING

Green accounting can be understood as a modern and comprehensive accounting system that fully reflects aspects such as assets, liabilities, investment capital, revenues, and expenditures for the nation's green environment (Loyd John Pereira, 2017). The content of green accounting mentioned by Loyd John Pereira includes: environmental financial accounting, environmental management accounting, environmental finance, environmental law, ethics, and relationships with the social community.

Research by Vandna (2018) suggests that green accounting includes estimating environmental costs, and identifying liabilities and expenses payable related to addressing environmental issues.

Andreas Lako (2018) asserted that environmental accounting is becoming increasingly crucial due to severe global environmental pollution and devastating environmental disasters in recent years.

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| 28


O rodízio rola toda Segundas e Terças  e custa R$54,90

畅吃活动于每周一和周二推出，价格为54,90雷亚尔

The all-you-can-eat runs every Monday and Tuesday and costs R$54,90


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ลุงเดี่ยวซีฟู้ด ระยอง

靠海 气氛好
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Beachfront, great atmosphere
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Tüm sıkıntılarından kurtulduğun,  sadece huzuru ve sükuneti yaşadığın  o döneme gelmişsindir...

你已经来到了这样一个阶段：摆脱了所有的烦恼，只感受到平和与宁静……

You have reached that period where you are rid of all your troubles, and experience only peace and tranquility...


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A bracelet with beautifully shining pearls characterized by their irregular forms. A design where pearls and chain are combined half-and-half, achieving an effortlessly chic look. Perfect for both elegant styles for occasions like ceremonies and simple daily outfits◎


Seminar Penyelidikan Pendidikan 2017

Mac 20-22 di IPBL, Kuching, Sarawak

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Tingkatan 3 (PT 3). Berbeza dengan pelaksanaan PMR, peperiksaan PT 3 lebih tertumpu kepada soalan penilaian aras tinggi.

Walaubagaimanapun, pelajar masih lagi lemah dalam menyelesaikan masalah Matematik bukan rutin. Pencapaian yang tidak memberangsangkan dalam peperiksaan berpunca daripada kurangnya KBAT pelajar dalam Matematik. Selain itu, faktor seperti lemahnya dalam pemahaman konsep dan prosedural menyebabkan pelajar tersebut lemah dan tidak dapat menyelesaikan soalan Matematik berasaskan masalah bukan rutin. Oleh yang demikian, guru harus memainkan peranan yang penting dalam menyediakan pelajar bagi menghadapi era globalisasi bagi memenuhi Wawasan 2020 dengan memberi peluang kepada pelajar dalam berfikir aras tinggi, meneroka idea dan mencipta inovasi.

Oleh yang demikian, kajian yang akan dijalankan ini adalah untuk mengenalpasti sejauh manakah pendekatan PBM dapat meningkatkan KBAT pelajar dalam Matematik. Elemen-elemen yang akan dikaji merangkumi tahap penguasaan KBAT dan pencapaian pelajar dalam menyelesaikan masalah Matematik bukan rutin.

### Tujuan Kajian
Kajian ini bertujuan untuk mengenalpasti tahap penguasaan kemahiran berfikir aras tinggi pelajar dalam mata pelajaran Matematik dengan menggunakan pendekatan Pembelajaran Berasaskan Masalah.

### Objektif Kajian
i. Mengenalpasti perbezaan pencapaian dalam kalangan pelajar Tingkatan 1 bagi mata pelajaran Matematik sebelum dan selepas mengikuti PBM.
ii. Mengenalpasti tahap penguasaan KBAT dalam kalangan pelajar Tingkatan 1 bagi mata pelajaran Matematik dengan menggunakan pendekatan PBM.

### Persoalan Kajian
i. Adakah terdapat perbezaan pencapaian dalam kalangan pelajar Tingkatan 1 bagi mata pelajaran Matematik sebelum dan selepas mengikuti PBM?
ii. Apakah tahap penguasaan KBAT dalam kalangan pelajar Tingkatan 1 bagi mata pelajaran Matematik dengan menggunakan pendekatan PBM?

### Latar Belakang
Kajian ini akan melibatkan sampel yang kecil iaitu pelajar-pelajar Tingkatan 1 Bestari Sekolah Menengah Kebangsaan Tasek Permai, Ampang, Selangor. Kajian ini hanya terhad kepada analisis pencapaian murid dalam menjawab soalan pelbagai aras kemahiran berfikir aras tinggi sahaja. Soalan yang diutarakan dalam ujian Pra dan Ujian Pasca merangkumi soalan penyelesaian berasaskan masalah Matematik dan kemahiran berfikir aras tinggi. Soalan berfikir aras tinggi yang digunakan diadaptasi dari soalan Mock Test TIMSS 2014 yang merangkumi soalan jenis bukan rutin.

Rajah 1. Kerangka konsep kajian.

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1364

教育研究研讨会 2017

3月20-22日于砂拉越古晋峇都林当教师教育学院 (IPBL)

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中三（PT3）。与初中评估（PMR）的实施不同，PT3考试更侧重于高层次评估问题。

然而，学生在解决非例行性数学问题方面仍然薄弱。考试成绩不理想的原因在于学生数学高层次思维技能（KBAT）的缺乏。此外，诸如概念和程序理解薄弱等因素导致这些学生能力较弱，无法解决基于非例行性问题的数学题目。因此，教师必须发挥重要作用，通过为学生提供高层次思考、探索想法和创造创新的机会，使学生为迎接全球化时代做好准备，以实现2020宏愿。

因此，本研究旨在确定基于问题的学习（PBM）方法在多大程度上能够提高学生的数学高层次思维技能（KBAT）。将研究的要素包括学生在解决非例行性数学问题方面的KBAT掌握水平和成就。

### 研究目的
本研究旨在使用基于问题的学习方法，确定学生在数学学科中高层次思维技能的掌握程度。

### 研究目标
i. 识别中一学生在参与PBM前后数学学科成绩的差异。
ii. 识别中一学生在使用PBM方法下数学学科中KBAT的掌握水平。

### 研究问题
i. 中一学生在参与PBM前后，其数学学科成绩是否存在差异？
ii. 中一学生在使用PBM方法下，其数学学科中KBAT的掌握水平如何？

### 背景
本研究将涉及一个小样本，即雪兰莪州安邦市塔西珀迈国民中学的优秀班中一学生。本研究仅限于分析学生在回答各种高层次思维技能问题上的表现。前测和后测中使用的题目包括基于数学问题的解决和高层次思维技能的题目。所使用的高层次思维题目改编自2014年TIMSS模拟测试中的非例行性题目。

图1. 研究概念框架。

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1364

Education Research Seminar 2017

March 20-22 at IPBL, Kuching, Sarawak

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Form 3 (PT3). Unlike the PMR (Lower Secondary Assessment), the PT3 (Form 3 Assessment) examination focuses more on higher-order thinking assessment questions.

However, students are still weak in solving non-routine Mathematics problems. Unsatisfactory performance in examinations stems from students' lack of Higher-Order Thinking Skills (HOTS) in Mathematics. Additionally, factors such as weakness in conceptual and procedural understanding cause these students to be weak and unable to solve non-routine problem-based Mathematics questions. Therefore, teachers must play an important role in preparing students for the era of globalization to fulfill Vision 2020 by providing students with opportunities for higher-order thinking, exploring ideas, and creating innovations.

Therefore, this study will be conducted to identify the extent to which the Problem-Based Learning (PBL) approach can enhance students' HOTS in Mathematics. The elements to be studied include the level of HOTS mastery and student achievement in solving non-routine Mathematics problems.

### Purpose of the Study (Tujuan Kajian)
This study aims to identify the students' level of mastery of higher-order thinking skills in Mathematics using the Problem-Based Learning approach.

### Objectives of the Study
i. To identify the difference in achievement among Form 1 students in Mathematics before and after undergoing PBL.
ii. To identify the level of HOTS mastery among Form 1 students in Mathematics using the PBL approach.

### Research Questions
i. Is there a difference in achievement among Form 1 students in Mathematics before and after undergoing PBL?
ii. What is the level of HOTS mastery among Form 1 students in Mathematics using the PBL approach?

### Background
This study will involve a small sample, namely Form 1 Bestari students from Tasek Permai National Secondary School, Ampang, Selangor. This study is limited to the analysis of student achievement in answering questions of various higher-order thinking skill levels only. The questions standardized in the Pre-Test and Post-Test include problem-solving questions based on Mathematics and higher-order thinking skills. The higher-order thinking questions used are adapted from the TIMSS 2014 Mock Test questions, which include non-routine type questions.

Figure 1. Conceptual framework of the study.

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1364


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02

秋～冬の早朝に朝霧で包まれる湖の風景は由布院のシンボル。遊歩道からは透明度の高い湖面が周囲の美しい自然を映し出す光景をご覧ください。

金 鱗 湖

鏡 の 湖 面

02

秋冬时节的清晨，被朝雾所笼罩的湖泊景色，是由布院的象征。从散步道上，您可以看到澄澈的湖面映照出周围美丽自然风光的景象。

金 鳞 湖

镜 之 湖 面

02

The scenery of the lake, enveloped in morning mist during the early mornings from autumn to winter, is a symbol of Yufuin. From the walking path, please enjoy the view as the highly transparent lake surface reflects the beautiful surrounding nature.

Lake Kinrin

Mirror-like Lake Surface


6
Hoàng Hồng Hiếp, Châu Ngọc Hòa, Hoàng Thị Thu Hương

---

2011 – 2015, tăng trưởng kinh tế vùng chỉ đạt mức 7,46 %/năm. Nguyên nhân chủ yếu là do nền kinh tế Việt Nam và các địa phương nói vùng bị ảnh hưởng tiêu cực bởi cuộc khủng hoảng kinh tế thế giới và cuộc khủng hoảng nợ công châu Âu; và việc nhà máy lọc dầu Dung Quất tạm ngừng sản xuất để bảo dưỡng vào năm 2014 cũng khiến tăng trưởng toàn vùng bị giảm sút.

Nhìn chung, hầu hết các địa phương nói vùng đều duy trì được mức tăng trưởng cao cho cả giai đoạn 2001-2019. Thành phố Đà Nẵng là địa phương có tốc độ tăng trưởng kinh tế cao nhất vùng, bình quân 12,05%/năm. Tiếp đến là Quảng Nam với tốc độ tăng trưởng bình quân đạt 11,58%/năm. Quảng Nam duy trì được tốc độ tăng trưởng cao trong thời gian dài là nhờ vào vai trò quan trọng của khu kinh tế mở Chu Lai, trong đó khu phức hợp ô tô Chu Lai Trường Hải đã góp phần phát triển ngành công nghiệp cơ khí ô tô Việt Nam, tạo ra một số sản phẩm công nghiệp có giá trị lớn, có thể tham gia vào chuỗi giá trị toàn cầu (Tổng cục Thống kê, 2019). Quảng Ngãi đạt tốc độ tăng trưởng kinh tế khá cao trong thời kỳ dài (11,19%/năm), nhờ vào đóng góp của Nhà máy lọc dầu Dung Quất từ năm 2009. Trong khi đó, Bình Định là địa phương có tốc độ tăng trưởng thấp nhất trong vùng, vào khoảng 8,73%/năm.

Mặc dù vùng kinh tế trọng điểm miền Trung duy trì được mức tăng trưởng cao trong thời gian dài, song quy mô nền kinh tế vùng còn tương đối nhỏ và chiếm tỷ trọng khá thấp trong nền kinh tế Việt Nam. Năm 2001, quy mô GRDP toàn vùng chỉ chiếm khoảng 5% GDP cả nước thì đến năm 2019 cũng chỉ tăng lên mức 7,09%. Điều này hàm ý, xuất phát điểm của kinh tế vùng còn khá thấp, đóng góp kinh tế của vùng trong nền kinh tế quốc gia chưa tương xứng với tiềm năng và lợi thế của vùng kinh tế động lực.

Bảng 1: Tốc độ tăng trưởng kinh tế các địa phương vùng KTTĐ miền Trung

*ĐVT: %*

| Địa phương | 2001-2005 | 2006-2010 | 2011-2015 | 2016-2019 | 2011-2019 | 2001-2019 |
|------------|-----------|-----------|-----------|-----------|-----------|-----------|
| Thừa Thiên Huế | 11,95 | 11,97 | 5,36 | 9,63 | 7,23 | 9,70 |
| Đà Nẵng | 12,75 | 13,68 | 8,09 | 14,25 | 10,78 | 12,05 |
| Quảng Nam | 9,59 | 12,04 | 13,87 | 10,69 | 12,45 | 11,58 |
| Quảng Ngãi | 10,08 | 19,84 | 8,38 | 5,85 | 7,25 | 11,19 |
| Bình Định | 8,93 | 12,84 | 6,04 | 6,86 | 6,40 | 8,73 |
| Vùng KTTĐ MT | 10,58 | 13,81 | 7,46 | 8,99 | 8,14 | 10,25 |

*Nguồn: Niên giám thống kê, báo cáo KT-XH các địa phương vùng KTTĐ miền Trung*

6
黄鸿协, 周玉和, 黄氏秋香

---

2011 – 2015年，该区域经济增长率仅为7.46%/年。主要原因是越南经济及该区域内各地方受到了世界经济危机和欧洲主权债务危机的负面影响；此外，榕桔炼油厂于2014年因保养而暂停生产，也导致整个区域的增长放缓。

总的来说，在2001-2019年整个阶段，该区域的大多数地方都保持了较高的增长率。岘港市是该区域经济增长率最高的地方，平均每年为12.05%。其次是广南省，平均增长率达到11.58%/年。广南省能够长期保持高速增长，得益于朱莱开放经济区的重要作用，其中朱莱长海汽车综合区为越南汽车机械工业的发展做出了贡献，创造了一些能够参与全球价值链的高价值工业产品（统计总局，2019年）。广义省凭借榕桔炼油厂自2009年以来的贡献，在长期内实现了较高的经济增长率（11.19%/年）。与此同时，平定省是该区域增长率最低的地方，约为8.73%/年。

尽管中部重点经济区长期保持较高增长，但其经济规模仍相对较小，在越南经济中所占的比重也较低。2001年，整个区域的地区生产总值（GRDP）规模仅占全国GDP的约5%，到2019年也仅增至7.09%。这意味着该区域经济的起点较低，其在国民经济中的贡献与其作为动力经济区的潜力和优势尚不相称。

表1：中部重点经济区各地方经济增长率

*单位：%*

| 地方 | 2001-2005 | 2006-2010 | 2011-2015 | 2016-2019 | 2011-2019 | 2001-2019 |
|------------|-----------|-----------|-----------|-----------|-----------|-----------|
| 承天顺化 | 11,95 | 11,97 | 5,36 | 9,63 | 7,23 | 9,70 |
| 岘港 | 12,75 | 13,68 | 8,09 | 14,25 | 10,78 | 12,05 |
| 广南 | 9,59 | 12,04 | 13,87 | 10,69 | 12,45 | 11,58 |
| 广义 | 10,08 | 19,84 | 8,38 | 5,85 | 7,25 | 11,19 |
| 平定 | 8,93 | 12,84 | 6,04 | 6,86 | 6,40 | 8,73 |
| 中部重点经济区 | 10,58 | 13,81 | 7,46 | 8,99 | 8,14 | 10,25 |

*来源：中部重点经济区各地方统计年鉴、经济社会报告*

6
Hoang Hong Hiep, Chau Ngoc Hoa, Hoang Thi Thu Huong

---

From 2011 to 2015, the region's economic growth only reached 7,46%/year. The main reasons were that the Vietnamese economy and localities in the region were negatively affected by the global economic crisis and the European public debt crisis; and the temporary suspension of production by the Dung Quat Oil Refinery for maintenance in 2014 also caused the entire region's growth to decline.

In general, most localities in the region maintained a high growth rate throughout the 2001-2019 period. Da Nang City was the locality with the highest economic growth rate in the region, averaging 12.05%/year. Next was Quang Nam, with an average growth rate of 11.58%/year. Quang Nam maintained a high growth rate for a long period due to the important role of the Chu Lai Open Economic Zone, within which the Chu Lai Truong Hai Automobile Complex contributed to the development of Vietnam's automotive mechanical industry, creating several high-value industrial products capable of participating in the global value chain (General Statistics Office, 2019). Quang Ngai achieved a fairly high economic growth rate over a long period (11.19%/year), thanks to the contribution of the Dung Quat Oil Refinery since 2009. Meanwhile, Binh Dinh was the locality with the lowest growth rate in the region, at around 8.73%/year.

Although the Central Key Economic Region maintained a high growth rate for a long period, the scale of the regional economy remains relatively small and accounts for a rather low proportion of the Vietnamese economy. In 2001, the entire region's GRDP accounted for only about 5% of the national GDP, and by 2019, it had only increased to 7.09%. This implies that the region's economic starting point was quite low, and its economic contribution to the national economy is not yet commensurate with the potential and advantages of a dynamic economic region.

Table 1: Economic growth rates of localities in the Central Key Economic Region

*Unit: %*

| Locality | 2001-2005 | 2006-2010 | 2011-2015 | 2016-2019 | 2011-2019 | 2001-2019 |
|-----------------------|-----------|-----------|-----------|-----------|-----------|-----------|
| Thua Thien Hue | 11,95 | 11,97 | 5,36 | 9,63 | 7,23 | 9,70 |
| Da Nang | 12,75 | 13,68 | 8,09 | 14,25 | 10,78 | 12,05 |
| Quang Nam | 9,59 | 12,04 | 13,87 | 10,69 | 12,45 | 11,58 |
| Quang Ngai | 10,08 | 19,84 | 8,38 | 5,85 | 7,25 | 11,19 |
| Binh Dinh | 8,93 | 12,84 | 6,04 | 6,86 | 6,40 | 8,73 |
| Central Key Economic Region | 10,58 | 13,81 | 7,46 | 8,99 | 8,14 | 10,25 |

*Source: Statistical Yearbook, Socio-Economic reports of localities in the Central Key Economic Region*


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196

---

Ölçümlerine göre hazırlanan harçla numunenin örüm işlemi tamamlanmıştır. Daha sonra hazırlanan numune sıvanmış, kuruduktan sonra boya sürülerek deneye hazır hale getirilmiştir. Yatay yük etkisini hesaplayabilmek için numune V şeklinde yerleştirilmiştir.

3 nolu deneyde her çevrimde oluşan deplasmanlar belirlenmiş ve numunenin davranışı gözlemlenmiştir. Gözlenen davranışlar Çizelge 10.5’ de verilmiştir.

### Çizelge 10.5 3 nolu deney numunesinde her çevrimde gözlenen davranış

| Çevrim No | Yük (ton) | Deplasman (mm) | Gözlenen Davranış |
|-----------|-----------|----------------|-------------------|
| 1         | 1         | 0,5            |       -          |
| 2         | 2         | 1,1            |       -          |
| 3         | 3         | 1,95           |      -           |
| 4         | 4         | 2,76           |      -           |
| 5         | 5         | 3,49           | Numunenin sol kısmında ilk çatlak oluşmuştur. |
| 6         | 6         | 4,07           | Çatlak ilerlemiş, deplasmanlar artmıştır. |
| 7         | 7         | 4,5            | Deplasmanlar artmıştır. |
| 8         | 8         | 5,3            | Deplasman artarken oluşan çatlak numunenin alt kısmına doğru ilerlemiştir. |
| 9         | 9         | 6,1            | Deplasmanlar artmış, çatlak genişliğide artmıştır. |
| 10        | 9,86      | 6,74           | Max. yüke ulaşılmış, numune ilk çatlağın oluştuğu bölgeden kırılmıştır. |
| 11        | 4         | 7,8            | Deplasmanlar artmış, yük azalarak sıfırlanmıştır. |

Hazırlanan numune yüklemeye tabi tutulmuştur. Yükleme sonucunda 5 tonda ilk çatlak meydana gelmiştir. İlk çatlak numunenin sol üst kısmında oluşmuştur. Yükleme 9 tonu geçtiğinde çatlak genişliği ve uzunluğu artmıştır. 10. çevrimde 9,86 tonda numune ilk çatlağın oluştuğu bölgeden kırılmıştır. (Şekil 10.3)

196

---

根据其尺寸制备的砂浆完成了样品的砌筑过程。然后将制备好的样品抹灰，干燥后涂上油漆，为实验做好了准备。样品放置成V形，以计算水平载荷效应。

在3号实验中，测定每个循环中形成的位移，观察样品的行为。这些观察结果列在表10.5中。

### 表10.5 3号实验样品在每个循环中观察到的表现

| 循环数 | 荷载 (吨) | 位移 (毫米) | 观察到的行为 |
|-----------|-----------|----------------|-------------------|
| 1         | 1         | 0,5            |       -           |
| 2         | 2         | 1,1            |       -           |
| 3         | 3         | 1,95           |       -           |
| 4         | 4         | 2,76           |       -           |
| 5         | 5         | 3,49           | 样品左侧出现第一条裂缝。 |
| 6         | 6         | 4,07           | 裂缝扩展，位移增加。 |
| 7         | 7         | 4,5            | 位移增加。|
| 8         | 8         | 5,3            | 随着位移增加，形成的裂缝向样品底部扩展。 |
| 9         | 9         | 6,1            | 位移增加，裂缝宽度也增加。 |
| 10        | 9,86      | 6,74           | 达到最大载荷，样品在最初出现裂纹的位置断裂。 |
| 11        | 4         | 7,8            | 移位量继续增加，但载荷逐渐减小直至为零。 |

制备好的样品进行了加载测试。加载结果显示，在5吨时出现了第一条裂缝。第一条裂缝出现在样品的左上部。当荷载超过9吨时，裂缝的宽度和长度均有所增加。在第10个循环中，当荷载达到9,86吨时，样品在第一条裂缝形成的区域发生断裂(图10.3)。

196

---
The laying process of the sample was completed with the mortar prepared according to its measurements. Then, the prepared sample was plastered, and after drying, it was painted and made ready for the experiment. To calculate the effect of the horizontal load, the sample was placed in a V-shape.

In experiment no. 3, the displacements occurring in each cycle were determined, and the behavior of the sample was observed. The observed behaviors are given in Table 10.5.

### Table 10.5 Behavior observed in each cycle in test sample no. 3

| Cycle No | Load (ton) | Displacement (mm) | Observed Behavior |
|-----------|-----------|----------------|-------------------|
| 1         | 1         | 0,5            |      -           |
| 2         | 2         | 1,1            |      -           |
| 3         | 3         | 1,95           |      -           |
| 4         | 4         | 2,76           |      -           |
| 5         | 5         | 3,49           | The first crack occurred in the left part of the sample. |
| 6         | 6         | 4,07           | The crack progressed, displacements increased . |
| 7         | 7         | 4,5            | Displacements increased. |
| 8         | 8         | 5,3            | As displacement increased, the formed crack progressed towards the lower part of the sample. |
| 9         | 9         | 6,1            | Displacements increased, and crack width also increased. |
| 10        | 9,86      | 6,74           | Max. load was reached, the sample broke from the region where the first crack occurred. |
| 11        | 4         | 7,8            | Displacements increased, the load decreased to zero . |

The prepared sample was subjected to loading. As a result of the loading, the first crack occurred at 5 tons. The first crack formed in the upper left part of the sample. When the loading exceeded 9 tons, the crack width and length increased. In the 10th cycle, at 9,86 tons, the sample broke from the region where the first crack had occurred (Figure 10.3).


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出门在外
这个周末，你将可以在一座步行浮桥上穿越边境

OUT AND ABOUT
This weekend you will be able to cross the border on a floating pedestrian bridge


102

---

dagegen 132—134, bei 12° 134, 176 und 199. Bei einigen Kulturen von 3—12°, besonders von 6—9°, fallen 0,5 mm grosse Pünktchen auf mit der Farbe 76. Unter dem Mikroskop erkennt man, dass es tote, kristal-linische Teile sind, d. h. also vom Pilz ausgeschiedene Stoffe (Pilzstoffe). Wegen der geringen Materialmenge gelang mir noch keine eingehende Untersuchung; es ist nicht klar, ob der Stoff mit einem bekannten Flechtenstoff identisch ist. Sicher handelt es sich nicht um Parietin.

Bei 15—18° erkennt man die Farben 199 und 203, bei 21° Farbe 200 und wie auch bei 15° an einigen Stellen 116.

c$ _{2} $) Der Flechtenalge: Die Kolonien bei 6° (Tab. 77 und Abb. 25) erscheinen in den Farben 277 und 358, bei 9—15° mit 277 und 276, bei 18° mit 297, ebenso bei 21°, nur dass der Rand dort teilweise heller ist (358).

 Abb. 25 Einfluss der Temperatur auf das Wachstum bei:

*Caloplacomyces cerinae* (Ehrh.)
(Stamm 54) nach 160 Tagen,
*Cystococcus* (Klon 54a) aus
*Caloplaca cerina* nach 100 Ta-
gen.

*d)* Vergleich der Temperaturansprüche der beiden Flechtenbildner (Abb. 25).

Das Wachstumsoptimum des Pilzes liegt um 6°, das Maximum um 3° höher als bei der Alge. Ferner scheint der Pilz bei Temperaturen von 0—6° gegenüber der Alge bevorzugt. Wir haben also hier einen Fall, wo der Pilz bei den extremen Temperaturen besser wächst als die Alge, die Alge jedoch bei mittleren Temperaturen (9—18°) besser als der Pilz.

*28. Caloplaca cerina (Ehrh.) A. Zahlbr. (Flechte 61)*

*a)* Herkunft der untersuchten Flechte.

Bei Gontenbach (460 m ü. M.) fand ich dicht neben Xanthoria pa-rietina Nr. 59, ebenfalls auf Buchenrinde, die kleinen Apothezien von *Caloplaca cerina.* Um zu erfahren, ob die Wirtspflanzen beider Pilze und ob die beiden Pilze selbst verschieden seien, kultivierte ich Pilz und Alge.

*b)* Reinkultur der beiden Flechtenbildner.

102

---

反之在132—134，在12°时为134、176和199。在一些3—12°的培养物中，尤其是6—9°时，会出现直径0.5毫米、颜色为76的小点。在显微镜下可以看出，这些是死亡的、结晶状的部分，也就是说，是真菌分泌的物质（真菌物质）。由于材料量少，我还没能进行深入研究；目前不清楚该物质是否与已知的地衣物质相同。可以确定的是，它不是蚁蚣苔素。

在15—18°时，可观察到颜色199和203，在21°时为颜色200，且和15°时一样，在一些部位出现116。

c$ _{2} $) 地衣藻类：6°时的菌落（表77和图25）呈现颜色277和358，9—15°时为277和276，18°时为297，21°时也是如此，只是边缘部分更亮（358）。

图25 温度对以下生物生长的影响：

*Caloplacomyces cerinae*（Ehrh.）
（菌株54）培养160天后，
*Cystococcus*（克隆54a）取自
*Caloplaca cerina* 培养100天后。

*d)* 两种地衣形成菌对温度要求的比较（图25）。

真菌的生长最适温度约为6°，最大值比藻类高3°。此外，在0—6°的温度下，真菌似乎比藻类更具优势。因此我们在这里看到一种情况：真菌在极端温度下比藻类生长得更好，而藻类在中等温度（9—18°）下比真菌生长得更好。

*28. 蜡黄钙皮地衣(Ehrh.) A. Zahlbr.（地衣61）*

*a)* 所研究地衣的来源。

在贡滕巴赫（海拔460米），我在紧邻编号59的墙黄衣处，同样在山毛榉树皮上，发现了蜡黄钙皮地衣的小子囊盘。为了弄清楚两种真菌的宿主植物是否不同，以及两种真菌本身是否不同，我对真菌和藻类进行了培养。

*b)* 两种地衣形成菌的纯培养。

102

---

in contrast, 132–134; at 12°, 134, 176, and 199. In some cultures from 3–12°, especially from 6–9°, 0.5 mm large dots with color 76 are noticeable. Under the microscope, it can be seen that these are dead, crystal-line parts, i.e., substances excreted by the fungus (fungal substances). Due to the small amount of material, I have not yet been able to conduct a detailed investigation; it is not clear whether the substance is identical to a known lichen substance. It is certainly not Parietin.

At 15–18°, colors 199 and 203 are discernible, at 21° color 200, and as also at 15°, color 116 in some places.

c$ _{2} $) The lichen alga: The colonies at 6° appear in colors 277 and 358, at 9–15° with 277 and 276, at 18° with 297, likewise at 21°, only that the margin there is partially lighter (358).

 Fig. 25 Influence of temperature on the growth of:

*Caloplacomyces cerinae* (Ehrh.) (Strain 54) after 160 days,
*Cystococcus* (clone 54a) from *Caloplaca cerina* after 100 days.

*d)* Comparison of the temperature requirements of the two lichen-formers* (Fig. 25).

The growth optimum of the fungus is around 6°, the maximum about 3° higher than that of the alga. Furthermore, the fungus seems to be favored over the alga at temperatures of 0–6°. We therefore have a case here where the fungus grows better at extreme temperatures than the alga, while the alga grows better than the fungus at moderate temperatures (9–18°).

*28. Caloplaca cerina (Ehrh.) A. Zahlbr. (Lichen 61)*

*a)* Origin of the investigated lichen.

Near Gontenbach (460 m above sea level), I found, close to *Xanthoria pa-rietina* No. 59, also on beech bark, the small apothecia of *Caloplaca cerina.* To find out whether the host plants of both fungi and whether the two fungi themselves were different, I cultured the fungus and alga.

*b)* Pure culture of the two lichen-formers.


11/22〜3/14 （会場により異なる）  札幌中心部を きらめく光が飾る

札幌市
さっぽろホワイトイルミネーション

札幌市街中心部の5つの会場で、無数のイルミネーションが 瞬きます!駅前通会場では駅前からすすきのまで1.5kmにも わたって、街路樹がLEDで装飾されます。

11/22〜3/14 （因会场而异） 璀璨灯光点缀札幌市中心

札幌市
札幌白色灯光秀

在札幌市中心区的5个会场，无数的灯饰闪耀！在站前大街会场，从站前到薄野地区长达1.5公里的街道，两旁的行道树将以LED灯饰装点。

11/22〜3/14 (Varies by venue) Sparkling lights decorate central Sapporo

Sapporo City
Sapporo White Illumination

Countless illuminations sparkle at 5 venues in central Sapporo! At the Ekimae-dori venue, street trees are decorated with LEDs along a 1.5km stretch from the station front to Susukino.


Sorenya Apik, Malamnya Cantik  Rebahan Ayunan & Makan Ramesan  di Lantai 3 nya Jogja

Tiap sabtu ada pertunjukan seni tari gratis!

Nikamastory

午后宜人，夜晚迷人 在日惹的三楼悠闲荡秋千和吃什锦饭

每周六有免费的舞蹈艺术表演

Nikamastory

Great Afternoons, Beautiful Evenings, Relaxing on Swings & Eating Ramesan (mixed rice) on the 3rd Floor in Jogja

Every Saturday there's a free dance performance!

Nikamastory


어버이날 기념, 5월 8일 단 하루!

BIG Sale 최대~ 71%

·LIVE 라이브 방송

1차 라이브 : 오전 10시
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父母节纪念，5月8日仅此一天！

大型促销 最高~ 71%

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第1场直播：上午10点
第2场直播：晚上19点30分

2,900 体验装

最高 9千韩元 优惠券

艺术

大米&草本扩香器 500ML

Parents' Day Celebration, May 8th Only!

BIG Sale Up to~ 71%

·LIVE Live Broadcast

1st Live : 10 AM
2nd Live : 19:30 PM

2,900 Trial Pack

Up to 9,000 Won Discount Coupon

ARTS

RICE&HERB DIFFUSER 500ML


\* Это приблизительный перевод с местного варианта «пиджин инглиш»: «big-fella work» is worth «big-fella pay» {букв.: «большой парень работать» стоит «большой парень платить»).

\*\* Уловка (фр.).

' Необычный прием, используемый в системе торговли манус, указывает на состояние местного спро- 1 U D ca. В обмене с балоан, у которых мало саго, один тюк саго, привезенный манус, идет за десять яиц    & 1 O

\* 这是从当地“洋泾浜英语”变体来的近似翻译：“big-fella work” is worth “big-fella pay” {字面意思是：“大家伙干活”值得“大家伙的报酬”}。

\*\* 诡计 (法语)。

马努斯贸易体系中使用的一种不寻常的方法，揭示了当地需求1 U D ca的状况。在与萨戈稀少的巴洛安人交换时，马努斯人带来的一捆萨戈可以换十个鸡蛋 & 1 O

\* This is an approximate translation from the local "Pidgin English" variant: "big-fella work" is worth "big-fella pay" {lit.: "big fellow work" is worth "big fellow pay"}.
\*\* Ruse (Fr.).

An unusual method used in the Manus trading system indicates the state of local demand. In exchange with the Baluan, who have little sago, one bale of sago brought by the Manus goes for ten eggs & 1 O


ōMŌRE̲

COFFEE, THEN LIFE.
JL Palagan Tentara Pelajar No.38A, Mudal Sariharjo, Ngaglik, Sleman, Yogyakarta

ōMŌRE̲

先有咖啡，后有生活。
日惹特区，斯莱曼县，恩加格利克，萨里哈佐，穆达尔，帕拉甘学生军街38A号

ōMŌRE̲

COFFEE, THEN LIFE.
38A Palagan Tentara Pelajar Street, Mudal, Sariharjo, Ngaglik, Sleman, Yogyakarta


강변의 무코리타

2023.08.23

2D
12세이상관람가

강변의 무코리타
Riverside Mukolitta

CGV 압구정 | 2023.08.23(수)
4회 | 19:40 ~ 21:51

ART2관 신관 B2층(Laser)
F열6번

일반 1명

예매번호: 0040-0822-1200-061
모바일티켓으로 입장해주세요.

CGV PHOTOPLAY
© CJ CGV. All rights reserved.

江边的穆科里塔

2023.08.23

2D
12岁以上可观看

江边的穆科里塔
江边的穆科里塔

CGV狎鸥亭 | 2023.08.23(周三)
第4场 | 19:40 ~ 21:51

ART2馆 新馆 B2层(Laser)
F排6号

普通 1人

预订编号: 0040-0822-1200-061
请使用手机票入场。

CGV PHOTOPLAY
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Riverside Mukolitta

2023.08.23

2D
Ages 12 and up

Riverside Mukolitta
Riverside Mukolitta

CGV Apgujeong | 2023.08.23 (Wed)
4th Screening | 19:40 ~ 21:51

ART Hall 2, New Building, B2 Floor (Laser)
Row F, Seat 6

General Admission, 1 person

Booking No.: 0040-0822-1200-061
Please enter with your mobile ticket.

CGV PHOTOPLAY
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숟가락이 멈추지 않는
계란감자국

让人停不下勺子的
鸡蛋土豆汤

So good, your spoon won't stop
Egg Potato Soup


Phương Pháp Nghiên Cứu Kinh Tế

---

- Khi tiên đoán hành vi, các thái độ mạnh mẽ là chỉ số tiên đoán tốt hơn là các thái độ yếu ớt.

- Các kinh nghiệm trực tiếp về một đối tượng nào đó sinh ra các hành vi tin cậy hơn.

- Thái độ dựa trên nhận thức ảnh hưởng đến hành vi nhiều hơn là thái độ dựa trên xúc cảm.

- Thái độ dựa trên xúc cảm thường là các chỉ số tiên đoán tốt hơn đối với các hành vi tiêu dùng.

- Sử dụng nhiều loại đo lường thái độ hoặc đánh giá hành vi nhiều lần theo thời gian giúp cải thiện các chỉ số tiên đoán.

5.2 Lập thang đo thái độ (Attitude Scaling)

Lập thang đo thái độ là một quá trình đánh giá một sự biểu hiện thái độ nào đó mà nhà nghiên cứu sử dụng một con số để thể hiện một điểm số đo lường thái độ dịch chuyển trong một khoảng từ thái độ biểu thị rất hài lòng đến rất không hài lòng.

Lập thang đo là "quá trình gán những điểm số cho một tính chất của một đối tượng nhằm sử dụng các đặc điểm của các điểm số để biểu thị cho các tính chất". Thông thường, chúng ta gán các điểm số cho các chỉ tiêu thể hiện các tính chất của đối tượng.

6. CHỌN LỰA MỘT THANG ĐO

Việc chọn lựa và xây dựng một thang đo đòi hỏi phải xem xét đến các yếu tố ảnh hưởng đến tính hợp lệ, tính tin cậy, và tính thực tế của thang đo. Các yếu tố này là:

- Mục tiêu nghiên cứu

- Các kiểu trả lời

- Tính chất của dữ liệu

- Số lượng chiều kích (dimensions)

- Cân xứng hay bất cân xứng

- Chọn lựa bắt buộc / không bắt buộc

- Số lượng điểm đo

- Sai số do người đánh giá gây ra

6.1 Mục tiêu nghiên cứu

Nhà nghiên cứu phải đối mặt với hai dạng mục tiêu nghiên cứu liên quan đến việc lập thang đo:

---

48

Khoa Kinh tế Phát triển - Đại học Kinh tế TP. Hồ Chí Minh

经济学研究方法

---

- 在预测行为时，强烈的态度比薄弱的态度有更好的预测指标。

- 对某个对象的直接经验会产生更可靠的行为。

- 基于认知的态度比基于情感的态度对行为的影响更大。

- 基于情感的态度通常是消费行为更好的预测指标。

- 使用多种态度测量方法或随时间多次评估行为有助于提高预测指标的准确性。

5.2 态度量表设计

态度量表设计是评估某种态度表达的过程，研究者使用一个数字来表示一个在从非常满意到非常不满意的范围内移动的态度测量分数。

量表设计是“为对象的某一属性赋予分数，以便利用这些分数的特征来表示该属性的过程”。通常，我们会为体现对象属性的指标分配分数。

6. 选择量表

选择和构建量表需要考虑影响量表的有效性、可靠性和实用性的因素。这些因素包括：

- 研究目标

- 回答类型

- 数据性质

- 维度数量 (dimensions)

- 对称或不对称

- 强制性/非强制性选择

- 测量点数量

- 评估者引起的误差

6.1 研究目标

在量表设计方面，研究者面临两种类型的研究目标：

---

48

胡志明市经济大学 - 发展经济学院

Economic Research Methods

---

- When predicting behavior, strong attitudes are better predictors than weak attitudes.

- Direct experiences with an object generate more reliable behaviors.

- Cognitive-based attitudes influence behavior more than affective-based attitudes.

- Emotion-based attitudes are often better predictors for consumer behaviors.

- Using multiple types of attitude measures or assessing behavior multiple times over time helps improve predictors.

5.2 Attitude Scaling

Attitude scaling is a process of evaluating a certain expression of attitude in which the researcher uses a number to represent a measurement score ranging from "very satisfied" to "very dissatisfied."

Scaling is the "process of assigning scores to a property of an object in order to use the characteristics of the scores to represent those properties." Typically, we assign scores to indicators that reflect the properties of the object.

6. SELECTING A SCALE

Selecting and constructing a scale requires consideration of factors affecting the validity, reliability, and practicality of the scale. These factors are:

- Research objectives

- Response types

- Nature of the data

- Number of dimensions

- Balanced or unbalanced

- Forced or non-forced choice

- Number of scale points

- Errors caused by the rater

6.1 Research Objectives

The researcher must address two types of research objectives related to scaling:

---

48

Faculty of Development Economics, University of Economics Ho Chi Minh City


MARTINA PUCCIARELLI

IL DIO CHE HAI SCELTO PER ME

Romanzo HarperCollins

玛蒂娜·普恰雷利

你为我选择的神

小说 哈珀·柯林斯

MARTINA PUCCIARELLI

THE GOD YOU CHOSE FOR ME

A HarperCollins Novel


伊万的梦想
罗伯托·圣地亚哥

9


*SNEAK UPDATE*
ชวนแฟนไปเที่ยว!
เทศกาลชมดอกไม้
จัดเต็ม 10 วัน 10 คืน
JUL 17

1 - 10 ร.ค. 2567 สวนหลวง ร.9

*抢先快讯*
约上恋人一起去玩吧！
赏花节
盛大举办10天10夜
7月17日

佛历2567年12月1-10日 拉玛九世国王皇家公园

*SNEAK UPDATE*
Invite your partner for a trip!
Flower Viewing Festival
10 Full Days & 10 Nights
JUL 17

1 - 10 Dec 2024, Suan Luang Rama IX Park


伊斯坦布尔的最佳鸡尾酒吧


SCHWeINSKe

HAMBURGER ORIGINAL

WIE BEI MUTTI

Unser Mittagstisch

TYPISCH

MEIN

SCHWEINSKE

SCHWeINSKe

经典汉堡

就像妈妈做的

我们的午市套餐

经典

我的

SCHWEINSKE

SCHWeINSKe

HAMBURGER ORIGINAL

JUST LIKE MOM'S

Our Lunch Menu

TYPICAL

MY

SCHWEINSKE


ไหว้พระ ชมวิหารสวย
วัดสันป่ายางหลวง ลำพูน

ปีมะแม

ปีวอก

ปีระกา

拜佛，欣赏美丽的佛殿
三巴央銮寺，南奔

羊年

猴年

鸡年

Pay respect to Buddha images, admire the beautiful Viharn
Wat San Pa Yang Luang, Lamphun

Year of the Goat

Year of the Monkey

Year of the Rooster


TRAVELETC

AGODA AKAN SUMBANGKAN 1 DOLAR PER RESERVASI UNTUK DUKUNG PROYEK PELESTARIAN LINGKUNGAN WWF

旅讯

安可达将为每笔预订捐赠1美元，以支持世界自然基金会的环境保护项目

TRAVELETC

AGODA WILL DONATE 1 DOLLAR PER RESERVATION TO SUPPORT WWF ENVIRONMENTAL CONSERVATION PROJECTS


Thüringen

Sehenswürdigkeiten

Wartburg bei Eisenach

图林根

景点

艾森纳赫附近的瓦尔特堡

Thuringia

Sights

Wartburg Castle near Eisenach


레시피

다음날 먹어도, 안불어요! 반찬기게 잡채

김진순 점심시간

食谱

即使第二天吃，也不会坨！小菜店杂菜

金镇纯 午餐时间

Recipe

Even if you eat it the next day, it won't get soggy! Side Dish Shop Japchae

Kim Jin-soon's Lunchtime


memperoleh kekayaan sesuai dengan kemampuan. Sebagaimana realitas yang terjadi saat ini, para kapitalis (pemilik modal dan konglomerat) selalu unggul dan menjadi penguasa. Kondisi ini mengakibatkan kebijakan pemerintah cendrung mengorbankan kepentingan rakyat yang secara otomatis terjadi ketimpangan pendistribusian kekayaan.¹⁷

Berbeda dengan distribusi konvensional yang fokus hanya me-nyalurkan hasil produksinya kepada konsumen, orientasi distribusi dalam Islam mengarah pada penyaluran harta kekayaan yang ada baik milik pribadi atau umum kepada orang yang berhak menerimanya. Salah satu tujuan yang hendak diraih oleh distribusi Islam yaitu tujuan sosial dengan memenuhi kebutuhan kelompok yang membutuhkan dan menghidupkan prinsip solidaritas di dalam masyarakat Muslim sehingga kehidupan masyarakat sejahtera.¹⁸ Distribusi dalam Islam terpusat pada mekanisme pendistribusiannya bukan *output* dari distribusi tersebut. Sehingga ketika terjadi kegagalan dalam pasar, maka semboyan *fastabiqul khairat* mengarahkan pelaku pasar pada kebijakan pemerintahnya kepada proses redistribusi pendapatan.¹⁹

Dalam distribusi, terdapat nilai-nilai yang perlu untuk diperhatikan agar mekanisme distribusi berjalan sebagaimana yang diamanatkan oleh aturan Islam. Nilai-nilai distribusi menurut Yusuf Qardhawi dibangun atas dunia nilai mendasar yang terdapat pada manusia, yakni:²⁰

1. Nilai Kebebasan

Faktor utama yang dijadikan nilai dalam distribusi menurut Islam adalah nilai kebebasan. Persoalan ini berkaitan erat dengan tauhid (keimanan) kepada Allah Swt. Konsep dalam tauhid menggambarkan bahwa segala sesuatu yang ada di dunia dan alam semesta pusatnya adalah Allah Swt. Maka pengabdian yang benar hanya dapat ditujukan kepada Allah Swt. Manusia di berikan kehidupan oleh Allah dengan membawa rezeki masing-masing. Sehingga tidak ada manusia yang mampu untuk mengatur kadar rezekinya sendiri. Apabila seseorang

---
¹⁷Marabona Munthe, “Konsep Distribusi dalam Islam”, *Jurnal Syariah*, Vol. 2, No. 1, 2014, hlm. 74
¹⁸Widya Sari, “Produksi, Distribusi, dan Konsumsi dalam Islam”, *Islamiconomic: Jurnal Ekonomi Islam*, Vol. 5, No. 2, 2014, hlm. 20.
¹⁹Abdul Aziz, *Etika Bisnis Perspektif Islam*, (Bandung: Alfabeta, 2013), hlm. 179.
²⁰Musthafa Syukur, “Distribusia Perspektif Etika…”, hlm. 45-46.

132 Pengantar Ekonomi Islam

获取与能力相符的财富。正如当前发生的现实情况，资本家（资本所有者和企业集团）总是占优并成为统治者。这种状况导致政府政策往往牺牲民众利益，进而自然而然地产生财富分配不均的现象。¹⁷

与仅专注于将生产成果输送给消费者的传统分配方式不同，伊斯兰教中的分配导向是将个人或公共的现有财富分配给有权利接受的人。伊斯兰分配想要达成的目标之一是社会目标，即满足有需要群体的需求，并在穆斯林社会中践行团结原则，从而让社会生活富足。¹⁸ 伊斯兰教中的分配侧重于其分配机制，而非分配的*产出*。因此，当市场出现失灵时，*你们当争先为善*（fastabiqul khairat）的号召会引导市场参与者和政府政策走向收入再分配的进程。¹⁹

在分配中，存在一些需要关注的价值，以使分配机制按照伊斯兰教规所要求的那样运行。根据优素福·盖尔达威（Yusuf Qardhawi）的观点，分配价值建立在人类所具有的基本价值之上，即：²⁰

1. 自由价值

伊斯兰教在分配中所重视的主要价值是自由价值。这一问题与对真主安拉（Allah Swt）的认主独一（信仰）密切相关。认主独一的概念表明，世界和宇宙中的一切事物，其核心都是真主安拉。因此，正确的崇拜只能归于真主安拉。人类由真主赋予生命，并各自拥有生计。所以，没有任何人能够自行决定其生计的多寡。如果一个人

---
¹⁷马拉博纳·蒙塞（Marabona Munthe），《伊斯兰教中的分配概念》，《伊斯兰教法杂志》（*Jurnal Syariah*），第2卷，第1期，2014年，第74页。
¹⁸维迪亚·萨里（Widya Sari），《伊斯兰教中的生产、分配与消费》，《伊斯兰经济：伊斯兰经济学杂志》（*Islamiconomic: Jurnal Ekonomi Islam*），第5卷，第2期，2014年，第20页。
¹⁹阿卜杜勒·阿齐兹（Abdul Aziz），《伊斯兰教视角下的商业伦理》（*Etika Bisnis Perspektif Islam*），（万隆：阿尔法贝塔出版社，2013年），第179页。
²⁰穆斯泰法·苏库尔（Musthafa Syukur），《伦理视角下的分配…》，第45 - 46页。

132 伊斯兰经济学导论

acquire wealth according to ability . As is the reality today, capitalists (capital owners and conglomerates) always prevail and become rulers. This condition results in government policies tending to sacrifice the interests of the people, which automatically leads to inequality in wealth distribution.¹⁷

Unlike conventional distribution, which focuses only on channeling its production output to consumers, the orientation of distribution in Islam is directed towards channeling existing wealth, whether private or public, to those entitled to receive it. One of the goals to be achieved by Islamic distribution is a social goal: meeting the needs of groups in need and fostering the principle of solidarity within Muslim society so that the community prospers.¹⁸ Distribution in Islam is centered on its distribution mechanism, not the *output* of the distribution itself. Thus, when market failure occurs, the motto *fastabiqul khairat* directs market players towards government policies for income redistribution.¹⁹

In distribution, there are values that need to be considered so that the distribution mechanism operates as mandated by Islamic rules. The values of distribution according to Yusuf Qardhawi are built upon fundamental human values, namely:²⁰

1. The Value of Freedom

The main factor considered a value in distribution according to Islam is the value of freedom. This issue is closely related to tawhid (faith) in Allah Swt. . The concept in tawhid illustrates that the center of everything in the world and the universe is Allah Swt. Therefore, true devotion can only be directed to Allah Swt. . Humans are given life by Allah, each with their own provision . Thus, no human is capable of regulating the extent of their own provision . If someone

---
¹⁷Marabona Munthe, “The Concept of Distribution in Islam” , *Sharia Journal* , Vol. 2, No. 1, 2014, p. 74 .
¹⁸Widya Sari, “Production, Distribution, and Consumption in Islam” , *Islamiconomic: Journal of Islamic Economics* , Vol. 5, No. 2, 2014, p. 20 .
¹⁹Abdul Aziz, *Business Ethics from an Islamic Perspective* , (Bandung: Alfabeta, 2013), p. 179 .
²⁰Musthafa Syukur, “Distribution from an Ethical Perspective...” , pp. 45-46.

132 Introduction to Islamic Economics


BIPI FACT
Selama abad ke-14, Singapura dikenal dengan nama ‘Temasek’ atau dalam bahasa Inggrisnya, ‘Sea Town’. Nama Sea Town ini sendiri diberikan karena dulu Singapura menjadi titik pertemuan para pedagang dari berbagai negara di dunia.

BIPI 事实
在14世纪，新加坡被称为‘淡马锡’，或者在英语中称为‘海城’。‘海城’这一名称的由来，是因为当时新加坡是世界各地商人汇聚的地点。

BIPI FACT
During the 14th century, Singapore was known as ‘Temasek’ or, in English, ‘Sea Town’. This name, Sea Town, was given because Singapore was formerly a meeting point for traders from various countries around the world.


6
1. | Zentrale Ergebnisse der Studie

---
# Monitoring-Report Wirtschaft DIGITAL 2018
Die Studie misst im Wirtschaftsindex DIGITAL jeweils in einer Zahl, wie weit die Digitalisierung in den deutschen Unternehmen aktuell fortgeschritten ist und wie sie sich in den nächsten fünf Jahren ver-ändern wird. Der Wirtschaftsindex DIGITAL bildet in jeweils einer Zahl zwischen 0 und 100 Punkten den Digitalisierungsgrad der deutschen Wirtschaft, ihrer Branchen und Teilbereiche ab. Außerdem werden Trei-ber und Barrieren der Digitalisierung abgefragt und die Nutzung innovativer Anwendungen untersucht. Im diesjährigen Fokusthema wird der Einsatz von Künstlicher Intelligenz in Unternehmen analysiert.

„Digitalisierung“ bedeutet in dieser Studie die Ver-änderung von Geschäftsmodellen und unternehmens-internen Kernprozessen durch die Nutzung von Infor-mations-und Kommunikationstechnologien (IKT). Im Wirtschaftsindex DIGITAL werden die Befragungs-ergebnisse zur digitalen Geschäftstätigkeit, zum Digitalisierungsgrad der unternehmensinternen Pro-zesse sowie zur Nutzungsintensität digitaler Techno-logien und Dienste zusammengefasst.

Kantar TNS führte hierzu im März und April 2018 eine Befragung von 1.061 Unternehmen zum Stand und zu den künftigen Perspektiven der Digitalisierung in Deutschland durch. Der Fragebogen wurde in enger Projektpartnerschaft gemeinsam mit dem Zentrum für Europäische Wirtschaftsforschung (ZEW), Mannheim, erarbeitet. Die Befragung ist für die gesamte Gewerb-liche Wirtschaft repräsentativ, das heißt für die folgen-den elf Branchen: den Maschinenbau, den Fahrzeug-bau, die Chemisch-Pharmazeutische Industrie, das sonstige verarbeitende Gewerbe, die Informations-und Kommunikationstechnologie (IKT), die Energie-und Wasserversorgung, den Handel, den Bereich Verkehr und Logistik, die Finanz-und Versicherungswirtschaft sowie für die Wissensintensiven Dienstleister und das Gesundheitswesen.

## Digitalisierungsgrad im Vorjahresvergleich stabil

Der Wirtschaftsindex DIGITAL, der in einer Zahl auf den Punkt bringt, wie es um die Digitalisierung der deutschen Unternehmen steht, erreicht 2018 wie im Vorjahr einen Index von 54 (von 100 möglichen) Punk-ten. Dabei haben sich die Digitalisierungsschwer-punkte der deutschen Wirtschaft verlagert: Während in der Vergangenheit der Dienstleistungssektor deut-liche Digitalisierungsfortschritte machte, ist es jetzt die Industrie.

Insgesamt gehen die deutschen Unternehmen davon aus, dass sich der Digitalisierungsindex bis 2023 um zwei auf dann 56 Punkte verbessern wird. In den ver-gangenen Jahren waren sie deutlich optimistischer und hatten Steigerungsraten von bis zu vier Punkten prog-nostiziert.

## Digitale Trendwende in der Industrie

Der Digitalisierungsgrad der deutschen Industrie hat sich 2018 erneut verbessert und ist seit 2016 von 39 auf aktuell 45 Punkte deutlich angestiegen. Sowohl was die Nutzung stationärer und mobiler Digitalgeräte als auch was den Einsatz digitaler Infrastrukturen (wie zum Beispiel Internet und Intranet) angeht, legten die Industrieunternehmen zu. Auch in Bezug auf interne Prozesse sind die Verbesserungen unübersehbar: Gaben 2016 nur 46 Prozent der Industrieunternehmen an, über hoch digitalisierte interne Prozesse zu verfügen, sind es 2018 bereits 58 Prozent. Die Industrie hat in Sachen Digitalisierung eine Trendwende vollzogen: Sagten 2016 noch fast die Hälfte aller Industrieunter-nehmen (48 Prozent), dass sie Digitalisierungsprojekte für unnötig halten, sind es aktuell nur noch 29 Prozent.

## Digitalisierungsgrad der Dienstleister bleibt überdurchschnittlich

Die Dienstleistungsunternehmen wiesen bereits 2016 einen überdurchschnittlich hohen Digitalisierungs-grad auf. Der leichte Rückgang-von damals 57 auf jetzt 55 Punkte-erklärt sich vor allem dadurch, dass dieser Wirtschaftszweig viele Digitalisierungsaufgaben bereits bewältigt hat. Aufgrund des bereits Erreichten ist die Digitalisierung für diese Unternehmen auch nicht mehr von so großer strategischer Bedeutung wie bis-her. Zwar halten auch 2018 noch 30 Prozent der Dienst-leister die Digitalisierung für ein zentrales strategisches Thema - der Anteil der Unternehmen, die ihr eine so hohe Bedeutung beimessen, ist seit 2016 aber um sechs Prozentpunkte gesunken.

## Mehr als jedes vierte Unternehmen tut sich mit der Digitalisierung noch schwer

Knapp sieben Prozent der Unternehmen in Deutsch-land gelten als „digitale Vorreiter“ und erreichen zwi-schen 81 und 100 Punkten im Wirtschaftsindex DIGI-TAL. Diese digitale Avantgarde wird von den Dienst-leistungsunternehmen dominiert, die mehr als 95 Prozent dieser Gruppe stellen. Der nächsten Kategorie, den„digitalen Fortgeschrittenen", lässt sich knapp ein Drittel aller Unternehmen zurechnen. Sie erreichen einen Wirtschaftsindex DIGITAL zwischen 61 und 80 Punkten. Mit rund 34 Prozent noch etwas größer fällt

6
1. | 研究的核心成果

---
# 2018年数字经济监测报告
该研究通过“数字经济指数”分别用一个数字衡量德国企业目前的数字化进展程度以及未来五年的变化趋势。“数字经济指数”以0到100分之间的数值反映德国经济及其各行业和子领域的数字化程度。此外，还调查了数字化的驱动因素和障碍，并研究了创新应用的使用情况。
今年的重点主题是分析企业中人工智能的应用。

在本研究中，“数字化”是指通过利用信息和通信技术（IKT）来改变商业模式和企业内部核心流程。在“数字经济指数”中，总结了关于数字业务活动、企业内部流程数字化程度以及数字技术和服务使用强度的调查结果。

为此，凯度 TNS 于2018年3月和4月对1061家企业进行了关于德国数字化现状和未来前景的调查。调查问卷是与曼海姆欧洲经济研究中心 (ZEW) 密切合作共同制定的。该调查对整个商业经济具有代表性，即包括以下十一个行业：机械制造、汽车制造、化学制药工业、其他加工业、信息和通信技术 (IKT)、能源和水务供应、贸易、交通和物流领域、金融和保险业，以及知识密集型服务提供商和医疗保健行业。

## 数字化程度与去年相比保持稳定

“数字经济指数”精确概括了德国企业的数字化状况，2018年该指数与去年一样，为54分（满分100分）。德国经济的数字化重点发生了转移：过去服务业在数字化方面取得了显著进展，如今则转向工业领域。

总体而言，德国企业预计，到2023年，数字化指数将提高2点，达到56分。而在过去几年中，它们的预测则更为乐观，曾预测增长率高达4个百分点。

## 工业领域的数字化转折

2018年，德国工业的数字化程度再次提高，自2016年的39分显著上升至目前的45分。无论是在固定和移动数字设备的使用方面，还是在数字基础设施（如互联网和内联网）的应用方面，工业企业均有所增长。在内部流程方面，改进也显而易见：2016年，只有46%的工业企业表示拥有高度数字化的内部流程，而到2018年，这一比例已达到58%。工业在数字化方面已实现转折：2016年，近一半（48%）的工业企业认为数字化项目不必要，而目前这一比例仅为29%。

## 服务提供商的数字化程度仍高于平均水平

服务型企业在2016年就已显示出高于平均水平的数字化程度。从当时的57分略微下降到现在的55分，主要原因在于该经济部门已经完成了许多数字化任务。由于已经取得的成就，数字化对这些企业而言，已不再像以前那样具有如此重大的战略意义。尽管在2018年仍有30%的服务提供商认为数字化是一个核心战略议题，但自2016年以来，对其给予如此高度重视的企业比例已下降了六个百分点。

## 超过四分之一的企业在数字化方面仍感吃力

德国将近7%的企业被视为“数字先锋”，其“数字经济指数”得分在81至100分之间。这些数字先锋主要由服务型企业构成，占该群体的95%以上。下一个类别是“数字进阶者”，约占所有企业的三分之一。他们的“数字经济指数”得分在61至80分之间。占比约34%，规模略大一些的企业是

6

1. | Key Findings of the Study

---
# Monitoring Report Business DIGITAL 2018
The study measures, within the Business Index DIGITAL, in a single figure, how far digitalization has currently progressed in German companies and how it will change in the next five years. The Business Index DIGITAL represents, in a single figure between 0 and 100 points, the degree of digitalization of the German economy, its sectors, and sub-areas. Furthermore, drivers and barriers to digitalization are surveyed, and the use of innovative applications is examined. This year's focus topic analyzes the use of Artificial Intelligence in companies.

"Digitalization," in this study, means the transformation of business models and core internal company processes through the use of information and communication technologies (ICT). The Business Index DIGITAL summarizes the survey results on digital business activity, the degree of digitalization of internal company processes, and the intensity of use of digital technologies and services.

To this end, Kantar TNS conducted a survey of 1,061 companies in March and April 2018 on the status and future prospects of digitalization in Germany. The questionnaire was developed in close project partnership with the Centre for European Economic Research (ZEW), Mannheim. The survey is representative of the entire commercial economy, i.e., for the following eleven sectors: mechanical engineering, automotive industry, chemical-pharmaceutical industry, other manufacturing, information and communication technology (ICT), energy and water supply, trade, transport and logistics, finance and insurance, as well as knowledge-intensive service providers and healthcare.

## Degree of Digitalization Stable Compared to Previous Year

The Business Index DIGITAL, which sums up in a single figure the state of digitalization in German companies, reached an index of 54 (out of a possible 100) points in 2018, the same as in the previous year. The digitalization priorities of the German economy have shifted: while in the past the service sector made significant progress in digitalization, it is now industry.

Overall, German companies expect the digitalization index to improve by two points to 56 by 2023. In recent years, they were significantly more optimistic and had forecast growth rates of up to four points.

## Digital Turnaround in Industry

The degree of digitalization in German industry improved again in 2018, rising significantly from 39 to currently 45 points since 2016. Industrial companies showed growth in both the use of stationary and mobile digital devices and the deployment of digital infrastructures (such as the Internet and Intranet). Improvements are also evident in internal processes: while in 2016 only 46 percent of industrial companies stated they had highly digitalized internal processes, this figure rose to 58 percent in 2018. Industry has undergone a turnaround in terms of digitalization: whereas in 2016 almost half of all industrial companies (48 percent) considered digitalization projects unnecessary, this figure is now only 29 percent.

## Degree of Digitalization Among Service Providers Remains Above Average

Service companies already demonstrated an above-average degree of digitalization in 2016. The slight decrease from 57 then to 55 points now is primarily explained by the fact that this economic sector has already accomplished many digitalization tasks. Due to what has already been achieved, digitalization is no longer of such great strategic importance for these companies as it was previously. Although 30 percent of service providers still consider digitalization a central strategic issue in 2018, the proportion of companies attributing such high importance to it has fallen by six percentage points since 2016.

## More Than One in Four Companies Still Struggles with Digitalization

Just under seven percent of companies in Germany are considered "digital pioneers" and achieve between 81 and 100 points in the Business Index DIGITAL. This digital avant-garde is dominated by service companies, which constitute more than 95 percent of this group. Nearly one-third of all companies can be assigned to the next category, the "digitally advanced." They achieve a Business Index DIGITAL score between 61 and 80 points. Slightly larger, at around 34 percent, is


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Л]

1

“交易时，印第安人绝不会同时把弓和箭交给外来者”（戈德施米特，1951年，第一卷Г-У部分，第336页）。

Л]

1

"When trading, Indians will never give a foreigner both the bow and arrows at the same time" (Goldschmidt, 1951, Vol. 1 Part Г-У, p.336).

L]

1


Shopee Food | ShopeeFood Mart

CHỢ TƯƠI NGÀY TẾT

GIẢM $ 68 ^{.000} _{ĐỒNG} $

Shopee美食 | Shopee生鲜超市

春节生鲜市场

立减 $ 68 ^{.000} _{\text{越南盾}} $

Shopee Food | ShopeeFood Mart

FRESH MARKET FOR TET

$ 68 ^{.000} _{VND} $ OFF


có một
chiều mùa hè trong veo
giữa xóm chài ven biển

Jeep

ShotonOPPO

有一个
澄澈的夏日午后
在沿海的渔村里

吉普

OPPO 手机拍摄

There is a
Crystal Clear Summer Afternoon
Amidst a seaside fishing hamlet

Jeep

ShotonOPPO


malaysiakini

P
PUSPAKOM

Keputusan membuka pasaran diharap dapat meningkatkan persaingan dalam industri pemeriksaan kenderaan.

当今大马

P
PUSPAKOM

开放市场的决定有望提高车辆检验行业内的竞争

Malaysiakini

P
PUSPAKOM

The decision to open the market is hoped to increase competition in the vehicle inspection industry.


МОЙ НОВЫЙ
СЕМИНАР БОГИ
ВЕД: ПУТЬ К
ПАНТЕОНУ
ИНДИЙСКИХ
БОЖЕСТВ

我的全新
研讨会：诸神
吠陀：通往
万神殿
印度的
众神

MY NEW
SEMINAR: GODS
VEDAS: PATH TO
THE PANTHEON
OF INDIAN
DEITIES


Dance สนั่นจัดเต็ม
ประตูท่าแพ เชียงใหม่

劲舞狂欢，嗨翻全场
清迈塔佩门

Dance explosion, full energy!
Tha Phae Gate, Chiang Mai


6

Ekonomi dan Bisnis Indonesia

---
3. Menimbulkan monopoli
4. Adanya eksploitasi

1.3.4 Sistem Ekonomi Campuran
Sistem ekonomi campuran merupakan campuran atau perpaduan antara sistem ekonomi liberal dengan sistem ekonomi sosialis. Pada sistem ekonomi campuran pemerintah melakukan pengawasan dan pengendalian dalam perekonomian, namun pihak swasta (masyarakat) masih diberi kebebasan untuk menentukan kegiatan-kegiatan ekonomi yang ingin mereka jalankan.
Ciri-ciri:

1. Jenis dan jumlah barang diproduksi ditentukan oleh mekanisme pasar.
2. Hak milik swasta atas alat produksi diakui, asalkan penggunaannya tidak merugikan kepentingan umum.
3. Pemerintah bertanggung jawab atas jaminan sosial dan pemerataan pendapatan.
4. Ada persaingan, tetapi masih ada kontrol pemerintah.

Kelebihan:
1. Kestabilan ekonomi terjamin

2. Pemerintah dapat memfokuskan perhatian untuk memajukan sektorusaha menengah dan kecil

3. Adanya kebebasan berusaha dapat mendorong kreativitas individu

Kekurangan:

1. Sulit menentukan batas antara kegiatan ekonomi yang seharusnya dilakukan pemerintah dan swasta
2. Sulit menentukan batas antara sumber produksi yang dapat dikuasai oleh pemerintah dan swasta

6

印度尼西亚经济与商业

---
3. 造成垄断
4. 存在剥削

1.3.4 混合经济体制
混合经济体制是自由经济体制与社会主义经济体制的混合或结合。在混合经济体制下，政府对经济进行监督和控制，但私营部门（社会）仍有自由决定他们想要开展的经济活动。
特点：

1. 生产的商品种类和数量由市场机制决定。
2. 私人对生产资料的所有权得到承认，前提是其使用不损害公共利益。
3. 政府负责社会保障和收入分配。
4. 存在竞争，但仍有政府管制。

优点：
1. 经济稳定得到保障

2. 政府可以集中精力发展中小型企业

3. 经营自由能够激发个人创造力

缺点：

1. 难以界定应由政府和私营部门进行的经济活动之间的界限
2. 难以界定可由政府和私营部门控制的生产资源之间的界限

6

Indonesian Economy and Business

---
3. Leads to monopoly
4. Existence of exploitation

1.3.4 Mixed Economic System
A mixed economic system is a mixture or combination of a liberal economic system and a socialist economic system. In a mixed economic system, the government supervises and controls the economy, but the private sector (society) is still given the freedom to determine the economic activities they wish to carry out.
Characteristics:

1. The type and quantity of goods produced are determined by market mechanisms.
2. Private ownership of the means of production is recognized, as long as its use does not harm the public interest.
3. The government is responsible for social security and income distribution.
4. There is competition, but government control still exists.

Advantages:
1. Economic stability is guaranteed

2. The government can focus attention on advancing the small and medium enterprise sector

3. The freedom of enterprise can encourage individual creativity

Disadvantages:

1. Difficult to determine the boundary between economic activities that should be carried out by the government and the private sector
2. Difficult to determine the boundary between production resources that can be controlled by the government and the private sector


Seminar Penyelidikan Pendidikan 2017
Mac 20-22 di IPBL, Kuching, Sarawak

---

Ahmat Daud Bin Haji Lugom. 2011. Kepuasan Kerja Dalam Kalangan Guru-guru Prasekolah: Satu Tinjauan Di Sekolah-sekolah Kebangsaan di Bahagian Betong, Sarawak. Tesis Sarjana. Universiti Kebangsaan Malaysia.

Avolio, B.J. & Bass, B. M. 2004. Multifactor Leadership Questionnaire: Manual and Sample, Ed. 3. Redwood City, CA: Mind Garden, Inc.

Habib Ismail & Zaimah Ramli. 2012. Amalan kepimpinan transformasi pengetua dan hubungannya dengan kepuasan kerja guru. Seventh Malaysian National Economic Confrence (PERKEM VII). Anjuran Fakulti Pendidikan, Universiti Kebangsaan Malaysia. 4-6 Jun.

Harris, A., Day, C., Hopkins, D., Hadfield, M., Hargreaves, A., & Chapman, C. 2013. Effective leadership for school improvement. London: Routledge.

Ishak Sin. 2003. Gaya kepimpinan transformasi dan pengajaran : gaya manakah yang diperlukan oleh pengetua? *Jurnal Pengurusan dan Kepimpinan* Pendidikan IAB. Jilid 13, Bil. 02 Disember 2003, 1-2.

Ismail H. 2012. Amalan Kepimpinan Transformasi Pengetua dan Hubungannya Dengan Kepuasan Kerja Guru. *Prosiding Persidangan Kebangsaan Ekonomi Malaysia Ke VII 2012*

Leithwood, K. A., & Sun, J. 2012. The nature and effects of Transformational school leadership a meta-analytic review of unpublished research. *Educational Administration Quarterly*, 48(3), 387-423. http://dx.doi.org/10.1177/0013161X11436268

Mohd Izham Mohd Hamzah & Sufean Hussin. 2009. Pengurusan perubahan terancang dalam pembestarian sekolah: Proses pelaksanaan polisi. Kuala Lumpur: Penerbit Universiti Malaya.

Sapora Sipon, Justina Esther Gubud. 2010. Gaya kepimpinan pengetua dengan kepuasan kerja guru. *Prosiding Seminar Profesion Perguruan, USIM*. Di Capai pada Julai 29, 2012 daripada http://ddms.usim.edu.my/handle/123456789/2689.

Sin, I. 2001. Effect of instructional leadership, transformational leadership and leadership replacement to the organizational commitment, and job satisfaction specification (Unpublished doctoral dissertation). Universiti Kebangsaan Malaysia.

Suryanarayana, N.V. & Luciana, M.Z. 2010. *Teaching Competency And Teacher Job Satisfaction Among Secondary School Teachers*. India: Andhra University Campus

---

476

2017 年教育研究研讨会
3 月 20 日 - 22 日，举办地点：砂拉越州古晋市 IPBL

---

艾哈迈德・达乌德・本・哈吉・卢贡 2011 年 《学前教师群体的工作满意度：砂拉越州勿洞专区国民学校的一项调查》 硕士学位论文 马来西亚国立大学

阿沃利奥 B.J.、巴斯 B.M. 2004，《多因素领导力问卷：使用手册与样题（第 3 版）》，加利福尼亚州雷德伍德城：心灵花园有限公司。

哈比卜・伊斯梅尔、扎伊玛・拉姆利 2012 年，《校长的变革型领导实践及其与教师工作满意度的关系》，第七届马来西亚全国经济会议（PERKEM VII），马来西亚国立大学教育学院主办，6 月 4 日 - 6 日。

哈里斯 A.、戴 C.、霍普金斯 D.、哈德菲尔德 M.、哈格里夫斯 A.、查普曼 C. 2013，《促进学校改进的有效领导力》，伦敦：劳特利奇出版社。

伊沙克・辛 2003 年，《变革型领导风格与教学风格：校长需要何种风格？》，《IAB 教育管理与领导力期刊》，第 13 卷第 2 期，2003 年 12 月，页码 1-2。

伊斯梅尔・H. 2012 年，《校长变革型领导实践及其与教师工作满意度的关系》，《2012 年第七届马来西亚全国经济会议论文集》

莱思伍德 K.A.、孙 J. 2012，《变革型学校领导的本质与影响：基于未发表研究的元分析综述》，《教育管理季刊》，第 48 卷第 3 期，页码 387-423，DOI 链接：http://dx.doi.org/10.1177/0013161X11436268

莫哈末・伊扎姆・莫哈末・哈姆扎、苏菲安・侯赛因 2009 年，《学校卓越发展中的规划变革管理：政策实施过程》，吉隆坡：马来亚大学出版社。

萨波拉・西蓬、贾斯汀娜・埃丝特・古布德 2010 年，《校长的领导风格与教师工作满意度》，《马来西亚伊斯兰理科大学教师专业研讨会论文集》，2012 年 7 月 29 日获取自http://ddms.usim.edu.my/handle/123456789/2689。

辛 I. 2001 年，《教学领导力、变革型领导力与领导更替对组织承诺及工作满意度维度的影响》（未发表博士学位论文），马来西亚国立大学。

苏里亚纳拉亚纳 N.V.、卢西亚娜 M.Z. 2010 年，《中学教师的教学能力与工作满意度》，印度：安得拉大学校区。

---

476

2017 Educational Research Seminar
20-22 March, at IPBL, Kuching, Sarawak

---

Ahmat Daud Bin Haji Lugom. 2011. Job Satisfaction Among Preschool Teachers: A Survey at National Schools in Betong Division, Sarawak. Master's Thesis. Universiti Kebangsaan Malaysia.

Avolio, B.J. & Bass, B. M. 2004. Multifactor Leadership Questionnaire: Manual and Sample, Ed. 3. Redwood City, CA: Mind Garden, Inc.

Habib Ismail & Zaimah Ramli. 2012. Transformational Leadership Practices of Principals and Its Relationship with Teacher Job Satisfaction. 7th Malaysian National Economic Conference (PERKEM VII). Organized by the Faculty of Education, Universiti Kebangsaan Malaysia. 4-6 June.

Harris, A., Day, C., Hopkins, D., Hadfield, M., Hargreaves, A., & Chapman, C. 2013. Effective leadership for school improvement. London: Routledge.

Ishak Sin. 2003. Transformational Leadership and Teaching Styles: Which Style Do Principals Need? IAB Journal of Educational Management and Leadership. Volume 13, No. 02 December 2003, pp.1-2.

Ismail H. 2012. Transformational Leadership Practices of Principals and Its Relationship with Teacher Job Satisfaction. Proceedings of the 7th Malaysian National Economic Conference 2012

Leithwood, K. A., & Sun, J. 2012. The nature and effects of Transformational school leadership: a meta-analytic review of unpublished research. Educational Administration Quarterly, 48(3), 387-423. http://dx.doi.org/10.1177/0013161X11436268

Mohd Izham Mohd Hamzah & Sufean Hussin. 2009. Planned Change Management in School Excellence: Policy Implementation Process. Kuala Lumpur: University of Malaya Press.

Sapora Sipon, Justina Esther Gubud. 2010. Principal Leadership Styles and Teacher Job Satisfaction. Proceedings of the USIM Teacher Professional Seminar. Retrieved July 29, 2012, from http://ddms.usim.edu.my/handle/123456789/2689.

Sin, I. 2001. Effect of instructional leadership, transformational leadership and leadership replacement to the organizational commitment, and job satisfaction specification (Unpublished doctoral dissertation). Universiti Kebangsaan Malaysia.

Suryanarayana, N.V. & Luciana, M.Z. 2010. Teaching Competency And Teacher Job Satisfaction Among Secondary School Teachers. India: Andhra University Campus.

---

476


LAVAZZA
TORINO, ITALIA, 1895

CIALDE per macchina ESPRESSO

GRAN ESPRESSO INTENSO
Tostatura scura

150 CIALDE

CAFFÈ MACINATO

1.080 g ℮

9/10

150
1.080 g ℮

拉瓦萨
意大利都灵，1895年

意式浓缩咖啡专用咖啡饼

醇厚特浓意式浓缩咖啡
深度烘焙

150片装

研磨咖啡粉

1.080 g ℮

9/10

150
1.080 g ℮

LAVAZZA

TURIN, ITALY, 1895

Pods for espresso machine

GRAN ESPRESSO INTENSO
Dark roast

150 Pods

Ground coffee

1.080 g ℮

9/10

150
1.080 g ℮


‼เปิดแล้ว 1 ปีมีครั้งเดียว
รถไฟลอยน้ำ ลพบุรี

‼现已开放！一年仅此一次
华富里水上火车

‼ Now Open! Only Once a Year
Floating Train, Lopburi


巴拉多鱿鱼
开斋节后菜单


Ápice
Agência de Viagens

5 curiosidades
sobre o PICO DO FOGO, o maior vulcão de Cabo Verde!

顶点
旅行社

5 个有趣的事实
关于福戈峰，佛得角最大的火山！

Apex
Travel Agency

5 Fun Facts
about PICO DO FOGO, the highest volcano in Cape Verde!


3-Minuten Schokokucken High Protein & zuckerfrei

223 kcal / komplett

3分钟巧克力蛋糕 高蛋白&无糖

223千卡 / 整份

3-Minute Chocolate Cake High Protein & Sugar-Free

223 kcal / total


*DENİZ MANZARALI  MEKAN ÖNERİSİ*
*KAHVALTI 25₺*

*海景场所推荐*
*早餐25里拉*

*SEA VIEW VENUE RECOMMENDATION*
*BREAKFAST 25 TURKISH LIRA*


Você sabia?
Cabo Verde possui 4 aeroportos internacionais

Aeroporto Amílcar Cabral (Sal)
 Aeroporto Cesária Évora (São Vicente)
 Aeroporto Nelson Mandela (Santiago)
 Aeroporto Aristides Pereira (Boa Vista)

Ápice
Agência de Viagens

你知道吗？
佛得角拥有4个国际机场

阿米尔卡·卡布拉尔国际机场（萨尔岛）
塞萨里亚·埃沃拉国际机场（圣维森特岛）
纳尔逊·曼德拉国际机场（圣地亚哥岛）
阿里斯蒂德斯·佩雷拉国际机场（博阿维斯塔岛）

巅峰
旅行社

Did you know?
Cape Verde has 4 international airports

Amílcar Cabral Airport (Sal)
Cesária Évora Airport (São Vicente)
Nelson Mandela Airport (Santiago)
Aristides Pereira Airport (Boa Vista)

Ápice
Travel Agency


Zusammenfassung aktuelle Entwicklungen und Ausblick

---

Während der Zuwachs der FuE-Aufwendungen in der Wirtschaft im Jahr 2012 fast ausschließlich auf große Unternehmen mit 500 und mehr Beschäftigten zurückzuführen war, weisen die Plandaten für 2013 darauf hin, dass die FuE-Zuwächse in diesem Jahr weitaus gleichmäßiger auf kleine, mittlere und große Unternehmen verteilt sind. Gegenüber 2012 rechnen alle mit einem Zuwachs der FuE-Mittel von 4 %.

Die aktuelle Entwicklung zeigt, dass die zusätzlichen FuE-Aufwendungen des Jahres 2012 vor allem im Bereich „Datenverarbeitung, Elektronik, Optik“ zu einer deutlichen Steigerung der FuE-Intensität geführt haben (Abb. 11.3.2). Mit Ausnahme der Pharmaindustrie zeigen alle größeren Industriebranchen eine 2012 gegenüber 2011 gestiegene FuE-Intensität.

Abb. 11.3.2: Interne FuE-Aufwendungen in % des Umsatzes aus eigenen Erzeugnissen* 2010 bis 2012

\*) ohne Vorsteuer.

Quelle: SV Wissenschaftsstatistik. - Statistisches Bundesamt, Unternehmensergebnisse Deutschland, unveröffentlichte Tabellen sowie Fachserie 4, Reihe 4.3. - Berechnungen des NIW.

---

109

当前发展总结与展望

---

2012年经济领域研发支出的增长几乎完全归因于拥有500名及以上员工的大型企业，而2013年的计划数据则表明，当年的研发支出增长更为均匀地分布在小型、中型和大型企业中。与2012年相比，所有企业预计其研发资金将增长4%。

当前的发展情况表明，2012年新增的研发支出主要集中在“数据处理、电子、光学”领域，并显著提高了该行业的研发强度（图 11.3.2）。除制药行业外，所有主要工业部门2012年的研发强度较2011年均有所提高。

图 11.3.2：2010年至2012年内部研发支出占自有产品销售额的百分比*

\*) 不含增值税。

来源：德国科学统计联合会。- 德国联邦统计局，《德国企业成果》，未公布的表格以及《专业系列4，第4.3系列》。- 下萨克森经济研究所的计算。

---

109

Summary of current developments and outlook

---

While the increase in R&D expenditures in the business sector in 2012 was almost exclusively attributable to large companies with 500 or more employees, the planned data for 2013 indicate that R&D growth this year is distributed far more evenly among small, medium-sized, and large companies. Compared to 2012, all of them expect an increase in R&D funds of 4%.

The current development shows that the additional R&D expenditures in 2012 led to a significant increase in the R&D intensity, particularly in the "Data Processing, Electronics, Optics" sector (Fig. 11.3.2). With the exception of the pharmaceutical industry, all major industrial sectors showed an increased in R&D intensity in 2012 compared to 2011.

Fig. 11.3.2: Internal R&D expenditures as a % of sales revenue from own products* 2010 to 2012

\*) Excluding VAT.

Source: SV Science Statistics. - Federal Statistical Office of Germany, Company Results Germany, unpublished tables and Specialist Series 4, Series 4.3. - Calculations by NIW.

---

109


Fernandè, ma che cabbo fai?
Fonduta di formaggio

费尔南德，你在搞什么鬼？
奶酪火锅

Fernandè, what on earth are you doing?
Cheese Fondue


drinho
Ice Lemon Tea
Mango Puree
Sedap dan senang

driniho

*Minuman J
Ais Lemo*

冰冻柠檬茶

40

3 bahan je korang nak buat Mango ice lemon tea yang sedap ni.

德力皓
冰柠檬茶
芒果泥
美味又简单

德力皓

*饮料 J
冰柠檬*

冰冻柠檬茶

40

只需要3种材料，你们就能做出这款美味的芒果冰柠檬茶了。

drinho
Ice Lemon Tea
Mango Puree
Delicious and easy

driniho

*Drink J
Ice Lemon*

Ice Lemon Tea

40

You only need 3 ingredients to make this delicious Mango ice lemon tea.


壊れても、# また必ず買うこれ。
TOP 7

就算坏了，也一定会再买的这个。
TOP 7

Even if it breaks, I will definitely buy this again.
TOP 7


حكايات ما قبل النوم

7 حكايات قبل النوم

مكتبة جرير

JARIR BOOKSTORE
… not just a Bookstore

ليَست مُجَردمَڪتة ...

睡前故事

7个睡前故事

贾里尔书店

贾里尔书店
……不只是一家书店

不只是一家书店……

Bedtime Stories

7 Bedtime Stories

Jarir Bookstore

JARIR BOOKSTORE
… not just a Bookstore

Not just a bookstore...


İstanbul’un En Şık Kahvaltı Mekanları
Part ı

DANIS

伊斯坦布尔最时尚的早餐去处
第1部分

丹尼斯

Istanbul's Chicest Breakfast Venues
Part 1

Danis


*SNEAK UPDATE*

BTS
EVERGREEN

77
ปีหน้ามาแน่!
JUL 17
จับตารอ คาดเริ่ม ก.ย. 68
รถไฟฟ้า 20 บาท ทุกเส้นทาง

คนกรุงฯ เตรียมเฮ! เดินทางสะดวกราคาประหยัด

*抢先更新*

BTS
常青

77
卖房吧！
7月 17日
空堤区 2025年9月
电动火车所有路线 20 泰铢

曼谷市民准备欢呼！出行方便价格实惠

*SNEAK UPDATE*

BTS
EVERGREEN

77
Sell Your House!
JUL 17
Khlong Rian District, Sep. 2025
Electric Train: 20 Baht, All Routes

Bangkokians, get ready to cheer! Convenient and budget-friendly travel.


woman trip

NOTÍCIA

Gol retoma rota direta de São Paulo para Fernando de Noronha

女士旅行

新闻

戈尔航空恢复圣保罗至费尔南多・迪诺罗尼亚岛直飞航线

woman trip

NEWS

Gol resumes direct route from São Paulo to Fernando de Noronha


*Turkish History Education Journal 2015: 4 (1), 89-121*

---
Öğretmenlerin Sözlü Tarihe İlişkin Algılarını Ve Görüşlerini Belirlemeye Yönelik Bulgular

| 5. Tema: Sözlü Tarih tanımı. |  |  |
| :--| :--| :--|
| Alt Temalar | f | %  |
| 1. Konuya hâkim olan, tarihe şahitlik etmiş kişilerle yapılır. | 18 | 60|
| 2. Yaşayan herkesle yapılabilir. | 11 |37 |
| 3. Tarihi olayla ilgili araştırma yapan kişilerle yapılır. | 1 | 3 |
| Toplam| 30 | 100 |

Yukarıdaki tabloda görüldüğü üzere katılımcılara yöneltilen “Kimlerle sözlü tarih yapılır?” sorusuna öğretmenlerin %60’ı “Konuya hâkim olan, tarihe şahitlik etmiş kişilerle yapılır”; %37’si ise “Yaşayan herkesle yapılabilir” cevabını verdikleri belirlenmiştir.

Katılımcıların *“Sizce sözlü tarih nedir?”* sorusuna verdikleri yanıtlardan bazıları şöyledir: Düzce-2: *“Yazılı belgelerin yanında yaşayan bireylerin belleğe dayalı anlatıları aracılığıyla yazma ve sıradan insanları, gündelik yaşamı ve öznenliği tarihin araştırma alanına dâhil etme dürtüsüyle şekillenen ve ses kaydetme teknolojilerinin gelişmesiyle de desteklenen bir araştırma yöntemidir.” ,* Bolu-10: *“Tarihi belgelerin dışında, insanların geçmişe dair anlattıkları hikâye, anekdotlara dayalı olarak tarihsel bilgi üreten bir metottur.”* Bolu-5: *“Anlatıma dayanan tarihe denir.”,* Bolu-15: *“Canlı kaynaklardan (insanlardan) yararlanılmasıdır.”*,Bitlis-1: *“Sözlü tarih: tarihi hadiselerde veya mekânlarda bizzat bulunan veya gündelik yaşamın içindeki insanların sahip oldukları bilgilerin kayıt altına alınarak tarih eğitiminde kullanılması işidir.”,* Aydın-1: *“Özellikle yakın tarihin olayları yaşayan kişiler tarafından araştırmacının amacına göre hazırladığı görüşme sorularıyla taranmasıdır.”,* Antalya-1: *“Sözlü tarih konuya hâkim veya konuyla ilgi yaşantıları ve tecrübeleri olan kişilerle araştırmacının sözlü iletişim araçlarını kullanarak yaptığı (mülakatlar) çalışmalara denir.”,* Aydın-2'ye göre ise “*Yakın tarihe şahitlik etmiş kişilerle yapılan mülakatlar sonucu ortaya konulan bir çalışma alanı.*” olarak ifade etmişlerdir.

### 6. Öğretmenlerin Tarihi Mekân Algılarına İlişkin Bulgular

Öğretmenlere verilen görüş formunda yer alan “Tarihi mekânlar” denilince aklınıza gelen kavramlar nelerdir?” sorusuyla öğretmenlerin ‘Tarihi Mekân’ kavramına

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108

*土耳其历史教育杂志 2015: 4 (1), 89-121*

---
关于教师对口述历史的认知与看法的研究发现

| 5. 主题：口述历史的定义。 |  |  |
| :--| :--| :--|
| 子主题 | f | %  |
| 1. 与熟悉主题、亲历历史事件的人进行。| 18 | 60 |
| 2. 可以与任何在世的人进行。  | 11 | 37 |
| 3. 与研究历史事件的人进行。 | 1 | 3 |
| 总计 | 30 | 100 |

如上表所示，针对向参与者提出的“口述历史应该与谁一起进行？”这一问题，60%的教师回答“与熟悉主题、亲历历史事件的人进行”；37%的教师则回答“可以与任何在世的人进行”。

参与者对 *“您认为口述历史是什么？”* 这一问题的一些回答如下： 迪兹杰-2：*“它是一种研究方法，除了书面文件外，通过在世个体基于记忆的叙述进行书写，并出于将普通人、日常生活和主体性纳入历史研究领域的冲动而形成，同时得到了录音技术发展的支持。”* 博卢-10：*“这是一种除历史文献外，基于人们讲述的关于过去的往事、轶事来产生历史知识的方法。”* 博卢-15：*“利用鲜活的来源（人）。”*  比特利斯-1：*“口述历史：是将那些亲身经历历史事件或身处历史场所的人们，或者日常生活中普通人所拥有的信息记录下来，并在历史教育中加以利用的工作。”*  艾登-1：*“特别是根据研究者的目的，通过准备好的访谈问题，对经历过近代历史事件的人进行访谈。”* 安塔利亚-1：*“口述历史是指研究者利用口头交流工具（访谈）与掌握相关主题知识或具有相关生活经历和经验的人进行的活动。”*  而根据 艾登-2的说法，他们将其表述为：*“一个通过访谈亲历近代历史的人而得以呈现的研究领域。”*

### 6. 关于教师对历史场所认知的研究发现

通过向教师提出的观点问卷中的问题“当提到‘历史场所’时，您会想到哪些概念？”，来探讨教师对‘历史场所’这一概念的

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108

*Turkish History Education Journal 2015: 4 (1), 89-121*

---
Findings Aimed at Determining Teachers' Perceptions and Opinions Regarding Oral History

| 5th Theme: Definition of Oral History |  |  |
| :--| :--| :--|
| Sub-Themes | f | % (%) |
| 1. Conducted with individuals knowledgeable about the subject and who have witnessed history.  | 18 | 60|
| 2. Can be conducted with anyone living.  | 11 |37 |
| 3. Conducted with individuals researching the historical event.  | 1 | 3 |
| Total | 30 | 100 |

As seen in the table above, it was determined that to the question “With whom is oral history conducted?” posed to the participants, 60% of the teachers answered “It is conducted with individuals who are knowledgeable about the subject and have witnessed history”; while 37% answered “It can be conducted with anyone living.”

Some of the answers given by the participants to the question *“What do you think oral history is?”* are as follows: Düzce-2: *“It is a research method shaped by the urge to write through memory-based narratives of living individuals alongside written documents, and to include ordinary people, daily life, and subjectivity within the research scope of history, and which is also supported by the development of sound recording technologies.”* Bolu-10: *“It is a method that produces historical information based on stories and anecdotes told by people about the past, distinct from historical documents.”* Bolu-5: *“It is called history based on narration.”* Bolu-15: *“It is the utilization of living sources (people).”* Bitlis-1: *“Oral history: it is the practice of recording the information possessed by people who were personally present at historical events or places, or who are part of daily life, and using this information in history education.”* Aydın-1: *“It is the examination of events, especially in recent history, through interview questions prepared by the researcher according to their purpose, conducted with individuals who experienced these events.”* Antalya-1: *“Oral history refers to studies (interviews) conducted by a researcher using oral communication tools with individuals who are knowledgeable about the subject or have relevant life experiences and expertise.”* According to Aydın-2, it is expressed as *“A field of study that emerges from interviews conducted with people who have witnessed recent history.”*

### 6. Findings Regarding Teachers' Perceptions of Historical Sites

With the question, found in the opinion form given to teachers, “What concepts come to your mind when ‘Historical sites’ are mentioned?”, teachers' understanding of the ‘Historical Site’ concept

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108


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