scholarly journals RESEARCH ON CULTIVATION OF TAX RISK CONTROL ABILITY UNDER THE BACKGROUND OF INDUSTRY AND EDUCATION INTEGRATION

Author(s):  
Zhu Ji ◽  
Li-Wei Lin

The goal of professional application-oriented construction is to improve students' practical application ability. Under the background of the integration of industry and education, the core ability of taxation major should be highlighted and cultivated is tax risk control ability. Such management ability is increasingly expected by the society among various abilities possessed by professional graduates. The author combined with the professional construction of the working university, from the content design, progress, training experience, optimization and improvement of professional core competence training to explore beneficial, to provide policy optimization suggestions for the cultivation of tax risk management talents.

2012 ◽  
Vol 190-191 ◽  
pp. 249-252
Author(s):  
Zheng Jing Wan

The Interactive Electronic Technical Manual (IETM) can solve some practical application problems of the traditional paper technical manuals on storing difficulty and resource sharing inefficiency well. The S1000D specification is an international specification of development IETM. In the paper the S1000D specification is introduced briefly. Then the meanings of Data Module (DM) and Common Source Database (CSDB) which are the core concepts of the S1000D specification are analyzed. At last, the development process of IETM based on S1000D specification is given.


2014 ◽  
Vol 21 (3) ◽  
pp. 178-183
Author(s):  
Beata Gierczak

Abstract Introduction. Competitive advantage determines the success of modern enterprises, such as hospitality companies, on the market. In turn, competitive advantage is gained as the result of skillful management, taking into account the factors that characterize the company environment. In the management process, methods and concepts that, when properly applied, facilitate the company's innovative activities play the key role, thus contributing to building competitive advantage. The purpose of this paper is to specify and characterize the methods and management concepts most commonly used by hospitality companies in the process of building competitive advantage. The core benefit of these considerations is that they serve to identify those activities of hospitality companies in which the analyzed methods and concepts found practical application. The final part of the article is devoted to an attempt to identify barriers and problems that significantly limit the use of these methods and concepts. Material and methods. In order to achieve this objective, a survey and interviews were carried out in all three- and four-star hotels in the Rzeszów area in the first quarter of 2012. Results. The results revealed that the concept most commonly used by hoteliers was knowledge-based organization (knowledge management), followed by outsourcing, benchmarking and internal competition, respectively. Conclusions. The study also demonstrated that the managers of these hospitality companies significantly lacked substantive knowledge of emerging “market” management methods and concepts.


Author(s):  
Marco Vieri ◽  
Daniele Sarri ◽  
Stefania Lombardo ◽  
Marco Rimediotti ◽  
Riccardo Lisci ◽  
...  

The use of Precision Agriculture in the vineyard chain has had a strong evolution over the last years, due to the need to risks control derived by pest and climate change. The great variability of the specific environment, dimension and infrastructure have determined more research development than market ready technologies, in comparison with what is happened in tillage crops. In viticulture, pest and climate dangerous event risk control, with IoT technologies is the core of innovation, then there is the vigour control of the vines by monitoring an agronomical management. For the high value chain of wine traceability and sustainability, key indexes are fundamental. Digital and high tech territorial platforms are essential to increase PA technologies acquisition in grape and wine value chain.


2021 ◽  
Author(s):  
Senad Mrahorović

The very first verse revealed to the Prophet of Islam ﷺ, namely ﴾ Read in the name of your Lord ﴿ implied the concept of knowledge that corresponds with the intellectual attestation of the first article of Islamic faith, that is, the belief in the unity of God, which for its part requires a specific kind of knowledge related to the Divine. With the same token, the Revelation continued to provide the Prophet ﷺ with the intellectual and spiritual insights that he ﷺ perfectly transformed into the nucleus based on which the first Islamic state known as the Madīnian polity was firmly established. Hence, in this paper, the analysis will cover the intellectual dimensions of the Madīnian polity portrayed here in three essential aspects: the revelation as the principal source of knowledge, the affirmation as the intellectual and practical application of knowledge, and the manifestation as the individual and communal reflection of knowledge. I will argue that the said aspects as they were displayed in the Madīnian polity are the core factors that underpin the Islamic governance as such.


2011 ◽  
Vol 7 (2) ◽  
pp. 86-101 ◽  
Author(s):  
Farley Simon Nobre ◽  
David S. Walker

This paper investigates theoretical micro-foundations of core competencies in the organization that pursues sustainable competitive advantage. It advocates that there is a lack of literature perspectives which can explain the sources of core competencies of the firm. This research raises questions on: What are the main sources of creation and sustenance of core competencies? What are the abilities which nourish the development of operational and dynamic capabilities? What is the main source of collective knowledge in the organization? This work answers these questions by proposing a dynamic ability-based view of the organization which contributes to explaining the dynamic behavior of the firm in the pursuit of sustainable competitive advantage. Cognition is the core ability which supports individuals, groups, and organizations with intelligence, autonomy, learning, and knowledge management. These concepts form the set of organizational abilities in this research.


2019 ◽  
Author(s):  
Stephan Christoph

Since 2009, the German criminal code has contained a far-reaching accomplice evidence rule (“Kronzeugenregelung“) in its sec. 46b. In his book, the author deals intensively with different aspects of this recent legal norm. He concentrates both on practical and on dogmatic problems concerning this highly contentious legal concept. In doing so, he critically analyses some of the traditional prejudices towards so-called supergrasses, particularly the compatibility with the principle of the mandatory prosecution of offenses (Legalitätsprinzip) as well as with the principle of guilt (Schuldprinzip). The core of the work is a nationwide empirical study which examines the practical application of the accomplice evidence rule. It contains an online survey among judges, prosecutors, lawyers and policemen, an analysis of court decisions and (for the first time ever) a student survey about the present topic. It is the largest empirical study on accomplice witnesses in Germany so far.


2017 ◽  
Vol 11 (1) ◽  
pp. 43
Author(s):  
Wahyu Andayani ◽  
Ris Hadi Purwanto ◽  
Slamet Riyanto

Pendapatan KPH Madiun akan naik jika metode pembagian batang optimal diimplementasikan, sesuai dengan teori optimalisasi. Hal tersebut karena lebih dari 50% kontribusi pendapatan KPH Madiun Perum Perhutani Unit II Jawa Timur sampai saat ini berasal dari penjualan kayu jati. Produk yang dijual meliputi berbagai sortimen yang ditetapkan dengan kebijakan pembagian batang sesuai “Petunjuk Pelaksanaan Pembagian Batang Kayu Bundar Jati Tahun 2006”. Tujuan penelitian ini adalah menerapkan metode pembagian batang optimal dengan menggunakan teori program linier. Hasil penelitian menemukan bahwa, terdapat 96 alternatif cara pembagian batang dari 6 kelas diameter, dan 16 sortimen terdiri dari : vinir, hara, kayu bahan parket (KBP) untuk kebutuhan industri lokal. Kesimpulan penelitian adalah : pendapatan KPH Madiun meningkat sebesar Rp. 4.599.460/m3, atau sebesar Rp. 8.921.623/pohon, sedangkan realisasi pendapatan usaha yang diperoleh saat ini adalah sebesar Rp. 3.701.503/m3 atau sebesar Rp. 7.179.847/pohon. Dengan demikian jika metode optimalisasi diterapkan nilai ekonomi per pohon akan naik sebesar 24,26% atau setara dengan volume sebesar 1,94 m3.Bucking Policy Optimization of Teak Log to Increase the Revenue of KPH Madiun. AbstractThe revenue of KPH Madiun could have been effectively increased through improvement in its bucking policy implementation. Such implementation had been formulated in this research using optimization theory to generate the maximum total economic values of log assortments cut from felled trees. As teakwood production had been the core business, contributing more than 50 % of the revenue, KPH Madiun Perum Perhutani Unit II East Java had been choosen as the object and location of this research. The research found and analized 96 alternatives of bucking policy implementations, derived from 6 possible diameter classes, and 16 possible assortment quality classes. The log assortment was identified by its diameter, length, and quality, as raw materials of veneer, parquet, and local industry. Through optimization process, the optimum bucking policy could potentially increase revenue of KPH Madiun to the maximum of IDR 4,599,460 per m3, or IDR 8,921,623 per tree of 1.94 m3 average. Comparing to existing revenue of IDR 3,701,503 per m3, or IDR 7,179,847 per tree of the same average, which has been based on the formal bucking policy guidance of um Perhutani Unit II (2006), it could be a significant potential increase of 24.26 % or equal to 1.94 m3.


Retos ◽  
2016 ◽  
pp. 30-34
Author(s):  
Luis Marqués Molías ◽  
Jose Cela Ranilla ◽  
Mercè Gisbert Cervera

This study analyses the differences between pre-service Physical Education Teachers (PET) and other students of Education with regard to the ability of self-management. The sample comprised of 58 Spanish students of Education in their last year at the university. The comparison context was a 3D simulation learning environment. Descriptive statistics and non-parametric tests were conducted to develop this research work. Results showed that this technological environment is a space in which students of Education display a high level of self-management ability performance. Results also evince that PET students present better scores than other students of Education in terms of self-management.Resumen. Este estudio analiza las diferencias entre estudiantes para maestros de Educación Primaria con la especialidad de Educación Física y otros estudiantes de Educación respecto a la competencia de autogestión. En este estudio participaron 58 estudiantes españoles de Educación en su último año de universidad. El contexto en el que se desarrolló la experiencia fue un entorno de aprendizaje de simulación 3D. Para su análisis se realizaron estadísticos descriptivos y pruebas no paramétricas. Los resultados mostraron que este entorno tecnológico es un espacio en el cual los estudiantes de Educación despliegan un alto nivel de desempeño en la competencia de autogestión. Los resultados también ponen de manifiesto que los estudiantes de Educación Física obtienen mejores resultados que estudiantes de otras disciplinas respecto a la competencia de autogestión.


2021 ◽  
Vol 296 ◽  
pp. 08014
Author(s):  
Grigory Cherezov ◽  
Elena Rusakova ◽  
Vladimir Tselishchev

The trajectory generation is necessary to achieve sustainable development and the formation of the competencies of a specialist in the field of railway automation and telemechanics and communications. The trajectory is formed through studying the disciplines of the curriculum. The discipline structure is an important factor for the formation of competencies. The article studies the matters related to the discipline content design “Fundamentals of Automation and Telemechanics” for students in the specialty “Train Control Systems” of various specializations. It is shown that despite the fact that the discipline “Fundamentals of Automation and Telemechanics” belongs to the core courses of the educational program, for the sustainable development of the competencies of students of various specializations, it should have a different content. An exemplary discipline content for various specializations is proposed. The formed competences are presented. Along with possible training methods.


2021 ◽  
Vol 12 (1) ◽  
pp. 127-152
Author(s):  
Marte Sørebø Gulliksen

Sense of space is a core cognitive ability necessary for imagining future three-dimensional forms, rotating them mentally, as well as for abstract thinking. It is a core ability in craft activities, enabling the maker to ideate and envision their ideas. This autoethnographic narrative inquiry presents my experience of woodworking whilst a brain tumour impeded my sense of space. The narrative describes my experience of losing and regaining this ability and the actions I took to continue carving anyway. The article’s evocative narrative exemplifies how the core identity of being a carver and the carving process itself function as coping mechanisms in the face of terminal cancer. The article’s main purpose is to generate knowledge on the role of spatial skills in carving and their elusive nature. Theoretically positioned in the field of embodied cognition, the article explains how our sense of space develops in interaction with materials and our surroundings. It also suggests how future education can be changed by purposefully incorporating targeted craft practices to better support the development of a sense of space.


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