税收风险管理关键绩效指标评价体系的构建及应用

税收风险管理绩效评价贯穿于税收风险管理工作的全过程,能确保税收风险管理制度得到有效执行,并能不断完善税收风险管理的工作流程。将关键绩效指标法应用于税收风险管理绩效评价工作,对税收风险管理进行全流程、全方位的评价,构建税收风险管理关键绩效指标评价体系,有助于提高税收风险管理能力和水平,全面实现以风险管理为导向的现代化税收征管体系。     

Disparities in the financial performance of agricultural entities according to the legal form: the case of Slovakia

Financial management in agricultural enterprises is affected by a range of factors that are not present in other sectors. One of the factors that affect the performance of enterprises is the legal or organizational form of the business. In Slovakia, the specific structure of farms is different from that of almost any other member state of the European Union. The aim of this paper is to evaluate the disparities in the financial performance of agricultural enterprises according to the legal form. We analysed and compared two groups of agricultural entities, agricultural cooperatives and business companies, for the period from 2005 to 2014. Based on an analysis of the differences using mathematical and statistical methods, we can conclude that the legal forms are distinguished in all monitored parameters and our hypothesis on the differences in economic performance of agricultural entities according to legal form was confirmed.     

金砖五国服务部门竞争力及影响因素实证分析

本文以金砖五国为研究对象,计算了五国服务贸易相对竞争力指标、竞争结构和服务贸易多样性指标,并构建综合评价体系,研究金砖五国的服务贸易总体竞争力和部门竞争力,进一步以净出口显示性比较优势指数建立计量模型,考察了各服务贸易部门、教育环境水平、基础设施水平和法律环境水平对服务贸易竞争力的影响。结果表明:与传统服务贸易部门相比,金砖五国的其他商务服务部门中,各部门竞争力都相对落后,五国中服务贸易综合竞争力最强的是印度,俄罗斯、巴西的服务贸易结构多样性最为齐全,教育环境水平、基础设施水平和法律环境水平对服务贸易竞争力的提升有重要影响。最后,为提高各国的服务贸易竞争力提出了政策建议。     

Conceptualizing and measuring “industry resilience”: Composite indicators for postshock industrial policy decision-making

Can resilience be a relevant concept for industrial policy? Resilience is usually described as the ability of a socioeconomic system to recover from unexpected shocks. While this concept has caught the attention of regional economics researchers seeking to understand the different patterns behind regional recovery after a disruption, it is increasingly recognized that resilience can have policy-relevant conceptual applications in many other regards. In this paper, we apply it to industries and define the “industry resilience” concept and measurements. Our contribution is twofold. Theoretically, we frame industry resilience as a useful conceptual framework for policy-making to support the selection of industrial policy targets that are more capable of recovering after unexpected shocks. In addition, industry resilience can mitigate government failures by supporting decision-makers in promoting both economically and socially sustainable structural change. Methodologically, building on post-2008 U.S. data, we develop two composite indicators (CIs) to separately analyze quantitative and qualitative postshock variations in sectoral employment. Such CIs support policy-makers in visualizing sectoral performances dynamically and multidimensionally and can be used to compare each sector both to other sectors and to its counterfactual. Our results highlight that sectors react heterogeneously to shocks. This points to the relevance of tailoring vertical industrial policies according to sector features and the aims of industrial policy initiatives.     

关于煤矿作业人员安全心理测评指标体系的探讨

对人因失误进行分析并将煤矿人因失误典型进行分类,探讨人因失误原因,对煤矿特殊情况下的事故类型和人员心理进行分析,对煤矿作业人员进行访谈,根据访谈和调研结果,编制出和煤矿安全心理有关的45项指标,并发放心理素质问卷调查表。根据调查表统计分析,得出影响煤矿作业人员安全行为较大的18项指标,经过专家评议,最终确定了煤矿作业人员安全心理测评指标体系。     

应用德语专业教学质量量化标准研究——以江苏经贸职业技术学院为例

根据经济社会发展需要,我国高职院校近几年内相继开设了应用德语专业。以江苏经贸职业技术学院应用德语专业为例,提出应以全国德语专业四级考试（PGG）结果作为量化指标来衡量教学质量;找出造成教学质量变化的原因;从就业导向方面分析应用德语专业学生面临的就业前景并提出一些设想。     

Vehicle Industry Competitiveness in Central and Eastern Europe

By writing of this study we had an objective to set up a model which is able to explain the location decisions in the Central and Eastern European region. As an initial presumption we have connected the local capital flow to the regional competitiveness and have analysed the location factors behind the decision-makings. After uncovering the theoretical background we set up a six factors model which consists of the industrial traditions, business environment, labour market, taxation, infrastructure, and local supplier network. As a final conclusion we have tried to set up ranking with the 10 analysed countries. As a research question we wanted to prove that the competitiveness gaps are existing and are even wider in the last 10 years in the Central and Eastern Europe （CEE） region. The research based on a global vehicle industry research implemented by the Szechenyi Istvan University Hungary and participated by economists and engineers as well between 2011 and 2013. The research group with economist has been dealing with different competitiveness, location and innovation issues which are occurring in the automotive industry. Besides, the engineering group tried to solve different logistics and supply chain management problems. This article shares the results about competitiveness and location factor questions.     

Impact of International Financial Reporting Standards （IFRS） Adoption on Key Financial Ratios＂ The Case of the Czech Republic

This contribution analyzes the impact of new International Financial Reporting Standards （IFRS） reporting rules on financial ratios prepared in the Czech companies. Using a sample of 16 Czech firms, we attempt to measure the scope and size of the differences in the selected set of financial ratios as calculated with data reported according to the traditional Czech accounting standards （CAS） and under the IFRS provisions. Our study discovers that there are important differences resulting from the two reporting formats. Our research comes to a conclusion that translation of Czech statements to IFRS may cause changes in the values of financial indicators without relationship to the real change in the firms＇ value, performance, and stability. Even though the findings were not statistically significant, the indicative results of our measurements disclosed an important fact that the transition to IFRS could cause deterioration of key indicators and thereby could impact on the overall rating of companies. One needs to be cautious with generalization due to the small sample size.     

Effectiveness of Budgetary Entities

This paper acquaints readers with the practice of effectiveness evaluation in the public sector. The purpose of this paper is to study performance measurement according to the changes in public sector reform by focusing on performance-based budgeting in Russia. This paper suggests that the construction process of performance measurement should be aligned with outputs and outcomes of budget policy. The main research materials for this paper are based on data from a survey and follow-up interviews of budgetary managers and accountants. The survey result sets priorities and weighted some indicators to the measurement of effectiveness in the public sector. The data of this study were not large, but the study led to understanding how effectiveness is seen by budgetary managers and how measurement systems should be structured. Texts and contents from different sources such as financial annual reports and budgetary entities＇ websites provided insightful and interesting findings.     

省级交投平台多元化程度与财务绩效的关系分析

通过多元化经营来获取更大的经济效益,这是很多企业会做出的选择。通过选取财务指标,利用因子分析法得出主要因子来对部分交通投融资平台的经济状况进行评价,进而分析企业经济效益与多元化程度之间的相关性问题,以期对省级交投平台多元化经营的研究提供参考。