kejadian faktual. Sebaliknya berita bukan hanya harus berdasarkan fakta, penulisannya pun harus objektif. Jurnalis diharapkan tidak memasukkan opini pribadinya dalam berita. Di samping perbedaan, antara berita, novel, cerpen, film dan karya fiksi lainnya sebenarnya mempunyai persamaan. Semua teks tersebut mempunyai struktur narasi. Dengan kata lain, semua teks ditulis atau dibuat dengan cara bercerita tertentu agar teks tersebut bisa dikenali oleh khalayak.

Analisis naratif pada dasarnya adalah analisis mengenai cara dan struktur bercerita dari suatu teks. Menggunakan analisis naratif untuk analisis teks berita media pada dasarnya menempatkan teks berita tidak ubahnya seperti novel, cerpen, atau film. Meski didasarkan pada fakta, teks berita disusun dengan cara dan struktur bercerita tertentu. Di dalam berita terdapat struktur bercerita, alur (plot), sudut penggambaran, hingga karakter atau penokohan. Berita seperti karya fiksi memuat alur (plot). Peristiwa faktual disusun tidak secara berurutan tetapi dibuat dengan rangkaian sedemikian rupa sehingga menarik perhatian khalayak. Tidak mengherankan jikalau ketika membaca atau menonton berita kita kerap kali mendapati unsur ketegangan. Hal ini karena peristiwa disusun agar menarik perhatian khalayak. Di dalam berita juga terdapat penokohan dan karakter, seperti halnya karya fiksi. Ketika kita membaca berita misalnya, kita kerap kali merasakan ada tokoh yang ditempatkan sebagai pahlawan (hero) dan tokoh lain ditempatkan sebagai musuh (*villain*). Ada tokoh utama

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310 | Dr. Azharsyah Ibrahim, SE.Ak, M.S.O.M.

事实性事件。相反，新闻不仅要基于事实，其写作也必须客观。记者不应将个人观点带入新闻报道中。除了差异之外，新闻、小说、短篇故事、电影和其他虚构作品实际上具有相似之处。所有这些文本都具有叙事结构。换句话说，所有文本都是以特定的叙事方式编写或创作的，以便受众能够理解接受。

叙事分析本质上是对文本叙事方式和结构的分析。将叙事分析应用于媒体新闻文本分析，基本上是将新闻文本视为与小说、短篇故事或电影无异。尽管基于事实，新闻文本仍以特定的叙事方式和结构进行组织。新闻中存在叙事结构、情节、视角以及人物或角色塑造。新闻像虚构作品一样包含情节。事实性事件并非按时间顺序排列，而是以某种方式串联起来，以吸引公众的注意力。因此，当我们阅读或观看新闻时，常常会发现紧张的元素，这不足为奇。这是因为事件的编排是为了吸引公众的注意力。新闻中也存在人物塑造和角色，就像虚构作品一样。例如，当我们阅读新闻时，我们常常会感觉到某个角色被定位为英雄，而另一个角色则被定位为反派。有主要人物

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310 | 阿扎尔西亚・易卜拉欣博士，经济学学士（会计学），组织管理学硕士。

Factual events. Conversely, news must not only be based on facts, but its writing must also be objective. Journalists are expected not to include their personal opinions in the news. Despite the differences, news, novels, short stories, films, and other fictional works actually share similarities. All these texts possess a narrative structure. In other words, all texts are written or created with a specific storytelling method so that these texts can be recognized by the audience.

Narrative analysis is essentially an analysis of the storytelling method and structure of a text. Using narrative analysis to analyze media news texts essentially treats news texts no differently than novels, short stories, or films. Although based on facts, news texts are composed with a specific storytelling method and structure. Within news, there is a storytelling structure, plot, point of view, and even characters or characterization. News, like fictional works, contains a plot. Factual events are not arranged sequentially but are structured in such a way as to attract the audience's attention. It is not surprising that when reading or watching news, we often encounter elements of suspense. This is because events are arranged to attract the audience's attention. News also contains characterization and characters, just like fictional works. When we read news, for example, we often perceive that some characters are positioned as heroes (hero) and other characters are positioned as villains (*villain*). There are main characters

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310 | Dr. Azharsyah Ibrahim, SE.Ak, M.S.O.M. (310 | Dr. Azharsyah Ibrahim, SE.Ak, M.S.O.M.)


Bye, 바질페스토! 새로운 페스토의 비밀

再见，罗勒青酱！新青酱的秘密

Bye, Basil Pesto! The Secret of a New Pesto


Глава 1    Содержание и особенности систем

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19. Охарактеризуйте содержание и основные функции ключевых блоков любой системы. Приведите примеры их работы в условиях экономической системы.

1.5. Тестовые задания

1. Элементом системы можно считать её структурный компонент, который:

 а) можно разделять далее, меняя его свойства;

б) нельзя разделять далее, не меняя его свойств;

в) нельзя разделять далее, меняя его свойства;

 г) варианты а) и б) правильные;

д) нет правильного ответа.

2. Взаимосвязи в системе формируются на основе следующих прин-ципов:

  а) взаимодополнения, взаимоподчинения;

 б) конкуренции, композиции;

  в) равноправного взаимодействия, взаимовыгоды;

г) варианты а) и в) правильные;

 д) варианты б) и в) правильные.

3. Границы системы – это:

   а) область пространства, в котором может находиться система;

 б) свойство системы существовать при определённых условиях;

в) максимальное количество элементов в системе;

  г) пределы действия взаимосвязей между её элементами;

 д) варианты б) и г) правильные.

4. В качестве основного свойства системы можно выделить:

 а) релевантность;

  б) эмерджентность;

в) динамизм;

 г) неопределенность;

д) правильные варианты б) и в).

5. Современные экономисты определили синергетический эффект деятельности системы как:

 а) 2 + 2 = 0;

 б) 2 + 2 = 4;

в) 2 - 2 = 1;

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 22

第1章 系统的内容与特点

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19. 请描述任何系统的关键模块的内容与主要功能。请举例说明其在经济系统条件下的运行情况。

1.5. 测试题

1. 可以被视为系统元素的结构组件，它：

 а) 可以进一步划分，同时改变其属性；

б) 不能进一步划分，而不改变其属性；

в) 不能进一步划分，同时改变其属性；

 г) 选项 а) 和 б) 正确；

д) 没有正确答案。

2. 系统中的相互联系是基于以下原则形成的：

  а) 互补性，相互从属；

 б) 竞争，组合；

  в) 平等互动，互利互惠；

г) 选项 а) 和 в) 正确；

 д) 选项 б) 和 в) 正确。

3. 系统的边界是：

   а) 系统可能存在的空间区域；

 б) 系统在特定条件下存在的特性；

в) 系统中元素的最大数量；

  г) 其元素之间相互联系的作用范围；

 д) 选项 б) 和 г) 正确。

4. 系统的主要特性包括：

 а) 相关性；

  б) 突现性（涌现性）；

в) 动态性；

 г) 不确定性；

д) 选项 б) 和 в) 正确。

5. 现代经济学家将系统活动的协同效应定义为：

а) 2 + 2 = 0;

 б) 2 + 2 = 4;

в) 2 - 2 = 1;

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 22

Chapter 1 Content and Features of Systems

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19. Characterize the content and main functions of the key blocks of any system.Provide examples of their operation within an economic system.

1.5. Test Questions

1.  A structural component of a system can be considered its element, which:

    a) can be further divided, changing its properties;

    b) cannot be further divided without changing its properties;

    c) cannot be further divided, changing its properties;

    d) options a) and b) are correct;

    e) there is no correct answer.

2.  Interconnections in a system are formed based on the following principles:

    a) complementarity, subordination;

    b) competition, composition;

    c) equal interaction, mutual benefit;

    d) options a) and c) are correct;

    e) options b) and c) are correct.

3.  The boundaries of a system are:

    a) the region of space in which the system can be located;

    b) the property of a system to exist under certain conditions;

    c) the maximum number of elements in the system;

    d) the limits of the interconnections between its elements;

    e) options b) and d) are correct.

4.  As the main property of a system, one can identify:

    a) relevance;

    b) emergence;

    c) dynamism;

    d) uncertainty;

    e) correct options are b) and c).

5.  Modern economists have defined the synergistic effect of a system's activity as:

    a) 2 + 2 = 0;

    b) 2 + 2 = 4;

    c) 2 - 2 = 1;

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22


이로이로 도쿄

@@가을 단풍 보러 가쟈!!

계절이 머무는 곳

오사카 성

各色东京

@@去看枫叶吧！！

季节驻足之地

大阪城

Iroiro Tokyo

@@Let's go see the autumn foliage!!

The Place Where Seasons Linger

Osaka Castle


산하동 '블루마씨네'
비오면? 오히려 좋아!

山下洞 ‘布鲁玛小馆’
下雨吗？反而更棒！

Sanha-dong 'Blumar Ciné'
If it rains? All the better!


هذي السلطة متخطينيش تقطر بالبنة
أنا نرافقها مع كامل أطباقي
أرواحو نحضروها كيفكيف

*Le bonheur sucré*

这道沙拉我从不错过，好吃到爆！
我用它来搭配所有的菜。
来，我们一起做吧！

*甜蜜的幸福*

This salad is a must-have for me, it's dripping with deliciousness
I pair it with all my dishes
Let's prepare it together

*Sweet Happiness*


유료광고포함

#여수맛집

하멜샌드

包含付费广告

#丽水美食

哈梅尔夹心饼

Includes Paid Advertisement

#YeosuEats

Hamel Sand


118

Глава 5. Конкурентоспособность национальной экономики

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■ параметры факторов производства;

■ параметры спроса на товары и услуги;

■ стратегия фирм данной страны, их структура и соперниче-ство;

■ характер родственных и поддерживающих отраслей, которы-ми располагает страна.

В эту систему включаются также «случайные события» и «дей-ствия правительства», которые могут либо усиливать, либо ослаб-лять конкурентные преимущества страны.

Рассмотрим эти детерминанты.

*Параметры факторов*. Факторы производства — это материальные (вещественные) и нематериальные (институты) условия, необхо-димые для формирования конкурентных преимуществ в произ-водственном процессе отдельных экономических агентов, а также в стране базирования этих агентов.

В зависимости от конкретных значений (параметров) факторов определенная фирма (либо иной агент), функционирующая в той или иной отрасли национальной экономики, может получить либо благоприятные, либо неблагоприятные для создания и поддержа-ния конкурентных преимуществ условия производства. Эти фак-торы подразделяются на общие и специальные, то есть непосред-ственно касающиеся всех или каких-то специфических фирм.

*Стратегия фирм, их структура и соперничество*. Каждая фирма следует своей собственной конкурентной стратегии для завоевания лучшей позиции и выгод от конкурентного преимущества. Это озна-чает, что акции и контракции фирм-соперниц приводят к созда-нию новых условий функционирования фирм. Если в стране от-сутствует или слабо развита конкурентная среда, если отсутствует соперничество между фирмами, если стратегия фирм не ориентиро-вана на деятельность в условиях соперничества, рассчитывать на возникновение конкурентного преимущества как на внутреннем, так и на внешних рынках не приходится.

*Параметры спроса*. К ним в первую очередь относятся такие, как требовательность покупателей к качеству товаров и услуг; эластич-ность спроса по цене, уровню дохода, перекрестная эластичность; степень осознания различными социальными группами актуаль-ности той или иной потребности; национальные традиции и обы-

118

第5章 国民经济的竞争力

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■ 生产要素参数；
■ 商品和服务需求参数；
■ 该国公司的战略、其结构和竞争；
■ 国家拥有的相关和支持性产业的特点。

该体系还包括“随机事件”和“政府行为”，它们可能增强也可能削弱国家的竞争优势。

让我们研究一下这些决定因素。

*要素参数*。生产要素是指在单个经济主体生产过程中以及这些主体所在国形成竞争优势所必需的物质（有形的）和非物质（制度）条件。

根据要素的具体数值（参数），在国民经济某一行业中运营的特定公司（或其他主体）可能会获得有利于创造和维持竞争优势的生产条件，也可能获得不利于此的生产条件。这些要素分为通用要素和特殊要素，即直接关系到所有公司或某些特定公司的要素。

*公司战略、其结构和竞争*。每家公司都遵循自己的竞争战略，以获得最佳地位并从竞争优势中获益。这意味着竞争对手公司的行动和反制行动会导致公司运营新条件的产生。如果一个国家缺乏或竞争环境不发达，如果公司之间缺乏竞争，如果公司战略不以竞争条件下的运营为导向，那么就不能指望在国内和国外市场上出现竞争优势。

*需求参数*。这些首先包括购买者对商品和服务质量的要求；需求的价格弹性、收入弹性和交叉弹性；不同社会群体对某种需求相关性的认知程度；民族传统和习俗

118

Chapter 5. Competitiveness of the national economy

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■ Parameters of factors of production;

■ Parameters of demand for goods and services;

■ Strategy of firms in the given country, their structure and rivalry;

■ Nature of related and supporting industries available to the country.

This system also includes “chance events” and “government actions,” which can either enhance or diminish the country's competitive advantages.

Let us consider these determinants.

*Parameters of factors*. Factors of production are the tangible (material) and intangible (institutional) conditions necessary for forming competitive advantages in the production process of individual economic agents, as well as in the home country of these agents.

Depending on the specific values (parameters) of factors, a particular firm (or other agent) operating in a specific sector of the national economy may encounter either favorable or unfavorable conditions for creating and maintaining competitive advantages in production. These factors are subdivided into general and specialized, i.e., directly affecting all or some specific firms.

*Strategy of firms, their structure and rivalry*. Each firm follows its own competitive strategy to gain a better position and benefits from competitive advantage. This means that the actions and counteractions of rival firms lead to the creation of new operating conditions for firms. If a country lacks or has a poorly developed competitive environment, if there is no rivalry between firms, if the strategy of firms is not oriented towards operating in conditions of rivalry, one cannot expect the emergence of competitive advantage in either domestic or foreign markets.

*Parameters of demand*. These primarily include such factors as buyers' high requirements for the quality of goods and services; price elasticity of demand, income elasticity, cross-elasticity; the degree of awareness among various social groups of the relevance of a particular need; national traditions and customs


播放
乳清干酪与梨

*菲娜菲*
披萨店

PLAY
Ricotta and Pear

*fina fi*
Pizzeria


Outre les positions d'équilibre stable, il existe encore, au moins théoriquement, des positions d'équilibre instable ; ces positions constituent les lignes séparatives entre deux positions d'équilibre stable ; ce sont, s'il est permis de parler ainsi, les lignes de partage des eaux séparant des bassins de fleuves, et le prix tend à couler à partir de cette ligne dans l'une et l'autre direction.

Fig.7.

Lorsque l'offre et la demande sont en état d'équilibre stable, alors si le niveau de la production est tant soit peu troublé dans sa position d'équilibre, il se déplace rapidement vers une de ses positions d'équilibre stable ; comme un œuf qui oseille sur une de ses extrémités tombe à la moindre secousse et ne se relève pas. De même qu'il est théoriquement possible, mais pratiquement impossible, qu'un œuf oseille sur son extré-mité, de même il est théoriquement possible mais pratiquement impossible que le niveau de la production se tienne oscillant dans un état d'équilibre instable.

C'est ainsi que dans la figure 7 les courbes se coupent plusieurs fois et les têtes de flèche sur Ox montrent dans quelle direction, selon sa situation, R tend à se mouvoir le long de Ox. Ceci montre que si R est en H ou en L et est légèrement déplacé dans l'une ou l'autre direction, il reviendra, aussitôt que cessera la cause de trouble, dans la position d'équilibre qu'il avait quittée ; mais si R est en K et est déplacé vers la droite, il continuera, même après la cessation de la cause perturbatrice, à se mouvoir vers la droite jusqu'à ce qu'il atteigne L, et que s'il est déplacé vers la gauche, il continuera à se mouvoir à gauche jusqu'à ce qu'il atteigne H. C'est-à-dire que If et L sont des points d'équilibre stable, tandis que K est un point d'équilibre instable. Nous arrivons ainsi à ce résultat, à savoir que :

L'équilibre de l'offre et de la demande, correspondant à un point d'intersection des courbes de la demande et de l'offre, est stable ou instable selon que la courbe de demande se trouve placée au-dessus ou au-dessous de la courbe d'offre, juste à la gauche de ce point ; ou, ce qui revient au même, selon qu'elle se trouve placée au-dessous ou au-dessus de la courbe d'offre, juste à la droite de ce point. (Si les courbes se touchent à un point quelconque, l'équilibre correspondant à, ce point sera stable pour des déplacements dans une direction et instable pour des déplacements dans l'autre direction. Aucun intérêt pratique ne se rattache à l'examen de ce cas purement possible.)

除了稳定均衡位置之外，至少在理论上，还存在不稳定均衡位置；这些位置构成了两个稳定均衡位置之间的分隔线；不妨这么说，它们就如同分隔河流流域的分水线，价格会从这条线向两个方向流动。

图7.

当供给与需求处于稳定均衡状态时，若产量水平在其均衡位置处稍有扰动，它会迅速向某一稳定均衡位置移动；就像鸡蛋在一端摆动时，稍有震动就会倒下且无法自行立起。正如鸡蛋在其一端摆动在理论上可能但实际上不可能一样，产量水平在不稳定均衡状态下保持摆动在理论上可能但实际上也不可能。

如此，在图7中，曲线多次相交，Ox轴上的箭头显示了根据其所处位置，R沿Ox轴移动的方向。这表明，若R处于H或L处，且向任一方向稍有移动，一旦扰动原因消失，它就会回到离开的均衡位置；但如果R处于K处且向右移动，即便扰动原因停止，它也会继续向右移动直到到达L，而如果向左移动，就会继续向左直到到达H。也就是说，H和L是稳定均衡点，而K是不稳定均衡点。由此我们得出这样的结论，即：

供给与需求的均衡，对应于需求曲线与供给曲线的交点，是稳定还是不稳定，取决于在该点左侧，需求曲线是位于供给曲线上方还是下方；或者说，等价地，取决于在该点右侧，需求曲线是位于供给曲线下方还是上方。（如果曲线在某一点相切，对应于该点的均衡对于一个方向的移动是稳定的，对于另一个方向的移动是不稳定的。对这种纯粹可能的情况进行研究并无实际意义。）

In addition to stable equilibrium positions, there also exist, at least theoretically, unstable equilibrium positions; these positions form the dividing lines between two stable equilibrium positions; they are, so to speak, the watershed lines separating river basins, and the price tends to flow from this line in either direction.

Fig. 7.

When supply and demand are in a state of stable equilibrium, then if the level of production is somewhat disturbed from its equilibrium position, it quickly moves toward one of its stable equilibrium positions; just as an egg oscillating on one of its ends falls at the slightest shock and does not right itself. Just as it is theoretically possible, but practically impossible, for an egg to oscillate on its end, so it is theoretically possible but practically impossible for the level of production to remain oscillating in a state of unstable equilibrium.

Thus, in Figure 7, the curves intersect several times and the arrowheads on Ox show in which direction, according to its position, R tends to move along Ox. This shows that if R is at H or at L and is slightly displaced in either direction, it will return, as soon as the disturbing cause ceases, to the equilibrium position it had left; but if R is at K and is displaced to the right, it will continue, even after the cessation of the disturbing cause, to move to the right until it reaches L, and if it is displaced to the left, it will continue to move to the left until it reaches H. That is to say, H and L are stable equilibrium points, while K is an unstable equilibrium point. We thus arrive at this result, namely that:

The equilibrium of supply and demand, corresponding to a point of intersection of the demand and supply curves, is stable or unstable depending on whether the demand curve lies above or below the supply curve, just to the left of that point; or, which amounts to the same thing, depending on whether it lies below or above the supply curve, just to the right of that point. (If the curves are tangent at any point, the equilibrium corresponding to that point will be stable for displacements in one direction and unstable for displacements in the other direction. No practical interest attaches to the examination of this purely possible case.)


LE GRANDI LEGGENDE DEL CALCIO

7

10

1

ROOKIELAND

伟大的足球传奇

7

10

1

新秀之地

THE GREAT LEGENDS OF FOOTBALL

7

10

1

ROOKIELAND


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УЧЕБНОЕ ПОСОБИЕ

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А. П. Граgов

НАЦИОНАЛЬНАЯ ЭКОНОМИКА

2-е издание

Рекомендовано Учебно-методическим объединением по образованию в области национальной экономики и экономики труда в качестве учебного пособия для студентов, обучающихся по специальности «Национальная экономика» и другим экономическим специальностям
300

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300 лучших учебников для высшей школы в честь 300-летия Санкт-Петербурга
осуществляется при поддержке Министерства образования РФ

$ ПИТЕР^{®} $

Москва • Санкт-Петербург • Нижний Новгород • Воронеж
Ростов-на-Дону • Екатеринбург • Самара • Новосибирск
Киев • Харьков • Минск

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2005

教材

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А. П. 格拉多夫

国民经济

第2版

由国家经济与劳动经济学领域教学方法联合会推荐，作为攻读“国民经济学”专业及其他经济学专业学生的教材。
300

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纪念圣彼得堡建城300周年高等院校300佳教材
由俄罗斯联邦教育部支持实施

$ \text{彼得出版社}^{®} $

莫斯科 • 圣彼得堡 • 下诺夫哥罗德 • 沃罗涅日
顿河畔罗斯托夫 • 叶卡捷琳堡 • 萨马拉 • 新西伯利亚
基辅 • 哈尔科夫 • 明斯克

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2005

Textbook

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A. P. Gragov

NATIONAL ECONOMY (НАЦИОНАЛЬНАЯ ЭКОНОМИКА)

2nd edition

Recommended by the Educational and Methodological Association for Education in the field of national economy and labor economics as a textbook for students majoring in "National Economy" and other economic specializations.
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Moscow • Saint Petersburg • Nizhny Novgorod • Voronezh
Rostov-on-Don • Yekaterinburg • Samara • Novosibirsk
Kyiv • Kharkiv • Minsk

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2005


60

Глава 2. Концептуальные основы анализа национальной экономики

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Предпринимательский климат региона формируется в резуль-тате взаимодействия объективных и субъективных факторов. Объ-ективные факторы — это географические особенности региона: при-родные условия и ресурсы, состав и структура населения, место региона в системе общественного разделения труда и т. п. Субъек-тивные факторы — это целенаправленная деятельность властных структур и различных групп стратегического влияния федерально-го и регионального уровней, направленная на регулирование эко-номической деятельности в рамках страны и региона.

Взаимодействие объективных и субъективных факторов опре-деляет региональную ситуацию — наблюдаемое в тот или иной мо-мент времени состояние региона, тенденции изменения этого со-стояния (рис. 2.4). Основополагающее влияние на региональную

Региональные факторы

Региональная политика

Рис. 2.4. Схема влияния предпринимательского климата на конкурентные преимущества экономических агентов

60

第2章 国民经济分析的概念基础

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区域的营商环境是在客观和主观因素相互作用下形成的。客观因素是区域的地理特征：自然条件和资源、人口构成和结构、区域在社会分工体系中的地位等等。主观因素是联邦和区域层面权力机构及各种战略影响群体的有目的的活动，旨在调控国家和区域范围内的经济活动。

客观和主观因素的相互作用决定了区域状况——即在某个特定时间点观察到的区域状态及其变化趋势（图 2.4）。对区域的根本性影响

区域因素

区域政策

图 2.4 营商环境对经济主体竞争优势的影响示意图

60

Chapter 2. Conceptual Foundations of National Economy Analysis

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The entrepreneurial climate of a region is formed as a result of the interaction of objective and subjective factors. Objective factors are the geographical features of the region: natural conditions and resources, the composition and structure of the population, the region's place in the system of social division of labor, etc. Subjective factors are the purposeful activity of authorities and various groups of strategic influence at the federal and regional levels, aimed at regulating economic activity within the country and the region.

The interaction of objective and subjective factors determines the regional situation—the state of the region observed at a particular point in time, the trends in the change of this state (Fig. 2.4). A fundamental influence on the regional

Regional factors

Regional Policy

Fig. 2.4. Diagram of the influence of the entrepreneurial climate on the competitive advantages of economic agents


Dolci d’autore Con Massimo Alverà
LA CUCINA ITALIANA

大师甜点 与马西莫·阿尔维拉
意大利烹饪

Signature Desserts With Massimo Alverà
THE ITALIAN KITCHEN


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Bastard-Keynesianismus in einer „doktrinen-bezogenen Darstellung des Stoffes“

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wodurch es zum Tausch bei „falschen Preisen“ und zu Rationierungsgleich-gewichten mit unvollständiger Markträumung kommen kann (FH, S. 277–355). Zudem werden abschließend in einem kurzen Kapitel „Neukeynesianische“ Mikrofundierungen für Lohn-, Zins- und Güterpreisstarrheiten präsentiert (FH, S. 337-363), ohne jedoch das auf neukeynesianischen Grundlagen stehende „Neue Konsens“-Modell zu präsentieren.⁴ Dieses, im einfachsten Fall auf drei Gleichungen reduzierbare Modell mit einer zinsabhängigen IS-Gleichung für das Gütermarktgleichgewicht, einer neukeynesianischen Phillipskurven-Glei-chung mit der NAIRU (Non-Accelerating Inflation Rate of Unemployment) als langfristiger Gleichgewichtsarbeitslosigkeit sowie einer Zinsreaktionsfunk-tion der Zentralbank, zum Beispiel einer Taylor-Regel, hat die Wirtschaftspoli-tik in vielen Ländern seit dem Ende der 1990er Jahre dominiert. Es findet sich auch in einer Reihe von in etwa zeitgleich mit Felderer und Homburg (2005) erschienenen Lehrbüchern, wie zum Beispiel Carlin und Soskice (2006) oder Snowdon und Vane (2005).

Fazit

Insgesamt liefern Felderer und Homburg (2005) also eine nur sehr einge-schränkte „doktrinenbezogene Darstellung des Stoffes“. Die Keynes'sche Lehre kommt nur im Gewand des Bastard-Keynesianismus daher, das heißt als eine durch Rigiditäten verursachte Sammlung von Spezialfällen des allgemeinen neoklassischen oder neuklassischen Modells. Dieser hat mit der Keynes'schen Lehre und ihrer konsequenten Weiterentwicklung im Post-Keynesianismus wenig zu tun. Im Mittelpunkt stehen hier das Konzept der monetären Produk-tionsökonomie, in der Geld, unabhängig von der Marktform, in der kurzen und der langen Frist nicht neutral ist, die Gültigkeit des Prinzips der effektiven Nachfrage in der kurzen und der langen Frist, die Dominanz von fundamen-taler Unsicherheit, die Überzeugung, dass ökonomische Prozesse in histori-scher Zeit stattfinden und damit pfadabhängig sind, sowie die Bedeutung von Verteilungsauseinandersetzungen für die gesamtwirtschaftlichen Resultate. Weiterhin kommt bei Felderer und Homburg die moderne orthodoxe Makro-

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⁴ Auch die für das „Neue Konsens“-Modell wichtigen Aufsätze von Goodfriend und King (1997) und Clarida, Gali und Gertler (1999) sucht man im Literaturverzeichnis von Felderer und Homburg vergeblich.

216

杂牌凯恩斯主义的“学说相关内容阐述”

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从而可能导致在“错误价格”下的交换以及市场未完全出清的配给均衡（FH，第277–355页）。此外，在最后一个章节中，作者简要介绍了针对工资、利率和产品价格刚性的“新凯恩斯主义”微观基础（FH，第337-363页），但并未介绍基于新凯恩斯主义基础的“新共识”模型。⁴ 这个在最简单的情况下可简化为三个方程的模型，包含一个用于产品市场均衡的利率依赖型的IS方程，一个以NAIRU（非加速通货膨胀失业率）为长期均衡失业率的新凯恩斯主义菲利普斯曲线方程，以及一个中央银行的利率反应函数（例如泰勒规则），自20世纪90年代末以来主导了许多国家的经济政策。该模型也出现在与费尔德勒和洪堡（2005）大致同期出版的一系列教科书中，例如卡林和索斯基斯（2006）或斯诺登和范恩（2005）。

结论

总而言之，费尔德勒和洪堡（2005）因此仅提供了一种非常有限的“学说相关内容阐述”。凯恩斯学说仅以杂牌凯恩斯主义的面目出现，即作为由刚性引起的一般新古典主义或新古典模型的一系列特例。这与凯恩斯学说及其在后凯恩斯主义中的系统性发展关系不大。这里的核心是货币生产经济的概念，其中货币，无论市场形式如何，在短期和长期内都不是中性的；有效需求原则在短期和长期的有效性；根本性不确定性的主导地位；经济过程发生在历史时间中并因此具有路径依赖性的信念；以及分配冲突对宏观经济结果的重要性。此外，在费尔德勒和洪堡的著作中，现代正统宏观——

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⁴ 在费尔德勒和洪堡的参考文献中，同样也找不到对“新共识”模型至关重要的古德弗兰德和金（1997）以及克拉里达、加利和格特勒（1999）的论文。

216

Bastard Keynesianism in a "doctrine-related presentation of the subject matter"

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This can lead to exchange at "false prices" and rationing equilibria with incomplete market clearing (FH, pp. 277–355). In addition, a short chapter concludes by presenting "New Keynesian" microfoundations for wage, interest, and goods price rigidities (FH, pp. 337-363), without, however, presenting the "New Consensus" model, which is based on New Keynesian foundations.⁴ This model, which in the simple case can be reduced to three equations—an interest-dependent IS equation for goods market equilibrium, a New Keynesian Phillips curve equation with the NAIRU (Non-Accelerating Inflation Rate of Unemployment) as the long-run equilibrium unemployment rate, and an interest rate reaction function of the central bank, for example, a Taylor rule, has dominated economic policy in many countries since the end of the 1990s. It is also found in a number of textbooks published at approximately the same time as Felderer and Homburg (2005), such as Carlin and Soskice (2006) or Snowdon and Vane (2005).

Conclusion

Overall, Felderer and Homburg (2005) thus provide only a very imited "doctrine-related presentation of the subject matter". Keynesian theory is presented only in the guise of Bastard Keynesianism, that is, as a collection of special cases of the general neoclassical or new classical model caused by rigidities. This has little to do with Keynesian theory and its consistent further development in Post-Keynesianism. The focus here is on the concept of the monetary production economy, in which money, regardless of the market form, is not neutral in the short and long run, the validity of the principle of effective demand in the short and long run, the dominance of fundamental uncertainty; the conviction that economic processes take place in historical time and are thus path-dependent, as well as the significance of distributional conflicts for macroeconomic outcomes. Furthermore, in Felderer and Homburg, modern orthodox macro-

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⁴ The important papers for the "New Consensus" model by Goodfriend and King (1997) and Clarida, Gali, and Gertler (1999) are also sought in vain in the bibliography of Felderer and Homburg.

216


“Kerajaan Madani komited laksanakan pelbagai strategi bagi mengurangkan beban hutang negara”

Penyasaran semula subsidi diesel menyaksikan pengapungan harga bahan api itu di semenanjung Malaysia,

Ia dilihat berjaya dan dijangka atasi penyalahgunaan, penyeludupan dan pembaziran.

RM600 juta sebulan boleh dijmatkan daripada inisiatif ini dan digunakan untuk tambah subsidi SARA dan STR.

mk.my/fiskal

“昌明政府致力于实施各项策略以减轻国家债务负担”

柴油补贴的重新定位使得马来西亚半岛该燃油价格的浮动，

此举被视为成功，并预计将解决滥用、走私和浪费问题。

这项举措每月可节省6亿令吉，用于增加SARA和STR补贴。

mk.my/fiskal

“The Madani Government is committed to implementing various strategies to reduce the nation's debt burden”

The retargeting of diesel subsidies has seen the price of the fuel floated in Peninsular Malaysia,

It is seen as successful and is expected to address misuse, smuggling, and wastage.

RM600 million per month can be saved from this initiative and used to increase SARA and STR subsidies.

mk.my/fiskal


Shihab (2002) adalah untuk mendapatkan kebaikan di dunia dengan ridho Allah SWT agar bahagia pula kehidupan di akhirat nantinya. Selanjutnya Taqyudin An Nabhani (1996) menyatakan bahwa setiap pekerjaan yang harus dipilih oleh pekerja yang sesuai dengan syariah Islam yaitu pekerjaan yang halal maka kontraknya (akad) juga harus halal.

18.5. Upah Minimum Dalam Islam

Seperti yang telah diungkapkan sebelumnya di atas, bahwa Islam sangat menghargai manusia, baik sebagai majikan maupun sebagai buruh. Dalam hal hubungan antara perusahaan, jumlah tenaga kerja dan pajak (*dharibah*), Islam telah menggariskan bahwa semakin tinggi peran tenaga manusia dalam mengelola sumber daya (perusahaan atau suatu usaha), maka semakin rendah tarif pajak (*dharibah*, yaitu pungutan yang diwajibkan oleh pemerintah selain *zakat* dan *kharaj*) yang dikenakan atau yang harus dibayar oleh masyarakat atau perusahaan yang banyak menggunakan tenaga kerja manusia dibandingkan perusahaan yang sedikit menggunakan tenaga kerja manusia. Dasar hukum penarikan *dharibah* adalah hadist Nabi yaitu sebagai berikut "*Dalam harta seseorang terdapat hak selain zakat*"(HR. Daruqutni).  Selanjutnya dalam hal penarikan atau pemungutan *dharibah* didasarkan hadist yang berbunyi "*Tidak boleh ada bahaya (dharar) dan (saling) membahayakan*".

Dengan demikian dalam penarikan *dharibah* ada dua prinsif pemungutan yang harus ditaati yaitu:

1)*Dharibah* yang dipungut tidak menghambat perkembangan pasar.
 2)Penarikan *dharibah* arus sesuai dengan kemampuan bayar dari masyarakat atau lembaga yang dipungut.
3)*Dharibah* boleh dipungut hanya ketika penerimaan dari zakat dan *ushr* (pajak perdagangan) tidak mencukupi kebutuhan negara dan harus dipungut dengan cara yang syar’i.

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*Bab 18. Tenaga Kerja dan Upah*
371

371

Shihab (2002) 认为，人生是为了在今世获得伴随着安拉SWT喜悦的善行，以便将来在后世的生活也能幸福。此外，Taqyudin An Nabhani (1996) 指出，工人选择的每一项符合伊斯兰教法的工作，即清真（halal）的工作，那么其合同（akad）也必须是清真的。

18.5. 伊斯兰教中的最低工资

如上所述，伊斯兰教高度重视人，无论是作为雇主还是作为劳动者。在公司、劳动力数量和税收（*dharibah*）之间的关系方面，伊斯兰教规定，人力在管理资源（公司或企业）中的作用越大，那么，与使用较少人力的公司相比，大量使用人力的社会或公司所征收或必须支付的税率（*dharibah*，即政府除了*zakat*天课和*kharaj*地租之外强制征收的税款）就越低。征收dharibah的法律依据是先知的圣训，内容如下：“*在个人的财产中，除了天课之外还有其他权利*”(由Daruqutni传述)。此外，关于dharibah的征收或收取，依据的是内容为“*不应有损害（dharar）也不应（相互）造成损害*”的圣训。

因此，在征收dharibah时，必须遵守两个征收原则，即：

1)*Dharibah*的征收不得阻碍市场发展。
2)*Dharibah*的征收必须符合被征收社会或机构的支付能力。
3)只有当来自天课（zakat）和农商税（ushr，贸易税）的收入不足以满足国家需求时，才可以征收*Dharibah*，并且必须以符合教法（syar’i）的方式进行征收。

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第18章. 劳动力与工资
371

371

Shihab (2002) states that the purpose is to obtain goodness in this world with the pleasure of Allah SWT so that life in the hereafter will also be happy. Furthermore, Taqyudin An Nabhani (1996) states that every job chosen by a worker must be in accordance with Islamic Sharia—that is, the work must be halal—then its contract (akad) must also be halal.

18.5. Minimum Wage in Islam

As has been stated previously above, Islam highly values human beings, both as employers and as laborers. In terms of the relationship between companies, the amount of labor, and taxes (*dharibah*), Islam has stipulated that the greater the role of human labor in managing resources (a company or a business), the lower the tax rate (*dharibah*, i.e., a levy imposed by the government other than *zakat* and *kharaj*) that is imposed or must be paid by individuals or companies that use a lot of human labor compared to companies that use little human labor. The legal basis for collecting *dharibah* is a Hadith of the Prophet, which is as follows: "*In a person's wealth, there is a right other than zakat*" (HR. Daruqutni) "*Dalam harta seseorang terdapat hak selain zakat*"(HR. Daruqutni)). Furthermore, the collection or levying of *dharibah* is based on a Hadith that states, "*There should be no harm (dharar) and no mutual harming*.

Thus, in the collection of *dharibah*, there are two principles of collection that must be adhered to, namely:

1)*Dharibah* collected must not hinder market development.
2)The collection of *dharibah* must be in accordance with the ability to pay of the community or institution from which it is collected.
3)*Dharibah* may only be collected when revenues from *zakat* and *ushr* (trade tax) are insufficient for the state's needs and must be collected in a Sharia-compliant manner.

---

*Chapter 18. Labor and Wages*
371

371


5
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mk

Malaysiakini BM
13j·

Menteri itu berkata dia dimaklumkan oleh pihak PTPTN terdapat lebih kurang 10,000 peminjam yang tegar tidak membayar hutang.

D I

i

malaysiakini.com
RTM, Bernama diminta laksana kempen kesedaran bayar pinjaman Fahmi

mk

当今大马 马来文版
13小时前·

那位部长说，国家高等教育基金局方面告知他，大约有10,000名顽固的借贷者没有偿还债务。

D I

i

malaysiakini.com
法米要求马来西亚广播电视台、马新社推行偿还贷款醒觉运动

mk

Malaysiakini Malay
13h ago·

The minister said he was informed by PTPTN that there are approximately 10,000 borrowers who are hardcore defaulters.

D I

i

malaysiakini.com
RTM, Bernama urged to conduct loan repayment awareness campaign - Fahmi


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Keseimbangan operasional ekonomi syariah berperan penting dalam menentukan pencapaian *falah* (keberuntungan, kemenangan).
Terminologi fikih mengartikan bahwa adil merupakan penempatan sesuatu sesuai dengan tempatnya, memberikan hak pada orang yang berhak, serta memperlakukan sesuatu pada posisinya (*wadl‘ al-syai‘ fi mahallih*).

Sistem hukum ekonomi Islam juga dijelaskan oleh Afzalurrahman yang fokus membahas tentang penerapan prinsip keadilan terhadap segala kegiatan produksi dan perdagangan berikut:

1. Prinsip Keadilan dalam Produksi
Muslims are prohibited from committing fraud in seeking wealth and riches. Islam therefore obliges every individual to work hard according to their level of effort and ability for their livelihood and well-being. Even after devotion to Allah Almighty, Islam encourages exploring the earth’s surface to seek a livelihood. As narrated in a hadith of the Prophet Muhammad ﷺ: “Seeking a lawful livelihood is a foremost duty (for Muslims) after the obligation of prayer.”Disamping kebebasan yang diberikan Islam untuk mendapatkan kehidupan dan memiliki harta, seseorang harus memiliki inisiatif agar kegiatan produksi yang dilakukan tidak otoritas dalam meraih kesuksesan atau meningkatkan pengaruh dan mendiskriminasi atau menzalimi orang lain. Pada kajian hukum Islam yang berkaitan dengan perdagangan dan industri, maka di dalamnya terdapat seperangkat aturan di zaman modern yang memberikan kesempatan bagi manusia menjadi jutawan, kebanyakan berdasarkan dengan batasan aturan hukum yang ketat dalam Islam, sehingga kecil kemungkinan bagi seseorang bisa menimbun bebas tentang kekayaan.

2. Keadilan dalam Konsumsi
Orang Islam dilarang untuk memiliki sifat *bakhil* dan menghindari boros dalam penggunaan harta kekayaan, Allah berfirman:

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 52 Pengantar Ekonomi Islam

伊斯兰经济的运营平衡在决定实现 *falah* (幸运，胜利) 方面起着重要作用。
教法术语将公正定义为：将事物置于其应有的位置，将权利赋予应得之人，并将其置于其应有的地位。

伊斯兰经济法律体系也由阿夫扎鲁拉赫曼（Afzalurrahman）进行了解释，他重点讨论了公正原则在所有生产和贸易活动中的应用，具体如下：

1. 生产中的公正原则
禁止穆斯林在寻求财富和财产方面弄虚作假。因此，伊斯兰教要求每个人根据其努力程度和能力努力工作，以实现其生活福祉。即使在敬拜真主安拉（Swt.）之后，伊斯兰教也引导人们遍寻大地以谋生。正如先知穆罕默德（Saw.）的圣训所言：*“寻求合法的生计是（穆斯林）在履行拜功之后的首要任务”*。除了伊斯兰教赋予的获取生计和拥有财产的自由之外，个人必须有主动性，以确保其生产活动不会为了获得成功或增强影响力而专断，或歧视、压迫他人。在与贸易和工业相关的伊斯兰法律研究中，现代社会存在一套规则，使人们有机会成为百万富翁，这些规则大多基于伊斯兰教中严格的法律限制，因此，个人几乎不可能自由地囤积财富。

2. 消费中的公正
禁止穆斯林具有 *bakhil*（吝啬）的品性，并在使用财富时避免浪费，真主安拉昭示：

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52 伊斯兰经济学导论

Operational balance in Islamic economics plays an important role in determining the achievement of *falah* (fortune, victory).
Fiqh terminology defines justice as placing something in its proper place, giving rights to those who are entitled, and treating something according to its position (*wadl‘ al-syai‘ fi mahallih*).

The Islamic economic legal system is also explained by Afzalurrahman, who focuses on discussing the application of the principle of justice to all production and trade activities as follows:

1. Principles of Justice in Production
Muslims are prohibited from committing fraud in seeking wealth and fortune. Therefore, every person is obligated by Islam to work hard according to the extent of their effort and abilities for their life's welfare. Even after devotion to Allah Swt., Islam directs (believers) to explore the surface of the earth to seek sustenance. As per the hadith of Prophet Muhammad Saw.: *“Seeking lawful livelihood is the primary duty (of Muslims) after the obligation of prayer”*.Besides the freedom granted by Islam to acquire livelihood and possess wealth, individuals must take initiative to ensure that their production activities do not become a means of wielding unchecked authority in achieving success or increasing influence, nor should they discriminate against or oppress others. In Islamic legal studies related to trade and industry, there is a set of rules in modern times that provide opportunities for people to become millionaires, mostly based on strict legal regulations in Islam, so there is little possibility for someone to freely hoard wealth.

2. Justice in Consumption
Muslims are forbidden to have the trait of *bakhil* (stinginess/miserliness) and to avoid extravagance in the use of wealth, Allah says:

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52 Introduction to Islamic Economics


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AV

DIÈTÈTICIENE NUTRITIONNISTE
IDÉES DE BROWNIES  sains & délicieux

| Brownie choco framboises | Brownie éclats d’amandes | Brownie banane noix de pécan | Brownie éclats de noisettes | Brownie patates douces | Brownie pistaches |
| :--| :--| :--| :--| :--| :--|
| Chocolat noir 70% | Chocolat noir| Bananes mûres | Chocolat noir | Patate douce (cuite et écrasée) | Chocolat noir 60 % cacao |
| Œufs | Œufs | Skyr | Œufs | Chocolat noir 70 % | Œufs |
| Farine de blé complet | Farine de blé complet | Chocolat noir | Farine de seigle | Œufs | Farine complète |
| Huile de colza | Huile de colza | Œufs | Sirop d’agave | Farine complète | Cacao en poudre 100 % |
| Framboises surgelées | Framboises surgelées | Farine de seigle  | Huile de colza | Farine d’amande | Huile de colza  |
| Pépites de chocolat noir (topping) |Pépites de chocolat noir  | Noix de pécan | Éclats de noisettes | Poudre de cacao sans sucre | Éclats de pistaches |
| Cacao en poudre | Cacao en poudre | Huile de colza |  Levure chimique | Levure chimique | Lait de noisettes sans sucre ajouté|
| Levure chimique | Levure chimique | Levure chimique | Lait | Noisettes concassées | Matcha |
|   |    | Lait végétal SSA  |    |    | Extrait de vanille |
|    |    |    |    |    | Levure chimique |

AV

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|   |    | 无额外添加糖植物奶   |    |    | 香草精  |
|    |    |    |    |    | 泡打粉  |

AV

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

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phi quản lý, làm cho các nhà quản lý không thể xác định được quy mô và tính chất của chi phí môi trường, xã hội.

Trách nhiệm xã hội: doanh nghiệp cần thực hiện tốt các chính sách thuế phí, môi trường. Nâng cao nhận thức cũng như thực hiện trách nhiệm của mình đối với môi trường và bảo vệ môi trường, phúc lợi người dân. Ngoài ra, cơ quan Nhà nước cũng có chế độ đãi ngộ, khuyến khích và biểu dương các doanh nghiệp thực hiện trách nhiệm xã hội tốt của mình, qua đó tuyên truyền sâu rộng về việc áp dụng kế toán xanh trong hoạt động thực tiễn.

Nguồn nhân lực: cần quan tâm hơn nữa đến công tác xây dựng và phát triển nguồnnhân lực. Thực trạng hiện nay, kế toán xanh chưa phổ biến nhiều trong các doanh nghiệp tại Việt Nam, nên nhân viên kế toán hầu như không có kiến thức gì về lĩnh vực kế toán môi trường nói chung hay chuyên biệt. Trong thời gian tới, các doanh nghiệp cần chú trọng đào tạo, tập huấn nhân viên có năng lực và kinh nghiệm về kế toán xanh.

Yêu cầu công bố thông tin: cần ban hành quy định hoặc hướng dẫn các doanh nghiệp lập và nộp Báo cáo tài chính thường xuyên khi ứng dụng kế toán xanh. Hầu hết doanh nghiệp ứng dụng kế toán xanh đều có những hoạt động sản xuất kinh doanh liên quan mật thiết đến môi trường, xã hội. Bên cạnh đó, cũng có những hoạt động gây ô nhiễm môi trường (chế biến thủy sản, sản xuất nước mắm, thuốc trừ sâu,...) vì vậy, chi phí của hoạt động này là thông tin rất nhạy cảm, không doanh nghiệp nào muốn công bố chi tiết, riêng biệt. Thêm nữa, với kế toán xanh, doanh nghiệp phải báo cáo thông tin cho nhiều bên liên quan, chẳng hạn như Sở tài nguyên môi trường, nhà đầu tư nước ngoài, tổ chức môi trường quốc tế,... làm cho công tác kế toán thêm nặng nề. Chưa kể đến nếu công bố nhiều thông tin về môi trường, có thể phát sinh khoản thuế bảo vệ môi trường phải nộp cho cơ quan thuế.

Nhận thức của con người: cần phải thay đổi nhận thức để kế toán xanh được ứng dụng rộng rãi trong hoạt động sản xuất kinh doanh. Hiện nay, phần lớn doanh nghiệp chưa nhận thức được ý nghĩa và lợi ích của hoạt động bảo vệ môi trường, phúc lợi xã hội.Các doanh nghiệp chưa tiến hành tính toán các chi phí môi trường, ngoài ra,nhà quản lý cũng chưa nhận thức được rằng khoản chi phí bỏ ra để tính toán các chi phí môi trường lại nhỏ hơn rất nhiều so với chi phí phải trả như phí, tiền phạt từ các hành vi làm tổn hại cho môi trường, xã hội.

Đạo đức nhà quản lý: cần tổ chức các buổi tập huấn, bồi dưỡng kiến thức để nhà quản lý thấu hiểu được trách nhiệm, có nghĩa vụ hơn đối với môi trường, phúc lợi xã hội. Đôi khi những quyết định kinh tế của nhà quản lý lại gây ra tổn hại nghiêm trọng cho môi trường sống, vì vậy, họ phải cân nhắc, thực hiện hài hòa giữa lợi ích kinh tế của doanh nghiệp và nghĩa vụ bảo vệ môi trường.

# 6. KẾT LUẬN

Kinh tế xanh đang là xu hướng phát triển toàn cầu trước sự biến đổi khí hậu, môi trường ô nhiễm vàn tài nguyên đang có nguy cơ cạn kiệt. Ứng dụng kế toán xanh là không thể thiếu trong các doanh nghiệp , nó giúp doanh nghiệp có thể xác định,nhận diện chi phí môi trường một cách đầy đủ, thể hiện trách nhiệm xã hội của doanh nghiệp, giúp doanh nghiệp đưa tra những quyết định phát triển theo hướng phát triển

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| 16

绿色会计在可持续发展趋势中的科学研讨会纪要

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管理缺位，导致管理者无法确定环境和社会成本的规模和性质。

社会责任：企业需要良好执行各项税费、环境政策。提高对环境的认识并履行其对环境的责任，保护环境，保障民生福利。此外，国家机关也应有奖励、鼓励和表彰良好履行社会责任的企业的制度，从而广泛宣传在实践活动中应用绿色会计。

人力资源：需要更加关注人力资源的建设和发展工作。目前的实际情况是，绿色会计在越南企业中尚未普及，因此会计人员几乎不具备环境会计领域的一般性或专业性知识。未来，企业需要注重培训和培养具备绿色会计能力和经验的员工。

信息披露要求：需要颁布规定或指导企业在应用绿色会计时定期编制和提交财务报告。大多数应用绿色会计的企业都有与环境、社会密切相关的生产经营活动。此外，也存在一些造成环境污染的活动（如水产加工、鱼露生产、农药生产等），因此，这些活动的成本是非常敏感的信息，没有企业愿意详细、单独地披露。再者，对于绿色会计，企业必须向多个相关方报告信息，例如自然资源与环境厅、外国投资者、国际环保组织等，这使得会计工作更加繁重。更不用说，如果披露过多环境信息，可能会产生应向税务机关缴纳的环境保护税。

人的认知：需要改变认知，以便绿色会计在生产经营活动中得到广泛应用。目前，大多数企业尚未认识到环境保护和社会福利活动的意义和益处。企业尚未进行环境成本核算，此外，管理者也未认识到，用于核算环境成本的支出远小于因损害环境和社会的行为而必须支付的费用和罚款。

管理者道德：需要组织培训班、知识培养，使管理者能够理解其对环境和社会福利的责任和义务。有时管理者的经济决策会对生活环境造成严重损害，因此，他们必须权衡，在企业经济利益和环境保护义务之间实现和谐。

# 6. 结论

在气候变化、环境污染和资源面临枯竭风险的背景下，绿色经济是全球发展趋势。绿色会计的应用在企业中不可或缺，它帮助企业能够充分确定和识别环境成本，体现企业的社会责任，帮助企业做出符合发展方向的决策。

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| 16

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

---

outside of management accounting, making it impossible for managers to determine the scale and nature of environmental and social costs.

Social responsibility: Businesses need to effectively implement tax, fee, and environmental policies. Raise awareness as well as fulfill their responsibilities towards the environment and environmental protection, and public welfare. In addition, State agencies should also have preferential treatment, incentive, and commendation regimes for businesses that perform their social responsibilities well, thereby widely promoting the application of green accounting in practical activities.

Human resources: More attention needs to be paid to the development and cultivation of human resources. The current situation is that green accounting is not yet widespread among businesses in Vietnam, so accounting staff generally have little to no knowledge in the field of environmental accounting, either general or specialized. In the near future, businesses need to focus on training and coaching staff to have competence and experience in green accounting.

Information disclosure requirements: It is necessary to issue regulations or guidelines for businesses to prepare and submit regular Financial Reports when applying green accounting. Most businesses applying green accounting have production and business activities closely related to the environment and society. Besides that, there are also activities that cause environmental pollution (seafood processing, fish sauce production, pesticide manufacturing, etc.); therefore, the costs of these activities are very sensitive information that no business wants to disclose in detail or separately. Furthermore, with green accounting, businesses must report information to many stakeholders, such as the Department of Natural Resources and Environment, foreign investors, international environmental organizations, etc., making accounting work more burdensome. Not to mention, if much environmental information is disclosed, environmental protection taxes payable to tax authorities may arise.

People's awareness: It is necessary to change perceptions so that green accounting can be widely applied in production and business activities. Currently, most businesses are not yet aware of the significance and benefits of environmental protection and social welfare activities. Businesses have not yet calculated environmental costs; in addition, managers are also unaware that the cost incurred to calculate environmental costs is much smaller than the costs they have to pay, such as fees and fines for actions harmful to the environment and society.

Managerial ethics: It is necessary to organize training sessions and knowledge enhancement so that managers can understand their responsibilities and feel more obligated towards the environment and social welfare. Sometimes, managers' economic decisions cause serious damage to the living environment; therefore, they must consider and harmoniously balance the economic interests of the business and the obligation to protect the environment.

# 6. CONCLUSION

The green economy is a global development trend in the face of climate change, environmental pollution, and the risk of resource depletion. The application of green accounting is indispensable for businesses; it helps businesses to fully identify and recognize environmental costs, demonstrate corporate social responsibility, and helps businesses make development decisions in the direction of development.

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| 16


اللَّهُمَّ جَنِّبْنِي مُنْكَرَاتِ الْأَخْلَاقِ، وَالْأَهْوَاءِ، وَالْأَسْوَاءِ، وَالْأَدْوَاءِ

zhēn zhǔ ā  ràng wǒ yuǎn lí yīng shòu qiǎn zé de dào dé xíng wéi、qīng xiàng、qíng kuàng hé jí bìng
真主啊！让我远离应受谴责的道德行为、倾向、情况和疾病

Ya Allah! Jauhkanlah aku daripada akhlak-akhlak keji, mengikut hawa nafsu, keadaan yang buruk dan penyakit

-Ibn Hibban 960-

RAFIZAH CIAN LIN

真主啊！让我远离应受谴责的道德行为、倾向、情况和疾病

zhēn zhǔ ā  ràng wǒ yuǎn lí yīng shòu qiǎn zé de dào dé xíng wéi、qīng xiàng、qíng kuàng hé jí bìng
真主啊！让我远离应受谴责的道德行为、倾向、情况和疾病

真主啊！使我远离可憎的品行、顺从私欲、恶劣的情形和疾病

-Ibn Hibban 960-

RAFIZAH CIAN LIN

O Allah! Keep me away from reprehensible moral conduct, inclinations, adverse situations, and diseases

O Allah! Keep me away from reprehensible moral conduct, inclinations, adverse situations, and diseases
O Allah! Keep me away from reprehensible moral conduct, inclinations, adverse situations, and diseases

O Allah! Keep me away from reprehensible moral conduct, inclinations, adverse situations, and diseases

-Ibn Hibban 960-

RAFIZAH CIAN LIN


625

VIA   GABRIO CASATI

PATRIOTA  1798 - 1873

625

加布里奥·卡萨蒂大街

爱国者 1798 - 1873

625

GABRIO CASATI STREET

PATRIOT 1798 - 1873


Dicas para a sua
primeira vez em Salvador
BANCO DO BRASIL

给您的小贴士
首次萨尔瓦多之行
巴西银行

Tips for your
first time in Salvador
BANCO DO BRASIL


งาน 101 ปี วังพญาไท

วันนี้ - 16 มี.ค. 67

帕亚泰宫101周年庆典

今天 2024年3月16日

101st Anniversary of Phyathai Palace

Today March 16, 2024


แนะนำ 10 จังหวัดที่คัดมาแล้ว
ฤดูหนาวนี้ต้องไปเที่ยว

推荐10个精选府
今冬必游

Introducing 10 Handpicked Provinces
Must Visit This Winter


LO QUE MI FAMILIA  VEGANA COME EN UN DÍA

De ruta con la camper

我纯素家庭一天都吃些什么

开着房车去旅行

WHAT MY VEGAN FAMILY EATS IN A DAY

On the road with the camper van


Unseen ลำปาง
วัดไทย สไตล์ญี่ปุ่น

秘境南邦
泰国寺庙 日式风格

Unseen Lampang
Thai Temple in Japanese Style


RENEE MENDEZ CAPOTE

MEMORIAS DE UNA CUBANITA QUE NACIO CON EL SIGLO

BIBLIOTECA PERSONAL ARGOS VERGARA

雷内·门德斯·卡波特

一个世纪之交诞生的古巴小女孩回忆录

阿尔戈斯·贝尔加拉个人藏书系列

RENEE MENDEZ CAPOTE
MEMOIRS OF A CUBAN GIRL WHO WAS BORN WITH THE CENTURY
PERSONAL LIBRARY ARGOS VERGARA


Place To Go

4.5/5
Hakone Open Air Museum

Berbagai karya seni berpadu alam dipresentasikan dalam taman outdoor yang luas dan dipenuhi karya seniman Jepang dan Barat dibingkai oleh pepohonan, rumput, dan panorama pegunungan.

推荐去处

4.5/5
箱根露天博物馆

各种与自然融合的艺术作品在广阔的户外公园中展出，其中充满了日本和西方艺术家的作品，并以树木、草地和山脉全景为背景。

Place To Go

4.5/5
Hakone Open Air Museum

Various works of art integrated with nature are presented in a spacious open-air park, filled with pieces by Japanese and Western artists and framed by trees, grass, and panoramic mountain views.


대구 '비슬산 얼음동산'
겨울에만 볼 수 있는 경관
새하얀 빙벽 겨울왕국!

大邱 '琵瑟山 冰雪乐园'
仅在冬季可见的景观
雪白的冰壁，冬日王国！

Daegu 'Biseulsan Ice Garden'
Scenery only visible in winter
Pure white ice wall, Winter Kingdom!


登録販売者のための「お薬の勉強シリーズ」
Sato
液体inカプセル

つらいせき、たん かぜ薬
ストナ$ _{®} $
プラスジェル EX

かぜの

諸症状に速攻$ _{\ast } $

L-カルボシスティン

ブロムへキシン塩酸塩

第2類医薬品

セルフメディケーション

税  控除  対象

24カプセル

2種類の○○成分
を配合した風邪薬

あとでまた見たい場合は保存

面向医药品注册销售员的「药品学习系列」
佐藤
液态胶囊

针对严重咳嗽、咳痰的感冒药
斯托纳$ _{®} $
普拉斯凝胶 EX

针对感冒的

各种症状速效$ _{\ast } $

L-羧甲司坦

盐酸溴己新

第2类医药品

自我药疗

税收 抵扣 对象

24粒胶囊

2种○○成分
含有上述成分的感冒药

如果想稍后再次查看，请保存

For Registered Sellers: "Medicine Study Series"
Sato
Liquid in Capsule

Relieves harsh coughing, phlegm • Cold medicine

Stona$ _{®} $
Plusgel EX

For colds

Provides quick relief for various symptoms$ _{\ast } $

L-Carbocisteine

Bromhexine Hydrochloride

Over - the - Counter (Class 2) Pharmaceutical

Self - Medication

Eligible for Tax Deduction

24 Capsules

Two Types of ○○ Ingredients
Cold Medicine with [These Ingredients]

If you want to view it again later, save it


ANIMALIZE21
Y EL MISTERIO DE LA FANTASY HOUSE

¡EL DETECTIVE ERES TÚ!

A21

DESTINO

动物化21
以及幻想屋之谜

你就是侦探！

A21

命运

ANIMALIZE21

AND THE MYSTERY OF THE FANTASY HOUSE

YOU ARE THE DETECTIVE!

A21

DESTINY


ПОДСТАВКА
ДЛЯ 1-ГО ЛИНЕЙНОГО СВЕТИЛЬНИКА
ДВУХУРОВНЕВАЯ, h 30/50 см

СДЕЛАНО В РОССИИ

50 см

30 см

патент № 133386

底座
适用于1盏线型灯具
双层，高度30/50厘米

俄罗斯制造

50厘米

30厘米

专利号 133386

STAND
FOR 1-LINE LIGHT FIXTURE
TWO-LEVEL, h 30/50 cm

MADE IN RUSSIA

50 cm

30 cm

patent No. 133386


108

---

土木学会論文集F Vol.65 No.1, 106-118, 2009.3

図-4 各種強化繊維の比強度と比弾性率の関係

図-5 炭素繊維シート積層数の影響（荷重－ひずみ関係

108

---

土木学会论文集F 第65卷 第1期, 106-118, 2009年3月

图-4 各种增强纤维的比强度与比弹性模量的关系

图-5 碳纤维片材叠层数量的影响（载荷-应变关系）

108

---

Journal of JSCE, Ser. F, Vol.65 No.1, 106-118, March 2009.

Figure 4 Relationship between specific strength and specific modulus of various reinforcing fibers.

Figure 5 Influence of the number of laminated carbon fiber sheets (Load-strain relationship).


Nordzucker
Sweet Family

2:1 Bio Gelierzucker
aus heimischen Zuckerrüben

BiO

1000 g Früchte zu 500 g Gelierzucker

500 g

诺德糖业
甜蜜家族

2:1 有机果酱糖
源自本土甜菜

有机

1000克水果搭配500克果酱糖

500克

Nordzucker
Sweet Family

2:1 Organic Jam Sugar
from domestic sugar beets

Organic

1000 g of fruit to 500 g of jam sugar

500 g


agenda
V Edição do Festival Café com Chocolate e Flores acontecerá em Miguel Pereira dos dias 06 a 08 de setembro

议程
第五届咖啡、巧克力与鲜花节将于9月6日至8日在米格尔·佩雷拉举行

agenda
The 5th Edition of the Coffee with Chocolate and Flowers Festival will take place in Miguel Pereira from September 06 to 08


THE PENINSULA

品川330  か 28 88

品川331  ち 28 88

品川330  え 28 88

BIPI FACT
Hong Kong merupakan kota dengan kepemilikan Roll Royces terbanyak di dunia. Hal ini merupakan warisan Hong Kong sebagai bekas koloni Inggris. Di jaman dulu, banyak kalangan elit, pengusaha, dan perwira Inggris yang menyukai berlayar dengan kemewahan sehingga mereka akan mengimpor Roll Royces.

半岛酒店

品川330  か 28 88

品川331  ち 28 88

品川330  え 28 88

BIPI 事实
香港是世界上拥有劳斯莱斯最多的城市。这是香港作为前英国殖民地的遗产。在过去，许多精英、商人以及英国军官喜欢奢华出行，因此他们会进口劳斯莱斯。

THE PENINSULA

Shinagawa 330 か 28 88

Shinagawa 331 ち 28 88

Shinagawa 330 え 28 88

BIPI FACT
Hong Kong is the city with the highest ownership of Rolls-Royces in the world.This is a legacy of Hong Kong as a former British colony. In the past, many British elites, businessmen, and officers enjoyed luxurious living, so they would import Rolls-Royces.


10
Lugares  muy navideños  en Madrid
*@roxenmadrid*

10
Very Christmassy Places in Madrid
*@roxenmadrid*


5. Перечислите показатели обоснования по составным частям и элементам проекта внутрихозяйственного землеустройства.

Глава Ⅶ. *ЭКОНОМИЧЕСКОЕ ОБОСНОВАНИЕ РАЗМЕЩЕНИЯ ПРОИЗВОДСТВЕННЫХ ПОДРАЗДЕЛЕНИЙ И ХОЗЯЙСТВЕННЫХ ЦЕНТРОВ*

В данной части проекта решаются следующие вопросы:

определение или уточнение хозяйственного назначения и перспектив развития всех населенных пунктов, размещаемых на территории хозяйства;

обоснование организационно-производственной структуры хозяйства, вида, числа, размеров и размещения производственных подразделений, их земельных массивов и границ, а также размещение резервов земель (участков) первоочередного выделения земельных долей в натуре (на местности);

размещение производственных центров хозяйства (общехозяйственных и бригадных дворов, животноводческих ферм, подсобных предприятий).

Эти вопросы носят преимущественно организационно хозяйственный характер, так как касаются в первую очередь организации производства, расселения и экономики предприятия. Однако ввиду того, что они не могут решаться в отрыве от особенностей землевладения (землепользования), его пространственных условий, качества и местоположения земель, устройства территории, они являются неотъемлемой составной частью проектов внутрихозяйственного землеустройства.

§1. Показатели экономического обоснования.

Совершенствование организации территории связано, как правило, с капиталовложениями (на строительство поселков, животноводческих ферм, объектов энерго-, тепло-, газо-, водоснабжения и др.). Поэтому эффективность землеустройства в данном случае прямо определяется эффективностью соответствующих инвестиций.

5. 请列出农场内部土地规划项目中各个组成部分和要素的论证指标。

第七章 *生产单位和经济中心布局的经济论证*

项目的这一部分解决以下问题：

确定或明确农场区域内所有居民点的经济用途和发展前景；
论证农场的组织生产结构、生产单位的类型、数量、规模和布局，其地块和边界，以及优先以实物（在当地）分配土地份额的土地储备（地块）的布局；
农场生产中心的布局（农场总院和生产队院落、畜牧场、辅助企业）。
这些问题主要具有组织经济性质，因为它们首先涉及企业的生产组织、居民安置和经济问题。然而，鉴于这些问题不能脱离土地所有权（土地使用权）的特点、其空间条件、土地质量和位置、区域规划等因素来解决，因此它们是农场内部土地规划项目不可或缺的组成部分。

第一节 经济论证指标。

区域组织的完善通常与资本投资（用于建设居民点、畜牧场、能源、供热、供气、供水设施等）相关。因此，在这种情况下，土地规划的有效性直接取决于相应投资的有效性。

5. List the substantiation indicators by constituent parts and elements of the on-farm land management project.

Chapter Ⅶ. *ECONOMIC SUBSTANTIATION OF THE PLACEMENT OF PRODUCTION UNITS AND FARM CENTERS*

In this part of the project, the following issues are addressed:

determination or clarification of the economic purpose and development prospects of all settlements located on the farm's territory;

substantiation of the organizational and production structure of the farm, type, number, size, and placement of production units, their land plots and boundaries, as well as the allocation of land reserves (plots) for priority allocation of land shares in kind (on the ground);

placement of the farm's production centers (general farm and brigade yards, livestock farms, auxiliary enterprises).

These issues are predominantly of an organizational and economic nature, as they primarily concern the organization of production, settlement, and the enterprise's economy. However, given that they cannot be resolved in isolation from the specifics of land ownership (land use), its spatial conditions, land quality and location, and territorial organization, they are an integral part of on-farm land management projects.

Section 1. Indicators of Economic Substantiation.

The improvement of territorial organization is generally associated with capital investments (for the construction of settlements, livestock farms, energy, heat, gas, water supply facilities, etc.). Therefore, the effectiveness of land management in this case is directly determined by the efficiency of the corresponding investments.


夏の   ボーナスは

半年複利の   定額貯金

夏季奖金

半年复利的定额储蓄

The Summer Bonus

Semi-Annually Compounded Fixed-Amount Savings


Chân giò hun khói

 Bắp bò rau tiến vua

 tai heo trộn xoài

 Trâu gác bếp

烟熏猪蹄

牛腱贡菜

猪耳拌芒果

风干水牛肉

Smoked Pork Hock

Beef Shank with Gong Cai

Spicy Mango Pig Ear Salad

Kitchen-Smoked Buffalo Meat


“Sukan renang telah  mengajar saya  ketahanan.

Saya selalu berpesan  pada diri saya bahawa  keajaiban sebenar  berlaku apabila saya   berani menangani  perkara yang sukar dan  tidak mengelaknya.

Tekun berusaha untuk   menangani saat-saat   sukar akan membawa  anda ke tempat yang   anda inginkan.

“游泳运动教会了我耐力。

我总是告诫自己，真正的奇迹发生在我敢于应对难题而非逃避之时。

坚持不懈地努力应对艰难时刻，会带你到达你想要去的地方。

"Swimming has taught me endurance.

I always tell myself that true miracles happen when I dare to tackle difficult things and not avoid them.

Persistently working hard to overcome difficult moments will lead you to where you want to be.


Fitness-Nusszopf

hefefrei, proteinreich, ohne Butter

128 kcal / Scheibe

健身坚果辫子面包

无酵母、高蛋白、不含黄油

每片128千卡

Fitness Nut Braid

yeast-free, protein-rich, without butter

128 kcal / slice


مجلة كلية اللغة العربية بالمنصورة

العدد الثاني والأربعون  ٢٠٢٣م

---

٢٧- قوله تعالى (مَا سَلَكَكُمْ فِي سَقَرَ) ٤٢ المثر
٢٨- (هَلْ أَتَى عَلَى الْإِنْسَانِ حِينٌ مِنَ الدَّهْرِ لَمْ يَكُنْ شَيْئًا مَذْكُورًا) ٣ الإنسان
٢٩- قال تعالى (عَبَسَ وَتَوَلَّى أَنْ جَاءَهُ الْأَعْمَى) ١- ٢ عبس
٣٠- قال تعالى (طور سينين) ٢ التين
٣١- قوله تعالى (قُلْ هُوَ اللَّهُ أَحَدٌ) ١ الإخلاص

---

١٧٥

曼苏拉大学阿拉伯语学院院刊

第四十二期 2023年

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27. 真主说：“是什么使你们堕入火狱的呢？”（《盖被者章》第42节）

28. “难道人类没有经历过一段漫长岁月，那时他尚不被提及吗？”（《人章》第3节）

29. 真主说：“他曾皱眉，而且转身离去，因为那个盲人来到他的面前。”（《皱眉章》第12节）

30. 真主说：“以西奈山盟誓”（《无花果章》第2节）

31. 真主说：“你说：‘他是真主，是独一的主。’”。（《忠诚章》第1节）

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175

Journal of the Faculty of Arabic Language, Mansoura University

The Forty-Second Issue, 2023 CE

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27. The Exalted Allah's saying: "What has led you into Saqar (Hellfire)?" (42 Al-Muddaththir)

28. "Has there not come upon man a period of time when he was a thing unremembered?" (3 Al-Insan)

29. The Exalted Allah's saying: "He frowned and turned away when the blind man came to him." (1-2 Al-Abasa)

30. The Exalted Allah's saying: "By Mount Sinai" (2 At-Tin)

31. The Exalted Allah's saying: "Say, 'He is Allah, [who is] One.'" (1 Al-Ikhlas)

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175


СТИЛЬНЫЙ ЛОНГСЛИВ WILDBERRIES


Unutturamaz ihanetini  (eskisi gibi değilsin bahanesiyle başkasına gitti)

Nothing can make one forget your betrayal(he/she left for someone else with the excuse 'you're not like you used to be')

无法忘记的背叛（他/她以“你已不像从前”为借口，投向了别人）


Seminar Penyelidikan Pendidikan 2017

Mac 20-22 di IPBL, Kuching, Sarawak

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*Questionnaire* untuk mengukur gaya kepimpinan transformasional dan juga instrumen soal selidik personaliti yang dibina oleh John dan Srivastava (1999). Analisis kebolehpercayaan bagi kelima-lima domain di dalam pekali Alpha Cronbach (John & Srivastawa 1999) adalah sebanyak 0.76. Dalam kajian ini, penyelidik telah memilih golongan guru-guru yang sedang berkhidmat di sekolah rendah di daerah Padawan, Kuching sebagai populasi kajian. Lokasi kajian ini dijalankan di sepuluh buah sekolah Jenis Kebangsaan Cina di daerah Padawan. Populasi bagi kajian ini adalah seramai 936 orang guru. Bagi menentukan sampel saiz berdasarkan populasi, jadual penentuan saiz sampel oleh Krejcie dan Morgan (1970) telah saya pilih. Jadi, penyelidik telah menggunakan 170 orang guru sebagai responden. Kaedah persampelan bertujuan. Telah digunakan untuk menjawab soal selidik ini terdiri daripada kalangan guru yang berkhidmat di sekolah lebih daripada 3 tahun. Tujuan menggunakan guru yang sudah berkhidmat melebihi 3 tahun adalah kerana mereka lebih berpengalaman dan berkenalan dengan guru besar

Dalam kajian ini, instrumen yang digunakan dalam kajian adalah dalam bentuk soal-selidik kerana data lebih senang dikumpul dengan menggunakan soal selidik. Terdapat 3 bahagian dalam soal selidik, iaitu Bahagian demografi (jantina, umur, taraf perkahwinan, pengalaman mengajar, Bahagian B Amalan Kepimpinan Transformasional (memupuk pengaruh yang ideal, pertimbangan berasaskan individu, motivasi berinspirasi dan membina rangsangan dan Bahagian C Personaliti Guru (44 item dengan 5 domain).

# DAPATAN KAJIAN

| Demografi | Kekerapan | Peratusan (%) |
| --- | --- | --- |
| Jantina|  |  |
| Lelaki | 23 | 13.5 |
| Perempuan | 147 | 86.5 |
| Umur |  |  |
| 21-30 tahun | 11 | 6.5 |
| 32-40 tahun | 69 | 40.6 |
| 41-50 tahun | 68 | 40.0 |
| 51 tahun ke atas | 22 | 12.9 |
| Taraf Perkahwinan |  |  |
| Bujang | 8 | 4.7 |
| Berkahwin | 162 | 95.3 |
| Pengalaman Mengajar |  |  |
| 3-6 tahun | 17 | 10 |
| 7-10 tahun | 18 | 10.6 |
| 11-14 tahun | 33 | 19.4 |
| Lebih 14 tahun | 102 | 60 |

Jadual 1: Latar Belakang Responden (N=170)

Daripada Jadual 1 didapati bahawa lebih ramai responden perempuan yang berumur antara 32-40 tahun yang sudah berkahwin terlibat dalam kajian ini. Kebanyakan responden mempunyai pengalaman mengajar yang lebih daripada 14 tahun juga.

Dalam menentukan tahap-tahap kepimpinan transformasional dan tahap personaliti dalam kajian ini, pengkaji menggunakan min sebagai titik tengah untuk memisahkan antara tahap tinggi, sederhana dan rendah. Manakala Pengkaji menggunakan Pekali Korelasi Pearson-r bagi menentukan hubungan linear antara dua pemboleh ubah. Kekuatan dan kelemahan hubungan antara kedua-dua pemboleh ubah boleh dirujuk dengan menggunakan skala yang dibangunkan Alias (1992).

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655

2017年教育研究研讨会

3月20-22日于砂拉越古晋IPBL

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*问卷*用于衡量转型领导风格以及由约翰和斯里瓦斯塔瓦 (1999)构建的人格调查问卷工具。在克朗巴哈Alpha系数 中，所有五个领域的可靠性分析结果为 0.76。在本研究中，研究者选择了在古晋巴达旺地区小学任教的教师群体作为研究总体。本研究在巴达旺地区的十所国民型华文小学进行。本研究的总体共计936名教师。为了根据总体确定样本量，我选用了克雷奇和摩根(1970) 的样本量确定表。因此，研究者使用了170名教师作为受访者。采用目的性抽样方法，选择在学校服务超过3年的教师回答此问卷。使用服务超过3年的教师的目的是因为他们更有经验并且与校长更熟悉。

在本研究中，研究中使用的工具是问卷形式，因为使用问卷更容易收集数据。问卷包括3个部分，即A部分 人口统计学特征（性别、年龄、婚姻状况、教学经验，B部分 转型领导实践（培养理想化影响力、个性化关怀、鼓舞性激励和智力激发以及C部分教师人格（44个项目，5个维度）

# 研究结果

| 人口统计 | 频数 | 百分比 (%) |
| --- | --- | --- |
| 性别|  |  |
| 男性 | 23 | 13.5 |
| 女性 | 147 | 86.5 |
| 年龄 |  |  |
| 21-30岁 | 11 | 6.5 |
| 32-40岁 | 69 | 40.6 |
| 41-50岁 | 68 | 40.0 |
| 51岁及以上 | 22 | 12.9 |
| 婚姻状况 |  |  |
| 未婚 | 8 | 4.7 |
| 已婚 | 162 | 95.3 |
| 教学经验 |  |  |
| 3-6年 | 17 | 10 |
| 7-10年 | 18 | 10.6 |
| 11-14年 | 33 | 19.4 |
| 14年以上 | 102 | 60 |

表1：受访者背景 (N=170)

从表1可知，更多年龄在32-40岁之间且已婚的女性受访者参与了本研究。大多数受访者也拥有超过14年的教学经验。

在确定本研究中转型领导和人格特质的水平时，研究者使用平均值作为中点来区分高、中、低三个水平。而研究者使用皮尔逊相关系数r来确定两个变量之间的线性关系。两个变量之间关系的强弱可参考阿里亚斯 (1992) 制定的量表。

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655

Educational Research Seminar 2017

March 20-22 at IPBL, Kuching, Sarawak

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*Questionnaire* to measure transformational leadership styles and also a personality survey instrument developed by John and Srivastava (1999). The reliability analysis for all five domains using Cronbach's Alpha coefficient (John & Srivastawa 1999) is 0.76. In this study, the researcher selected in-service primary school teachers in the Padawan district, Kuching as the study population. The study was conducted in ten National-Type Chinese Schools in the Padawan district. The population for this study was 936 teachers. To determine the sample size based on the population, I selected the sample size determination table by Krejcie and Morgan (1970). Thus, the researcher used 170 teachers as respondents. Purposive sampling method. This method was used, and the sample selected to answer this questionnaire comprised teachers who had served in schools for more than 3 years. The purpose of using teachers who have served for more than 3 years is because they are more experienced and familiar with the headmaster.

In this study, the instrument used was a questionnaire because data is more easily collected using questionnaires. There are 3 parts in the questionnaire: Part A Demographics (gender, age, marital status, teaching experience, Part B Transformational Leadership Practices (Idealized Influence, Individualized Consideration, Inspirational Motivation, and Intellectual Stimulation, and Part C Teacher Personality (44 items with 5 domains)

# RESEARCH FINDINGS

| Demographic | Frequency | Percentage (%) |
| --- | --- | --- |
| Gender|  |  |
| Male | 23 | 13.5 |
| Female | 147 | 86.5 |
| Age |  |  |
| 21-30 years old | 11 | 6.5 |
| 32-40 years old | 69 | 40.6 |
| 41-50 years old | 68 | 40.0 |
| 51 years old and above | 22 | 12.9 |
| Marital Status |  |  |
| Single | 8 | 4.7 |
| Married | 162 | 95.3 |
| Teaching Experience |  |  |
| 3-6 years | 17 | 10 |
| 7-10 years | 18 | 10.6 |
| 11-14 years | 33 | 19.4 |
| More than 14 years | 102 | 60 |

Table 1: Background of Respondents (N=170)

From Table 1, it was found that more female respondents aged between 32-40 years who were married were involved in this study. Most respondents also had more than 14 years of teaching experience.

In determining the levels of transformational leadership and personality levels in this study, the researcher used the mean as a midpoint to distinguish between high, moderate, and low levels. Meanwhile, the researcher used the Pearson-r Correlation Coefficient to determine the linear relationship between two variables. The strength and weakness of the relationship between the two variables can be referred to using the scale developed by Alias (1992).

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655


คาเฟ่ลับ อยุธยา ถ่ายรูปกับช้าง
อโยธยา คาเฟ่ ใกล้ตลาดน้ำ

大城府秘密咖啡馆  与大象合影
阿约塔雅咖啡馆 靠近水上市场

Ayutthaya's Hidden Cafe: Take Photos with Elephants
Ayothaya Cafe, Near the Floating Market


体力診断バッテリ一テストからみた高齡者の体力測定値の分布および年齡との関連   183

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男子では40～50歳頃,女子では40歳前後に体力の低下を加速する時点のあることを報告している.60歳以上を対象にした本調査でも加齢による体力の低下はほぼ60歳以下の者に認められる変化の延長と言えよう. 60歳代前半の者の体力を100として比較すると, 60歳代後半85～95%, 70歳代前半80～90%, 70歳代後半70～80%, 80歳以上では30～70%であった.
小林$ ^{12)} $は,60歳代の握力，反復横とびは,ピーク時の70～80%なのに対し,背筋力,垂直とび,上体そらしは, 50%以下の能力になることに注目して,これは背側の筋力の衰えが比較的若い時期からおこると推測している.本調査結果からは,高齢者の体力の低下は,複雑な神経支配を必要とする項目や体重を支えたり移動させたりする項目で著しいことが示唆される.また本調査対象者の60歳代前半の測定値の平均を他の報告$ ^{4,6,11,23,24）} $と比較すると,体前屈では男女とも,握力は男子で特に低い.これは従来の報告の多くが,スポーックラブ所属者や運動愛好者などを対象としているのに対し,本調査では老人クラブ等を通じて被検者を募ったため,体力的に低水準の者がかなり含まれているためと考えられる.
なお,息こらえは持久力診断テストとして採用したが,実際には「がんばり」の程度を反映していることが指摘されている$ ^{23)} $,本調査でも他のテストが年齢に伴って低下するのに対し,この項目は年齢との相関が認められず,80歳以上の高齢者でもかなり高い値を示す者もいた.しかし,安静時血圧値や心拍数,あるいは一定運動量負荷時のダブルプロダクト値や心予備力の指標と有意な相関が認められるため運動負荷を行う時のリスクを予測出来る可能性が示唆される$ ^{10)} $.
体力テストの各項目の測定成績は互いに,あるいは体力要素間で相関が高いと言われているが，高齢者の場合も同様であった.このようなバッテリー方式の体力テストの評価にあたっては,各項目とも全体的に低値の者,あるいは特定の項目だけ低値の者に対する配慮が必要になってくるが,基本的には高齢者の場合も同様と考えられる.高齢者の体力測定は,運動を指導する者には体力の特徴,弱点を知る目安を与え,高齢者自身には運動の意欲や運動の習慣化を促すことを目標とすべきであろう.本調査では,体力テストの総合点と各項目毎の5段階評価水準を体力プロフィールとして，対象者自身が各自の体力特徴を判断出来るようにした.
高齢者の体力では,日常生活を行うのに必要とされる体力,生活をエンジョイできる体力をさらに長く保持し続けることが重要な意味を持ってくる,現在,高齢者の必要体力としていかなる面を特に重視すべきかについては必ずしも明らかにされていない.しかし本調査の経験より,このパッテリーテストは高齢者にとって比較的身体的負担が少ないこと,またメディカルチェックとして安静時の血圧測定と膝・腰などの障害を問診する程度で安全に実施できることが明らかとなった.この種の調査では,標本抽出に偏りが生ずることは否定できないが,本調査の場合,体力的にはかなり幅広い約900名の高齢者を対象にできた為,これらの結果は,現在の日本人高齢者の体力の現状をある程度反映しているものと考えられる.今後は本調査方法による基準値を用い,運動習慣や地域間の比較,あるいは他の健康指標との関連についても検討を加え,高齢者の必要体力を再考するとともに高齢者に適した運動を明らかにしたい.

### V. 要約
60歳以上の高齢者の運動能力の検討やトレーニング効果の判定のための基礎資料を得るために,体力診断パッテリーテストを約900名の高齢者に実施し,その結果について,男女別,年齢階級別に検討して，以下の結果を得た.
A.体力テストの測定値の分布については,男女とも,ステッピング,垂直とび,握力はほぼ左右対象であるのに対し,息こらえは正の歪み,体前屈は負の歪みを示し,片足立ちは5秒以下に6割以上が分布していた.片足立ち,息こらえ,体前屈はステッピング,垂直とび,握力より分布幅が大きかった.
B. 垂直とび，握力，息こらえの平均値では男子が,体前屈では女子が有意に高い値 を示した

从体能诊断组合测试看老年人体能测定值的分布及其与年龄的关系 183

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报告指出，男性在40～50岁左右，女性在40岁前后，存在体能加速下降的时间点。在以60岁以上人群为对象的本调查中，因增龄导致的体能下降，亦可视为60岁以下人群中观察到的变化的延伸。若以60-64岁年龄段人群的体能为100进行比较，则65-69岁年龄段为85～95%，70-74岁年龄段为80～90%，75-79岁年龄段为70～80%，80岁以上则为30～70%。
小林$ ^{12)} $指出，60多岁人群的握力、反复横跳能力为其峰值时期的70～80%，而背肌力、纵跳、上体后屈能力则降至50%以下，据此推测背部肌力的衰退从相对年轻的时期就开始发生。本调查结果显示，老年人体能的下降在需要复杂神经支配的项目以及支撑或移动体重的项目中尤为显著。此外，将本调查对象中60-64岁年龄段人群的平均测定值与其他报告$ ^{4,6,11,23,24）} $相比较，男女的坐位体前屈以及男性的握力均特别低。这可能是因为以往的许多报告多以体育俱乐部成员或运动爱好者等为对象，而本调查则是通过老年人俱乐部等招募受试者，因此可能包含了不少体能水平较低的人群。
另外，闭气（屏息）虽作为耐力诊断测试项目被采用，但有研究指出$ ^{23)} $其实际上反映的是“毅力”（或“努力程度”）。在本调查中，与其他测试项目随年龄增长而下降的情况不同，该项目未发现与年龄存在相关性，甚至在80岁以上的老年人中也有人表现出相当高的数值。但是，由于其与静息时血压值、心率，或一定运动负荷时的双积（Double Product）值、心储备力指标存在显著相关性，因此提示了其可能用于预测进行运动负荷时的风险$ ^{10)} $。
通常认为体能测试各项目的测定成绩之间，或体能要素之间具有高度相关性，老年人的情况也同样如此。在对此类组合方式的体能测试进行评价时，需要考虑到那些所有项目得分均较低的人，或仅在特定项目上得分较低的人，基本上老年人的情况也应作此考虑。老年人的体能测定，应为运动指导者提供了解（受测者）体能特征和弱点的参考，并以激发老年人自身的运动意愿、促进运动习惯的养成为目标。在本调查中，我们将体能测试的总分和各项目的5等级评价标准作为体能档案，以便受试者能够自行判断各自的体能特征。
对于老年人的体能而言，更长时间地保持进行日常生活所需的体能以及享受生活所需的体能具有重要意义。目前，关于老年人所需体能应特别重视哪些方面，尚未完全明确。但根据本调查的经验，该组合测试对老年人而言身体负担相对较小，并且明确了仅通过测量静息血压和询问膝、腰等部位有无障碍等医学检查即可安全实施。尽管不能否认此类调查中样本抽样可能存在偏差，但在本调查中，由于能够以体能水平差异较大的约900名老年人为对象，因此这些结果被认为在一定程度上反映了当前日本老年人的体能现状。今后希望利用通过本调查方法得出的基准值，对运动习惯、地区间差异或与其他健康指标的关联等进行探讨，在重新思考老年人所需体能的同时，明确适合老年人的运动方式。

### V. 总结
为获得探讨60岁以上老年人运动能力及判定训练效果的基础数据，对约900名老年人实施了体能诊断组合测试，并对其结果按性别、年龄组别进行了分析，得到以下结果。
A.关于体能测试测定值的分布，无论男女，踏台运动、纵跳、握力的分布基本左右对称，而闭气（屏息）呈正偏态分布，坐位体前屈呈负偏态分布，单腿站立60%以上的人分布在5秒以下。单腿站立、闭气（屏息）、坐位体前屈的分布范围比踏台运动、纵跳、握力更大。
B. 在纵跳、握力、闭气（屏息）的平均值方面，男性显著更高，在坐位体前屈方面，女性显示出显著更高的数值。

Distribution of Physical Fitness Measurement Values in Elderly Individuals and Their Relationship with Age as Seen from a Physical Fitness Diagnostic Battery Test 183

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Reports indicate a point where the decline in physical fitness accelerates, around 40-50 years old for men and around 40 for women. Even in this study targeting individuals aged 60 and over, the decline in physical fitness due to aging can be said to be an extension of the changes observed in those under 60. Comparing physical fitness with that of individuals in their early 60s set as 100, it was 85-95% for those in their late 60s, 80-90% for those in their early 70s, 70-80% for those in their late 70s, and 30-70% for those aged 80 and over.
Kobayashi$ ^{12)} $ noted that while grip strength and repeated side steps for individuals in their 60s are 70-80% of their peak, back muscle strength, vertical jump, and trunk extension are below 50% of their capacity, and speculates that this is because the decline in dorsal muscle strength occurs from a relatively young age. The results of this study suggest that the decline in physical fitness among the elderly is significant in items requiring complex neural control and those involving supporting or moving body weight. Furthermore, comparing the average measurement values of participants in their early 60s in this study with other reports$ ^{4,6,11,23,24）} $, trunk forward flexion was particularly low for both men and women, and grip strength was particularly low for men. This is thought to be because many previous reports targeted members of sports clubs or exercise enthusiasts, whereas this study recruited subjects through senior citizens' clubs, etc., thus including a considerable number of individuals with lower physical fitness levels.
Additionally, although breath-holding was adopted as an endurance diagnostic test, it has been pointed out$ ^{23)} $ that it actually reflects the degree of 'ganbari' (effort/perseverance). In this study as well, while other tests showed a decline with age, this item showed no correlation with age, and some elderly individuals aged 80 and over exhibited considerably high values. However, because a significant correlation is observed with indicators such as resting blood pressure values, heart rate, or double product value and cardiac reserve during a fixed exercise load, it is suggested$ ^{10)} $ that it may be possible to predict the risk when performing exercise loads.
It is said that the measurement results of each item in physical fitness tests are highly correlated with each other or among physical fitness components, and this was also the case for elderly individuals. In evaluating such battery-type physical fitness tests, consideration must be given to individuals who score low overall in all items or low only in specific items, and this is considered to be basically the same for the elderly. Physical fitness measurement for the elderly should aim to provide exercise instructors with a guide to understanding physical characteristics and weaknesses, and to encourage the elderly themselves to develop motivation for exercise and make it a habit. In this study, the overall score of the physical fitness test and a 5-level evaluation standard for each item were used as a physical fitness profile, enabling subjects to judge their own physical characteristics.
For the physical fitness of the elderly, it is of significant importance to maintain for a longer period the physical strength needed to perform daily activities and to enjoy life. Currently, it is not necessarily clear which aspects should be particularly emphasized as necessary physical fitness for the elderly. However, from the experience of this study, it became clear that this battery test involves relatively little physical burden for the elderly and can be safely conducted with medical checks limited to measuring resting blood pressure and inquiring about disabilities such as knee or lower back problems. While it cannot be denied that biases may occur in sample selection in this type of survey, in the case of this study, since it was possible to target approximately 900 elderly individuals with a considerably wide range of physical fitness, these results are thought to reflect to some extent the current state of physical fitness of Japanese elderly people. In the future, using the reference values from this survey method, we intend to examine comparisons of exercise habits and regional differences, as well as relationships with other health indicators, to reconsider the necessary physical fitness for the elderly and to clarify exercises suitable for them.

### V. Summary
To obtain basic data for examining the motor abilities of elderly individuals aged 60 and over and for determining training effects, a physical fitness diagnostic battery test was administered to approximately 900 elderly individuals, and the results were examined by sex and age group, yielding the following findings.
A. Regarding the distribution of physical fitness test measurement values, for both men and women, stepping, vertical jump, and grip strength were nearly symmetrical, whereas breath-holding showed positive skewness, trunk forward flexion showed negative skewness, and over 60% were distributed at 5 seconds or less for single-leg stance. Single-leg stance, breath-holding, and trunk forward flexion had a wider distribution range than stepping, vertical jump, and grip strength.
B. Men showed significantly higher average values for vertical jump, grip strength, and breath-holding, while women showed significantly higher average values for trunk forward flexion.


tịch HĐQT kiêm tổng giám đốc đến mức độ CBTT tự nguyện. Nghiên cứu của Hossain và cộng sự (1995) cho thấy quy mô công ty, tình trạng niêm yết ở nước ngoài và đòn bẩy tài chính có ảnh hưởng đến mức độ CBTT tự nguyện. Ngược lại, tỷ trọng tài sản cố định, công ty kiểm toán không phải là các nhưng nhân tố có ảnh hưởng đến mức độ CBTT tự nguyện.

Ho & Wong (2001) thực hiện nghiên cứu tại Hồng Kông với 98 doanh nghiệp, kết quả cho thấy sự tồn tại của một ủy ban kiểm toán là đáng kể và tích cực liên quan đến mức độ CBTT tự nguyện, trong khi tỷ lệ phần trăm thành viên gia đình trong HĐQT là tiêu cực liên quan đến mức độ CBTT tự nguyện. Akhratuddin và cộng sự (2009) đã nghiên cứu mối liên quan thuận chiều giữa quy mô của HĐQT, tỷ lệ giám đốc điều hành độc lập trong HĐQT với CBTT tự nguyện. Trong khi đó, mức độ CBTT tự nguyện là ngược chiều liên quan đến kiểm soát gia đình và tỷ lệ thành viên ban kiểm toán đối với tổng số thành viên trong HĐQT không liên quan đến việc CBTT tự nguyện.

# 3. XÂY DỰNG GIẢ THUYẾT NGHIÊN CỨU

Theo Adina & Ion (2008), có nhiều yếu tố ảnh hưởng đến mức độ CBTT tự nguyện như: Mức độ, tần số và phương pháp sử dụng trong CBTT tự nguyện, mục tiêu thành lập của tổ chức/công ty, quy mô doanh nghiệp, tình trạng niêm yết, văn hóa tổ chức và sự phức tạp trong kinh doanh, số lượng, loại và văn hóa của các nhà sở hữu doanh nghiệp, chi phí cho việc CBTT tự nguyện, mức độ thuận lợi để CBTT tự nguyện, mức độ cạnh tranh, thị phần và lợi nhuận trong doanh nghiệp. Trên cơ sở nghiên cứu tổng quan, nhóm tác giả xây dựng các giả thuyết nghiên cứu.

*Khả năng sinh lời:* Theo lý thuyết đại diện, các doanh nghiệp hoạt động hiệu quả thì nhà quản trị sẽ chủ động CBTT nhiều hơn để thỏa thuận về mức thưởng cho họ (Singhvi & Desai, 1971), cũng như nâng cao giá trị của họ trên thị trường lao động (Barako, 2007). Đồng thời, khả năng sinh lời cao tác động tích cực tới giá cổ phiếu trên thị trường vốn (Inchausti, 1997). Trong khi đó nghiên cứu của Meek và cộng sự (1995) không cho thấy ảnh hưởng của lợi nhuận (lợi nhuận sau thuế/doanh thu) đến CBTT tự nguyện. Dựa trên lý thuyết đại diện, đạt được lợi nhuận là thành quả cố gắng của người quản lý công ty, do đó khi lợi nhuận càng cao họ càng muốn CBTT TNXH, PTBV để nhà sở hữu tin tưởng, đầu tư vốn và cũng là cách để nhà quản lý nâng cao giá trị bản thân trên thị trường lao động. Giả thuyết được xây dựng như sau:

*H₁: Khả năng sinh lời của doanh nghiệp có quan hệ thuận chiều với mức độ CBTT TNXH, PTBV.*

*Quy mô doanh nghiệp:* Có khá nhiều bằng chứng cho thấy các doanh nghiệp lớn thường CBTT TNXH, PTBV nhiều hơn so với các doanh nghiệp (Saleh, Zulkifli, & Muhamad, 2011; Jitaree, 2015; Platonova và cộng sự, 2016). Lý do đằng sau kết luận này là, các công ty lớn đang nhận được sự quan tâm nhiều hơn từ công chúng, vì các công ty này có nhiều khả năng phải đa dạng hóa khu vực địa lý và đa dạng hóa sản phẩm và do đó, các công ty này có thể có các nhóm người liên quan liên quan lớn hơn và đa dạng hơn. Điều này có thể phù hợp với thực tế, theo lý thuyết ủy nhiệm, việc tách biệt vai trò người sở hữu và người trực tiếp quản lý sẽ dẫn đến một số loại chi phí, gọi là chi phí ủy nhiệm bao gồm chi phí giám sát, chi phí liên kết và chi phí khác

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140

董事会主席兼任总经理的职位可达到自愿参与公司治理的程度。Hossain 等人 (1995年) 的研究表明，公司规模、海外上市状况和财务杠杆对自愿性信息披露的程度有影响。相反，固定资产比重、审计公司并非影响自愿性信息披露程度的因素。

Ho & Wong (2001年) 对香港98家企业进行的研究结果表明，审计委员会的存在与自愿性信息披露水平显著正相关，而董事会中家族成员的比例则与自愿性信息披露水平负相关。Akhratuddin 等人 (2009年) 研究了董事会规模、董事会中独立执行董事的比例与自愿性信息披露之间的正向关系。与此同时，自愿性信息披露的程度与家族控制呈负相关，而审计委员会成员占董事会总人数的比例与自愿性信息披露无关。

# 3. 构建研究假设

根据 Adina & Ion (2008年) 的研究，影响自愿性信息披露程度的因素有很多，例如：自愿性信息披露的程度、频率和使用方法，组织/公司的成立目标，企业规模，上市状况，组织文化和业务复杂性，企业所有者的数量、类型和文化，自愿性信息披露的成本，自愿性信息披露的便利程度，竞争程度，市场份额和企业利润。在文献综述的基础上，研究团队构建了以下研究假设。

*盈利能力：* 根据代理理论，经营高效的企业，其管理者会更主动地进行信息披露，以便就其奖金进行协商 (Singhvi & Desai, 1971年)，并提升其在劳动力市场上的价值 (Barako, 2007年)。同时，高盈利能力对资本市场的股票价格产生积极影响。而 Meek 等人 (1995年) 的研究未表明利润（税后利润/收入）对自愿性信息披露的影响。 基于代理理论，实现盈利是公司管理者努力的成果，因此当利润越高时，他们越倾向于进行企业社会责任、可持续发展的信息披露，以使所有者信任并投入资本，同时这也是管理者提升自身在劳动力市场价值的一种方式。提出的假设如下：

*H₁：企业盈利能力与企业社会责任、可持续发展信息披露水平呈正相关关系。

*企业规模：*  有相当多的证据表明，大型企业通常比其他企业进行更多的企业社会责任、可持续发展信息披露 (Saleh, Zulkifli, & Muhamad, 2011年; Jitaree, 2015; Platonova 等人, 2016年)。这一结论背后的原因是，大公司受到公众更多的关注，因为它们更有可能需要进行地理区域多元化和产品多元化，因此，这些公司可能有更大、更多元化的利益相关者群体。这可能与以下事实相符：根据代理理论，所有者角色与直接管理者角色的分离会导致某些类型的成本，称为代理成本，包括监督成本、联结成本和其他成本。

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The dual role of Chairman of the Board of Directors (BOD) and General Director in relation to the level of voluntary information disclosure. The study by Hossain et al. (1995) shows that company size, overseas listing status, and financial leverage affect the level of voluntary information disclosure. Conversely , the proportion of fixed assets and the audit firm are not factors that influence the level of voluntary information disclosure.

Ho & Wong (2001) conducted research in Hong Kong with 98 enterprises; the results show that the existence of an audit committee is significantly and positively related to the level of voluntary information disclosure, while the percentage of family members on the BOD is negatively related to the level of voluntary information disclosure. Akhratuddin et al. (2009) studied the positive relationship between the size of the BOD and the proportion of independent executive directors on the BOD with voluntary information disclosure. Meanwhile , the level of voluntary information disclosure is negatively related to family control, and the ratio of audit committee members to the total number of BOD members is not related to voluntary information disclosure.

# 3. DEVELOPMENT OF RESEARCH HYPOTHESES

According to Adina & Ion (2008), many factors affect the level of voluntary information disclosure, such as: The level, frequency, and methods used in voluntary information disclosure, the founding objectives of the organization/company, firm size, listing status, organizational culture and business complexity, the number, type, and culture of business owners, the cost of voluntary information disclosure, the degree of favorability for voluntary information disclosure, the level of competition, market share, and profitability in the business. Based on a literature review, the authoring group develops the research hypotheses.

*Profitability:* According to agency theory, in efficiently operating enterprises, managers will proactively disclose more information to negotiate their bonus levels (Singhvi & Desai, 1971), as well as enhance their value in the labor market (Barako, 2007). At the same time , high profitability positively impacts stock prices in the capital market (Inchausti, 1997). Meanwhile, the study by Meek et al. (1995) did not show the influence of profit (net profit/revenue) on voluntary information disclosure. Based on agency theory, achieving profit is the result of the company managers' efforts; therefore, the higher the profit, the more they want to disclose Corporate Social Responsibility (CSR) and Sustainable Development (SD) information so that owners trust and invest capital, and it is also a way for managers to enhance their own value in the labor market. The hypothesis is constructed as follows :

*H₁: The profitability of the enterprise has a positive relationship with the level of CSR and SD information disclosure.*

*Firm Size:*  There is considerable evidence showing that large enterprises often disclose more CSR and SD information than other enterprises (Saleh, Zulkifli, & Muhamad, 2011; Jitaree, 2015; Platonova et al., 2016). The reason behind this conclusion is that large companies are receiving more attention from the public, because these companies are more likely to have to diversify geographically and diversify products, and therefore, these companies may have larger and more diverse stakeholder groups. This may be consistent with reality; according to agency theory, the separation of the roles of owners and direct managers will lead to certain types of costs, called agency costs, including monitoring costs, bonding costs, and other costs.

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MES REPAS
de la semaine

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我的餐食
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MY MEALS
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O que fazer se seu voo for  cancelado ou alterado?

Fortaleza Trip TURISMO

如果您的航班被取消或更改，该怎么办？

福塔莱萨之旅旅游公司

What to do if your flight is canceled or changed?

Fortaleza Trip Tourism


H

CHERCHE & TROUVE

Peppa Pig

Peppa Pig

CHERCHE & TROUVE

hachette JEUNESSE

H

寻找与发现

小猪佩奇

小猪佩奇

寻找与发现

阿歇特青少年出版社

H

Look & Find

Peppa Pig

Peppa Pig

Look & Find

Hachette Jeunesse


Unicornia

Un palacio de hielo

ANA PUNSET

Ilustraciones de Diana Vicedo

Montena

独角兽王国

冰宫

安娜·普恩塞特

插画：戴安娜·维塞多

蒙特纳

Unicornia

An Ice Palace

ANA PUNSET

Illustrations by Diana Vicedo

Montena


23

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bệnh tật, Loại B: Trung Bình; Loại C: Yếu, không có khả năng lao động.

Tiêu chí sức khỏe là một tiêu chí chung, cần thiết cho tất cả công chức, tùy thuộc những hoạt động đặc thù của từng loại công chức mà cần có những yêu cầu cụ thể đối với hoạt động tiêu chuẩn riêng về sức khỏe. Yêu cầu về sức khỏe không chỉ là một quy định bắt buộc khi tuyển dụng, mà còn là yêu cầu trong suốt quá trình công tác của công chức cấp xã.

1.4. Các hoạt động nâng cao chất lượng công chức cấp xã

1.4.1. Quy hoạch công chức cấp xã

Xây dựng quy hoạch và kế hoạch biên chế để phát triển công chức nói chung và công chức cấp xã nói riêng là một việc thường xuyên và quan trọng, đây là quy trình quen thuộc được thực hiện hàng năm. Quy hoạch tốt, đảm bảo tính khoa học và phù hợp với thực tế khách quan thì góp phần cho sự phát triển, ngược lại sẽ gây lãng phí.

Quy hoạch công chức là quá trình thực hiện đồng bộ các chủ trương, biện pháp tạo nguồn để xây dựng công chức, là việc bố trí, lập kế hoạch trong dài hạn, là sự sắp xếp công chức đang là trong các cơ quan hành chính hoặc nguồn dự bị nhằm đảm bảo chủ động nguồn nhân lực cho chất lượng, lấp chỗ trống trong các cơ quan hành chính hay thay thế công chức đương nhiệm nhằm đảm bảo thực hiện tốt nhiệm vụ trong thời gian nhất định.

Quy hoạch công chức là việc lập dự án, thiết kế xây dựng tổng hợp công chức; dự kiến bố trí, sắp xếp tổng thể công chức theo một ý đồ rõ rệt với một trình tự hợp lý trong một thời gian nhất định làm cơ sở cho việc lập kế hoạch đào tạo, bồi dưỡng, luân chuyển, bố trí, đề bạt hoặc giới thiệu công chức ứng cử các chức danh lãnh đạo, quản lý.

1.4.2. Tuyển dụng công chức cấp xã

Tuyển dụng công chức là một hoạt động công, do cơ quan, tổ chức và người có phẩm quyền thực hiện và chịu sự điều chỉnh của các quy phạm pháp luật thuộc ngành. Thông quan tuyển dụng để tạo nguồn công chức đáp ứng

23

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疾病，B类：中等；C类：弱，无劳动能力。

健康标准是一项通用标准，对所有公务员都是必要的，根据每类公务员的特定活动，需要有针对其健康标准的具体要求。健康要求不仅是招聘时的强制性规定，也是乡级公务员整个工作过程中的要求。

1.4. 提高乡级公务员素质的各项活动

1.4.1. 乡级公务员规划

制定规划和编制计划以发展公务员队伍，特别是乡级公务员队伍，是一项经常性且重要的工作，这是每年都执行的熟悉流程。良好的规划，确保科学性并符合客观实际，则有助于发展，反之则会造成浪费。

公务员规划是同步实施各项主张和措施以建立公务员队伍的过程，是长期的布局和规划，是对行政机关现有公务员或后备力量的安排，旨在确保主动掌握优质人力资源，填补行政机关的空缺或替换在职公务员，以确保在一定时期内良好地完成任务。

公务员规划是制定项目、设计和综合建设公务员队伍的工作；预计在一定时期内，按照明确的意图和合理的程序对公务员进行总体布局和安排，作为制定培训、进修、轮换、任用、提拔或推荐公务员竞选领导和管理职务计划的基础。

1.4.2. 乡级公务员招聘

公务员招聘是一项公共活动，由有权机关、组织和个人实施，并受行业法律规范的调整。通过招聘来建立满足需求的公务员队伍

23

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illness, Type B: Average; Type C: Weak, incapable of working.

Health criteria are a general requirement, necessary for all civil servants; depending on the specific activities of each type of civil servant, there will be specific requirements for separate health standards. Health requirements are not only a mandatory regulation during recruitment but also a requirement throughout the entire service period of commune-level civil servants.

1.4. Activities to improve the quality of commune-level civil servants

1.4.1. Planning for commune-level civil servants

Developing planning and staffing plans to develop civil servants in general, and commune-level civil servants in particular, is a regular and important task; this is a familiar process carried out annually. Good planning, ensuring scientific validity and alignment with objective reality, contributes to development; otherwise, it leads to waste.

Civil servant planning is the process of synchronously implementing policies and measures to create a talent pool for civil service development; it involves long-term arrangement and planning, and the deployment of current civil servants in administrative agencies or reserve sources to proactively ensure a quality human resource pool, fill vacancies in administrative agencies, or replace incumbent civil servants to ensure the effective performance of duties within a specific period.

Civil servant planning involves drafting projects, designing the overall structure of the civil service; proposing the overall deployment and arrangement of civil servants according to a clear intent and a logical sequence over a specific period. This serves as the basis for planning training, fostering, rotation, deployment, promotion, or nomination of civil servants for candidacy in leadership and management positions.

1.4.2. Recruitment of commune-level civil servants

Recruitment of civil servants is a public activity, carried out by agencies, organizations, and individuals with proper authority, and subject to the adjustment of legal regulations within the sector. Through recruitment, a pool of civil servants is created to meet


うのさき

③ 鵜ノ崎 海 岸

干 潮 時 に 海 底 の 岩 肌 が 露 出 す る く ら い の 浅 瀬 が 連 な り、「秋田のウユニ塩湖」 と 呼 ば れ る 話 題 の ス ポ ッ ト。

鹈之崎

③ 鹈之崎海岸

退潮时，海底岩礁裸露，浅滩连绵不绝，是被誉为“秋田的乌尤尼盐湖”的热门景点。

Unosaki

③ Unosaki Coast

A trending spot known as "Akita's Salar de Uyuni," where a continuous stretch of shallows forms at low tide, exposing the rocky seabed.


# Capitolo 4

## La struttura dei mercati mobiliari nei paesi europei

4.1 Le caratteristiche considerate

 4.2 La struttura dei mercati mobiliari europei
4.2.1 Gli strumenti negoziati e la segmentazione del mercato
4.2.2 La natura pubblica o privata dei mercati: la demutualizzazione
4.2.3 I sistemi di negoziazione
4.2.4 Il post trading nei mercati europei
4.2.5 Il grado di integrazione nazionale dei singoli mercati
4.2.6 La vigilanza sul mercato mobiliare europeo

4.3 I mercati europei a confronto

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58

# 第4章

## 欧洲国家证券市场的结构

4.1 考量特征
4.2 欧洲证券市场的结构
4.2.1 交易工具与市场细分
4.2.2 市场的公有或私有性质：股份化
4.2.3 交易系统
4.2.4 欧洲市场的交易后环节
4.2.5 各个市场的国内一体化程度
4.2.6 对欧洲证券市场的监管
4.3 欧洲市场比较

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# Chapter 4

## The structure of securities markets in European countries

4.1 The characteristics considered
4.2 The structure of European securities markets
4.2.1 Traded instruments and market segmentation
4.2.2 The public or private nature of markets: demutualization
4.2.3 Trading systems
4.2.4 Post-trading in European markets
4.2.5 The degree of national integration of individual markets
4.2.6 Supervision of the European securities market
4.3 European markets compared

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