New Approach in Fixed Resource Allocation and Target Setting Using Data Envelopment Analysis with Common Set of Weights

One of the mathematical programming techniques is data envelopment analysis (DEA), which is used for evaluating the efficiency of a set of similar decision-making units (DMUs). Fixed resource allocation and target setting with the help of DEA is a subject that has gained much attention from researchers. A new model was proposed by determining a common set of weights (CSW). All DMUs were involved with the aim of achieving higher efficiency in every DMU after the procedure. The minimum resources and targets allocated to each DMU were commensurate to the efficiency of that DMU and the share of DMU in the input resources and the output productions. To examine the proposed method, other methods in the DEA literature were examined as well, and then, the efficiency of the method was demonstrated through a numerical example.

New Strategic Foresight in EU

The article deals with the consideration of the concept and practice of the new strategic foresight being developed in the European Union. It summarizes the EU's experience in clarifying the conceptual framework, in the conceptual apparatus, methodology and expected practice of using strategic foresight for the development and implementation of policies to achieve the declared goals of long-term development. The main attention is paid to the analysis of four interrelated factors assessed by the European Commission as determining its target setting for sustainable development: socio-economic, geopolitical, green and digital, as well as issues of political decisions monitoring. Based on the results of the work, conclusions were made that are of fundamental importance for the formation of the prognostic component of domestic policy, with a focus on the general socio-economic and political conditions necessary to create a strategic forecasting system that is not yet available in Russia, adequate to the requirements of modern development.

Accounting Performance Goals in CEO Compensation Contracts and Corporate Risk Taking

This study provides the first large-sample archival evidence on the impact of three commonly used accounting performance goals (thresholds, targets, and maximums) in CEO compensation contracts on corporate risk taking. Using proxy statement disclosure on performance goals for CEOs of U.S. public companies, we find that lower thresholds and higher maximums are associated with greater corporate risk taking, and these results are more pronounced when CEOs have greater incentives to achieve accounting performance goals or have lower innate risk aversion. In addition, we find that target difficulty is not significantly associated with corporate risk taking after controlling for thresholds and maximums. Finally, we find that CEO compensation contracts are more likely to have lower thresholds and higher maximums when risk taking is more value-enhancing or when R&D investment is more profitable, consistent with boards setting performance goals to induce an appropriate amount of corporate risk taking. Our study contributes to the accounting literature on target setting and corporate risk taking by identifying accounting performance goals as a tool in executive compensation contract design to influence risk taking. This paper was accepted by Suraj Srinivasan, accounting.

Teamwork, Targets, Technology, and Tight Control in Newly Diagnosed Type 1 Diabetes: Pilot 4T Study

Context Youth with type 1 diabetes (T1D) do not meet hemoglobin A1c (HbA1c) targets. Objective To assess HbA1c outcomes in children with new onset T1D enrolled in the Teamwork, Targets, Technology and Tight Control (4T) Study. Method HbA1c levels were compared between the 4T and Historical cohorts. HbA1c differences between cohorts were estimated using locally estimated scatter plot smoothing (LOESS). The change from nadir HbA1c (month 4) to 12 months post-diagnosis was estimated by cohort using a piecewise mixed effects regression model accounting for age at diagnosis, sex, ethnicity, and insurance type. Setting and Participants We recruited 135 youth with newly diagnosed T1D at Stanford Children’s Health. Intervention Starting July 2018, all youth within the first month of T1D diagnosis were offered continuous glucose monitoring (CGM) initiation and remote CGM data review was added in March 2019. Main Outcome Measure HbA1c. Results HbA1c at 6, 9, and 12 months post-diagnosis was lower in the 4T cohort than in the Historic cohort (-0.54%, -0.52%, and -0.58%, respectively). Within the 4T cohort, HbA1c at 6, 9, and 12 months post-diagnosis was lower in those patients with Remote Monitoring than those without (-0.14%, -0.18%, -0.14%, respectively). Multivariable regression analysis showed that the 4T cohort experienced a significantly lower increase in HbA1c between months 4 and 12 (p < 0.001). Conclusions A technology-enabled team-based approach to intensified new onset education involving target setting, CGM initiation, and remote data review significantly decreased HbA1c in youth with T1D 12 months post-diagnosis.

Influence of Employee Performance Contracting on Organization Performance in Kapenguria County Referral Hospital Kenya

Performance contracting is a strategic technique that uses feedback loops to meet desirable targets. Introduction of performance contracting by the government was seen as effective and hopeful method for improvement of the performance in public institutions and state agencies. Past Studies on Performance contracting, and Organization performance shows that there had never been a study on how Performance Contracting influences performance of County Referral Hospitals and there lay the research gap. The research main objective was to ascertain the effect of performance contracting results on organizations performance in Kapenguria County Referral Hospital. In a specific way, the study sought to find out how performance contract target setting influence performance of the Hospital. The target population was 291 employees of Kapenguria County Referral Hospital, the study used a stratified random sampling technique to get the sample size which was 184 employees. Descriptive research design was adopted by this study. The study utilized primary data mainly collected using structured questionnaires. The data collected was then analyzed using descriptive and inferential statistics with the help of SPSS. Tables were used to present the results of the study. The study found out that there was a positive and significant relationship between Target setting and Organization performance, this, therefore, implied that setting of targets in performance contracting influenced the organizational performance. results of ANOVA established that there was a significant mean because the coefficients were all less than 0.05. lastly, all independent variables had statistically significant association with the dependent variable at 95% level of confidence. The study, therefore, concludes that performance contracting greatly influence organization performance. Going by high affirmation of the respondents, Performance contracting enhances assertion of more effort by employees to their duties and tasks, motivates employees when rewarded or recognized based on the results of evaluation, enhances work accountability in the organization among others. this study recommends that there should be adequate consultation and involvement of employees in setting of targets, this will lead to high employees’ commitment to the set targets and in turn enhance achievement of the general organizational targets.

Penentuan Target, Strategi dan Faktor-Faktor yang Mempengaruhi Optimalisasi Pajak Daerah

The research aimed to analyze the suitability of local tax target setting with real potential, analyze strategies and factors that influence the optimization of the advertisement tax performance, swallow's nest tax, groundwater tax, and Non-Metal Mineral Tax in Pekanbaru City. The object of this study is the Pekanbaru City Regional Revenue Agency and four objects/subjects of local taxes studied in Pekanbaru City. The method used is qualitative with a case study approach. This research shows that the target setting of Advertising Tax, Swallow's Nest Tax, Groundwater Tax, and Non-Metal Mineral and Rock Tax has not been adjusted to the real potential. The performance reports of each Regional Tax studied were inadequate in relation to the strategies implemented, which made it difficult for the Regional Revenue Agency to make effective and efficient decisions. The factors that influence tax optimization are the inadequate organizational structure, updating of the taxation database, human resources, the use of information technology, strengthening regulations, and supporting infrastructure.Keywords: Local Tax; Target; Strategy; Constraints. AbstrakPenelitian bertujuan untuk menganalisis kesesuaian penetapan target pajak daerah dengan potensi ril, menganalisis strategi dan faktor-faktor yang mempengaruhi optimalisasi kinerja Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak Mineral Bukan Logam di Kota Pekanbaru. Objek Penelitian ini adalah Aparatur Badan Pendapatan Daerah Kota Pekanbaru dan 4 objek/ Subjek pajak daerah yang diteliti di Kota Pekanbaru. Metode yang digunakan adalah kualitatif dengan pendekatan studi kasus. Penelitian ini menunjukkan bahwa penetapan target Pajak Reklame, Pajak Sarang Burung Walet, Pajak Air Tanah; dan Pajak Mineral Bukan Logam dan batuan belum disesuaikan dengan potensi ril. Laporan kinerja masing-masing Pajak Daerah yang diteliti belum memadai terkait strategi yang telah dilakukan sehingga menyulitkan Badan Pendapatan Daerah dalam pengambilan keputusan yang efektif dan efisien. Faktor-faktor yang mempengaruhi optimalisasi pajak tersebut adalah belum memadainya struktur organisasi, pemutakhiran data base perpajakan, kondisi Sumber Daya Manusia, pemanfaatan teknologi informasi, Penguatan Regulasi dan sarana prasarana pendukung.Kata Kunci: Pajak Daerah; Target; Strategi; Kendala.

FEATURES OF THE ORGANIZATION OF THE WORLDSKILLS COMPETITION IN THE PREPARATION OF A TRANSPROFESSIONAL IN A VOCATIONAL PEDAGOGICAL UNIVERSITY (THE «SKILLS-CASE» METHOD)

Представлены теоретико-методологические подходы к подготовке транспрофессионала в условиях профессионально-педагогического вуза на базе специально подготовленных площадках кафедры. Обоснована специфика подготовки к конкурсу WorldSkills на основе трансдисциплинарного подхода, конкретизирована целевая установка и результат каждого компонента деятельности структурно-содержательной модели. Компонентный состав модели включает примеры модульных заданий, разработанных с применением метода «скиллс-кейс» и направлен на транспрофессиональную подготовку конкурсантов в условиях имитационных площадок кафедры. Применение метода «скиллскейс» позволяет на качественно новом уровне подготовить большее количество конкурсантов чемпионата в процессе обучения, а также в условиях практик не только по выбранной профессии, но и в смежных транспрофессиональных областях. Theoretical and methodological approaches to the training of a transprofessional in the conditions of a professional pedagogical university on the basis of specially prepared sites of the department are presented. Analyzing the accumulated experience, the conclusion arises that it is necessary to study issues (concretization, clarification, updating) from the field of technologyoriented training due to the lack of a holistic view of the formation of the personality of a specialist capable of self-improvement and self-realization in the transdisciplinary areas of machine-building industries. Currently, in professional education, a system of training a specialist with a wide production profile is presented, but it does not sufficiently take into account the structural and content component of technology-oriented activities, the absence of which is compensated by the acquisition of experience already in the conditions of the enterprise (production). The specifics of preparing for the WorldSkills competition on the basis of a transdisciplinary approach are substantiated, the target setting and the result of each component of the activity of the structural and content model are specified. The component composition of the model includes examples of modular tasks developed using the «skills-case» method and are aimed at transprofessional training of contestants in the conditions of simulation sites of the department. The use of the «skills-case» method allows you to prepare a larger number of contestants of the championship at a qualitatively new level in the learning process, as well as in the conditions of practice not only in the chosen profession, but also in related transprofessional areas.

The Constitution of “developed Socialism” as an instrument of political-legal construction of reality

This article discusses the quality of constitutional-legal regulation and nature of the state of “developed socialism” based on comprehensive analysis of the text of the 1977 Constitution of the Soviet Union. The subject of this research is the target points enshrined in the Basic Law of the country and used for construction of the essential, institutional, functional-activity, normative-regulatory, and effective principles of the model of the state of "developed socialism". Such material allowed classifying the objectives specified in the 1977 Constitution of the Soviet Union, and determining the integrity of target-setting of the legislator in terms of state-building at the new stage of development of Soviet society. Using the model of the state as an instrument for cognizing state-legal life tailored to the needs of goal-setting of human activity, it is concluded that the 1977 Constitution of the Soviet Union is not qualitative instrument that ensures state-legal development of the country. A range of goals stated stipulated in the Basic Law of the country of 1977 duplicate similar provisions enshrined in the 1936 Constitution of the Soviet Union, and do not reflect the needs of the state of “developed socialism”. In view of the progressive goal reflected in the preamble of the 1977 Constitution, it has turned into the instrument of political-legal construction of reality.