Property tax income of local authorities has become more challenging due to robust developments. Property tax revenue is the main income for local authorities that are used to pay for services and maintenance in the l...Property tax income of local authorities has become more challenging due to robust developments. Property tax revenue is the main income for local authorities that are used to pay for services and maintenance in the local authority administrative areas. However, the amount of revenue collected is decreasing due to the serious problem of property tax arrears that affects the administrative system and as a corollary, the delivery of services by local authorities. The performance measurement of property tax is very important in order to manage the services, and for maintenance and development of sustainable local authorities. Therefore, this paper represents a review of the Malaysian local authority property tax collection performance. The rating system is applied to address the performance of property tax collection in Malaysia. The result revealed that most of the property tax collection in Malaysia performed under inadequate level. Property tax collection statistics for the research include the total revenue and property tax arrears for each local authority in Malaysia within five years from 2004 to 2007. It is expected that this property tax performance will be employed as a basis to pursue the appropriate, innovative, and creative approaches for local authorities in Malaysia.展开更多
The reinforcement effect of a reconstruction scheme for a steel factory building was investigated using finite element method and dynamic performance test. The workshop concerned is a portal frame structure with four ...The reinforcement effect of a reconstruction scheme for a steel factory building was investigated using finite element method and dynamic performance test. The workshop concerned is a portal frame structure with four spans and two slope roofs, of which ten columns need cutting for expanding span. The design and reconstruction project of column-cut supported by joist were introduced, which includes column reinforcement, connection rebuilding between brackets and crane beams, and the changing of rigid joint into hinge joint. The construction scheme was put forward in the light of the characteristics of the reinforcement and reconstruction. Spot test of dynamic performance on the workshop and comparison with theoretical analysis results show that the column-cut supported by joist design is effective and the reconstruction project is successful.展开更多
Application of Balanced Scorecard （BSC） is not so successful in China in the past few years. This paper is to represent how the company Sichuan Ertan Industrial Corporation （SEICO）, design performance evaluation s...Application of Balanced Scorecard （BSC） is not so successful in China in the past few years. This paper is to represent how the company Sichuan Ertan Industrial Corporation （SEICO）, design performance evaluation system to improve its efficiency and effectiveness and satisfy customers＇ needs with the help of BSC principles and methodology. It is found from this case study that the key steps to design performance evaluation system are to： （1） link strategy and performance measurements at company-level; （2） decompose them into all the members in all the units at all the levels of that company; and （3） tie them to an incentive plan. Those steps have not been detailed in publications by Kaplan and Norton.展开更多
International joint ventures （IJVs） have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV perform...International joint ventures （IJVs） have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms＇ international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other.展开更多
文摘Property tax income of local authorities has become more challenging due to robust developments. Property tax revenue is the main income for local authorities that are used to pay for services and maintenance in the local authority administrative areas. However, the amount of revenue collected is decreasing due to the serious problem of property tax arrears that affects the administrative system and as a corollary, the delivery of services by local authorities. The performance measurement of property tax is very important in order to manage the services, and for maintenance and development of sustainable local authorities. Therefore, this paper represents a review of the Malaysian local authority property tax collection performance. The rating system is applied to address the performance of property tax collection in Malaysia. The result revealed that most of the property tax collection in Malaysia performed under inadequate level. Property tax collection statistics for the research include the total revenue and property tax arrears for each local authority in Malaysia within five years from 2004 to 2007. It is expected that this property tax performance will be employed as a basis to pursue the appropriate, innovative, and creative approaches for local authorities in Malaysia.
基金Supported by Program for New Century Excellent Talents in University (No. NCET-06-0228)
文摘The reinforcement effect of a reconstruction scheme for a steel factory building was investigated using finite element method and dynamic performance test. The workshop concerned is a portal frame structure with four spans and two slope roofs, of which ten columns need cutting for expanding span. The design and reconstruction project of column-cut supported by joist were introduced, which includes column reinforcement, connection rebuilding between brackets and crane beams, and the changing of rigid joint into hinge joint. The construction scheme was put forward in the light of the characteristics of the reinforcement and reconstruction. Spot test of dynamic performance on the workshop and comparison with theoretical analysis results show that the column-cut supported by joist design is effective and the reconstruction project is successful.
文摘Application of Balanced Scorecard （BSC） is not so successful in China in the past few years. This paper is to represent how the company Sichuan Ertan Industrial Corporation （SEICO）, design performance evaluation system to improve its efficiency and effectiveness and satisfy customers＇ needs with the help of BSC principles and methodology. It is found from this case study that the key steps to design performance evaluation system are to： （1） link strategy and performance measurements at company-level; （2） decompose them into all the members in all the units at all the levels of that company; and （3） tie them to an incentive plan. Those steps have not been detailed in publications by Kaplan and Norton.
文摘International joint ventures （IJVs） have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms＇ international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other.
