62

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*"nghe thông báo họp dân là người dân tập trung lại đến nhà văn hóa thôn để cùng nhau bàn bạc khi tu sửa một con đường nào đấy...".*

Tìm hiểu những hình thức mà người dân đã tham gia bàn bạc, với câu hỏi ông (bà) đã từng tham gia vào những hình thức họp bàn nào sau đây. Kết quả thu đjavascript:void(0);ược từ những người tham gia trả lời phiếu hỏi như sau:

Bảng 2. 5. Những hình thức tham gia bàn bạc trong hoạt động

phát triển cộng đồng trong xây dựng nông thôn mới

| Hình thức tham gia bàn bạc | Số người trả lời | Tỷ lệ % |
|----------------------------|------------------|----------|
| Họp toàn dân               | 185              | 92.5%    |
| Lấy ý kiến từng hộ         | 15               | 7.5%     |
| Hộm thư góp ý             | 0                | 0%       |
| Khác                      | 0                | 0%       |

(Kết quả: từ nguồn khảo sát)

Như vậy, kết quả bảng 2.5 cho thấy, có 92.5% số người lựa chọn phương án họp dân. Ngoài ra, 7.5% cho biết họ còn được trưởng thôn xin ý kiến tại nhà, hình thức hòm thư góp ý chưa được sử dụng. Như thế có thể thấy rằng, họp toàn dân là hình thức được sử dụng nhiều nhất, đây cũng là hình thức phổ biến nhất và hiệu quả nhất tại địa bàn nghiên cứu. Khi sử dụng hình thức này người dân có thể nghe và tiếp nhận được những thông tin từ nhiều chiều khác nhau, để người dân trao đổi, phân tích và có sự so sánh, cân nhắc để rồi lựa chọn những phương án tối ưu nhất cho việc hoàn thiện tiêu chí Giao thông trong xây dựng nông thôn mới. Khi người dân được ngồi cùng nhau thì họ sẽ phát huy được tinh thần sáng tạo và tính cộng đồng, cùng nhau đóng góp vì lợi ích chung của cộng đồng. Một người dân nói: *"Ở đây, nhất là khi làm đường, người dân đều tham gia bàn bạc mà, dân phải bàn bạc sao cho kỹ để có cách thức thực hiện tốt nhất thì khi làm đường mới hiệu quả được chứ...".*

62

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*听到村民会议通知，村民们就会聚集到村文化活动中心，共同商议修缮某条道路的事宜……"。*

了解村民参与讨论的形式，针对问题“您曾参加过以下哪些形式的商讨会议？”，问卷调查结果如下：

表 2.5. 在新农村建设中参与社区发展活动的讨论形式

| 商讨参与形式 | 回答人数 | 比例 % |
|----------------------------|------------------|----------|
| 全体村民会议           | 185             | 92.5%   |
| 征求各户意见        | 15               | 7.5%     |
| 意见箱            | 0                | 0%       |
| 其他                     | 0                | 0%       |

（结果来源：调查数据）

由此可见，表2.5的结果显示，有92.5%的人选择了村民会议的方案。此外，7.5%的人表示村长曾入户征求意见，意见箱的形式尚未使用。由此可见，全体村民会议是使用最多的形式，这也是研究区域内最普遍和最有效的形式。采用这种形式，村民可以接收多方面的信息，以便进行交流、分析、比较和权衡，从而选择最佳方案来完善新农村建设中的交通标准。当村民们聚在一起时，他们将能发挥创新精神和集体意识，共同为社区的共同利益做出贡献。一位村民说：*“在这里，尤其是在修路的时候，村民们都会参与讨论，大家必须仔细商量，找出最佳的实施方案，这样修路才能有效……”。*

62

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*"Hearing the announcement of a community meeting means people gather at the village cultural house to discuss together when repairing a certain road..."*

To understand the forms of participation in discussions, respondents were asked: "Which of the following forms of meetings have you participated in?" The survey results are as follows:

Table 2.5. Forms of participation in discussions during community development activities in new rural construction

| Form of participation | Number of respondents | Percentage % |
|-------------------------------------------------------------------|-------------------------------------------|------------------------|
| General Meeting | 185 | 92.5% |
| Individual Household Consultation | 15           | 7.5% |
| Suggestion box | 0 | 0% |
| Other | 0 | 0% |

(Source: Survey results)

As shown in Table 2.5, 92.5% of respondents chose the town hall meeting option. Additionally, 7.5% stated they were consulted by the village head at their homes, while the suggestion box has not yet been utilized. This indicates that the general meeting is the most frequently used form, as well as the most common and effective method in the study area. Through this format, residents can receive information from multiple perspectives, allowing for exchange, analysis, comparison, and deliberation to select the optimal solutions for meeting the "Transportation" criteria in New Rural Construction. When people sit together, they foster a spirit of creativity and community, contributing collectively to the common good. One resident remarked: *"Here, especially regarding road construction, everyone participates in the discussions. We must discuss it thoroughly to find the best implementation method, so that the roadwork can truly be effective..."*


LO

HA
WISH
DREAM

سمك فراكي مع الدال و الرز

LO

HA
WISH
DREAM

Faraki Fish with Dal and Rice


LU

Granola

L'ORIGINAL

GROS ÉCLATS  DE CHOCOLAT & NOISETTES

露怡

格兰诺拉燕麦饼干

原味

大块巧克力和榛子

LU

Granola

THE ORIGINAL

LARGE CHUNKS OF CHOCOLATE & HAZELNUTS


Cafe & Minizoo สมุทรปราการ
Workshop กิจกรรมแน่น สัตว์น่ารัก

北榄府咖啡馆和迷你动物园
工作坊 活动丰富 萌宠可爱

Cafe & Minizoo Samut Prakan
Workshop, Packed with Activities, Cute Animals


скоростной сельскохозяйственной техники. Так, если сменная выработка тракторов К-701 и К-700 при увеличении площадей севооборотов с 2000 до 3000 га возрастает примерно на 10 %, то выработка тракторов типа МТЗ увеличилась только на 2 %.

Во-вторых, создаются необходимые организационно-территориальные условия для возделывания сельскохозяйственных культур на больших массивах по единой технологии, что особенно важно при однородном почвенном покрове, необходимости обязательного соблюдения сроков выполнения полевых работ. Кроме того, появляется возможность внедрения в производство высокопроизводительных машин и их систем, индустриальных технологий возделывания сельскохозяйственных культур, применения авиации, организации работы механизированных отрядов и комплексов, осуществления широким фронтом мероприятий по защите растений от сорняков, вредителей и болезней.

В-третьих, использование комплексно-поточных технологий и групповой работы агрегатов на крупных массивах пашни позволяет значительно сократить время на подготовку полей к работе основной техники, проведение обкосов и прокосов, создание поворотных полос и транспортно-погрузочных магистралей, разбивку загонок, противопожарную опашку и др. При этом появляется возможность выполнения в одном поле всего комплекса работ, начиная от уборки основной и побочной продукции и кончая первичной обработкой почвы, осуществляемыми в едином потоке.

В-четвертых, улучшается организация труда, культурно-бытовое обслуживание механизаторов, применяется вахтовый метод, повышается технологическая и трудовая дисциплина работников, создаются наилучшие условия для правильного учета и контроля выполненных работ. За счет этого растет дневная выработка агрегатов, повышается коэффициент сменности, сокращаются сроки и улучшается качество полевых работ.

В-пятых, сокращаются затраты и время на холостые переезды и переагрегатирование сельскохозяйственной техники, а в случае, если концентрация посевов сопровождается увеличением длины гона агрегатов, уменьшаются затраты и время на холостые повороты и заезды машин. При увеличении площадей полей и рабочих участков уменьшается расход площади поворотных полос и дорог, приходящийся на один гектар поля. Например, при соотношении сторон поля 4:1 и коэффициенте прямолинейности

高速农业机械的。例如，当轮作面积从2000公顷扩大到3000公顷时，K-701和K-700拖拉机的班次产量大约增加了10%，而MTZ型拖拉机的班次产量仅增加了2%。

其次，为在大片土地上采用统一技术种植农作物创造了必要的组织和地域条件，这在土壤覆盖均一、必须严格遵守田间作业期限的情况下尤为重要。此外，这为在生产中引入高效率机器及其系统、农作物种植的工业化技术、航空作业应用、机械化作业队和综合体的组织管理，以及全面开展植物保护工作（防治杂草、病虫害）提供了可能。

第三，在大片耕地上采用综合流水线技术和机组协同作业，可以显著减少主要机械作业前的田间准备时间，包括开辟作业通道和隔离带、设置转弯地带和运输装卸通道、划分作业区、防火犁耕等。这样一来，就可以在同一块田地中完成全套作业，从主副产品收获一直到土壤初步耕作，全部实现连续流水化作业。

第四，劳动组织和机械操作员的文化生活服务得到改善，采用轮班工作制，员工的技术纪律和劳动纪律得到加强，为正确核算和监控已完成的工作创造了最佳条件。因此，机组的日产量增加，轮班利用率提高，田间作业周期缩短，作业质量也得到改善。

第五，减少了农业机械空驶和重新编组的成本和时间；并且，如果作物种植的集中化伴随着机组作业长度的增加，那么机器空转掉头和进场的费用和时间也会减少。随着田地和作业区域面积的扩大，每公顷田地所占用的转弯带和道路面积会减少。例如，当田地长宽比为4:1且直线性系数为

high-speed agricultural machinery. Thus, if the shift output of K-701 and K-700 tractors increases by approximately 10% when crop rotation areas are expanded from 2000 to 3000 hectares, the output of MTZ-type tractors increased by only 2%.

Secondly, it creates the necessary organizational and territorial conditions for cultivating agricultural crops across large tracts of land using a uniform technology; this is particularly important when the soil cover is homogeneous and there is a need for mandatory adherence to field operation deadlines. Furthermore, it becomes possible to introduce high-performance machinery and their systems into production, industrial technologies for cultivating agricultural crops, the use of aviation, the organization of mechanized units and complexes, and the large-scale implementation of plant protection measures against weeds, pests, and diseases.

Thirdly, the use of integrated flow technologies and group operation of machinery units on large tracts of arable land makes it possible to significantly reduce the time required for preparing fields for primary machinery. This includes conducting perimeter mowing and clearing, creating headlands (turn strips) and transport-loading routes, dividing the field into work sections, plowing firebreaks, and other preparatory tasks. This makes it possible to carry out the full range of work in a single field, from harvesting the main and secondary products to primary tillage, all performed in a single continuous flow.

Fourthly, labour organization is improved, as well as cultural and living services for machine operators; the shift method is introduced; technological and labour discipline among workers is strengthened; and the best conditions are created for accurate accounting and control of completed work. As a result, the daily output of machinery units increases, the shift ratio rises, and the duration of field work is reduced while its quality is improved.

Fifthly, costs and time for idle transfers and re-aggregation of agricultural machinery are reduced, and in cases where crop concentration is accompanied by an increase in the length of unit runs, costs and time for idle turns and machine entries are also reduced. With the increase in field areas and work sections, the area of headlands and roads per hectare of field decreases. For example, with a field aspect ratio of 4:1 and a rectilinearity coefficient of


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存款保障

受保障的存款

接受存款的金融机构：商业银行、财务公司和不动产信贷公司

存款人：自然人、法人

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Deposit Protection

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Deposit-taking Institutions: Commercial Banks, Finance Companies, and Credit Foncier Companies

Depositors: Individuals, Juristic Persons

Types of Deposits: Current Accounts, Savings Accounts, Fixed Deposits, Certificates of Deposit, and Deposit Receipts in Thai Baht

Excluding: Thai Baht deposits of non-residents, deposits with embedded derivatives, and inter-financial institution deposits


Roberto Sala: Vom ,, Fremdarbeiter"zum,,Gastarbeiter"95

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Anwerbung italienischer Arbeitskräfte auf Grund der zunehmend positiven Kon-junktur stark zugenommen hatte, verringerte sie sich jetzt auf Grund der neu ein-geführten Migrationsfreiheit drastisch.

1. Der lange Weg zum deutsch-italienischen Abkommen von 1955

Das „Abkommen über die Anwerbung und Vermittlung von italienischen Arbeits-kräften in die Bundesrepublik Deutschland" wurde am 20. Dezember 1955 in Rom von Vertretern der Bundesregierung und der italienischen Republik unter-schrieben. Es sah die Einführung einer Dienststelle der Bundesanstalt für Arbeit$ ^{6} $ in Italien vor: der „Deutschen Kommission". Diese sollte über ein zentralisiertes Verfahren Arbeitsangebote deutscher Unternehmen erhalten und diese an italie-nische Arbeitsämter weiterleiten. Geeignete Kandidaten mussten sich der Kom-mission vorstellen, sich einer ärztlichen Untersuchung bzw. einer beruflichen Eig-nungsprüfung unterziehen, bevor sie ausgewählt wurden.

Der erste umfangreiche Kommentar zur Genese des deutsch-italienischen Anwerbeabkommens stammt von Knuth Dohse und prägte ein lange maßgeben-des Deutungsschema$ ^{7} $. Das Abkommen sei, so Dohse, fester Bestandteil einer von der Bundesregierung bewusst betriebenen Politik gewesen: Durch die staatliche Kontrolle der Ausländerbeschäftigung habe man Einfluss auf den deutschen Arbeitsmarkt bzw. die deutsche Wirtschaft gewinnen wollen. Diese Politik sei schon Anfang der fünfziger Jahre mit der Wiederanwendung von im Dritten Reich entwickelten rechtlichen Instrumenten begonnen worden, die eine strenge Regelung der Beschäftigung und des Aufenthaltes von Ausländern garantierten. Durch die Öffnung des deutschen Arbeitsmarktes habe Bundeswirtschaftsmini-ster Ludwig Erhard, der wichtigste Vertreter dieser politischen Richtung, die Gefahr eines wachstumshemmenden Lohnanstiegs bannen wollen, die mit der annähernden Vollbeschäftigung verbunden war.

Dohse geht implizit von der Annahme aus, die deutschen Behörden hätten durch das deutsch-italienische Abkommen einen grundlegenden Schritt im Hin-blick auf eine spätere umfangreiche Arbeitskräfterekrutierung im Ausland machen wollen.

Diese Ansicht wurde Mitte der neunziger Jahre von Johannes-Dieter Steinert vehement abgelehnt. Die deutschen Befürworter des Abkommens mit Italien, in

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$ ^{6} $ Die Bundesanstalt für Arbeit (BfA) trug bis 1969 den Namen Bundesanstalt für Arbeitsver-mittlung und Arbeitslosenversicherung.

$ ^{7} $ Vgl. Knuth Dohse, Ausländische Arbeiter und bürgerlicher Staat. Genese und Funktion von staatlicher Ausländerpolitik und Ausländerrecht. Vom Kaiserreich bis zur Bundesrepublik Deutschland, Berlin 1981, S. 170-179. Eine ähnliche Auffassung über die deutsche Ausländer-politik als reinen Ausdruck der Arbeitsmarktpolitik vertreten Karl-Heinz Meier-Braun, Integra-tion und Rückkehr? Zur Ausländerpolitik des Bundes und der Länder, insbesondere Baden-Württemberg, Mainz 1988; Hartmut Esser, Gastarbeiter, in: Wolfgang Benz (Hrsg.), Die Geschichte der Bundesrepublik Deutschland, Bd. 2: Wirtschaft, Frankfurt a. M. 1989; Cord Pagenstecher, Ausländerpolitik und Immigrantenidentität. Zur Geschichte der Gastarbeit in der Bundesrepublik, Berlin 1994.

VfZ 1/2007

罗伯托·萨拉：从“外籍劳工”到“客籍工人”95

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尽管由于日益向好的经济形势，意大利劳动力的招募曾大幅增加，但由于新推出的迁徙自由政策，现在招募数量急剧下降。

1. 达成1955年德意协定的漫长道路

《关于招募和介绍意大利劳动力到德意志联邦共和国的协定》于1955年12月20日在罗马由联邦政府和意大利共和国代表签署。该协定规定在意大利设立一个联邦劳动局$ ^{6} $ 的分支机构：即“德国委员会”。该委员会应通过一个集中的程序接收德国企业的劳务邀约，并将其转交给意大利的劳动局。合适的候选人必须向该委员会报到，接受体检或职业能力倾向测试，然后才能被选中。

关于德意招募协定起源的第一个全面评论来自克努特·多泽，并形成了一个长期具有指导意义的解释模式$ ^{7} $。多泽认为，该协定是联邦政府有意识推行的一项政策的固定组成部分：通过国家对外国人就业的控制，他们希望对德国劳动力市场乃至德国经济施加影响。这项政策早在五十年代初就已开始，重新启用了在第三帝国时期制定的、旨在严格管控外国人就业和居留的法律工具。通过开放德国劳动力市场，该政治方向最重要的代表人物——联邦经济部长路德维希·艾哈德，希望消除因接近充分就业而可能出现的、抑制增长的工资上涨风险。

多泽不言而喻地假设，德国当局希望通过德意协定，为日后在国外大规模招募劳动力迈出根本性的一步。

这一观点在九十年代中期遭到了约翰内斯-迪特·施泰纳特的强烈反对。德国方面与意大利签订协定的支持者，在

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$ ^{6} $ 联邦劳动局 (BfA) 直到1969年的名称是联邦职业介绍与失业保险局。

$ ^{7} $ 参见克努特·多泽 (Knuth Dohse)，《外籍劳工与公民国家：国家移民政策与移民法的起源与功能——从德意志帝国到联邦德国》，柏林1981年版，第170-179页。关于德国的外国人政策纯粹是劳动力市场政策的体现这一类似观点，亦可见于：卡尔-海因茨·迈尔-布劳恩 (Karl-Heinz Meier-Braun)，《融入还是返乡？联邦与各州的移民政策——以巴登-符腾堡州为例》，美因茨1988年版；哈特穆特·埃塞尔 (Hartmut Esser)，《客籍工人》，载于沃尔夫冈·本茨 (Wolfgang Benz)（编）：《德意志联邦共和国史》，第2卷：《经济》，美因河畔法兰克福1989年版；科德·帕根施特歇 (Cord Pagenstecher)，《移民政策与移民身份：联邦德国客籍劳工史研究》，柏林1994年版。

VfZ 1/2007

Roberto Sala: From 'Foreign Worker' to 'Guest Worker'95

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While the recruitment of Italian workers had strongly increased due to the increasingly positive economic situation, it now decreased drastically due to the newly introduced freedom of migration.

1. The Long Road to the German-Italian Agreement of 1955

The "Agreement on the Recruitment and Placement of Italian Workers in the Federal Republic of Germany" was signed on December 20, 1955, in Rome by representatives of the Federal Government and the Italian Republic. It provided for the establishment of an office of the Federal Employment Agency$ ^{6} $ in Italy: the "German Commission."This was to receive job offers from German companies through a centralized procedure and forward them to Italian employment offices.  Suitable candidates had to present themselves to the Commission, undergo a medical examination or a vocational aptitude test, before they were selected.

The first comprehensive commentary on the genesis of the German-Italian recruitment agreement comes from Knuth Dohse and shaped a long-authoritative interpretative framework$ ^{7} $. The agreement was, according to Dohse, a firm component of a policy consciously pursued by the Federal Government: Through state control of foreigner employment, they wanted to gain influence over the German labor market or the German economy. This policy had already begun in the early 1950s with the reapplication of legal instruments developed during the Third Reich, which guaranteed strict regulation of the employment and residence of foreigners. By opening the German labor market, Federal Minister of Economics Ludwig Erhard, the most important proponent of this political direction, wanted to avert the danger of a growth-inhibiting wage increase, which was associated with near full employment.

Dohse implicitly assumes that the German authorities, through the German-Italian agreement, wanted to take a fundamental step towards later extensive recruitment of labor from abroad.

This view was vehemently rejected in the mid-1990s by Johannes-Dieter Steinert. The German proponents of the agreement with Italy, in

---

$ ^{6} $ The Federal Employment Agency (BfA) bore the name Federal Institute for Labor Placement and Unemployment Insurance until 1969.

$ ^{7} $ Cf. Knuth Dohse, *Foreign Workers and the Bourgeois State. Genesis and Function of State Policy on Foreigners and Aliens Law. From the German Empire to the Federal Republic of Germany*, Berlin 1981, pp. 170-179. A similar view of German policy on foreigners as a pure expression of labor market policy is held by Karl-Heinz Meier-Braun, *Integration and Return? On the Foreigner Policy of the Federal Government and the States, especially Baden-Württemberg*, Mainz 1988; Hartmut Esser, "Guest Workers," in: Wolfgang Benz (Ed.), *The History of the Federal Republic of Germany*, Vol. 2: Economy, Frankfurt a. M. 1989; Cord Pagenstecher, *Foreigner Policy and Immigrant Identity. On the History of Guest Work in the Federal Republic*, Berlin 1994.

VfZ 1/2007


CARTE DES VINS

| VIN ROUGE: | 1 Verre | 37.5CL | 75CL |
| --- | --- | --- | --- |
| CÔTE DE PROVENCE
Cuvée du Golfe de Saint-Tropez. | 5€ | 12€ | 18€ |
| SAINT-EMILION
Chateau Croix Puyblanquet |  |  | 35€ |
| VIN ROSÉ: |  |  |  |
| CÔTE DE PROVENCE
Cuvée du Golfe de Saint-Tropez. | 5€ | 12€ | 18€ |
| PUECH-HAUT PRESTIGE
Languedoc AOC |  |  | 35€ |
| VIN BLANC: |  |  |  |
| CÔTE DE PROVENCE
Cuvée du Golfe de Saint-Tropez. | 5€ | 12€ | 18€ |
| MONTAGNY 1er CRU |  |  | 35€ |

葡萄酒单

| 红葡萄酒： | 1杯 | 37.5厘升 | 75厘升 |
| --- | --- | --- | --- |
| 普罗旺斯丘
圣特罗佩湾特酿 | 5欧元 | 12欧元 | 18欧元 |
| 圣埃米利永
十字普伊布朗凯城堡 |  |  | 35欧元 |
| 桃红葡萄酒： |  |  |  |
| 普罗旺斯丘
圣特罗佩湾特酿 | 5欧元 | 12欧元 | 18欧元 |
| 普埃奥酒庄
朗格多克法定产区 |  |  | 35欧元 |
| 白葡萄酒： |  |  |  |
| 普罗旺斯丘
圣特罗佩湾特酿 | 5欧元 | 12欧元 | 18欧元 |
| 蒙塔尼一级园 |  |  | 35欧元 |

Wine List

| Red Wine: | 1 Glass | 37.5CL | 75CL |
| --- | --- | --- | --- |
| CÔTE DE PROVENCE
Cuvée du Golfe de Saint-Tropez. | 5€ | 12€ | 18€ |
| SAINT-EMILION
Chateau Croix Puyblanquet |  |  | 35€ |
| Rosé Wine: |  |  |  |
| CÔTE DE PROVENCE
Cuvée du Golfe de Saint-Tropez. | 5€ | 12€ | 18€ |
| PUECH-HAUT PRESTIGE
Languedoc AOC |  |  | 35€ |
| White Wine: |  |  |  |
| CÔTE DE PROVENCE
Cuvée du Golfe de Saint-Tropez. | 5€ | 12€ | 18€ |
| MONTAGNY 1er CRU |  |  | 35€ |


โฮมสเตย์ วิว 360 องศา
บนถนนลอยฟ้าเมืองแพร่

360度全景民宿
位于帕府的天空之路

360-Degree View Homestay
On Phrae City Sky Road


XXL Sesamstangen  mit süßer Kruste
297 kcal / Stck.

XXL 甜酥皮芝麻棒
297 千卡 / 根

XXL Sesame Sticks with Sweet Crust
297 kcal per piece


Khả năng thanh toán của một doanh nghiệp được biểu hiện bằng số tiền và tài sản mà doanh nghiệp hiện đang sở hữu, có thể dùng để trang trải các khoản công nợ đến hạn. Một doanh nghiệp có tính thanh khoản quá thấp hoặc khả năng thanh toán kém thể hiện qua không thể trả nợ đúng hạn, không tôn trọng nghĩa vụ của mình với nhà cung cấp tín dụng, dịch vụ, hàng hoá có thể rơi vào tình trạng mất khả năng thanh toán dẫn đến phá sản. Ngoài ra, thiếu tiền mặt hoặc các tài sản có tính thanh khoản cao có thể buộc công ty bỏ lỡ các ưu đãi của các nhà cung cấp tín dụng, dịch vụ, hàng hoá, dẫn đến chi phí sản xuất cao hơn, ảnh hưởng lớn đến lợi nhuận của doanh nghiệp. Vì vậy, quản lý tính thanh khoản và khả năng thanh toán là một trong những vấn đề mà các doanh nghiệp đều rất quan tâm.

Bài viết này sử dụng mô hình giải thích mối quan hệ giữa tính thanh khoản, khả năng thanh toán và hiệu quả tài chính của các doanh nghiệp niêm yết trên thị trường chứng khoán Việt Nam. Nghiên cứu được kỳ vọng sẽ phát triển mô hình để tăng tính thanh khoản và lợi nhuận cho các công ty.

# 2. CƠ SỞ LÝ THUYẾT VÀ PHƯƠNG PHÁP NGHIÊN CỨU

## 2.1 Cơ sở lý thuyết

Theo nghiên cứu Kyule (2015), các chỉ số chính đánh giá hiệu quả tài chính của các công ty là thanh khoản, khả năng thanh toán và khả năng sinh lời. Quản lý thanh khoản và khả năng thanh toán rất quan trọng với mọi tổ chức, và có thể ảnh hưởng đến khả năng sinh lời và hiệu quả hoạt động của một công ty.

Thanh khoản đề cập đến tiền mặt một doanh nghiệp có sẵn dự trữ trong ngắn hạn, tại một thời điểm nhất định, khi tính đến các nghĩa vụ tài chính tương ứng với khoảng thời gian đó (Saini & Sharma, 2009). Trong thời gian không có đủ thanh khoản, doanh nghiệp không thể hoàn thành nghĩa vụ nợ thông qua chuyển đổi tài sản thành thanh khoản theo chi phí hợp lý. Khi đó, rủi ro thanh khoản là xác suất mà tổ chức không thể thực hiện các khoản thanh toán cho chủ nợ sẽ xuất hiện (Kyule, 2015). Tính thanh khoản có thể được đo lường bằng khoảng cách thanh khoản (vốn lưu động) và tỷ lệ thanh khoản. Tỷ lệ thanh khoản bao gồm tỷ số thanh toán tức thời, tỷ số thanh toán nhanh, và tỷ số thanh toán hiện thời. Thanh khoản không chỉ đảm bảo một doanh nghiệp luôn có nguồn cung tiền mặt đáng tin cậy mà còn là công cụ mang mẽ xác định nguồn lực tài chính đối đầu của các khoản đầu tư trong tương lai của doanh nghiệp. Trong điều kiện quan trọng, thiếu thanh khoản thậm chí đủ dễ dẫn đến phá sản doanh nghiệp (Saini & Sharma, 2009).

Khả năng thanh toán được định nghĩa là khả năng một tổ chức đáp ứng các nghĩa vụ tài chính ngắn hạn, trung và dài hạn. Khả năng thanh toán thường được tính theo tỷ lệ: Tỷ lệ khả năng thanh toán, tỷ lệ nợ trên vốn chủ sở hữu và tỷ lệ đòn bẩy. Tỷ lệ khả năng thanh toán được xác định bằng cách chia tổng nợ phải trả cho tổng tài sản. Trong trường hợp tổng tài sản thấp hơn nợ ngắn hạn, công ty phải đối mặt với rủi ro phá sản và không thể trả nợ (Bolek & Wilinski, 2012). Khả năng thanh toán ảnh hưởng đến khả năng vay vốn tài chính và vốn đầu tư của công ty. Bởi lẽ, khả năng thanh toán cho thấy tình hình tài chính hiện tại và dài hạn của công ty thể hiện qua tỷ lệ tài sản phải trả. Mối quan hệ giữa tài sản, nghĩa vụ nợ và vốn chủ sở hữu của doanh nghiệp tại một thời điểm nhất định được thể hiện qua khả năng thanh toán của công ty.

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292

企业的偿付能力体现在企业当前拥有的、可用于支付到期债务的资金和资产上。一个流动性过低或偿付能力差的企业，表现为无法按时偿还债务，不履行其对信贷、服务、商品供应商的义务，可能陷入丧失偿付能力并导致破产的境地。此外，缺乏现金或高流动性资产可能迫使公司错失信贷、服务、商品供应商提供的优惠，导致生产成本上升，严重影响企业利润。因此，管理流动性和偿付能力是所有企业都非常关注的问题之一。

本文采用模型解释越南证券市场上市公司的流动性、偿付能力与财务绩效之间的关系。该研究期望通过此模型提升企业的流动性和盈利能力。

# 2. 理论基础与研究方法

## 2.1 理论基础

根据Kyule（2015）的研究，评估公司财务绩效的主要指标包括流动性、偿付能力和盈利能力。流动性和偿付能力管理对所有组织都至关重要，并可能影响公司的盈利能力和经营效率。

流动性指的是企业在特定时间点，考虑到相应时期的财务义务，短期内可用的现金储备 (Saini & Sharma, 2009)。在流动性不足期间，企业无法通过以合理成本将资产转换为流动资金来履行债务义务。此时便会出现流动性风险，即企业无法向债权人履行偿债义务的可能性 (Kyule, 2015)。流动性可以通过流动性缺口（营运资本）和流动比率来衡量。流动比率包括现金比率、速动比率和流动比率。流动性不仅确保企业始终拥有可靠的现金供应，而且是企业规划未来投资所需财务资源的重要工具。在关键情况下，流动性不足甚至容易导致企业破产 (Saini & Sharma, 2009)。

偿付能力被定义为一个组织履行其短期、中期和长期财务义务的能力。偿付能力通常通过以下比率计算：偿付能力比率、债务权益比和杠杆比率。偿付能力比率通过总负债除以总资产确定。如果总资产低于短期债务，企业将面临破产风险且无法偿还债务 (Bolek & Wilinski, 2012)。偿付能力影响企业的融资能力和投资资本。因为偿付能力通过负债与资产的比率反映了公司当前和长期的财务状况。企业在特定时间点的资产、债务义务和股东权益之间的关系通过其偿付能力体现出来。

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292

A business's solvency is represented by the amount of money and assets it currently owns, which can be used to cover due liabilities. A business with very low liquidity or poor solvency, demonstrated by an inability to pay debts on time and failure to honor its obligations to suppliers of credit, services, and goods, may fall into insolvency leading to bankruptcy. Furthermore, a lack of cash or highly liquid assets can force a company to miss out on preferential offers from suppliers of credit, services, and goods, resulting in higher production costs and significantly impacting the business's profits. Therefore, managing liquidity and solvency is one of the issues that businesses are very concerned about.

This article uses a model to explain the relationship between liquidity, solvency, and financial performance of companies listed on the Vietnam stock market. The research is expected to develop this model to increase liquidity and profitability for companies.

# 2. THEORETICAL BASIS AND RESEARCH METHODOLOGY

## 2.1 Theoretical Basis

According to Kyule's research (2015), the main indicators for assessing the financial performance of companies are liquidity, solvency, and profitability. Managing liquidity and solvency is very important for every organization and can affect a company's profitability and operational efficiency.

Liquidity refers to the cash a business has available in reserve in the short term, at a specific point in time, considering the financial obligations corresponding to that period (Saini & Sharma, 2009). During periods of insufficient liquidity, a business cannot meet its debt obligations by converting assets into liquidity at a reasonable cost. Then, liquidity risk, which is the probability that an organization cannot make payments to creditors, will arise (Kyule, 2015). Liquidity can be measured by the liquidity gap (working capital) and liquidity ratios. Liquidity ratios include the cash ratio, quick ratio, and current ratio. Liquidity not only ensures a business always has a reliable supply of cash but is also a powerful tool for determining the financial resources to support the company's future investments. In critical conditions, a lack of liquidity can even easily lead to business bankruptcy (Saini & Sharma, 2009).

Solvency is defined as the ability of an organization to meet its short-term, medium-term, and long-term financial obligations. Solvency is often calculated using ratios: the solvency ratio, the debt-to-equity ratio, and the leverage ratio. The solvency ratio is determined by dividing total liabilities by total assets. If total assets are lower than short-term liabilities, the company faces the risk of bankruptcy and inability to pay debts (Bolek & Wilinski, 2012). Solvency affects the company's ability to borrow financial capital and investment capital. This is because solvency shows the company's current and long-term financial situation, reflected by its ratio of liabilities to assets. The relationship between a company's assets, debt obligations, and equity at a specific point in time is reflected by the company's solvency.

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292


Herzhafter Brezel-Guglhupf

Beilagenidee-kalorienreduziert

108 kcal / Scheibe

咸香椒盐圈咕咕霍夫蛋糕

低卡配餐灵感

108 千卡 / 每片

Savory Pretzel Bundt Cake

Low-Calorie Side Dish Idea

108 kcal / Slice


圣诞节
禅
12月12日
肉桂卷

CHRISTMAS
ZEN
DECEMBER 12
Cinnamon Roll's


БЫСТРАЯ ЗАРЯДКА
ДЛЯ УСТРОЙСТВ С РАЗЪЕМОМ TYPE-C

120W

6A

2м ДЛИНА КАБЕЛЯ

ПРОЧНЫЙ НЕЙЛОН И СОЕДИНЕНИЕ

ОРИГИНАЛЬНЫЙ ЧИП

快速充电
适用于带Type-C接口的设备

120瓦

6安

2米线长

耐用尼龙和连接

原装芯片

FAST CHARGING
FOR DEVICES WITH TYPE-C CONNECTOR

120W

6A

2m CABLE LENGTH

DURABLE NYLON AND CONNECTION

ORIGINAL CHIP


32

Dogmengeschichte

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formen in ihrer gesetzmäßigen, ihrem Begriff entsprechenden Gestalt zu betrachten, das heißt unabhängig von dem durch die Bewegung von Nachfrage und Zufuhr hervorgebrachten Schein. „Der Vulgäre glaubt dann eine große Entdeckung gemacht zu haben, wenn er ange-sichts der Enthüllung des inneren Zusammenhangs darauf pocht, daß die Sache in den Erscheinungen ganz anders aussieht¹)." Diese Modifi-kation des Begriffes der Gesetzmäßigkeit, die von dem strengen Empi-rismus RICARDOS abweicht, war bedingt durch die Notwendigkeit, die zunehmende Erfahrungswidrigkeit des klassischen Preisund Lohn-gesetzes im Laufe der wirtschaftlichen Entwicklung theoretisch zu erklären. Wir haben schon im vorhergehenden Kapitel darauf hinge-wiesen, daß in der zweiten Hälfte des 19. Jahrhunderts infolge der relativen Erschöpfung der umwälzenden Erfindungen und technischen Ver-besserungen der Produktion bei gleichzeitiger Steigerung der Bedürf-nisse das Gesetz der Tendenz der Preise nach den geringsten Kosten allmählich unzutreffend wurde, da zur Deckung der Nachfrage auch höhere Kostensätze in Anspruch genommen werden konnten. Dadurch erlitt die Profittheorie RICARDOS, die eine Nivelierung der Profitrate behauptet, eine Einschränkung, indem sich nunmehr auch der Profit ähnlich wie die Grundrente nach den Kostendifferenzen gestaltete. Auch die Arbeitslöhne zeigen, wie aus der angeführten Statistik hervorgeht, eine dauernd steigende Tendenz während der letzten Jahrzehnte im Gegensatz zur Lehre RICARDOS oder zu RODBERRTUS' Gesetz der fallenden Lohnquote. Im Lohngesetz machte sich allmählich der Faktor der Produktivität der Arbeit geltend, der seit THÜNENS Lohnformel im Lohngesetz eine Rolle spielt und eine dauernde Erhöhung der Löhne über das Existenzminimum nicht ausschließt. Während diese Ände-rungen der empirischen Grundlage der wirtschaftlichen Forschung bei den strengen Empiristen, wie MILL, KNIES, ROSCHER u. a., zur Leug-nung der Exaktheit der Wirtschaftsgesetze führte, glaubte MARX diese Schwierigkeit in dem Gegensatz von Schein und Gesetz der Erscheinung lösen zu können, ohne die Exaktheit der wirtschaftlichen Gesetze auf-geben zu müssen. Diese Unterscheidung bei MARX war jedoch geeignet, zu einer naturrechtlichen Konstruktion zu führen, indem das aus dem Begriff der Wirtschaft sich ergebende Gesetz der Erscheinungen bei gänzlicher Veränderung der Erfahrung schließlich in ein wirtschafts-politisches Programm umgedeutet wurde, an das die Erscheinungen der Wirtschaft angenähert werden müßten. Das Recht auf den vollen Arbeitsertrag, die Vergesellschaftung des Kapitals und anderes, stellen sich als Forderungen dar, die sich aus dem Arbeitspreisgesetz ergeben. Dieses Gesetz wird von MARX nicht mehr allein als theoretische Er-klärung empirisch gegebener Preise betrachtet, sondern angesichts der faktisch sich anders gestaltenden Zurechnung des Produktions-ertrages in der kapitalistischen Wirtschaft um die Mitte des 19. Jahr-hunderts als wirtschaftspolitische Forderung aufgestellt.

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$ ^{1} $) MARX: Das Kapital, I, S. 169.

32

学说史 (Dogmengeschichte)

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即以其合乎规律的、符合其概念的形式来考察，也就是说，独立于由供求运动所产生的表象。“庸人自以为有了伟大的发现，当他在内在联系被揭示的情况下，仍坚持认为事物在现象中看起来完全是另一回事¹。”这种对规律性概念的修正，偏离了李嘉图的严格经验主义，其原因在于有必要从理论上解释古典价格和工资规律在经济发展过程中日益与经验相悖的情况。我们已在上一章指出，在19世纪下半叶，由于革命性发明和生产技术改进的相对枯竭，同时需求不断增长，价格趋向最低成本的规律逐渐变得不准确，因为为了满足需求，也可以采用更高的成本率。因此，李嘉图主张利润率平均化的利润理论受到了限制，因为现在利润也像地租一样，根据成本差异来形成。如引用的统计数据所示，近几十年来，劳动工资也呈现出持续上涨的趋势，这与李嘉图的学说或洛贝尔图斯的工资份额下降规律相反。在工资规律中，劳动生产率的因素逐渐显现出来，这一因素自屠能的工资公式以来在工资规律中发挥作用，并且不排除工资持续提高到生存最低标准以上。虽然经济研究经验基础的这些变化导致了像穆勒、克尼斯、罗雪尔等严格经验主义者否认经济规律的精确性，但马克思相信，他可以在现象的表象与规律的对立中解决这个难题，而不必放弃经济规律的精确性。然而，马克思的这种区分很容易导致一种自然法结构的构建，因为随着经验的彻底改变，从经济概念中产生的现象规律最终被重新解释为一个经济政策纲领，经济现象必须向其靠拢。获得全部劳动所得的权利、资本的社会化以及其他等等，都表现为从劳动价格规律中产生的要求。马克思不再仅仅将这一定律视为对经验性既定价格的理论解释，而是鉴于19世纪中叶资本主义经济中生产收益分配的实际情况已然不同，将其作为一项经济政策要求提了出来。

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$ ^{1} $) 马克思：《资本论》，第一卷，第169页。

32

History of Dogma (Dogmengeschichte)

---

to consider forms in their lawful, concept-corresponding shape, that is, independently of the appearance produced by the movement of supply and demand. "The vulgar person then believes himself to have made a great discovery when, confronted with the revelation of the inner connection, he insists that in its outward appearances the matter looks quite different¹)." This modification of the concept of lawfulness, which deviates from RICARDO's strict empiricism, was conditioned by the necessity of theoretically explaining the increasing conflict with experience of the classical law of price and wages in the course of economic development. We have already pointed out in the preceding chapter that in the second half of the 19th century, as a result of the relative exhaustion of revolutionary inventions and technical improvements in production, coupled with a simultaneous increase in needs, the law of the tendency of prices towards the lowest costs gradually became inaccurate, as higher cost rates could also be utilized to meet demand. Consequently, RICARDO's profit theory, which asserts a leveling of the profit rate, suffered a limitation, in that profit now, similar to ground rent, was shaped by cost differences. Wages, too, as shown by the cited statistics, exhibit a continuously rising tendency during the last decades, in contrast to RICARDO's doctrine or to RODBERTUS's law of the falling wage share. In the law of wages, the factor of labor productivity gradually asserted itself, which has played a role in the law of wages since THÜNEN's wage formula and does not preclude a permanent increase in wages above the subsistence minimum. While these changes in the empirical basis of economic research led strict empiricists like MILL, KNIES, ROSCHER et al. to deny the exactness of economic laws, MARX believed he could resolve this difficulty through the contrast between appearance and the law of the phenomenon, without having to abandon the exactness of economic laws. This distinction in MARX, however, was liable to lead to a natural law construction, in that the law of phenomena, derived from the concept of the economy, was ultimately reinterpreted—given a complete change in experience—into an economic-political program to which economic phenomena would have to be approximated. The right to the full product of labor, the socialization of capital, and other such demands, present themselves as requirements arising from the law of labor price. This law is no longer regarded by MARX solely as a theoretical explanation of empirically given prices, but rather, in view of the factually different allocation of the production yield in the capitalist economy around the mid-19th century, it is posited as an economic-political demand.

---

$ ^{1} $) MARX: Capital, Vol. I, p. 169.


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| |  |  |  |  | |
|---|---|---|---|---|---|
| TT3 | .773| | | | |
| TT1 | .738 | | | | |
| TT2 | .723 | | | | |
| CP1 | | .760 | | | |
| CP3 | | .729 | | | |
| CP4 | | .724 | | | |
| CP5 | | .714 | | | |
| CP2 | | .700 | | | |
| DD2 | | | .783 | | |
| DD1 | | | .764 | | |
| DD4 | | | .650 | | |
| DD6 | | | .612 | | |
| DD3 | | | .525 | | |
| TV2 | | | | .822 | |
| TV1 | | | | .804 | |
| TV3 | | | | .765 | |
| NT3 | | | | | .766 |
| NT2 | | | | | .763 |
| NT1 | | | | | .682 |

*Extraction Method: Principal Component Analysis.*
*Rotation Method: Varimax with Kaiser Normalization.*

Thực hiện phân tích EFA của biến phụ thuộc "quyết định chọn khóa học ACCA", thì hệ số KMO = 0,888 và kiểm định Bartlett's Test có Sig. = 0,000 thích hợp với các dữ liệu, các biến có tương quan với nhau trong tổng thể. Hệ số tải nhân tố của các biến thang đo chấp hành pháp luật về thuế đều lớn hơn 0,5; giá trị Eigenvalues là 2,157 và phương sai trích 69,281%.

*Bảng 4. Bảng phân tích nhân tố EFA của các biến phụ thuộc*

# Component Matrix$ ^{a} $

|  |  |
| :--| ---:|
|  | Component |
|  | 1 |
| QD4 | .871 |
| QD5 |.863  |
| QD2 | .841 |
| QD6 | .832 |
| QD3 | .816 |
| QD1 | .768 |

*Extraction Method: Principal Component Analysis.*
*a. 1 components extracted.*

*(Nguồn: Kết quả phân tích từ phần mềm SPSS 22.0)*

---

436

|    |      |      |      |      |      |
|----|------|------|------|------|------|
| TT3 | .773 |      |      |      |      |
| TT1 | .738 |      |      |      |      |
| TT2 | .723 |      |      |      |      |
| CP1 |      | .760 |      |      |      |
| CP3 |      | .729 |      |      |      |
| CP4 |      | .724 |      |      |      |
| CP5 |      | .714 |      |      |      |
| CP2 |      | .700 |      |      |      |
| DD2 |      |      | .783 |      |      |
| DD1 |      |      | .764 |      |      |
| DD4 |      |      | .650 |      |      |
| DD6 |      |      | .612 |      |      |
| DD3 |      |      | .525 |      |      |
| TV2 |      |      |      | .822 |      |
| TV1 |      |      |      | .804 |      |
| TV3 |      |      |      | .765 |      |
| NT3 |      |      |      |      | .766 |
| NT2 |      |      |      |      | .763 |
| NT1 |      |      |      |      | .682 |

*Extraction Method: Principal Component Analysis.*
*Rotation Method: Varimax with Kaiser Normalization.*

In conducting the Exploratory Factor Analysis for the dependent variable "Decision to choose the ACCA course," the KMO coefficient is 0.888 and Bartlett's Test yields a significance of 0.000, indicating the data is suitable for analysis and the variables are significantly correlated. The factor loadings for all items in the scale are greater than 0.5, with an Eigenvalue of 2.157 and a total variance explained of 69.281%.

*Table 4. EFA Factor Analysis Table for Dependent Variables*

# Component Matrix$^{a} $

|    | Component |
| :--| ---------:|
|    | 1         |
| QD4 | .871      |
| QD5 | .863      |
| QD2 | .841      |
| QD6 | .832      |
| QD3 | .816      |
| QD1 | .768      |

*Extraction Method: Principal Component Analysis.*
*a. 1 component extracted.*

*(Source: Analysis results from SPSS 22.0 software)*

---

436


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ICMASIT

International Conference on Multidisciplinary Approaches in Social Sciences, Islamic and Technology 2020
(ICMASIT 2020)
eISBN 978-967-2426-22-6
13th – 14th December 2020

---

adalah pembelajaran kolaboratif oleh pelbagai pengguna. Tahap 2 dan 3 adalah termasuk dalam aplikasi jarak pertengahan seperti petunjuk berbantukan komputer, aktiviti pangkalan data, perpustakaan bergerak dan penghantaran elektronik.

Rajah 1: ‘Hierarchy Mobility’, Sampel Penggunaan dan Kemampuan Teknologi

Source: (Park, 2011)

Aplikasi individu dan teknologi mudah alih rangkaian komunikasi segerak dan tak segerak, dan komunikasi berasaskan teks dipengaruhi bukan hanya oleh satu media komunikasi tunggal tetapi juga oleh pelbagai konteks pembelajaran (Park, 2011). Kepelbagaian konteks pembelajaran ini dapat dicapai dengan menstrukturkan sesuatu program atau program pembelajaran yang dilaksanakan dengan merangkumi kepelbagaian kaedah. Kebijaksanaan pengurus program adalah bergantung kepada proses berstruktur dalam mengumpulkan, mengkodifikasi dan menguruskan pengetahuan (Cluskyey, 2015). Dalam kajian ini pelbagai konteks digunakan iaitu komunikasi dan kolaborasi, kawalan dan integrasi data, fleksibel capaian fizikal serta produktiviti. Manakala kaedah penggunaan merangkumi perbincangan secara nyata, pangkalan data rantaian, penjadualan dan lain-lain bagi mencapai kehendak kurikulum. Di samping itu juga, teknologi mudah alih berpotensi mengurangkan penggunaan kertas.

Merangka satu persekitaran pembelajaran yang baru dalam satu program adalah perlu selaras dengan keperluan bidang dan kurikulum. Di samping itu, keperluan merancang persekitaran pembelajaran konstruktiviti dan persekitaran pembelajaran berpusatkan pelajar adalah juga memberi impak yang lebih berkesan dalam pembelajaran menggunakan teknologi. Rajah 2 menunjukkan empat jenis teknologi pembelajaran mudah alih yang dihasilkan dalam konteks pendidikan jarak jauh merangkumi (1) tinggi jarak transaksional m-pembelajaran sosialisasi, (2) tinggi jarak transaksional m-pembelajaran individu, (3) rendah jarak m-pembelajaran sosialisasi, dan (4) rendah jarak transaksional m-pembelajaran individu (Park, 2011). Dalam kajian ini, jenis kedua digunakan bersesuaian dengan kurikulum projek akhir pelajar yang mana pelajar perlu diterapkan dengan lebih psikologi dan mempunyai ruang untuk komunikasi dengan penyelia dan panel. Di samping itu juga, pelajar akan menerima arahan yang padat dan dibenarkan menguruskan kandungan dan rujukan untuk dipantau oleh penyelia atau panel melalui alatan mudah alih. Jenis ini menunjukkan peluasan e-pembelajaran yang membolehkan fleksibiliti dan mudah alih yang lebih besar (Park, 2011). Pelajar secara individu menyesuaikan pembelajaran fleksibel ini dengan gaya hidup mudah alih mereka. Malah,

---

862

ICMASIT

2020年社会科学、伊斯兰与技术多学科方法国际会议
(ICMASIT 2020)
eISBN 978-967-2426-22-6
2020年12月13日 – 14日

---

是由多个用户进行的协作学习。第2和第3阶段包括中距离应用，如计算机辅助教学、数据库活动、移动图书馆和电子传输。

图1：‘移动性层级’，使用示例和技术能力

来源：(Park, 2011)

个人应用和移动技术的同步与异步通信网络，以及基于文本的通信，不仅受到单一通信媒介的影响，也受到多种学习环境的影响 (Park, 2011)。这种学习环境的多样性可以通过构建包含多种方法的程序或学习计划来实现。项目经理的智慧取决于收集、编码和管理知识的结构化过程 (Cluskyey, 2015)。本研究中使用了多种情境，即沟通与协作、数据控制与集成、灵活的物理访问以及生产力。而使用方法则包括实时讨论、链式数据库、日程安排等，以满足课程要求。此外，移动技术还有可能减少纸张的使用。

在一个项目中设计新的学习环境，必须符合领域和课程的要求。此外，设计建构主义学习环境和以学生为中心的学习环境的需求，对于使用技术的学习也产生更有效的影响。图2显示了在远程教育背景下产生的四种移动学习技术类型，包括（1）高事务距离的社交化移动学习，（2）高事务距离的个性化移动学习，（3）低事务距离的社交化移动学习，以及（4）低事务距离的个性化移动学习 (Park, 2011)。在本研究中，采用了第二种类型，以适应学生的毕业设计课程，学生需要更多地融入心理层面，并有空间与导师和评审团沟通。此外，学生将收到简明的指示，并被允许管理内容和参考文献，以便导师或评审团通过移动设备进行监控。这种类型显示了电子学习的扩展，允许更大的灵活性和移动性 (Park, 2011)。学生们个别地将这种灵活学习方式融入他们的移动生活方式中。事实上，
---

862

ICMASIT

International Conference on Multidisciplinary Approaches in Social Sciences, Islamic and Technology 2020
(ICMASIT 2020)
eISBN 978-967-2426-22-6
13th – 14th December 2020

---

This is collaborative learning by various users. Levels 2 and 3 are included in mid-range applications such as computer-assisted instruction, database activities, mobile libraries, and electronic delivery.

Figure 1: ‘Hierarchy Mobility’, Usage Samples and Technological Capabilities

Source: (Park, 2011)

Individual applications and mobile technology for synchronous and asynchronous communication networks, and text-based communication are influenced not only by a single communication medium but also by various learning contexts (Park, 2011). This diversity of learning contexts can be achieved by structuring a program or learning program that is implemented to include a variety of methods. The expertise of program managers depends on structured processes for collecting, codifying, and managing knowledge (Cluskyey, 2015). In this study, various contexts are used, namely communication and collaboration, data control and integration, flexible physical access, and productivity. Meanwhile, usage methods include real-time discussions, chained databases, scheduling, and others to meet curriculum requirements. In addition, mobile technology has the potential to reduce paper usage.

Designing a new learning environment within a program is necessary to align with field and curriculum requirements. In addition, the need to design a constructivist learning environment and a student-centered learning environment also has a more effective impact on learning using technology. Figure 2 shows four types of mobile learning technologies developed in the context of distance education, including (1) high transactional distance social m-learning, (2) high transactional distance individual m-learning, (3) low transactional distance social m-learning, and (4) low transactional distance individual m-learning (Park, 2011). In this study, the second type is used, suitable for the students' final year project curriculum, where students need to be instilled with greater psychological awareness and have space for communication with supervisors and panelists. In addition, students will receive concise instructions and are allowed to manage content and references to be monitored by supervisors or panelists via mobile devices. This type demonstrates an extension of e-learning that allows for greater flexibility and mobility (Park, 2011). Students individually adapt this flexible learning to their mobile lifestyles. Moreover,

---

862


SIC notícias

Tony Gonçalves:"Ninguém sabe tudo, especialmente os líderes. Quero pessoas que sejam curiosas, que façam perguntas e sejam humildes"

SIC 新闻

托尼·贡萨尔维斯:"没有人什么都知道，尤其是领导者 。我想要那些有好奇心、勇于提问并且保持谦逊的人 "

SIC News

Tony Gonçalves: "Nobody knows everything, especially leaders. I want people who are curious, who ask questions, and are humble"


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Escolas terão um psicólogo para cada 500 alunos no próximo ano letivo

SIC 新闻台

下一个学年，学校将为每500名学生配备一名心理学家

SIC NEWS

Schools will have one psychologist for every 500 students in the next school year


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mk

Rain, storm in KL: Fallen tree crushes car, 1 dead, 1 injured

Photo credit: Azneal Ishak | malaysiakini


WIEMS

1000 штук
Силиконовые  резинки

WIEMS

1000 pieces
Silicone Rubber Bands


Un campamento  dentro de nuestro  nuevo restaurante


@art.turismo

22/12 a 25/12/24 NATAL EM PARATY
Confira os melhores momentos dos nossos queridos viajantes!

DEUS

艺术旅游

24年12月22日至12月25日 帕拉蒂圣诞节
欣赏我们亲爱的游客们的精彩瞬间！

上帝

@art.turismo

22/12 to 25/12/24 CHRISTMAS IN PARATY
Check out the best moments of our dear travelers!

GOD


دايت 613

كاري دجاج

07755533412

OH المنصور سايدين فلافل الريحان مقابل أسواق

饮食 613

咖喱鸡

07755533412

OH 曼苏尔赛丁罗勒炸豆丸子店，就在市集正对面。

Diet 613

Curry Chicken

07755533412

OH Al-Mansour Saidin, basil falafel opposite the markets


KUYTU | 1960

Şehrin Yeni Gözdesi  1960’larda Açılan Kuytu

库伊图 | 1960

城市的新宠 1960年代开业的库伊图

KUYTU | 1960

The City's New Favorite: Kuytu, opened in the 1960s


6 한국정책학회보 제15권 3호(2006. 9)

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별 행위자에 관심을 두는 것이 아니라, 이들이 일정한 신념체계를 매개로 연합을 형성하는
것에 관심을 둔다. 옹호연합은 ‘기본적 가치·정책에 대한 인과가정 및 정책수단에 동의하는
일련의 신념체계를 공유하고, 상당한 수준의 조정된 행위에 참여하는 다양한 행위자들로 구
성된 연대이다'(Sabatier, 1999: 9). 옹호연합들은 자신들의 신념이 정책으로 산출되도록
경쟁하는 데, 이들이 자신의 신념을 정책으로 전환하는 능력은 이들이 소유하고 있는 자금,
전문지식, 지지세력, 법적 권한 등의 자원에 상당부분 의존적이다. 옹호연합들의 활동과 전
략들은 정책 중개자에 의하여 중개된다(양승일, 2005).

행위자들이 옹호연합을 형성하게 되는 동기는 신념체계의 공유에 있다. 즉, 신념체계의 동
질성 내지는 유사성이 행위자들로 하여금 옹호연합을 형성하게 하고, 이를 통하여 자신들의
신념을 정책으로 관철하게 하는 것이다. 그리고 각 옹호연합들은 상호 경쟁적이고 갈등적이
다. 신념체계는 옹호연합을 연결시키는 중심적 원리로서, 세 가지 차원의 계층적 구조를 가
지고 있다. 규범적인 기저핵심(normative deep core) 신념은 최상위 수준의 신념이다. 이
는 다양한 정책영역에 적용되는 근본적 규범으로서, 특정 정책과의 직접적 연관성은 적다.
개인의 자유와 사회적 평등 간의 가치부여, 혹은 정치적 행태에 관한 좌/우 배치 등이 이에
해당한다. 이는 종교적 신념과 마찬가지로 좀처럼 변화하지 않으며, 이의 변화를 촉구하는
상황이 오면 옹호연합은 이를 보호하기 위해서 보다 낮은 계층의 신념들을 수정하거나 폐기
시킨다. 이는 옹호연합의 존재기반이 되기 때문이다(장지호, 2004b: 173).

정책핵심(policy core) 신념은 옹호연합의 기본적인 방침, 정책기조, 전략 등과 관련이 된
다. 이는 해당 정책 하위체제의 실제 정책과 밀접하게 연관되어 있으며, 특정 정책목표 및 목
표달성조건 등에 대한 인과적 인식이다. 경제개발과 환경보존 간의 상대적 우선순위, 문제의
심각성 및 주된 원인에 대한 기본적 인식, 핵심가치를 실현하기 위한 전략(권한배분, 사용할
정책도구 등) 등이 이에 해당한다(Sabatier and Jenkins-Smith, 1999: 121-2), 정책핵
심 신념은 정책 엘리트집단 내의 기본방침과 관련되기 때문에 이 역시 쉽게 변하는 것은 아
니지만, 외적 조건에서 심각한 변화가 발생하면 변화가 가능하다. 이차적 혹은 도구적 측면
(secondary/instrumental aspects)의 신념은 주로 정책핵심 신념을 집행하는 데 필요한
행정상 또는 입법상의 정책수단과 관련되는 것이다. 이는 특정 정책에만 국한되는 것으로서,
구체적이며 변화가능성이 크다. 바람직한 규제방안, 예산의 배분, 구체적인 도구 설계, 성과
평가, 법 개정 등에 대한 선호와 관련된다.
옹호연합 행위자들의 신념과 정책선호는 외적 조건에 의하여 제약을 받으며, 옹호연합들
간에는 물론 옹호연합 내의 행위자들 간에도 동일한 내용을 상이하게 해석할 수 있다. 그리
고 옹호연합들은 정책지향 학습을 통하여 자신들의 정책방향이나 전략을 수정하기도 하는데,
여기서 정책지향 학습은 옹호연합들이 자신의 신념체계를 강화하거나 수정하는 과정을 의미
한다. 이는 신념체계의 변화를 유발함으로써 장기적이고 점증적인 정책변화를 촉진하게 된

6 韩国政策学会报 第15卷 第3期(2006. 9)

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关注的不是个别行为者，而是他们通过一定的信念体系形成联合。倡导联盟是‘由共享一套关于基本价值、政策因果假设和政策工具的信念体系，并参与相当程度协调行动的各种行为者组成的联盟’(Sabatier, 1999: 9)。倡导联盟为将其信念转化为政策而竞争，他们将信念转化为政策的能力在很大程度上取决于他们拥有的资金、专业知识、支持力量、法律权限等资源。倡导联盟的活动和策略由政策中介者进行调解(Yang Seung-il, 2005)。

行为者形成倡导联盟的动机在于共享信念体系。也就是说，信念体系的同质性或相似性促使行为者形成倡导联盟，并通过它将自己的信念贯彻到政策中。并且，各个倡导联盟之间是相互竞争和冲突的。信念体系是连接倡导联盟的核心原则，具有三个层级的等级结构。规范性深层核心(normative deep core)信念是最高层级的信念。它是适用于各种政策领域的基本规范，与特定政策的直接关联性较小。例如个人自由与社会平等的价值取向，或政治行为的左/右翼立场等。它如同宗教信仰一样，轻易不会改变，当出现要求其改变的情况时，倡导联盟会为了保护它而修改或废除较低层级的信念。因为这是倡导联盟存在的基础(Jang Ji-ho, 2004b: 173)。

政策核心(policy core)信念与倡导联盟的基本方针、政策基调、战略等相关。它与相关政策子系统的实际政策密切相关，是对特定政策目标及目标达成条件等的因果认知。例如经济发展与环境保护间的相对优先顺序、对问题严重性及主要原因的基本认识、为实现核心价值的战略（权限分配、使用的政策工具等）等都属于此类(Sabatier and Jenkins-Smith, 1999: 121-2)。政策核心信念由于与政策精英集团内部的基本方针相关，因此也不易改变，但如果外部条件发生严重变化，则可能发生改变。次级或工具性层面(secondary/instrumental aspects)的信念主要与执行政策核心信念所需的行政或立法上的政策工具相关。它仅限于特定政策，具体且变化可能性较大。与理想的规制方案、预算分配、具体的工具设计、绩效评估、法律修订等的偏好相关。
倡导联盟行为者的信念和政策偏好受到外部条件的制约，不仅倡导联盟之间，倡导联盟内部的行为者之间也可能对相同内容做出不同解释。并且，倡导联盟通过政策导向学习来修正其政策方向或战略，这里的政策导向学习指的是倡导联盟强化或修正其信念体系的过程。这通过引发信念体系的变化，促进长期且渐进的政策变化。

6 Journal of the Korean Policy Studies Association, Vol. 15, No. 3 (2006. 9)

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Instead of focusing on individual actors, it focuses on them forming coalitions mediated by a certain belief system. An advocacy coalition is 'a coalition composed of various actors who share a set of belief systems agreeing on causal assumptions about basic values and policies, and policy instruments, and who participate in a significant level of coordinated action' (Sabatier, 1999: 9). (Sabatier, 1999: 9).) Advocacy coalitions compete to have their beliefs produced as policies, and their ability to convert their beliefs into policies is largely dependent on the resources they possess, such as funds, expertise, support groups, and legal authority. The activities and strategies of advocacy coalitions are mediated by policy brokers (Yang Seung-il, 2005).

The motivation for actors to form advocacy coalitions lies in the sharing of belief systems. That is, the homogeneity or similarity of belief systems causes actors to form advocacy coalitions, through which they realize their beliefs as policies.  And each advocacy coalition is mutually competitive and conflictual. The belief system, as the central principle connecting advocacy coalitions, has a hierarchical structure of three dimensions. Normative deep core (normative deep core) beliefs are the highest level of belief. These are fundamental norms applied to various policy areas and have little direct connection to specific policies. Examples include the value placed on individual freedom versus social equality, or left/right positioning regarding political behavior. Like religious beliefs, these rarely change, and when situations arise that call for their change, advocacy coalitions will modify or discard lower-level beliefs to protect them. This is because they form the existential basis of the advocacy coalition (Jang Ji-ho, 2004b: 173).

Policy core (policy core) beliefs are related to the fundamental guidelines, policy stances, strategies, etc., of the advocacy coalition. These are closely related to the actual policies of the relevant policy subsystem and represent a causal understanding of specific policy goals and conditions for achieving them. Examples include the relative priority between economic development and environmental conservation, basic perceptions of the severity of problems and their main causes, and strategies for realizing core values (e.g., allocation of authority, policy tools to be used) (Sabatier and Jenkins-Smith, 1999: 121-2). Since policy core beliefs are related to the fundamental guidelines within policy elite groups, they also do not change easily, but change is possible if significant changes occur in external conditions. Secondary or instrumental aspects (secondary/instrumental aspects) of belief are primarily related to the administrative or legislative policy instruments necessary for implementing policy core beliefs. These are limited to specific policies, are concrete, and have a high potential for change. They relate to preferences regarding desirable regulatory measures, budget allocation, specific tool design, performance evaluation, and legal amendments.
The beliefs and policy preferences of advocacy coalition actors are constrained by external conditions, and the same content can be interpreted differently not only between advocacy coalitions but also among actors within an advocacy coalition. Furthermore, advocacy coalitions may modify their policy directions or strategies through policy-oriented learning, where policy-oriented learning refers to the process by which advocacy coalitions reinforce or revise their belief systems. This induces changes in belief systems, thereby promoting long-term and incremental policy changes.


SPECIAL
GARLIC

BATH BOMB
PAPA JOHNS
PAPA JOHNS
SPECIAL
GARLIC
DIPPING SAUCE

food going

파파존스 신제품

갈릭 디핑 소스 배스밤

Korea
food
Food

特别款
大蒜

沐浴球
棒约翰
棒约翰
特别款
大蒜
蘸酱

美食登场

棒约翰新产品

大蒜蘸酱沐浴球

韩国
食物
食物

SPECIAL
GARLIC

BATH BOMB
PAPA JOHNS
PAPA JOHNS
SPECIAL
GARLIC
DIPPING SAUCE

food going

Papa John's New Product

Garlic Dipping Sauce Bath Bomb

Korea
food
Food


*Türkiye’nin az bilinen doğal güzellikleri*

*土耳其鲜为人知的自然美景*

*Turkey's little-known natural beauties*


1 ปีมีครั้งเดียว ลำพูน
เทศกาลโคมแสนดวง

一年一度，南奔
十万灯笼节

Once a year, Lamphun
Hundred Thousand Lanterns Festival


タイのセブンで買える インスタントラーメン

在泰国7-11便利店能买到的方便面

Instant Ramen You Can Buy at 7-Eleven in Thailand


J'ai géré des Procus, Sait du porte-à-porte, mobilisé mes potes pour aller voter...

POUR AVOIR MICHEL BARNIER 1$ ^{er} $ MINISTRE ?

NON !

我处理了投票委托，挨家挨户上门游说，动员了我的朋友们去投票...

难道就为了让米歇尔·巴尼耶当上总理吗？

绝不！

I managed proxies, went door-to-door, mobilized my friends to go vote...

JUST TO GET MICHEL BARNIER AS PRIME MINISTER?

NO!


NOËL
CHIC

21 DÉCEMBRE
Carpaccio de Saint Jacques agrumes et pistaches

圣诞节
时尚

十二月二十一日
柑橘开心果意式薄切生扇贝片

Christmas
Chic

December 21st
Scallop Carpaccio with Citrus and Pistachios


シダレザクラ
サクラの品種「エドヒガン」の変種で、枝が細長く垂れ下がります。
（落葉樹・バラ科）

平和へのメッセージ

平和と人類愛、今一人ひとりの英知と努力を

平和記念公園樹木いきいきボランティア

垂枝樱花
是樱花品种“江户彼岸樱”的变种，枝条细长下垂。
（落叶树·蔷薇科）

致和平的寄语

和平与人类之爱，有赖于当下每一个人的智慧与努力。

和平纪念公园树木活力志愿服务队

Weeping Cherry Blossom
A variety of the "Edo Higan" cherry blossom, its branches are slender and hang down.
(Deciduous tree, Rosaceae family)

Message for Peace

Peace and love for humanity; now, the wisdom and effort of each and every individual.

Peace Memorial Park Tree Vitality Volunteers


คาเฟ่ใหม่ ฟีลญี่ปุ่น
ถ่ายรูปน่ารัก เชียงใหม่

新咖啡馆，日系风
拍出萌照，清迈

New Café, Japanese Vibe
Cute Photo Ops, Chiang Mai


Bernd Mansel

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Diskussion

„Eine zweite Chance: abschlussbezogene Nach-qualifizierung" ist der Titel der Arbeitsgruppe 3 — ein Titel, der so den Sachverhalt vielleicht nicht ganz genau trifft, wie in der von Herbert Rüb (INBAS) moderierten Diskussion deutlich wurde. Viele Migrantinnen und Migranten hatten bisher in Deutschland keine wirkliche erste Chance im Hinblick auf eine anerkannte berufliche Ausbil-dung. Ablesen lässt sich das an der Ausbildungs-beteiligung junger Erwachsener mit auslän-dischem Pass. Nur 25 Prozent von ihnen befinden sich in einer Ausbildung im dualen System. Bei den deutschen Jugendlichen gleichen Alters liegt der Anteil bei 59 Prozent. Wie Mona Granato vom BIBB darlegte, hat sich die Ausbildungssi-tuation für Jugendliche ausländischer Nationali-tät in den letzten zehn Jahren deutlich verschlech-tert. Immer weniger Jugendlichen mit auslän-dischem Pass gelingt der Einstieg in das Ausbil-dungssystem.

Solche Zahlen, so Mona Granato, signalisie-ren eine bildungspolitische Katastrophe. Damit dieser Gruppe die Chance einer tragfähigen In-tegration in den Arbeitmarkt nicht weiter auf  Dauer versperrt bleibt, sollte für sie auch ver-stärkt die Fördermöglichkeit genutzt werden, nachträglich einen anerkannten Berufsabschluss zu erwerben.

Die Gruppe, um die es geht, ist äußerst he-terogen: Zu ihr gehören Jugendliche mit Migra-tionshintergrund, die das deutsche Schulsystem durchlaufen haben, andere haben schulische Kenntnisse aus dem Herkunftsland oder Bil-dungsbzw. Ausbildungsabschlüsse, die hier nicht anerkannt sind. Daneben unterscheiden sie sich hinsichtlich ihrer sprachlichen Voraus-setzungen, ihrer Lebenslagen und ihrer famili-ären Situation.

Speziell für junge Erwachsene ohne Berufs-abschluss hat eine Modellversuchsreihe des BIBB von 1995 bis 2001 in verschiedenen Bundeslän-dern passgenau Qualifizierungskonzepte ent-wickelt und erprobt. Kernpunkte der von Katrin Gutschow (BIBB) vorgestellten Konzepte waren eine flexible modularer Gestaltung, die Zielorien-tierung auf den Abschluss in einem nach dem Berufsbildungsgesetz bzw. der Handwerksord-nung anerkannten Beruf, die Verbindung von

Herbert Rüb, Katrin Gutschow

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98

贝恩德·曼塞尔

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讨论

“第二次机会：以获得证书为目标的后期职业补习培训（Nachqualifizierung）”是第三工作组——正如在由赫伯特·吕布 (INBAS) 主持的讨论中所明确的那样，这个标题或许并不能完全准确地反映实际情况。对于德国的许多移民而言，在获得认可的职业培训方面，他们此前从未真正获得过“第一次机会”。这可以从持外国护照的年轻成年人的培训参与率中反映出来：该群体中只有 25% 的人正在接受双元制职业培训；而同龄的德国青少年中，这一比例为 59%。正如来自联邦职业教育研究所 (BIBB) 的莫娜・格拉纳所阐述的那样，在过去十年中，外籍青少年的培训状况显著恶化。成功进入职业培训体系的外籍青少年人数正变得越来越少。

莫娜・格拉纳托表示，这些数据预示着一场教育政策层面的灾难。为了避免这一群体长期被阻断融入劳动力市场的可行机会，应当进一步加大扶持力度，为他们提供后续获取认可职业资格证书的渠道。

该目标群体具有极高的同质性：其中包括在德国学校系统接受过教育的移民背景青少年，也包括具备原籍国学校知识或拥有不被德国认可的教育/职业证书的人员。此外，他们在语言前提、生活现状及家庭背景方面也存在显著差异。

针对没有职业证书的年轻成年人，BIBB 在 1995 年至 2001 年间于多个联邦州开展了一系列试点项目，开发并测试了精准匹配的培训方案。Katrin Gutschow (BIBB) 介绍的这些方案的核心要点包括：灵活的模块化设计、以获得《职业教育法》或《手工业条例》认可的职业证书为目标，以及

赫伯特·吕布，卡特琳·古茨乔

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98

Bernd Mansel

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Discussion

"A Second Chance: Qualification-Oriented Further Training" is the title of Working Group 3—a title that perhaps does not entirely capture the essence of the matter, as became evident during the discussion moderated by Herbert Rüb (INBAS). Many migrants in Germany have never truly been granted a "first chance" regarding recognized vocational training. This is reflected in the training participation rates of young adults holding foreign citizenship: only 25% are enrolled in the dual apprenticeship system, compared to 59% of German youths in the same age group.

As Mona Granato (BIBB) explained, the vocational training situation for foreign nationals has significantly deteriorated over the past decade. An ever-decreasing number of young people with foreign passports are successfully entering the training system. According to Granato, these figures signal an "educational policy catastrophe." To ensure that this group is not permanently barred from sustainable labor market integration, funding opportunities for the retrospective acquisition of recognized vocational qualifications must be utilized more aggressively.

The target group is extremely heterogeneous: it includes young people with a migration background who attended the German school system, as well as those with school-leaving qualifications from their countries of origin or vocational degrees that are not recognized in Germany. Furthermore, they differ in terms of linguistic proficiency, personal life circumstances, and family situations.

Between 1995 and 2001, a series of BIBB pilot projects specifically targeted young adults without vocational qualifications, developing and testing tailor-made qualification concepts across various federal states. Katrin Gutschow (BIBB) outlined the core elements of these concepts: a flexible modular structure, a focus on obtaining a degree in a trade recognized under the Vocational Training Act or the Crafts and Trades Regulation Act, and the integration of

Herbert Rüb, Katrin Gutschow

---

98


TÁC ĐỘNG CỦA FDI TỚI TĂNG TRƯỞNG KINH TẾ Ở VIỆT NAM

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Giải ngân vốn FDI ở 4 tỉnh đạt tỷ lệ 51,4%, tức cao hơn so với mức trung bình của cả nước. Số tỉnh, thành phố còn lại chỉ thu hút được 38,3% tổng vốn FDI đăng ký. Từ vài năm lại đây, nhiều tỉnh đã rất tích cực cải thiện môi trường đầu tư và một số khá thành công, như một số tỉnh lân cận của Hà Nội và TP. Hồ Chí Minh.

Đồ thị 3: Cơ cấu vốn FDI phân theo ngành năm 2004

*Nguồn: Tổng cục thống kê (2004).*

Theo đối tác đầu tư: Đến nay đã có 74 nước và vùng lãnh thổ có dự án FDI tại Việt Nam, trong đó Singapore, Đài loan, Nhật bản và Hàn quốc là những nhà đầu tư lớn nhất, chiếm 63,3% tổng số dự án và 63% tổng vốn đăng ký. Hầu như chưa có thay đổi đáng kể về cơ cấu FDI theo đối tác và các nước Châu Á vẫn là nhà đầu tư lớn nhất cả về tỷ trọng số dự án và tỷ trọng vốn đăng ký, trong khi các đối tác từ châu Âu chỉ giữ vị trí khiêm tốn với tỷ lệ tương ứng 16% và 24%. Đầu tư từ Hoa kỳ đã tăng đáng kể trong vài năm gần đây sau khi Việt Nam ký Hiệp định thương mại Việt - Mỹ (2001), hiện chiếm khoảng 4% tổng số dự án và 2,7% tổng vốn đăng ký $ ^{9} $.

## 1.2. Vai trò của khu vực FDI với nền kinh tế Việt Nam

Khu vực kinh tế có vốn đầu tư nước ngoài ngày càng khẳng định vai trò quan trọng trong nền kinh tế Việt Nam. Trước hết, FDI là nguồn vốn bổ sung quan trọng vào tổng đầu tư xã hội và góp phần cải thiện cán cân thanh toán trong giai đoạn vừa qua. Các nghiên cứu gần đây của Freeman (2000), Bộ Kế hoạch và Đầu tư (2003), Nguyễn Mại (2004) đều rút ra nhận định chung rằng khu vực có vốn đầu tư nước ngoài đã đóng góp quan trọng vào GDP với tỷ trọng ngày càng tăng. Khu vực này góp phần tăng cường năng lực sản xuất và

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$ ^{9} $ Tổng cục thống kê (2004).

Trang 9

外国直接投资（FDI）对越南经济增长的影响

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4个省份的FDI资金到位率达51.4%，即高于全国平均水平。其余省、市仅吸引到FDI登记总资本的38.3%。近年来，许多省份都非常积极地改善投资环境，部分省份颇为成功，比如河内和胡志明市周边的一些省份。

图表3：2004年按行业划分的FDI资本结构

*来源：统计总局（2004年）。*

按投资伙伴划分：截至目前，已有74个国家和地区在越南开展FDI项目，其中新加坡、台湾、日本和韩国是最大的投资来源地，占项目总数的63.3%和登记总资本的63%。按投资伙伴划分的FDI结构几乎没有明显变化，亚洲国家在项目数量占比和登记资本占比方面仍为最大投资来源地，而欧洲伙伴仅占16%和24%的相应份额。越南签署《越美贸易协定》（2001年）后，美国投资在近年显著增长，目前占项目总数的约4%和登记总资本的2.7% $ ^{9} $。

## 1.2. 外国直接投资部门对越南经济的作用

外国直接投资部门在越南经济中日益彰显重要作用。首先，FDI是社会总投资的重要补充资金，在过去一段时期内助力改善国际收支平衡。Freeman（2000年）、计划投资部（2003年）、Nguyễn Mại（2004年）近期的研究均得出共同结论：外国直接投资部门对GDP的贡献占比日益提升，发挥了重要作用。该领域在增强生产能力和

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$ ^{9} $ 统计总局（2004年）。

第9页

THE IMPACT OF FDI ON ECONOMIC GROWTH IN VIETNAM

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FDI capital disbursement in 4 provinces reached 51.4%, which is higher than the national average. The remaining provinces and cities only attracted 38.3% of the total registered FDI capital. In recent years, many provinces have actively improved the investment environment, and some have been quite successful, such as some neighboring provinces of Hanoi and Ho Chi Minh City.

Chart 3: FDI Capital Structure by Sector in 2004

*Source: General Statistics Office (2004).*

By investment partner: To date, 74 countries and territories have FDI projects in Vietnam, among which Singapore, Taiwan, Japan, and South Korea are the largest investors, accounting for 63.3% of the total number of projects and 63% of the total registered capital. There has been almost no significant change in the FDI structure by partner, and Asian countries remain the largest investors in terms of both the proportion of projects and the proportion of registered capital, while European partners hold a modest position with corresponding rates of 16% and 24%. Investment from the United States has increased significantly in recent years after Vietnam signed the Vietnam-US Bilateral Trade Agreement (2001), currently accounting for about 4% of the total number of projects and 2.7% of the total registered capital $ ^{9} $.

## 1.2. The Role of the FDI Sector in Vietnam's Economy

The foreign-invested economic sector is increasingly affirming its important role in Vietnam's economy. Firstly, FDI is an important supplementary capital source for total social investment and contributes to improving the balance of payments in the recent period. Recent studies by Freeman (2000), the Ministry of Planning and Investment (2003), and Nguyen Mai (2004) all share the common observation that the foreign-invested sector has made a significant contribution to GDP with an increasing proportion. This sector contributes to enhancing production capacity and

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$ ^{9} $ General Statistics Office (2004).

Page 9


먹는것엔진심인편

아침에만나는크리스마스의맛!

크리스마스트러플치즈머핀

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new

향긋한풍미가가득한트러플랜치소스

모짜렐라,체다,까망베르까지3가지치즈와함께매쉬드포테이토가들뿍들어있는프랑스식알리고*

对吃很认真的类型

清晨邂逅的圣诞滋味！

圣诞松露芝士玛芬

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新品

充满香醇风味的松露牧场酱料

搭配马苏里拉、切达和卡芒贝尔三种奶酪，以及大量土豆泥的法式阿里戈*

For those who are serious about eating

The taste of Christmas you meet in the morning!

Christmas Truffle Cheese Muffin

Christmas Truffle Cheese Muffin

new

Truffle ranch sauce full of fragrant flavors

It's a French-style aligot stuffed with mashed potatoes along with three kinds of cheese: mozzarella, cheddar, and camembert.


LOLA GALÁN / J.C. DEUS
el papa Borgia
Un inédito Alejandro Ⅵ liberado al fin de la leyenda negra

洛拉·加兰 / J.C. 德乌斯
博尔吉亚教皇
一位前所未见的亚历山大六世，终于摆脱了黑色传奇

LOLA GALÁN / J.C. DEUS
The Borgia Pope
An Unknown Alexander Ⅵ, Finally Freed from the Black Legend


ALLIG OR RF

停车

请

电子

CHINA TRAVEL
French Concession, sejarah yang membuat Shanghai memiliki gaya arsitektur western

ALLIG OR RF

停车

请

电子

中国旅行
法租界，造就上海西式建筑风格的历史

ALLIG OR RF

Stop the car

Please

Electronic

CHINA TRAVEL
French Concession, the history that gave Shanghai its Western architectural style


กรณีที่ไม่ได้รับการคุ้มครอง จาก สถาบันคุ้มครองเงินฝาก

เงินฝากกับสถาบันอื่น
- SLF สหกรณ์ออมทรัพย์
- ผลิตภัณฑ์อื่นที่อาจเข้าใจผิดว่าเป็นเงินฝาก เช่น พันธบัตร หุ้นกู้ ตั๋วแลกเงิน ตั๋วสัญญาใช้เงิน เช็ค สลากออกทรัพย์ เงินลงทุนในกองทุนรวม

未受存款保障机构保障的情况

与其他机构的存款
- SLF 储蓄合作社
- 可能被误认为是存款的其他产品，例如：债券、公司债券、汇票、本票、支票、资产型彩票、共同基金投资

Cases Not Covered by the Deposit Protection Agency

Deposits with other institutions
- SLF Savings Cooperatives
- Other products that may be mistaken for deposits, such as: Bonds, Debentures, Bills of Exchange, Promissory Notes, Checks, Savings Lottery Tickets, Investment in mutual funds


dalam keadaan untung maupun rugi berdasarkan kesepakatan presentase antara para sekutu. Mengingat prinsip dan asas yang dijunjung berasal dari ajaran Islam, karenanya segala kegiatan dalam investasi mengedepankan konsep halal dan haram.

c. Mengikat pengembangan ekonomi dengan pertumbuhan sosial
Bank Syariah tidak sekedar bertanggung jawab pada perkembangan perekonomian masyarakat dan pertumbuhannya, tetapi bank harus berkomitmen pada asas mengenai pertumbuhan sosial masyarakat. Maka dari itu perkembangan sebuah perekonomian tidak berhasil ketika kepentingan masyarakat tidak diperhatikan dengan baik. Oleh karena itu, bank syariah diharapkan dapat meng-cover dua aspek ini dan berkomitmen untuk memperbaiki perekonomian rakyat disertai keadilan. Konsep ini tentunya berbeda dengan bank ribawi yang berorientasi pada proyek yang menjamin keuntungan lebih besar tanpa memperdulikan pertumbuhan sosial kemasyarakatan, karena hal demikian berbahaya bagi masyarakat.

d. Harta yang tak terpakai dikumpulkan dan diberdayakan pada aktivitas *its titsmaar* dan dikelola untuk membiayai proyek perdagangan, industri, dan pertanian. Sehingga dengan adanya lembaga keuangan syariah dapat membantu dan memfasilitasi masyarakat agar hartanya tidak lagi disimpan pada bank ribawi.

e. Transaksi pembayaran dipermudah dan gerakan pertukaran perdagangan langsung (*harakah at-tabadul at-tijari al-mubasyir*) dapat berjalan lancar di dunia Islam serta kerja sama antarbidang tersebut untuk melaksanakan tugas secara maksimal.

f. Optimalisasi tatanan zakat dengan adanya lembaga zakat pada bank yang berfungsi menghimpun zakatnya secara mandiri kemudian zakat tersebut dikelola oleh managemen lembaga keuangan. Karena pada prinsipnya lembaga keuangan syariah dalam mengelola harta pada kegiatan muamalah Islam serta hak-hak wajib pada harta tersebut.

g. Mendirikan *baitul mall* dan lembaga lain yang mampu mengelola secara mandiri managemennya.

h. Tertanamnya konsep keadilan dan kesamaan pada kondisi untung dan rugi serta terhindar dari unsur *ihtikar* (penimbunan barang).

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 200 Pengantar konomi lslam

根据合作各方约定的比例，无论盈利还是亏损均按此执行。鉴于所秉持的原则与宗旨源自伊斯兰教教义，因此投资中的一切活动均优先遵循合法（清真）与非法（非清真）的原则。

c. 将经济发展与社会进步相结合
伊斯兰银行不仅应关注社会经济的发展及其增长，更应以促进社会进步为根本宗旨。因此，当民众利益未得到充分重视时，任何经济体的发展都将难以成功。正因如此，伊斯兰银行应当兼顾这两方面，并致力于在保障公平的同时改善民众的经济状况。这一理念与以项目为导向、只追求更高利润而忽视社会进步的商业银行业务截然不同，因为后者对社会而言具有潜在危害。

d. 未使用的财产在*投资*活动中被集中起来并加以利用，用于资助贸易、工业和农业项目。因此，通过设立伊斯兰金融机构，可以协助并促进社会将财产不再存放在高利贷银行中。

e. 支付交易将得到简化，伊斯兰世界中的直接贸易往来（直接贸易交换活动）能够顺畅进行，同时各领域间的合作也将进一步加强，以最大限度地履行职责。

f. 通过在银行设立独立的慈善机构来优化天课制度，该机构负责自主征收天课，随后由金融机构管理层进行管理。因为按照伊斯兰教法原则，伊斯兰金融机构在处理穆阿迈勒（伊斯兰商业活动）中的资产以及相关应得权利时，具有专业管理资质。

g. 设立 *伊斯兰公共金库* 及其他能够实行自主管理的机构。

h. 在盈亏状况下，公正与平等的概念得以确立，并避免了囤积居奇（囤积物品）的成分。

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200 《伊斯兰经济学导论》

In both profitable and loss-making situations, based on the agreed percentage between partners. Given that the principles and foundations upheld stem from Islamic teachings, all investment activities adhere to the concepts of halal (permissible) and haram (forbidden).

c. Linking Economic Development with Social Growth
A Sharia bank is not only responsible for the economic development and growth of society, but it must also commit to social progress. Therefore, economic development cannot succeed if the interests of the community are not adequately considered. Consequently, a Sharia bank should address both aspects and be committed to improving people's economy while ensuring fairness. This concept differs from conventional banks that focus on projects aimed at maximizing profits without regard to social welfare—such practices are harmful to society.

d. Unused assets are collected and utilized in *investment* activities and managed to finance trade, industrial, and agricultural projects. Thus, with the existence of Islamic financial institutions, they can help and facilitate the community so that their assets are no longer kept in interest-based banks.

e. Payment transactions are facilitated, and the direct trade exchange activities (*direct trade exchange movement*) can run smoothly in the Islamic world, as well as cooperation between these sectors to carry out tasks optimally.

f. Optimization of the zakat system with the existence of a zakat institution within the bank that functions to collect zakat independently, which is then managed by the financial institution's management. Because, in principle, Islamic financial institutions manage assets in Islamic muamalah activities as well as the obligatory rights on those assets.

g. Establishing *baitul mall* and other institutions capable of managing their own affairs independently.

h. The inculcation of the concepts of justice and equality in conditions of profit and loss, as well as avoidance of the element of *monopolization* (hoarding of goods)

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200 Introduction to Islamic Economics


Almudena Grandes

ESCALERA INTERIOR
colección andanzas

El libro que faltaba de

ALMUDENA GRANDES.
Las historias y las escenas cotidianas, humanísimas y cargadas de emoción, que resumen el mundo de una escritora irrepetible.

阿尔穆德纳·格兰德斯

内部楼梯
安丹萨斯丛书

那本一直缺失的书，出自

阿尔穆德纳·格兰德斯。
那些日常的故事与场景，至深人性且饱含情感，它们概括了一位无可复制的女作家的世界。

Almudena Grandes

INTERIOR STAIRCASE
Andanzas Collection

The missing book by

ALMUDENA GRANDES.
The stories and everyday scenes, profoundly human and charged with emotion, that encapsulate the world of an unrepeatable writer.


FORNO
A Bite From Italy

forno._pizza

ما المشروب المفضل لديك مع البيتزا ؟

FORNO
来自意大地的美味

forno._pizza

你吃披萨时最喜欢搭配什么饮料？

FORNO
A Bite From Italy

forno._pizza

What is your favorite drink with pizza?


FORNO
A Bite From Italy

!أكسر الزجاج للفتح

فورنو خـــيارك الاول
بحالات الطوارئ

f forno._pizza

福诺
一口意式风味

打破玻璃开启！

福诺是你的第一选择
紧急情况时

f forno._pizza

FORNO
A Bite From Italy

Break Glass to Open!

Forno Your First Choice
In Emergencies

f forno._pizza


MỞ ĐẦU

1. Tính cấp thiết của vấn đề nghiên cứu

Dân số thế giới đã vượt mốc 8 tỷ người vào ngày 15/11/2022 và được dự báo sẽ đạt 9 tỷ người trong vòng 15 năm tới. Cùng với đó, số người già trên thế giới sẽ tăng với tốc độ nhanh chưa từng thấy. Theo Liên hợp quốc, tỷ lệ sinh toàn cầu đã giảm hơn một nửa từ thập niên 1950 đến nay, còn 2,3 con/phụ nữ. Tỷ lệ tử cũng giảm, dẫn tới số người từ 65 tuổi trở lên được dự báo sẽ tăng từ mức 783 triệu người vào năm 2022 lên mức 1 tỷ người vào năm 2030 và 1,4 tỷ người vào năm 2043. Theo dự báo, đến năm 2050, tuổi trung bình toàn cầu sẽ tăng lên 36 tuổi. Ở khu vực Đông Á và Nam Âu, con số này thậm chí vượt 50 tuổi.

Mặc dù đang ở trong giai đoạn cơ cấu "dân số vàng" khi có 75% dân số trong độ tuổi lao động, Việt Nam lại là một trong 10 quốc gia có tốc độ già hóa dân số nhanh nhất thế giới. Năm 2019, Việt Nam có gần 11,5 triệu người trên 60 tuổi, chiếm 11,8% dân số. Dự báo vào năm 2050, số lượng người già trên 60 tuổi tại Việt Nam gần 30 triệu người, chiếm 27,2% tổng dân số. Nhưng trước đó 10 năm, bắt đầu từ năm 2040, Việt Nam bước vào thời kỳ không mong muốn: giai đoạn dân số già. Tỷ lệ sinh giảm trong những thập kỷ qua đã tác động rất lớn tới cơ cấu dân số của Việt Nam, làm đẩy nhanh tốc độ già hóa dân số.

Mức sinh thấp và không đạt được mức sinh thay thế là một trong những nguyên nhân lớn nhất dẫn đến già hóa dân số. Già hóa dân số đặt ra những cơ hội và thách thức về mặt kinh tế, xã hội, đồng thời đòi hỏi quốc gia thực hiện những thay đổi trong nền kinh tế. Già hóa dân số nhanh chóng cũng có thể dẫn đến tình trạng thiếu lao động trong tương lai cũng như nhu cầu an sinh xã hội ngày càng tăng ở người cao tuổi. Vì vậy, nhóm chúng em đã quyết định chọn nghiên cứu chủ đề: "Các yếu tố ảnh hưởng đến mức sinh của người dân Hà Nội".

2. Mục tiêu và nhiệm vụ nghiên cứu

2.1. Mục tiêu chung

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1

引言

1. 研究问题的紧迫性

世界人口已于2022年11月15日突破80亿大关，预计将在未来15年内达到90亿。与此同时，世界老年人口数量将以前所未有的速度增长。根据联合国的数据，全球生育率自1950年代至今已下降过半，降至每名妇女生育2.3个孩子。死亡率也有所下降，导致65岁及以上人口预计将从2022年的7.83亿人增加到2030年的10亿人，并在2043年达到14亿人。据预测，到2050年，全球平均年龄将增至36岁。在东亚和南欧地区，这一数字甚至将超过50岁。

尽管越南目前正处于75%人口处于劳动年龄的“黄金人口”结构阶段，但它却是世界上人口老龄化速度最快的10个国家之一。2019年，越南60岁以上人口近1150万，占总人口的11.8%。预计到2050年，越南60岁以上老年人口将接近3000万，占总人口的27.2%。但在此之前的10年，即从2040年开始，越南将进入一个不理想的时期：老龄化人口阶段。过去几十年来生育率的下降对越南的人口结构产生了巨大影响，加速了人口老龄化的速度。

低生育率和未能达到更替水平生育率是导致人口老龄化的最主要原因之一。人口老龄化在经济和社会方面带来了机遇和挑战，同时也要求国家在经济方面进行变革。人口快速老龄化也可能导致未来劳动力短缺以及老年人社会保障需求的日益增加。因此，我们小组决定选择研究课题：“影响河内市居民生育率的因素”。

2. 研究目标与任务

2.1. 总体目标

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1

INTRODUCTION

1. Urgency of the research problem

The world population surpassed 8 billion people on November 15, 2022, and is projected to reach 9 billion within the next 15 years. Concurrently, the number of elderly people worldwide will increase at an unprecedented rate. According to the United Nations, the global fertility rate has more than halved since the 1950s, now standing at 2.3 children per woman. Mortality rates have also decreased, leading to a projected increase in the number of people aged 65 and over from 783 million in 2022 to 1 billion in 2030 and 1.4 billion in 2043. It is projected that by 2050, the global average age will rise to 36 years. In East Asia and Southern Europe, this figure is even expected to exceed 50 years.

Although currently in a "demographic dividend" phase with 75% of its population of working age, Vietnam is one of the 10 countries with the fastest aging populations in the world. In 2019, Vietnam had nearly 11.5 million people over 60 years old, accounting for 11.8% of the population. It is projected that by 2050, the number of elderly people over 60 in Vietnam will reach nearly 30 million, constituting 27.2% of the total population. However, 10 years prior, starting from 2040, Vietnam will enter an undesirable period: the aging population phase. The declining birth rate in recent decades has significantly impacted Vietnam's population structure, accelerating the pace of population aging.

Low fertility rates and failure to achieve replacement-level fertility are among the primary causes of population aging. Population aging presents both opportunities and challenges economically and socially, while also requiring nations to implement economic changes. Rapid population aging can also lead to future labor shortages and an increasing demand for social security for the elderly. Therefore, our research group has decided to investigate the topic: "Factors affecting the fertility rate of people in Hanoi".

2. Research Objectives and Tasks

2.1. General Objective

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политики.

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ТЕМА 7. ОСНОВНОЙ КАПИТАЛ И ОБЕСПЕЧЕННОСТЬ ИМ ПРЕДПРИЯТИЯ

7.1. Сущность и состав основного капитала

Основной капитал - это денежная оценка основных фондов как материальных ценностей, имеющих длительный период функционирования. В этой связи фонды переносят свою стоимость на производимый продукт по частям. В соответствии с действующей классификацией в состав основных фондов входят объекты производственного и непроизводственного назначения. К первым относятся основные фонды промышленного, строительного, сельскохозяйственного назначения, автомобильного транспорта, связи, торговли и прочих видов деятельности материального производства. Непроизводственные основные фонды предназначены для обслуживания нужд жилищно-коммунального хозяйства, здравоохранения, просвещения, культуры.

*По натурально-вещественному признаку* основные фонды подразделяются на здания, сооружения, передаточные устройства, машины и оборудование, транспортные средства, инструмент, производственный и хозяйственный инвентарь, рабочий скот, многолетние насаждения и др.

*По степени участия в производственном процессе* основные фонды делятся на активные и пассивные. Активная часть (машины, оборудование) непосредственно влияет на производство, количество и качество продукции (услуг). Пассивные элементы (здания, сооружения) создают необходимые условия для производственного процесса.

Основные производственные фонды предприятий совершают хозяйственный кругооборот, который состоит из следующих стадий: износ основных фондов, амортизация, накопление средств для полного восстановления основных фондов, их замена путем осуществления капитальных вложений.

Любые объекты основных фондов подвержены физическому и моральному износу, т.е. под влиянием физических сил, технических и экономических факторов они постепенно утрачивают свои свойства, приходят в негодность и не могут далее выполнять свои функции. Физический износ частично восстанавливается путем ремонта, реконструкции и модернизации основных фондов. Моральный износ проявляется в том, что устаревшие основные фонды по своей конструкции, производительности, экономичности, качеству выпускаемой продукции отстают от новейших образцов. Поэтому периодически возникает необходимость замены основных фондов, особенно их активной части. При этом в современной экономике главным фактором, определяющим необходимость замены, является моральный износ.

Важный аспект в части реализации требований, предьявляемых к основным фондам, - создание оптового рынка оборудования, а также сети магазинов и бирж комиссионной торговли новой, списанной и подержанной техникой. Осуществление лизинговой формы торговли оборудованием, как показывает опыт работы зарубежных компаний, позволяет значительно снизить единовременные капиталовложения, а следовательно, создать благоприятные условия для быстрого становления и развития бизнеса. И вместе с тем высокая стоимость оборудования, инструментов и длительность отвлечения денежных средств в болыших размерах вынуждают предприятия уделять больше внимания лучшему использованию основных фондов в процессе их эксплуатации. Но это также требует выполнения ряда условий, прежде всего необходимости ведения четкого учета наличия и движения основных фондов на предприятии. Этот учет должен обеспечить знание общей величины основных фондов, их динамики, степени их влияния на уровень издержек производства и др.

7.2. Учет и оценка основных фондов

Учет основных фондов обусловливается не только необходимостыю знания того, какими основными фондами и в каком объеме предприятие обладает, но и требованиями экономики производства. Это вызвано тем, что доля основных фондов в общем объеме средетв, находящихея в распоряжении предприятия, достигает 70% и более. Следовательно, от того, как они используются, зависит развитие (состояние) его экономики.

Учет основных фондов производится в натуральной и денежной формах. С помощьо натуральных показателей он осуществляетея отдельно для каждой группы выпеприведенной кпассификации. Например, для зданий натуральными показателями являются: их число, общая и полезная площадь в м$ ^{2} $;

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政策。

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主题 7. 固定资本及其企业保障情况

7.1. 固定资本的本质与构成

固定资本是对作为具有长期使用期限的物质财富的固定资产的货币估价。在这方面，资产将其价值分期摊销到所生产的产品上。根据现行分类，固定资产包括生产性和非生产性用途的资产。前者包括工业、建筑、农业、汽车运输、通讯、贸易及其他物质生产活动领域的固定资产。非生产性固定资产用于满足住房和公共事业、医疗保健、教育、文化等需求。

*按实物形态特征*，固定资产分为建筑物、构筑物、传输装置、机器和设备、运输工具、工具、生产和经营用具、役畜、多年生植物等。

*按参与生产过程的程度*，固定资产分为活性和非活性两部分。活性部分（机器、设备）直接影响生产、产品（服务）的数量和质量。非活性部分（建筑物、构筑物）为生产过程创造必要的条件。

企业的生产性固定资产进行经济循环，包括以下阶段：固定资产磨损、折旧、为完全恢复固定资产积累资金、通过资本投资进行更换。

任何固定资产都会发生有形和无形损耗，即在物理力量、技术和经济因素的影响下，它们逐渐丧失其性能，变得无法使用，不能再执行其功能。有形损耗通过固定资产的修理、改造和现代化得到部分恢复。无形损耗表现为，过时的固定资产在结构、生产率、经济性、产品质量方面落后于最新型号。因此，有必要定期更换固定资产，特别是其活性部分。同时，在现代经济中，决定更换必要性的主要因素是无形损耗。

在满足对固定资产提出的要求方面，一个重要方面是建立设备批发市场，以及新设备、报废设备和二手设备的寄售商店和交易所网络。正如外国公司的经验所示，采用设备租赁贸易形式可以显著减少一次性资本投资，从而为业务的快速建立和发展创造有利条件。然而，设备、工具的高成本以及大量资金的长期占用迫使企业更加关注在运营过程中更好地利用固定资产。但这也需要满足一系列条件，首先是企业必须对其固定资产的存量和变动进行清晰的核算。这种核算应确保了解固定资产的总量、其动态、其对生产成本水平的影响程度等。

7.2. 固定资产的核算与评估

固定资产的核算不仅取决于了解企业拥有哪些固定资产以及数量多少的必要性，还取决于生产经济的要求。这是因为固定资产在企业可支配的总资产中所占份额达到70%甚至更高。因此，其经济发展（状况）取决于这些资产的使用情况。

固定资产的核算以实物形式和货币形式进行。通过实物指标，对上述分类中的每个组别分别进行核算。例如，对于建筑物，实物指标包括：其数量、总面积和使用面积（单位：м$ ^{2} $）；

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policies.

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TOPIC 7. FIXED CAPITAL AND THE ENTERPRISE'S PROVISION WITH IT

7.1. Essence and Composition of Fixed Capital

Fixed capital is the monetary valuation of fixed assets as tangible assets that have a long period of operation. In this regard, the assets transfer their value to the produced product in parts. In accordance with the current classification, fixed assets include objects for productive and non-productive purposes. The former include fixed assets for industrial, construction, and agricultural purposes, motor transport, communications, trade, and other types of material production activities. Non-productive fixed assets are intended to serve the needs of housing and communal services, healthcare, education, and culture.

*By physical and material characteristics,* fixed assets are subdivided into buildings, structures, transmission devices, machinery and equipment, vehicles, tools, production and household inventory, working livestock, perennial plantations, etc.

*By degree of participation in the production process,* fixed assets are divided into active and passive. The active part (machinery, equipment) directly affects the production, quantity, and quality of products (services). Passive elements (buildings, structures) create the necessary conditions for the production process.

Fixed production assets of enterprises undergo an economic cycle, which consists of the following stages: depreciation of fixed assets, amortization, accumulation of funds for the full replacement of fixed assets, and their replacement through capital investments.

Any fixed assets are subject to physical and moral depreciation, i.e., under the influence of physical forces, technical and economic factors, they gradually lose their properties, become unusable, and can no longer perform their functions. Physical wear and tear is partially restored through repair, reconstruction, and modernization of fixed assets. Moral depreciation (obsolescence) manifests in the fact that outdated fixed assets lag behind the latest models in terms of their design, productivity, efficiency, and quality of output. Therefore, there is a periodic need to replace fixed assets, especially their active part. In the modern economy, the main factor determining the need for replacement is moral depreciation.

An important aspect in implementing the requirements for fixed assets is the creation of a wholesale market for equipment, as well as a network of stores and exchanges for commission trade of new, written-off, and used equipment. The implementation of a leasing form of equipment trade, as shown by the experience of foreign companies, allows for a significant reduction in lump-sum capital investments and, consequently, creates favorable conditions for the rapid establishment and development of business. At the same time, the high cost of equipment, tools, and the long duration of diverting large amounts of funds compel enterprises to pay more attention to the better utilization of fixed assets during their operation. But this also requires compliance with a number of conditions, primarily the need for clear accounting of the availability and movement of fixed assets within the enterprise. This accounting must ensure knowledge of the total value of fixed assets, their dynamics, the degree of their influence on the level of production costs, etc.

7.2. Accounting and Valuation of Fixed Assets

The accounting of fixed assets is determined not only by the need to know what fixed assets an enterprise possesses and in what volume, but also by the requirements of production economics. This is because the share of fixed assets in the total volume of funds at the disposal of the enterprise reaches 70% or more. Consequently, the development (state) of its economy depends on how they are used.

The accounting of fixed assets is done in physical and monetary forms. With the help of physical indicators, it is carried out separately for each group of the above-mentioned classification. For example, for buildings, the physical indicators are: their number, total and usable area in m$ ^{2} $;

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