Food Toxicology is a core course for the major of food quality and safety.The teaching objective is to enable students to acquire the basic theoretical concepts of food toxicology,understand the toxicity and poisoning...Food Toxicology is a core course for the major of food quality and safety.The teaching objective is to enable students to acquire the basic theoretical concepts of food toxicology,understand the toxicity and poisoning mechanisms of exogenous chemicals in food,and thereby achieve the goal of ensuring food safety.This article summarized the teaching process of the course,aiming to enhance students awareness of food safety.Through the course teaching process,in-class experiments,and small topic presentation sessions,it establishes students sense of responsibility from input to output in an all-round manner,in order to provide an objective basis for improving the teaching of this course.展开更多
The social responsibility of small and medium-sized enterprises(SMEs)is very important for themselves and the whole society.The concept and connotation of social responsibility of SMEs have been defined and explained....The social responsibility of small and medium-sized enterprises(SMEs)is very important for themselves and the whole society.The concept and connotation of social responsibility of SMEs have been defined and explained.The research dimensions of previous scholars on corporate social responsibility(CSR)have been reviewed,and an evaluation index system for social responsibility of SMEs has been constructed based on their characteristics,including four key indicators:community,customers,employees,and environment.展开更多
On November 28th,the launch conference and industry exchange seminar on the"CSC9000T Social Responsibility Management System for Textile and Apparel Enterprises(2025 Edition)"was grandly held in Beijing.Du Y...On November 28th,the launch conference and industry exchange seminar on the"CSC9000T Social Responsibility Management System for Textile and Apparel Enterprises(2025 Edition)"was grandly held in Beijing.Du Yuzhou,former President of the China National Textile and Apparel Council,and Chen Shujin,former Vice President,as well as Sun Ruizhe,Secretary of the Party Committee and President of the China National Textile and Apparel Council,and Vice President Yan Yan,witnessed the release of"CSC900OT 2025".展开更多
Although research has examined the financial sector’s response to COVID-19,the role of the cross-border money transfer industry remains unclear.This study investigates the corporate social responsibility(CSR)actions ...Although research has examined the financial sector’s response to COVID-19,the role of the cross-border money transfer industry remains unclear.This study investigates the corporate social responsibility(CSR)actions of 22 cross-border money transfer firms headquartered in Canada,the US,and the UK to determine how they supported stakeholders during the pandemic.Using qualitative data analysis software,we analyze textual data from company websites,press releases,and blogs to assess CSR activities.Our findings show that nine of the 22 cross-border money transfer firms engaged in COVID-related CSR efforts and communicated these actions through their controlled channels.Two out of every three firms that publicized their CSR initiatives during the pandemic were not traded in any stock exchange market.This research has two key implications.First,disclosing CSR initiatives through controlled or uncontrolled channels increases the likelihood of attracting socially conscious customers and investors,which could ultimately lead to higher economic profits.Second,economic profit can create a bandwagon effect,encouraging other money transfer firms to integrate CSR activities into their business models,which may enhance the well-being of the communities they serve and rely upon.展开更多
Burden sharing has been a perennial issue in the transatlantic alliance,primarily entailing cost sharing and responsibility sharing.During the first Trump administration,the dispute over cost sharing had been prominen...Burden sharing has been a perennial issue in the transatlantic alliance,primarily entailing cost sharing and responsibility sharing.During the first Trump administration,the dispute over cost sharing had been prominent,while the Biden administration placed more emphasis on responsibility sharing to facilitate its strategic goal of“outcompeting”China.The Ukraine crisis had prompted a US-Europe consensus on cost sharing,but the urgency of responsibility sharing subsequently increased.The shift from jointly providing the economic resources to extensively sharing the security responsibilities ref lects the recalibration of the US strategic focus and its higher expectations for the role of European allies.Nevertheless,Europe's response to the US call for responsibility sharing has been relatively limited.The responsibility sharing within the US-Europe alliance and their future relationship will be subject to the strategic coordination between the two sides and multiple complex factors.展开更多
This study examines the relationship between ecological awareness,satisfaction,and the intention to participate in environmental protection in Vietnam,focusing on the mediating role of satisfaction and the moderating ...This study examines the relationship between ecological awareness,satisfaction,and the intention to participate in environmental protection in Vietnam,focusing on the mediating role of satisfaction and the moderating effects of social responsibility and ecological knowledge.While ecological awareness is a key driver of pro-environmental behavior,prior research shows that awareness alone does not always translate into concrete actions.To address this issue,we explore how satisfaction with environmental conditions strengthens the awareness-intention link and how personal responsibility and knowledge further enhance this process.Survey data were collected from 4,615 participants across six provinces,representing diverse ecological and socio-economic contexts.Structural equation modeling(SEM)results indicate that ecological awareness positively influences pro-environmental intention,but this effect is significantly stronger when individuals report higher levels of satisfaction.Satisfaction serves as a central mediator,showing that awareness must be complemented by confidence and trust in environmental outcomes to stimulate behavioral commitment.In addition,social responsibility and ecological knowledge moderate these relationships:individuals with greater responsibility and knowledge demonstrate stronger connections between awareness,satisfaction,and intention.The findings contribute to environmental psychology by emphasizing the interaction of cognitive,affective,and normative factors in shaping ecological behavior.For policymakers,the results highlight the need to design interventions that go beyond awareness-raising.Building satisfaction with environmental policies,fostering a sense of responsibility,and strengthening ecological knowledge are crucial for promoting sustainable behaviors and encouraging active citizen participation in environmental protection in Vietnam.展开更多
Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit...Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit risk responsibility,combined with the understanding of the types of audit risk elements related to audit standards,the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks,which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management.Based on this,literature research,case analysis,and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects.The traditional audit risk elements and their relationship models were briefly introduced,and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.展开更多
Drawing on local legitimacy theory,which posits that firms seek acceptance and approval from their local community and stakeholders,we examine the effect of corporate governance(CG)quality on corporate social responsi...Drawing on local legitimacy theory,which posits that firms seek acceptance and approval from their local community and stakeholders,we examine the effect of corporate governance(CG)quality on corporate social responsibility(CSR)activities in Korea.Enhancing CG quality and engaging in CSR activities are increasingly important for firms’long-term sustainability.Using the KEJI-CSR index and the KCGS CG score,we find that CG quality positively influences CSR activities.Specifically,if the CG quality score increases by one standard deviation,CSR improves by approximately 1.6–2.3%of the mean CSR score.Furthermore,the relationship between CG and CSR is stronger for business conglomerates(chaebol-affiliated firms),suggesting that sound CG practices can promote CSR activities more effectively when the interests of management and stakeholders are better aligned.This finding supports local legitimacy theory.Our findings are robust under various tests,including difference-in-differences analysis and propensity score matching.An interesting policy implication is that multinational enterprises or foreign investors should prioritize the CG quality of their local subsidiaries or investee firms.Better CG practices can enhance CSR activities,which are essential for long-term survival in local markets.This study,however,is limited to Korea and may not be generalizable to other emerging markets with different governance structures.展开更多
This paper selects the Corporate Social Responsibility(CSR)index from Hexun.com(2010–2020)and the stock price crash index of China’s Shanghai and Shenzhen A-share listed companies from the China Stock Market&Acc...This paper selects the Corporate Social Responsibility(CSR)index from Hexun.com(2010–2020)and the stock price crash index of China’s Shanghai and Shenzhen A-share listed companies from the China Stock Market&Accounting Research Database(CSMAR)for empirical analysis.By examining the impact of CSR performance on stock price crash risk,this study identifies key relationships and further investigates the moderating role of media promotion and communication as an intermediary to explore the transmission mechanisms and influence between the two.The empirical results indicate that CSR performance is significantly negatively correlated with stock price crash risk,suggesting that strong CSR performance can effectively reduce the likelihood of a stock price crash.Furthermore,additional analysis reveals that media plays a moderating role in the relationship between CSR performance and stock price crash risk.This study aims to contribute to the understanding of the formation mechanisms and analytical paradigms of factors influencing stock price crash risk while providing theoretical support and reference value for risk prevention strategies.展开更多
Taking China’s 2018 value-added tax(VAT)credit refund reform as an exogenous shock to improve VAT neutrality,we use a difference-in-differences approach to explore how the reform affected corporate social responsibil...Taking China’s 2018 value-added tax(VAT)credit refund reform as an exogenous shock to improve VAT neutrality,we use a difference-in-differences approach to explore how the reform affected corporate social responsibility(CSR).We find that the reform motivated firms to improve CSR performance.The reform has a“resource”effect,increasing internal funds and reducing financing costs,thereby enhancing firms’ability to undertake CSR.The reform also has a“reputation”effect,stimulating firms’willingness to engage in CSR to improve their reputations.CSR following the reform increases firm values and reduces bankruptcy risk.Our study provides fresh insights into VAT neutrality theory and is a reference for tax reform in emerging economies.展开更多
This paper develops an economic growth model incorporating China’s Environmental Target Responsibility System(ETRS)to analyze its impact on both economic growth and social welfare.We find that the ETRS’s effect on e...This paper develops an economic growth model incorporating China’s Environmental Target Responsibility System(ETRS)to analyze its impact on both economic growth and social welfare.We find that the ETRS’s effect on economic growth is complex,resulting from the interplay of three key factors:its potential to improve environmental quality,its potential dampening effect on total factor productivity(TFP),and its influence on local government spending on environmental governance.A balanced ETRS can improve environmental quality,promote technological innovation,and enhance social welfare.However,excessively stringent targets and overly emphasized responsibility may lead to declines in both economic growth and social welfare.From the perspective of balancing economic growth and social welfare,we find that the ETRS that maximizes economic growth is less stringent than the ETRS that maximizes social welfare.Crucially,the economic growth cost of shifting from a growth-maximizing to a welfare-maximizing ETRS is minimal.In other words,significant improvements in environmental quality and public well-being can be achieved without substantially sacrificing economic dynamism.This paper attempts to model China’s unique environmental target assessment system within the framework of endogenous growth theory,offering a new perspective for understanding the dynamic relationship between economic growth and environmental quality in China.展开更多
In a recent interview with Beijing Review,Wang Chaoguang,former director of the Institute of World History,Chinese Academy of Social Sciences,explained why victory over fascism should be commemorated eight!decades on....In a recent interview with Beijing Review,Wang Chaoguang,former director of the Institute of World History,Chinese Academy of Social Sciences,explained why victory over fascism should be commemorated eight!decades on.Edited excerpts from the interview follow:Why do Chinese sources often refer to World War II(WWII)as the World Anti-Fascist War?How are they di!erent and what is the relationship between the two?展开更多
Enterprises are the primary entities responsible for the multi-governance of climate risks.Nevertheless,the obligations and duty performance systems for directors,as outlined in the new Company Law of the People’s Re...Enterprises are the primary entities responsible for the multi-governance of climate risks.Nevertheless,the obligations and duty performance systems for directors,as outlined in the new Company Law of the People’s Republic of China(the new Company Law),fall short of adequately addressing the internal demands necessary for effectively managing climate risks.Therefore,it is essential to enhance these systems by incorporating specific duties for directors related to climate issues.The accountability of directors for a company’s liability regarding damages caused by climate change is rooted in the evolving purpose of China’s Company Law,the directors’duty of diligence,and the practical demand for emission reduction.Pursuant to the directors’duties set forth by the Company Law,directors’climate responsibilities mainly include two aspects:diligence and loyalty.Diligence primarily involves the total or partial failure to consider and manage foreseeable significant climate risks.Loyalty pertains to the intentional neglect of significant climate-related risks or to decision-making that does not align with the principle of maximizing the company’s interests.To enforce directors’climate responsibilities,it is necessary to introduce provisions within the Company Law that address directors’duties to control climate risks and establish appropriate compensatory measures.Furthermore,developing evidence standards for directors’liability and overcoming the limitations associated with the objects of directors’fiduciary duties is crucial.In light of the“dual carbon”goals and the foreseeability of significant financial risks posed by climate change,directors are obliged to integrate climate change considerations into corporate strategy,supervision,and disclosure,thereby contributing to the restructure of the regulatory framework governing directors’responsibilities towards green and low-carbon transformation.展开更多
I come from Slovenia,a small but ambitious country from Central Europe.I study at the Faculty of Electrical Engineering at the University of Ljublgana.I have the privilege of being one of the first young ambassadors o...I come from Slovenia,a small but ambitious country from Central Europe.I study at the Faculty of Electrical Engineering at the University of Ljublgana.I have the privilege of being one of the first young ambassadors of standardization not only in Slovenia but of this generation across the entire world.展开更多
BACKGROUND Sorafenib has been the conventional treatment for advanced hepatocellular carcinoma(HCC)since 2008.While radiological complete responses are extremely rare,improved supportive care and multidisciplinary app...BACKGROUND Sorafenib has been the conventional treatment for advanced hepatocellular carcinoma(HCC)since 2008.While radiological complete responses are extremely rare,improved supportive care and multidisciplinary approaches in clinical practice may explain the recent increase in case reports and retrospective series documenting such responses.CASE SUMMARY This case series describes 3 patients with advanced HCC who achieved durable complete responses using first-line sorafenib therapy,even in the presence of portal vein thrombosis or extrahepatic spread,and highlights the potential for sustained remission in selected patients.Dermatologic toxicity and non-viral etiology may correlate with favorable outcomes;however,reliable predictive biomarkers for sorafenib response are lacking.CONCLUSION Future research into the etiology and molecular differences in HCC is necessary to develop more personalized therapy options.展开更多
To achieve the goals of sustainable development of the energy system and the construction of a lowcarbon society,this study proposes a multi-energy storage collaborative optimization strategy for industrial park that ...To achieve the goals of sustainable development of the energy system and the construction of a lowcarbon society,this study proposes a multi-energy storage collaborative optimization strategy for industrial park that integrates the laddered carbon trading mechanism with demand response.Firstly,a dual dimensional DR model is constructed based on the characteristics of load elasticity.The alternativeDRenables flexible substitution of energy loads through complementary conversion of electricity/heat/cold multi-energy sources,while the price DR relies on timeof-use electricity price signals to guide load spatiotemporal migration;Secondly,the LCT mechanism is introduced to achieve optimal carbon emission costs through a tiered carbon quota allocation mechanism.On this basis,an optimization decision model is established with the core objective of maximizing the annual net profit of the park.The objective function takes into account energy sales revenue,generator unit costs,and investment and operation costs of multiple types of energy storage facilities.Themodel constraint system covers three key dimensions:dynamic operation constraints of power generation units,including unit output limits,ramping capability,and minimum start-stop time;the physical boundary of an electric/hot/cold multi-energy storage system involves energy storage capacity and charge/discharge efficiency;The multi-energy network coupling balance equation ensures that the energy conversion and transmission process satisfies the law of conservation of energy.Using CPLEX mathematical programming solver for simulation verification,construct an energy storage capacity configuration decision process that includes LCT-DR synergistic effect.The research results show that compared with the traditional single energy storage configuration mode,this strategy effectively enhances the economic feasibility and engineering practicality of industrial park operation by coordinating demand side resource scheduling and finely controlling carbon costs,while maintaining stable system operation.Its methodological framework provides a technical path that combines theoretical rigor and practical operability for the low-carbon transformation of regional integrated energy systems.展开更多
Foliar uptake of airborne metal(loid)s plays a crucial role in metal(loid)accumulation in plant organs and is influ-enced by the size and emission sources of aerosols.Given the high enrichment of toxic metal(loid)s in...Foliar uptake of airborne metal(loid)s plays a crucial role in metal(loid)accumulation in plant organs and is influ-enced by the size and emission sources of aerosols.Given the high enrichment of toxic metal(loid)s in submicron-scale particulates(PM1),this study established a PM1 exposure system to examine airborne metal(loid)accu-mulation and foliar physiological responses in Oryza sativa L.The results showed that the concentrations of Cu,Zn,As,Pb,and Cd in the leaves and grains were influenced not only by the airborne metal(loid)levels but also by the specific nature of the PM1 particles.The quantitative model for PM1-associated Pb entry into leaf tissue indicated that foliar Pb accumulation was primarily driven by particle adhesion,followed by hydrophilic pene-tration and trans-stomatal liquid film migration,accounting for 87%–89%of the total accumulation.The strong hygroscopicity and high Pb activity of PM1 emitted from waste incineration(WI)increased the Pb absorption coefficient via the hydrophilic and liquid film migration pathway.In contrast,the high hydrophobicity of PM1 from coal burning(CB)led to greater retention of Pb on leaf surfaces.Both foliar reactive oxygen metabolism and photosynthesis indices were sensitive to air pollution.Foliar metal(loid)accumulation and airborne PM1 concentration accounted for the variance in physiological responses in rice leaves.Our results also indicated that Pb was the key element in PM1 emissions from both coal burning(CB)and waste incineration(WI)responsible for significant physiological changes in rice leaves.展开更多
Post-translational modifications(PTMs)regulate the occurrence and development of cancer,and lactylation modification is a new form of PTMs.Recent studies have found that lactic acid modification can regulate the immun...Post-translational modifications(PTMs)regulate the occurrence and development of cancer,and lactylation modification is a new form of PTMs.Recent studies have found that lactic acid modification can regulate the immune tolerance of cancer cells.The classical theory holds that prostate apoptosis response-4(PAR-4)is a tumor suppressor protein.However,our recent research has found that PAR-4 has a biological function of promoting cancer in hepatocellular carcinoma(HCC),and our analysis shows that PAR-4 can be modified of lactic acid.These research evidences suggest that PAR-4 lactylation modification may drive immune tolerance in HCC.Therefore,inhibiting PAR-4 lactylation modification is very likely to increase the sensitivity of HCC to immunotherapy.展开更多
Owing to the inherent limitation of the internal pulse ionization chamber within the AlphaGUARD PQ2000 radon monitor,that is,its inability to discriminate the energy levels of α particles,the ingress of^(220)Rn from ...Owing to the inherent limitation of the internal pulse ionization chamber within the AlphaGUARD PQ2000 radon monitor,that is,its inability to discriminate the energy levels of α particles,the ingress of^(220)Rn from the surrounding environment,along with its decay progeny,poses a substantive challenge in accurately determining the^(222)Rn concentration in the measurement outcomes.Among these,the protracted influence primarily stems from the two enduring decay progenies,namely^(212)Pb with a half-life of 10.64 h and^(212)Bi with a half-life of 60.54 min.This study explored the influence of^(220)Rn progeny on the measurement results of an AlphaGUARD PQ2000 radon monitor by developing a theoretical calculation model.The response coefficient related to the residual^(220)Rn progeny within the AlphaGUARD PQ2000 radon monitor was experimentally validated.In addition,this study investigated the effects of temperature and wind speed on the sensitivity of the instrument to^(220)Rn gas.The research findings revealed commendable agreement between the experimentally measured response coefficients of the residual^(220)Rn progeny and the corresponding values derived from the theoretical model.Notably,both the response coefficients of the AlphaGUARD PQ2000 radon monitor to^(220)Rn gas and its internal residual^(220)Rn progeny increased with elevated temperatures and increased wind speeds,providing a reference for correcting the impact of^(220)Rn and its progeny on the measurement results of^(222)Rn concentration obtained using the AlphaGUARD PQ2000 radon monitor.展开更多
By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed ...By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed to take environmental responsibility.Based on economic development and environmental protection,some suggestions on environmental protection were proposed from the perspective of perfecting environmental responsibility of tourism company in order to realize win-win of economic development and environmental protection.展开更多
基金Supported by Sichuan Pig Innovation Team of National Modern Agricultural Industrial Technology System(SCCXTD-2025-8)China Agricultural Industry Research System(CARS-43).
文摘Food Toxicology is a core course for the major of food quality and safety.The teaching objective is to enable students to acquire the basic theoretical concepts of food toxicology,understand the toxicity and poisoning mechanisms of exogenous chemicals in food,and thereby achieve the goal of ensuring food safety.This article summarized the teaching process of the course,aiming to enhance students awareness of food safety.Through the course teaching process,in-class experiments,and small topic presentation sessions,it establishes students sense of responsibility from input to output in an all-round manner,in order to provide an objective basis for improving the teaching of this course.
基金2022 Anhui Province Key Humanities and Social Science Projects(2022AH052219)Provincial Quality Engineering Projects in 2022(2022tsgsp065)2024 Anhui Province Key Humanities and Social Science Projects(2024AH053142).
文摘The social responsibility of small and medium-sized enterprises(SMEs)is very important for themselves and the whole society.The concept and connotation of social responsibility of SMEs have been defined and explained.The research dimensions of previous scholars on corporate social responsibility(CSR)have been reviewed,and an evaluation index system for social responsibility of SMEs has been constructed based on their characteristics,including four key indicators:community,customers,employees,and environment.
文摘On November 28th,the launch conference and industry exchange seminar on the"CSC9000T Social Responsibility Management System for Textile and Apparel Enterprises(2025 Edition)"was grandly held in Beijing.Du Yuzhou,former President of the China National Textile and Apparel Council,and Chen Shujin,former Vice President,as well as Sun Ruizhe,Secretary of the Party Committee and President of the China National Textile and Apparel Council,and Vice President Yan Yan,witnessed the release of"CSC900OT 2025".
文摘Although research has examined the financial sector’s response to COVID-19,the role of the cross-border money transfer industry remains unclear.This study investigates the corporate social responsibility(CSR)actions of 22 cross-border money transfer firms headquartered in Canada,the US,and the UK to determine how they supported stakeholders during the pandemic.Using qualitative data analysis software,we analyze textual data from company websites,press releases,and blogs to assess CSR activities.Our findings show that nine of the 22 cross-border money transfer firms engaged in COVID-related CSR efforts and communicated these actions through their controlled channels.Two out of every three firms that publicized their CSR initiatives during the pandemic were not traded in any stock exchange market.This research has two key implications.First,disclosing CSR initiatives through controlled or uncontrolled channels increases the likelihood of attracting socially conscious customers and investors,which could ultimately lead to higher economic profits.Second,economic profit can create a bandwagon effect,encouraging other money transfer firms to integrate CSR activities into their business models,which may enhance the well-being of the communities they serve and rely upon.
文摘Burden sharing has been a perennial issue in the transatlantic alliance,primarily entailing cost sharing and responsibility sharing.During the first Trump administration,the dispute over cost sharing had been prominent,while the Biden administration placed more emphasis on responsibility sharing to facilitate its strategic goal of“outcompeting”China.The Ukraine crisis had prompted a US-Europe consensus on cost sharing,but the urgency of responsibility sharing subsequently increased.The shift from jointly providing the economic resources to extensively sharing the security responsibilities ref lects the recalibration of the US strategic focus and its higher expectations for the role of European allies.Nevertheless,Europe's response to the US call for responsibility sharing has been relatively limited.The responsibility sharing within the US-Europe alliance and their future relationship will be subject to the strategic coordination between the two sides and multiple complex factors.
基金funded by Hue University,VietNam under grant number DHH2023-03-178.
文摘This study examines the relationship between ecological awareness,satisfaction,and the intention to participate in environmental protection in Vietnam,focusing on the mediating role of satisfaction and the moderating effects of social responsibility and ecological knowledge.While ecological awareness is a key driver of pro-environmental behavior,prior research shows that awareness alone does not always translate into concrete actions.To address this issue,we explore how satisfaction with environmental conditions strengthens the awareness-intention link and how personal responsibility and knowledge further enhance this process.Survey data were collected from 4,615 participants across six provinces,representing diverse ecological and socio-economic contexts.Structural equation modeling(SEM)results indicate that ecological awareness positively influences pro-environmental intention,but this effect is significantly stronger when individuals report higher levels of satisfaction.Satisfaction serves as a central mediator,showing that awareness must be complemented by confidence and trust in environmental outcomes to stimulate behavioral commitment.In addition,social responsibility and ecological knowledge moderate these relationships:individuals with greater responsibility and knowledge demonstrate stronger connections between awareness,satisfaction,and intention.The findings contribute to environmental psychology by emphasizing the interaction of cognitive,affective,and normative factors in shaping ecological behavior.For policymakers,the results highlight the need to design interventions that go beyond awareness-raising.Building satisfaction with environmental policies,fostering a sense of responsibility,and strengthening ecological knowledge are crucial for promoting sustainable behaviors and encouraging active citizen participation in environmental protection in Vietnam.
基金Key Project of Fujian Provincial University Application Technology Engineering Center for E-commerce,“Research on Improving the Risk Relationship Model of Localized Audit Risk Factors in the Digital Economy Background”(Project number:DZSW24-3).
文摘Based on the objective reality that audit risk responsibility has mainly been attributed to certified public accountants in the past,and audit standards have not specifically divided the entities responsible for audit risk responsibility,combined with the understanding of the types of audit risk elements related to audit standards,the differences in the understanding of audit risk and its relationship model application caused by the different audit cultures in China and the West have led to a bias of Chinese certified public accountants to bear inspection risks,which affects their professional enthusiasm and continues to cause accounting firms to be lazy in audit quality management.Based on this,literature research,case analysis,and logical deduction methods were used to redefine the concept of audit risk from the perspective of risk responsibility subjects.The traditional audit risk elements and their relationship models were briefly introduced,and the identification of audit risk elements and optimization of audit risk relationship models were systematically demonstrated.
文摘Drawing on local legitimacy theory,which posits that firms seek acceptance and approval from their local community and stakeholders,we examine the effect of corporate governance(CG)quality on corporate social responsibility(CSR)activities in Korea.Enhancing CG quality and engaging in CSR activities are increasingly important for firms’long-term sustainability.Using the KEJI-CSR index and the KCGS CG score,we find that CG quality positively influences CSR activities.Specifically,if the CG quality score increases by one standard deviation,CSR improves by approximately 1.6–2.3%of the mean CSR score.Furthermore,the relationship between CG and CSR is stronger for business conglomerates(chaebol-affiliated firms),suggesting that sound CG practices can promote CSR activities more effectively when the interests of management and stakeholders are better aligned.This finding supports local legitimacy theory.Our findings are robust under various tests,including difference-in-differences analysis and propensity score matching.An interesting policy implication is that multinational enterprises or foreign investors should prioritize the CG quality of their local subsidiaries or investee firms.Better CG practices can enhance CSR activities,which are essential for long-term survival in local markets.This study,however,is limited to Korea and may not be generalizable to other emerging markets with different governance structures.
基金R&D Program of Beijing Municipal Education Commission(Grant No.SM202210005007)。
文摘This paper selects the Corporate Social Responsibility(CSR)index from Hexun.com(2010–2020)and the stock price crash index of China’s Shanghai and Shenzhen A-share listed companies from the China Stock Market&Accounting Research Database(CSMAR)for empirical analysis.By examining the impact of CSR performance on stock price crash risk,this study identifies key relationships and further investigates the moderating role of media promotion and communication as an intermediary to explore the transmission mechanisms and influence between the two.The empirical results indicate that CSR performance is significantly negatively correlated with stock price crash risk,suggesting that strong CSR performance can effectively reduce the likelihood of a stock price crash.Furthermore,additional analysis reveals that media plays a moderating role in the relationship between CSR performance and stock price crash risk.This study aims to contribute to the understanding of the formation mechanisms and analytical paradigms of factors influencing stock price crash risk while providing theoretical support and reference value for risk prevention strategies.
基金Scientific Research Project of Higher Education Institutions in Hebei Province in 2025“Research on Government Procurement-Driven Green Governance of Hebei’s Manufacturing Industry”(Project No.:QN2025662)Social Science Fund of Hebei Province in 2024“Research on Informal Environmental Regulation Promoting Green Development of Hebei’s Manufacturing Industry”(Project No.:HB24GL036)Hebei Provincial Social Science Development Research Project,“Study on the Constraints and Implementation Paths of the Transformation from Dual Control of Energy Consumption to Dual Control of Carbon Emissions in Hebei Province”(Project No.:HBSKFZ25QN199)。
文摘Taking China’s 2018 value-added tax(VAT)credit refund reform as an exogenous shock to improve VAT neutrality,we use a difference-in-differences approach to explore how the reform affected corporate social responsibility(CSR).We find that the reform motivated firms to improve CSR performance.The reform has a“resource”effect,increasing internal funds and reducing financing costs,thereby enhancing firms’ability to undertake CSR.The reform also has a“reputation”effect,stimulating firms’willingness to engage in CSR to improve their reputations.CSR following the reform increases firm values and reduces bankruptcy risk.Our study provides fresh insights into VAT neutrality theory and is a reference for tax reform in emerging economies.
基金supported by the National Social Science Fund of China(NSSFC)Project“Research on Economic Growth Theory”(Grant No.22VRC176)the National Natural Science Foundation of China(NSFC)Project“Economic Dynamic Equilibrium and Optimal Regulation Policy Framework Design in the Process of Population Aging”(Grant No.72342033)+1 种基金NSFC Project“Research on the Macroeconomic Impact Mechanism of Local Government Land Allocation Behavior”(Grant No.72003211)the Central University of Finance and Economics Youth Research Innovation Team Support Program Project“Research on Data-Based Platform Anti-Monopoly Regulation”(Grant No.20230047).
文摘This paper develops an economic growth model incorporating China’s Environmental Target Responsibility System(ETRS)to analyze its impact on both economic growth and social welfare.We find that the ETRS’s effect on economic growth is complex,resulting from the interplay of three key factors:its potential to improve environmental quality,its potential dampening effect on total factor productivity(TFP),and its influence on local government spending on environmental governance.A balanced ETRS can improve environmental quality,promote technological innovation,and enhance social welfare.However,excessively stringent targets and overly emphasized responsibility may lead to declines in both economic growth and social welfare.From the perspective of balancing economic growth and social welfare,we find that the ETRS that maximizes economic growth is less stringent than the ETRS that maximizes social welfare.Crucially,the economic growth cost of shifting from a growth-maximizing to a welfare-maximizing ETRS is minimal.In other words,significant improvements in environmental quality and public well-being can be achieved without substantially sacrificing economic dynamism.This paper attempts to model China’s unique environmental target assessment system within the framework of endogenous growth theory,offering a new perspective for understanding the dynamic relationship between economic growth and environmental quality in China.
文摘In a recent interview with Beijing Review,Wang Chaoguang,former director of the Institute of World History,Chinese Academy of Social Sciences,explained why victory over fascism should be commemorated eight!decades on.Edited excerpts from the interview follow:Why do Chinese sources often refer to World War II(WWII)as the World Anti-Fascist War?How are they di!erent and what is the relationship between the two?
基金funded by“Research on the Implementation and Compliance Mechanism of the Paris Agreement under the New Situation of International Climate Governance”(18SFB3047)a Young and Middle-aged Scholar Project of the Ministry of Justice.
文摘Enterprises are the primary entities responsible for the multi-governance of climate risks.Nevertheless,the obligations and duty performance systems for directors,as outlined in the new Company Law of the People’s Republic of China(the new Company Law),fall short of adequately addressing the internal demands necessary for effectively managing climate risks.Therefore,it is essential to enhance these systems by incorporating specific duties for directors related to climate issues.The accountability of directors for a company’s liability regarding damages caused by climate change is rooted in the evolving purpose of China’s Company Law,the directors’duty of diligence,and the practical demand for emission reduction.Pursuant to the directors’duties set forth by the Company Law,directors’climate responsibilities mainly include two aspects:diligence and loyalty.Diligence primarily involves the total or partial failure to consider and manage foreseeable significant climate risks.Loyalty pertains to the intentional neglect of significant climate-related risks or to decision-making that does not align with the principle of maximizing the company’s interests.To enforce directors’climate responsibilities,it is necessary to introduce provisions within the Company Law that address directors’duties to control climate risks and establish appropriate compensatory measures.Furthermore,developing evidence standards for directors’liability and overcoming the limitations associated with the objects of directors’fiduciary duties is crucial.In light of the“dual carbon”goals and the foreseeability of significant financial risks posed by climate change,directors are obliged to integrate climate change considerations into corporate strategy,supervision,and disclosure,thereby contributing to the restructure of the regulatory framework governing directors’responsibilities towards green and low-carbon transformation.
文摘I come from Slovenia,a small but ambitious country from Central Europe.I study at the Faculty of Electrical Engineering at the University of Ljublgana.I have the privilege of being one of the first young ambassadors of standardization not only in Slovenia but of this generation across the entire world.
文摘BACKGROUND Sorafenib has been the conventional treatment for advanced hepatocellular carcinoma(HCC)since 2008.While radiological complete responses are extremely rare,improved supportive care and multidisciplinary approaches in clinical practice may explain the recent increase in case reports and retrospective series documenting such responses.CASE SUMMARY This case series describes 3 patients with advanced HCC who achieved durable complete responses using first-line sorafenib therapy,even in the presence of portal vein thrombosis or extrahepatic spread,and highlights the potential for sustained remission in selected patients.Dermatologic toxicity and non-viral etiology may correlate with favorable outcomes;however,reliable predictive biomarkers for sorafenib response are lacking.CONCLUSION Future research into the etiology and molecular differences in HCC is necessary to develop more personalized therapy options.
基金funded by Science and Technology Projects from State Grid Corporation of China,(Research on Adaptive Balance Optimization and Simulation Technology of Industrial community Energy System with High Proportion of Distributed Energy,No.:5100-202355752A-3-4-SY).
文摘To achieve the goals of sustainable development of the energy system and the construction of a lowcarbon society,this study proposes a multi-energy storage collaborative optimization strategy for industrial park that integrates the laddered carbon trading mechanism with demand response.Firstly,a dual dimensional DR model is constructed based on the characteristics of load elasticity.The alternativeDRenables flexible substitution of energy loads through complementary conversion of electricity/heat/cold multi-energy sources,while the price DR relies on timeof-use electricity price signals to guide load spatiotemporal migration;Secondly,the LCT mechanism is introduced to achieve optimal carbon emission costs through a tiered carbon quota allocation mechanism.On this basis,an optimization decision model is established with the core objective of maximizing the annual net profit of the park.The objective function takes into account energy sales revenue,generator unit costs,and investment and operation costs of multiple types of energy storage facilities.Themodel constraint system covers three key dimensions:dynamic operation constraints of power generation units,including unit output limits,ramping capability,and minimum start-stop time;the physical boundary of an electric/hot/cold multi-energy storage system involves energy storage capacity and charge/discharge efficiency;The multi-energy network coupling balance equation ensures that the energy conversion and transmission process satisfies the law of conservation of energy.Using CPLEX mathematical programming solver for simulation verification,construct an energy storage capacity configuration decision process that includes LCT-DR synergistic effect.The research results show that compared with the traditional single energy storage configuration mode,this strategy effectively enhances the economic feasibility and engineering practicality of industrial park operation by coordinating demand side resource scheduling and finely controlling carbon costs,while maintaining stable system operation.Its methodological framework provides a technical path that combines theoretical rigor and practical operability for the low-carbon transformation of regional integrated energy systems.
基金supported by the National Natural Science Foundation of China(Nos.42077367 and 21677123).
文摘Foliar uptake of airborne metal(loid)s plays a crucial role in metal(loid)accumulation in plant organs and is influ-enced by the size and emission sources of aerosols.Given the high enrichment of toxic metal(loid)s in submicron-scale particulates(PM1),this study established a PM1 exposure system to examine airborne metal(loid)accu-mulation and foliar physiological responses in Oryza sativa L.The results showed that the concentrations of Cu,Zn,As,Pb,and Cd in the leaves and grains were influenced not only by the airborne metal(loid)levels but also by the specific nature of the PM1 particles.The quantitative model for PM1-associated Pb entry into leaf tissue indicated that foliar Pb accumulation was primarily driven by particle adhesion,followed by hydrophilic pene-tration and trans-stomatal liquid film migration,accounting for 87%–89%of the total accumulation.The strong hygroscopicity and high Pb activity of PM1 emitted from waste incineration(WI)increased the Pb absorption coefficient via the hydrophilic and liquid film migration pathway.In contrast,the high hydrophobicity of PM1 from coal burning(CB)led to greater retention of Pb on leaf surfaces.Both foliar reactive oxygen metabolism and photosynthesis indices were sensitive to air pollution.Foliar metal(loid)accumulation and airborne PM1 concentration accounted for the variance in physiological responses in rice leaves.Our results also indicated that Pb was the key element in PM1 emissions from both coal burning(CB)and waste incineration(WI)responsible for significant physiological changes in rice leaves.
基金supported by the National Natural Science Foundation of China(Nos.82573045,82460602,82560459)the Hainan Provincial Graduate Student Innovative Research Project(No.Qhys2024-440).
文摘Post-translational modifications(PTMs)regulate the occurrence and development of cancer,and lactylation modification is a new form of PTMs.Recent studies have found that lactic acid modification can regulate the immune tolerance of cancer cells.The classical theory holds that prostate apoptosis response-4(PAR-4)is a tumor suppressor protein.However,our recent research has found that PAR-4 has a biological function of promoting cancer in hepatocellular carcinoma(HCC),and our analysis shows that PAR-4 can be modified of lactic acid.These research evidences suggest that PAR-4 lactylation modification may drive immune tolerance in HCC.Therefore,inhibiting PAR-4 lactylation modification is very likely to increase the sensitivity of HCC to immunotherapy.
基金supported by the National Natural Science Foundation of China(No.12175102)Hunan Provincial Natural Science Foundation(No.2022JJ40346)the 2022 Hunan Provincial University Student Innovation and Entrepreneurship Training Program(No.S202210555144).
文摘Owing to the inherent limitation of the internal pulse ionization chamber within the AlphaGUARD PQ2000 radon monitor,that is,its inability to discriminate the energy levels of α particles,the ingress of^(220)Rn from the surrounding environment,along with its decay progeny,poses a substantive challenge in accurately determining the^(222)Rn concentration in the measurement outcomes.Among these,the protracted influence primarily stems from the two enduring decay progenies,namely^(212)Pb with a half-life of 10.64 h and^(212)Bi with a half-life of 60.54 min.This study explored the influence of^(220)Rn progeny on the measurement results of an AlphaGUARD PQ2000 radon monitor by developing a theoretical calculation model.The response coefficient related to the residual^(220)Rn progeny within the AlphaGUARD PQ2000 radon monitor was experimentally validated.In addition,this study investigated the effects of temperature and wind speed on the sensitivity of the instrument to^(220)Rn gas.The research findings revealed commendable agreement between the experimentally measured response coefficients of the residual^(220)Rn progeny and the corresponding values derived from the theoretical model.Notably,both the response coefficients of the AlphaGUARD PQ2000 radon monitor to^(220)Rn gas and its internal residual^(220)Rn progeny increased with elevated temperatures and increased wind speeds,providing a reference for correcting the impact of^(220)Rn and its progeny on the measurement results of^(222)Rn concentration obtained using the AlphaGUARD PQ2000 radon monitor.
基金Supported by Innovation Fund of Huazhong Agricultural University in 2009( 52204-10027)~~
文摘By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed to take environmental responsibility.Based on economic development and environmental protection,some suggestions on environmental protection were proposed from the perspective of perfecting environmental responsibility of tourism company in order to realize win-win of economic development and environmental protection.
