Official Assessment Research Articles

How official assessment mechanisms impact green innovation in enterprises: evidence from Chinese listed companies

How official assessment mechanisms impact green innovation in enterprises: evidence from Chinese listed companies

Why Does Not the U.S. Attack China? The Fog of the Future and Historic Optimism in Policies of Great Powers

The rise of China constitutes a challenge for the U.S. hegemonic aspirations. However, Washington reacts to it rather belatedly and with restrain. Up until the mid-2020s, the United States did not consider the preventive use of force as a means to deter its competitor. On the contrary, it maintained intensive economic ties with China, contributing to its further strengthening. The article argues that the U.S. policy towards China reflects the optimism within the U.S. leadership regarding the long-term preservation of the foundations of its international standing. In other words, the United States does not perceive itself a declining power; rather, it believes that China will not be able to compete with it in the forceable future. In this regard, the U.S. has pursued primarily a delaying strategy, combining restrained pressure with unwillingness to either escalate or make significant concessions. The U.S. optimism proceeds from the prevailing uncertainty in international relations about the relative balance of power among great powers and the unclear prospects of future shifts in national capabilities. Under these conditions, Washington relies on ideological convictions in the superiority of its political, economic and social model over its competitors and appeals to the past patterns of great power rivalry. This study covers the period from the late 2000s to the mid-2020s. The article begins with a theoretical justification of the origins of optimism of weakening powers. Then, it examines changes in balance of power between the U.S. and China based on traditional indicators of national capabilities. Following this, the article explores the arguments against the U.S. decline and summarizes official assessments of threats to U.S. global standing. Finally, it traces the comparative roles of accommodation, coercion and restraint in the U.S. policy towards China. The analysis envisages an adjustment in the conceptual understanding of the dynamics of great power rivalry. It demonstrates that the lack of reliable information does not necessarily lead to intensifications of rivalries (as suggested by the “security dilemma”), but can also limit confrontation.

Penerapan Metode Perbandingan Eksponensial dalam Menentukan Kinerja Perangkat Desa

Village apparatus is an important thing in the village for serving the community. However, carrying out the assessment process takes a long time and also requires determining which village officials are worthy of being given the best village officials. The aim of this research is to build a decision support system by applying the MPE method to determine the assessment of village officials. The model used to build this system is the Software Development Life Cycle with stages of planning, analysis, design, implementation, testing and management. This research was carried out at the Prapat Janji Village Office. The planning stage is carried out to obtain a performance assessment plan for village officials. Next, the analysis stage was carried out to obtain the system requirements that we developed using the MPE method. Next, the coding and testing stages carried out system creation and testing using a black box. The results of our findings are in the form of a decision support system to determine the best assessment of village officials. The test results show that this system is running well, and is in accordance with the design and model implemented. With this system, it can help the village in determining whether or not village officials will be given rewards.

Effects of a single-day pre-academy physical test training session on physical fitness scores of police candidates.

Concerns are sometimes raised by police applicants undertaking physical fitness testing that they were unfamiliar with the test requirements which in turn negatively impacted their performance. The aim of this study was to investigate the effects of a single day physical test training session on physical fitness scores of police candidates. The sample consisted of female police candidates (n = 133) who attended a pre-academy training session. On the first day of pre-training, candidates' physical fitness was measured following official assessment day protocols. Measures included maximal handgrip strength, number of push-ups in 10 sec (PU), number of sit-ups in 30 sec (SU), standing long jump (SLJ), Abalakow jump test (AJ), 12 min Cooper running test (CT), and a motor educability test (ME). After the assessment, the overseeing UCIPS staff provided a detailed test skills briefing to candidates (e.g., common mistakes made during testing, how test performance could be improved, etc.). Immediately after the briefing, candidates performed the tests once again. Differences between results were measured using a paired samples t-test with significance set at 0.05. Paired sample t-tests determined significant (p < 0.001), large (Rank-Biserial Correlation = 1.00), improvements in physical fitness scores during the second assessment following familiarisation and feedback on test performance. Pre-academy training may be effective in improving candidates' physical fitness scores, in most tests, prior to the official assessment for the enrolment to police studies. Thus, to optimise initial candidate scores and opportunities for successful enlistment, police agencies may benefit from providing pre-assessment training.

Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District

Industry in an area can cause environmental quality degradation due to hazardous and toxic (B3) waste generated and polluting the environment. To maintain environmental sustainability in the future, it is necessary to establish a policy to control B3 waste disposal activities. Tax, as one of the regular end instruments, is a tool that the government can use to control waste disposal and is a source of earmarking state revenue. This study analyzes the scheme, benefits, and challenges of taxing industrial hazardous waste disposal. Thus, this policy can be a control tool and source of revenue to overcome negative environmental impacts due to company activities. This research applies a qualitative method with literature study data collection techniques. The literature study analyzed documents related to the research topic, such as letters, photo archives, meeting minutes, journals, diaries, etc. The research concludes that taxation of B3 waste disposal can be applied by official assessment by the Bekasi Regency Regional Government by establishing a special location where the tax subject disposes of its waste and determining the amount of tax payable. The rate used is advalorem, which refers to the capacity of the waste disposed by the company. Administrative aspects, legal certainty, and supervision are critical in implementing this policy. The policy can be implemented if the government has provided adequate infrastructure, resources, monitoring, and law enforcement mechanisms. This research is expected to prepare public policies related to economic and environmental management by the Indonesian government at the regional government level.

Analisis sistem dan prosedur pemungutan pajak reklame sebagai upaya peningkatan Pendapatan Asli Daerah di Badan Pendapatan Daerah Kota Manado

Of the various types of taxes collected by the Manado City Government, advertisement tax is one type of tax that can develop its role in increasing local revenue. This research was conducted with the aim of finding out the system and procedure for collecting advertisement tax as an effort to increase PAD. The methode used is descriptive qualitative method. The research results show that the advertisement tax collection system uses an official assessment system based on Law Number 28 of 2009. The procedure for collecting advertisement tax has been carried out in accordance with Manado Mayor Regulation Number 57 of 2013 concerning Technical Guidelines for Implementation of Advertising Tax Collection. However, it can be seen from the payment procedure that there are still taxpayers who do not carry out their obligations in paying advertisement tax and do not register their advertisement tax objects. It is better for the Manado City Government, in this case the Manado City Regional Revenue Agency, to socialize again to taxpayers about the techniques of advertisement tax collection and prosecute those who break the rules.

Environmental Regulation and Fiscal Revenue Growth: Is It Win–Win or Win–Lose?—Evidence of a Multi-Tasking Performance Evaluation System in China

Based on the samples of 207 prefecture-level cities in China from 2002 to 2010, this study uses the exogenous shock of China’s first incorporation of environmental regulations into the assessment of local officials as a quasi-natural experiment, and applies the continuous difference-in-differences (DID) method to examine the impact of environmental regulation assessment pressure on local fiscal revenue. We find that the target pressure of environmental regulations for local officials has contributed to the growth of local fiscal revenue, and for each 0.01 increase in the targets of pollution emission reduction, local fiscal revenue increases by 0.204%. This result demonstrates a strong robustness. Our mechanism analysis further confirms that local governments employ various strategies to alleviate the financial burden induced by environmental regulations. These strategies include (1) not only adopting the “grabbing hand” approach, which involves extracting fiscal revenues from the market by reducing the fixed asset investment of local governments and enhancing the collection of pollution fees from enterprises, (2) but also utilizing the “helping hand” approach to augment financial resources, such as improving tax administration efficiency by cracking down on profit under-reporting and income tax evasion among enterprises. Moreover, the heterogeneity analysis suggests that the impact of environmental regulations on fiscal revenue is contingent upon the level of local fiscal self-sufficiency. This article offers empirical evidence to assist governments in devising effective environmental policies that aim to achieve a harmonious balance between economic growth and environmental protection.

Need for Care in Old Age: Characterization of Informal Caregivers and the Care Situation with Regard to Care Levels in Home Care

In Germany, people in need of care can be supported by benefits from care insurance. Prerequisite is an official assessment of the need for care, which is carried out by assigning care levels (1 to 5) according to the Second Care Strengthening Act. One of the reasons for introducing care levels was to pay more attention to the needs of people with dementia. In this article, characterization of care levels were based on characteristics of care recipients, their relatives, and the care situation. The aim was to map the current state of health care and providing practical suggestions to improve health care. Data was collected as part of the cross-sectional study "Benefits of being a caregiver" by a written survey of informal caregivers throughout Bavaria on aspects of the caregiving situation as well as on current and desired future use of 15 care services. To compare care levels, group differences were analyzed using χ2-tests and one-factor analysis of variance. The effect size measures odds ratio and Cohen's d were reported for significant group differences comparing care levels 1 and 4. The sample consisted of 958 cases of people in need of care aged 65 and above. The proportion of people with dementia increased significantly with care level. For informal caregivers, subjective burden, functional coping strategies, and the caregiving motive of not wanting to place the care recipient in a nursing home increased with care level. Informal caregivers of those with higher care levels spent significantly more time on supporting activities of daily living and supervision; they received more informal help, and more often lived together with the care recipient in a household. For 9 of the 15 care services surveyed (e. g. 24-h care), current use increased significantly with increasing care level. However, we recorded a low overall utilization rate of care services across all care levels (M=2.20; SD=1.90). As a result of the Second Care Strengthening Act, people with dementia get good access to care insurance benefits. The increasing amount of time required for assisting in activities of daily living and supervision is reflected by care levels. Despite the increasing caregiving burden, care services are rarely used. Therefore, we recommend that measures to increase the use of support and counselling services be expanded.

Barangay Officials’ Manifestation of Basic Functions in Addressing Public Safety and Security Threats

This study investigated the correlation between Barangay Officials' level of manifestation of basic deliverables within the framework of the Local Government Code of 1991 and the seriousness of public safety and security threats. Utilizing a quantitative descriptive correlational design, data were collected from 401 regular residents and Barangay Officials. Results indicate that Barangay Halang officials perform strongly in executive, legislative, and judiciary functions, with mean scores of 3.65, 3.68, and 3.68, respectively, classified as "Fully Manifested." A significant discrepancy was observed between resident and official assessments, evidenced by a T-test value of 3.42 and a p-value of less than .001, with officials rating their performance higher. Public safety and security threats were rated "Very Serious" in areas such as health and social welfare services, hygiene and sanitation, beautification, solid waste collection, "katarungang pambarangay," and infrastructure facilities, with mean values ranging from 3.60 to 3.75. Additionally, significant moderately small positive correlations (p &lt; 0.001) were identified between the officials' performance in basic deliverables and the perceived seriousness of public safety threats. The study concludes that while Barangay Halang officials perform strongly, there are opportunities for improvement, especially in stakeholder collaboration and addressing diverse community needs.

Research on Fuzzy Evaluation of Village Officials Based on Triangular Multiplication Preference Relationship Theory

Our research objective is to establish a fuzzy evaluation mechanism for rural village officials in China using the theory of triangular multiplication preference relationships. Our survey targets villagers in rural areas of China where village autonomy is implemented. The research methods include a questionnaire survey, Delphi, and fuzzy evaluation methods. After research analysis and comparison of results, it is shown that for the evaluation index system of village officials constructed using the Delphi method, practical evaluation of village officials can be achieved through fuzzy comprehensive evaluation based on triangular multiplication preference relationships. Using the Delphi technique, this article first created a village official assessment index system. It then performed validity tests based on the Kaiser‐Meyer‐Olkin (KMO) and Bartlett index system, as well as reliability testing using the Cronbach coefficient. Then, the preference relationship of triangular multiplication and the root product square method were used to determine the weight of the questionnaire indicators, and consistency was judged. Then, based on the membership function, the fuzzy boundaries of various indicators are displayed to construct a fuzzy evaluation matrix. Finally, the evaluation matrix is subjected to the Zadeh operation to obtain a fuzzy, comprehensive evaluation result of the work performance of village officials. Our main contribution is establishing an evaluation index system for village officials through the Delphi method and achieving a practical evaluation of village officials using triangular multiplication preference relationships and fuzzy evaluation theory.

Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.

До поняття посткримінальної поведінки правопорушника, що вчинив кримінальне протиправне діяння

Abstract. The article focuses on the fact that the sphere of behavior of a person, which today is regulated by the legislation of Ukraine on criminal liability, and which in connection with this becomes the object of an official assessment, is actually much wider than criminally punishable acts, and primarily, it concerns legally significant treatment of a person after committing a criminal offense. Such behavior is called "post-criminal", "post-criminal" or "post-criminal". At the same time, it is noted that, taking into account the changes introduced by the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine on Simplifying Pretrial Investigation of Certain Categories of Criminal Offenses" dated November 22, 2018 No. 2617 VIII (entered into force on July 1, 2020), the use of phrases "post-criminal behavior" or "post-criminal behavior" is inappropriate and incorrect. Therefore, the updated classification of criminally punishable acts and the introduction of the concept of "criminal offense" allows the use of the concept of "post-criminal". Based on the analysis of the work of leading scientists in the field of criminal law, as well as evaluating the legal construction of post-criminal behavior, taking into account the linguistic analysis of the content of the concept, it was established that post-criminal behavior can be defined as a legally significant action or inaction (more often a combination of them) of a person after committing a criminal offense offense and until the time of repayment (removal) of the criminal record or the occurrence of other legally significant consequences, which indicate the termination of criminal-legal relations and are caused by such behavior (release of a person from criminal responsibility, release from punishment, etc.).

Analisis Perbandingan Sistem Pemungutan Pajak terhadap Kontribusi dan Efektivitas Pajak Daerah yang Potensial di Kabupaten Tanah Bumbu

This study aims to determine the contribution and effectiveness of taxes collected by the Official Assessment System (PBB-P2) compared to the Self Assessment System (BPHTB, PPJ, Restaurant Tax, and MBLB Tax) on Local Revenue Tanah Bumbu Regency. The method used in this research is quantitative descriptive with contribution and effectiveness analysis techniques using secondary data obtained from the Regional Tax and Retribution Management Agency of Tanah Bumbu Regency. The result of this research is that the tax contribution collected by the Self Assessment System is better than that collected by the Official Assessment System. Even though it is still in the criteria of not contributing, theree are also types of taxes in the shallow standards, namely Restaurant Tax and MBLB Tax. The taxes collected by the Official Assessment System and the Self Assessment System were very effective in 2016-2020. This means that the average realization for the last five years has consistently reached the target.

The assessment of the match performance of association football referees: Identification of key variables.

The purpose of this study was to understand the contribution of each performance indicator to evaluate match performance of football referees. Thirty-four elite Referee Match Observers (RMOs) from the Portuguese FA participated voluntarily in the study. From the official assessment sheet of each game, the referee's game score was categorized in two groups according to referee's game score: i) Referees with a Low Score (LFS) and ii) Referees with High Score (HFS). A multivariable binary logistic regression model was used to assess the relationship between the Performance Indicators (PIs) of the dimensions i) game difficulty and game intervention and ii) disciplinary actions and game management in relation to the referee's match assessment score. The model proposed revealed that only the PIs negative application of the laws of the game and referee teamwork, from the dimension disciplinary actions and game management, significantly defined the final game referee's assessment score. This study suggests that the PIs scored by the RMOs contributed in a different way to the referee's game score. The model explains 60.4% of the referee's game score based on the variables referee teamwork and negative application of the laws of the game.

How do regulatory environmental policies perform? A case study of China's Top-10,000 enterprises energy-saving program

Even before China's commitment to carbon neutrality and peak in September 2020, many programs had been implemented to save energy. One such program was the “Action Plan for Energy Conservation and Low-Carbon for Ten Thousand Enterprises” (hereafter Top-10,000 Enterprises Energy-Saving Program, or Top-10,000 Program, or Program) launched in 2011, which targets high energy users. The official assessment of this program, which began during China's 12th Five Year Plan period (2011–2015), claimed that it had achieved its goals. However, there has been no precise measurement of how much it has contributed to China's total energy conservation achievements and how enterprises responded to it. Employing the regression discontinuity design approach and Chinese taxation survey data, this study represents a pioneering attempt to assess the energy savings resulting from this program. Our study estimates that this program accounted for an average of 5.8% of nationwide energy savings. The primary methods employed by enterprises to save energy were enhancing energy efficiency and dynamically adjusting production scale. The results of our study suggest that regulatory environmental policies should not be hindered by short-term scale effects. Instead, further innovations are required to minimize the cost of energy savings.

Assessment of local officials and government‐initiated CSR: Evidence from targeted poverty alleviation in China

AbstractThis paper explores whether the assessment of local government officials affects firm participation in targeted poverty alleviation. Using a sample of Chinese A‐share listed companies in the Midwest from 2016 to 2019, the results show that the greater the importance of officials' poverty alleviation assessment, the higher the participation of firms in precise poverty alleviation. State‐owned enterprises (SOEs) contribute more to the reduction of destitution than private enterprises. We further find that local SOEs' participation in precision poverty alleviation enhances the likelihood of executive promotion, while private enterprises' participation in precision poverty alleviation increases government subsidies and reduces the cost of debt financing. These findings imply that the evaluation mechanisms of Chinese officials can effectively promote enterprises fulfilling social responsibilities.

Relational legal consciousness in the punitive welfare state: How Dutch welfare officials shape clients' perceptions of law

AbstractWith a growing number of strict obligations and harsh sanctions for welfare recipients, the Netherlands has increasingly become a punitive welfare state. This article looks at what this means for welfare clients and their commonsense understandings of the law. To analyze how welfare officials shape clients' legal consciousness, I draw on an online survey among Dutch welfare clients (N = 1305) and a correlation analysis. The findings show that there is a clear relationship between welfare clients' own legal consciousness and their assessment of welfare officials' beliefs about the law. However, not all elements of their legal consciousness are relationally influenced by the same factors. Also, clients' self-reported compliance behavior is less relationally influenced than other elements of their legal consciousness. This study adds to our understanding of the mechanisms that constitute the production of relational and second-order legal consciousness and it contributes to the development of new research methods to study people's perceptions of law.

Pengaruh Himbauan Pajak, Pemeriksaan Pajak dan Penagihan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak dalam Pelunasan Pajak Penghasilan Badan

That the government's policy in increasing domestic revenue for financing development and public services from the tax sector, among others, is through changing the official assessment levy system to a self-assessment, namely by giving trust to taxpayers to calculate, deposit and self-report taxes owed in accordance with tax regulations. through the submission of an annual notification letter. Annual notification letter is a means for taxpayers to report all business activities of taxpayers during a certain period. As a consequence, the Directorate General of Taxes is obliged to provide services, supervision, guidance and law enforcement, among others through the issuance of tax appeals, tax audit processes and tax collection actions. This study uses quantitative research through a survey method based on a Likert scale by distributing questionnaires to respondents as many as 28 statements. The population used is corporate taxpayers who pay corporate income tax at the office, totaling 104 taxpayers as a sample of all registered taxpayers. Because this research method is parametric statistics, while the research questionnaire made using a Likert scale which is an ordinal scale and is usually used in non-parametric statistical methods, before processing the data obtained is first converted from ordinal data to interval data using the Method of Succesive Interval ( MSI). Data processing was carried out using the IBM SPSS version 26 application. The results showed that partial tax appeals have a positive effect on taxpayer compliance, partial tax audits have a positive effect on taxpayer compliance, partial tax collections have a positive effect on taxpayer compliance and tax appeals, joint tax audits and tax collections, they have a positive influence on taxpayer compliance in the payment of Corporate Income Tax at the Palembang Intermediate Tax Service Office.

DETERMINATION OF RESIDUAL STRESSES IN PIPES

During production, operation, transportation, and aging of finished products, stresses occur in the pipe metal. As a rule, these residual stresses affect the quality of pipes. The presence of residual stresses in products can cause brittle fracture, cracking due to corrosion, reduced elasticity, warping, etc. The development of methods for managing residual stresses in metals and products is the realization of a powerful reserve for improving the quality of metal products, which means increasing the reliability of machinery. The question arises as to which method, convenient in production conditions, should be used to assess residual stresses. A simple and affordable method for estimating residual stresses is needed in production conditions. This paper presents a simplified method for estimating residual stresses in pipes. The purpose of the work is to improve and present a methodology for estimating tangential and axial residual stresses in cold-formed pipes and tubes after heat treatment according to the method of M.M. Davydenko. Research methods: M.M. Davydenko's method for cutting rings and cutting strips from pipes. Calculation of residual stresses. Results. The method for estimation of tangential and axial residual stresses in pipes after cold deformation and after heat treatment is improved and presented. The formulas for calculating residual stresses are given. Practical value. Pipe plants need to estimate residual stresses to develop technological processes for the manufacture of new types of pipes and to meet pipe standards. The improved and presented methodology will help manufacturers in assessing residual stresses. Conclusions. Modern methods for assessing residual stresses have been considered. A methodology for calculating tangential and axial residual stresses according to M.M. Davydenko by cutting rings and cutting strips from the metal of the studied pipes is presented. The methodology is officially registered, which allows it to be used for official assessment of pipe quality.

Rehabilitation of Formalism or “A Monument to the Scientific Error 2.0”: Viktor Shklovsky’s Zhili-byli

Abstract The article analyzes different strategies that Viktor Shklovsky uses in his book of memoirs, Zhili-byli (1964), to re-articulate and re-introduce previously slandered and banned formalism. Sometimes, these strategies disguise such key formalist concepts as ostranenie (defamiliarization) by the less “provocative” terms or mock the official assessments of formalism by intentional contradictions and yawning omissions. Sometimes, they create associative connections that advance the formalist concepts and project them onto social and historical reality. Sometimes, they lead to the invention of new concepts that either distort or modify the logic of early formalism. Thus, in Zhili-byli Shklovsky reintroduces formalism while seemingly repenting for mistakes of the past and rehearsing orthodox aesthetic mantras about the superiority of realism and socialist realism over modernism and the avant-garde.