With the continuous progress of automatic driving technology,automatic driving technology standards are gradually affecting the determination of criminal responsibility for traffic accidents in China.At present,the ch...With the continuous progress of automatic driving technology,automatic driving technology standards are gradually affecting the determination of criminal responsibility for traffic accidents in China.At present,the characteristics and tendency of China's automatic driving technology standards present the situation of high policy relevance coexisting with low normative binding,professionalism coexist with barriers,forefront coexist with ambiguity.Therefore,challenges are presented both theoretically and practically on the determination of criminal responsibility based on automatic driving technology standard..In this regard,the misunderstanding should be clarified in theory:The legal order under the automatic driving technology standard has constitutionality and systematic,and there is a balance between the frontier of automatic driving technology development and the lagging of criminal law.The automatic driving technology risk level system should be built to clarify the boundary of the effectiveness of criminal law norms,seeking fora breakthrough in the application of the establishment of a comprehensive judgment system of the risks and accidents and the system of evidence to prove the system,which clarifies the determination of criminal responsibility under the automatic driving technology standard.This essay hopes to pursue breakthroughs in the application-to establish a comprehensive judgment system of risks and accidents as well as an evidence proof system,so as to clarify the determination of criminal responsibility under automatic driving technology standards.展开更多
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
CNPC Abu Dhabi actively fulfills its overseas social responsibilities,continuously deepens local integration and cultural exchanges,and promotes people-to-people ties between China and foreign countries.It continuousl...CNPC Abu Dhabi actively fulfills its overseas social responsibilities,continuously deepens local integration and cultural exchanges,and promotes people-to-people ties between China and foreign countries.It continuously explores and practices educational cooperation,cultural dissemination,and international exchanges and is committed to building diverse interactive platforms that promote cross-cultural understanding and friendly cooperation.Through long-term commitment to public welfare and active participation in local community development,the company has effectively enhanced its international image and influence,demonstrating CNPC’s character as a central state-owned enterprise that embraces openness,inclusiveness,and win-win cooperation.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
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
The interplay between gut microbiota and host health has attracted significant interest in the animal science community.Maintaining gut microbiota homeostasis by supplementing probiotics to treat clinical conditions l...The interplay between gut microbiota and host health has attracted significant interest in the animal science community.Maintaining gut microbiota homeostasis by supplementing probiotics to treat clinical conditions like calf diarrhea is an emerging area of research nowadays because of increased concerns regarding antimicrobial resistance(AMR)and drug residues in animal products.Probiotics reduce the incidence of calf diarrhea by increasing the gut microbiota diversity and richness with more commensal bacteria such as Lactobacillus and Bifidobacterium that produce antimicrobial compounds,as well as modulating the immune response by increasing cytokines,Interleukin-2(IL-2),IL-4,IL-6,IL-10,and reducing tumor necrosis factor-α(TNF-α),by increasing production of antibodies,especially immunoglobulin E(Ig E),also Ig G,differentiating naive Th lymphocytes(Tho)into Th1,hence stimulate innate immunity and prime the adaptive immune response.Specific probiotic strains of bacteria and yeast(Saccharomyces cerevisiae)derived probiotics maintain the integrity of the intestinal barrier.In this review,data are being organized to address the role of probiotics in treating calf diarrhea by modulating gut microbiota and stimulating an immune response against notorious pathogens,to present animal and veterinary scientists and nutritionists with a new concept to treat infectious diseases from the perspective of the gut microbiota,increasing animal health,performance,and welfare.In conclusion,health status and gut microbiome are strongly interlinked.Research data indicated a significant reduction in the incidence of diarrhea after probiotic administration.If interrelations between probiotics and existing gut microbiota are explored more quantitatively,novel antibiotic substitutes can emerge in the future.展开更多
Reinforced concrete(RC)columns are often subjected to off-central explosion due to the uncertainty of blast locations.However,few studies have focused on the dynamic response of RC columns under offcentral explosions....Reinforced concrete(RC)columns are often subjected to off-central explosion due to the uncertainty of blast locations.However,few studies have focused on the dynamic response of RC columns under offcentral explosions.A field blast experiment was conducted under close-in explosion with varying detonation offset distances(0 m,0.5 m,and 1 m),the overpressure load and dynamic responses of the full-scale RC columns were measured.Compared with the centrally detonated condition,a relative offset distance of 1.67 decreases the maximum and residual deflections of the RC column by 16.8%and 21.4%,respectively,while increasing the maximum and residual support rotations by 24.7%and 17.8%.Based on the experimental results,a theoretical model was proposed that considers the detonation location and charge mass,boundary conditions,axial compression ratio and material properties.The theoretical model exhibited good agreement with the experimental results,with prediction errors below 10%for both maximum and residual deflection.The effects of parameters were analyzed,and it indicated that an increase in offset distance results in decreased maximum and residual deflections but an increased support angle,thereby exacerbating damage.Higher axial load ratio,span-depth ratio,and longitudinal reinforcement ratio reduce both deflections and support angle.Additionally,a rapid method to predict the maximum and residual deflection of RC columns under off-central blast loading was also proposed based on the Generalized Regression Neural Network(GRNN).Eleven features which related to the RC column properties and the blast characteristics were used in the training process of GRNN,and accurate predictions were achieved with prediction errors within 20%.This study fills the gap in predicting the dynamic response of RC columns under off-central explosion,providing valuable references for blast-resistant design.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
Tinnitus is a concerning condition that affects most adults worldwide,with a prevalence of 6.7%.Theories of tinnitus have explained that an increase in spontaneous neural activity at the level of the thalamus could in...Tinnitus is a concerning condition that affects most adults worldwide,with a prevalence of 6.7%.Theories of tinnitus have explained that an increase in spontaneous neural activity at the level of the thalamus could induce tinnitus.There are no standardized objective tests for tinnitus assessment because of its multifaceted nature.Hence,the current study aimed to explore the effect of Tinnitus on Latency and Amplitude of the Auditory Middle Latency Response in Audiological Attendees.The study recruited 50 individuals(25 normals and 25 individuals with tinnitus)who underwent audiological evaluations like Pure tone audiometry,immittance,pitch and loudness matching,THI and middle latency response.The IHS program was used to record MLR,which was obtained using tone burst stimuli of 500 Hz,1 KHz,2 KHz,and 4 KHz at a rate of 7.1/s with a constant duration of 5 ms,for a total of 1500 sweeps.As a covariate,pure tone thresholds were one of the variabilities that were addressed by ANCOVA.The amplitude of the Pa component varied significantly between the tinnitus and control groups,according to the MLR data and no other components of MLR reached that significance.Furthermore,there was no discernible variation in the latency or amplitude of MLR among any of the other components.The latency of the waveforms increased as the stimulus frequency increased.Karl Pearson correlation coefficient showed no significant correlation between THI scores and any of the outcome measures except for Pa amplitude.As the Pa component of MLR showed maximum changes between controls and individuals with tinnitus,the Pa component could be considered a potential tool for identifying neurophysiological changes related to tinnitus.展开更多
Field-effect nanofluidic transistors(FENTs),biomimicking the structure and functionality of neuron,act as biological transistors with the ability to gate switching responses to external stimuli.The switching ratio has...Field-effect nanofluidic transistors(FENTs),biomimicking the structure and functionality of neuron,act as biological transistors with the ability to gate switching responses to external stimuli.The switching ratio has been verified to evaluate the performance of FENTs,but until recently,the response time,another crucial indicator,has been ignored.Employing finite-element method,we investigated the relationship among gate charge,switching ratio and response time by divisionally manipulating gate charge,including entrance surface and the surface of confinement space,for ion transport to optimize switching capability.The dual-split gate charge on FENTs exhibits synergistic effect on switching response.Based on the two regional gate charge on FENTs,multivalence ions in lower concentration,high aspect ratio and single channel show higher switching ratio but longer response time compared to monovalent ions.The findings highlight the necessity of balancing these two signals in FENTs and offer insights for optimizing their design and expanding applications to dual-signal-detection iontronics.展开更多
Objective:To explore the relationship between anesthetic depth and surgical stress response in minimally invasive cardiothoracic surgery.Methods:A total of 89 patients who underwent thoracoscopic minimally invasive ca...Objective:To explore the relationship between anesthetic depth and surgical stress response in minimally invasive cardiothoracic surgery.Methods:A total of 89 patients who underwent thoracoscopic minimally invasive cardiothoracic surgery in our hospital from June 2024 to December 2024 were selected as the research objects.They were divided into the light anesthesia group(n=45)and the deep anesthesia group(n=44).The vital signs at different intraoperative nodes and perioperative stress status of the two groups were compared.Results:Before lesion resection and after surgery,the mean arterial pressure and heart rate of the deep anesthesia group were lower than those of the light anesthesia group,with statistically significant differences.Conclusion:In thoracoscopic minimally invasive cardiothoracic surgery,deep anesthesia can effectively control the patient’s surgical stress response,but the postoperative awakening time is longer;patients under light anesthesia have a shorter awakening time,but the intraoperative stress response is obvious.展开更多
基金The National Social Science Foundation Youth Project of China:Research on the collaborative govemance path of administrative law and criminal law against dangerous driving behaviors in the digital-intelligent society(25CFX108)。
文摘With the continuous progress of automatic driving technology,automatic driving technology standards are gradually affecting the determination of criminal responsibility for traffic accidents in China.At present,the characteristics and tendency of China's automatic driving technology standards present the situation of high policy relevance coexisting with low normative binding,professionalism coexist with barriers,forefront coexist with ambiguity.Therefore,challenges are presented both theoretically and practically on the determination of criminal responsibility based on automatic driving technology standard..In this regard,the misunderstanding should be clarified in theory:The legal order under the automatic driving technology standard has constitutionality and systematic,and there is a balance between the frontier of automatic driving technology development and the lagging of criminal law.The automatic driving technology risk level system should be built to clarify the boundary of the effectiveness of criminal law norms,seeking fora breakthrough in the application of the establishment of a comprehensive judgment system of the risks and accidents and the system of evidence to prove the system,which clarifies the determination of criminal responsibility under the automatic driving technology standard.This essay hopes to pursue breakthroughs in the application-to establish a comprehensive judgment system of risks and accidents as well as an evidence proof system,so as to clarify the determination of criminal responsibility under automatic driving technology standards.
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CNPC Abu Dhabi actively fulfills its overseas social responsibilities,continuously deepens local integration and cultural exchanges,and promotes people-to-people ties between China and foreign countries.It continuously explores and practices educational cooperation,cultural dissemination,and international exchanges and is committed to building diverse interactive platforms that promote cross-cultural understanding and friendly cooperation.Through long-term commitment to public welfare and active participation in local community development,the company has effectively enhanced its international image and influence,demonstrating CNPC’s character as a central state-owned enterprise that embraces openness,inclusiveness,and win-win cooperation.
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.
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.
基金financial support from the Postdoctoral Fellowship Program of China Postdoctoral Science Foundation(GZC20230718)。
文摘The interplay between gut microbiota and host health has attracted significant interest in the animal science community.Maintaining gut microbiota homeostasis by supplementing probiotics to treat clinical conditions like calf diarrhea is an emerging area of research nowadays because of increased concerns regarding antimicrobial resistance(AMR)and drug residues in animal products.Probiotics reduce the incidence of calf diarrhea by increasing the gut microbiota diversity and richness with more commensal bacteria such as Lactobacillus and Bifidobacterium that produce antimicrobial compounds,as well as modulating the immune response by increasing cytokines,Interleukin-2(IL-2),IL-4,IL-6,IL-10,and reducing tumor necrosis factor-α(TNF-α),by increasing production of antibodies,especially immunoglobulin E(Ig E),also Ig G,differentiating naive Th lymphocytes(Tho)into Th1,hence stimulate innate immunity and prime the adaptive immune response.Specific probiotic strains of bacteria and yeast(Saccharomyces cerevisiae)derived probiotics maintain the integrity of the intestinal barrier.In this review,data are being organized to address the role of probiotics in treating calf diarrhea by modulating gut microbiota and stimulating an immune response against notorious pathogens,to present animal and veterinary scientists and nutritionists with a new concept to treat infectious diseases from the perspective of the gut microbiota,increasing animal health,performance,and welfare.In conclusion,health status and gut microbiome are strongly interlinked.Research data indicated a significant reduction in the incidence of diarrhea after probiotic administration.If interrelations between probiotics and existing gut microbiota are explored more quantitatively,novel antibiotic substitutes can emerge in the future.
基金financially supported by the National Natural Science Foundation of China(Grants No.12472399)。
文摘Reinforced concrete(RC)columns are often subjected to off-central explosion due to the uncertainty of blast locations.However,few studies have focused on the dynamic response of RC columns under offcentral explosions.A field blast experiment was conducted under close-in explosion with varying detonation offset distances(0 m,0.5 m,and 1 m),the overpressure load and dynamic responses of the full-scale RC columns were measured.Compared with the centrally detonated condition,a relative offset distance of 1.67 decreases the maximum and residual deflections of the RC column by 16.8%and 21.4%,respectively,while increasing the maximum and residual support rotations by 24.7%and 17.8%.Based on the experimental results,a theoretical model was proposed that considers the detonation location and charge mass,boundary conditions,axial compression ratio and material properties.The theoretical model exhibited good agreement with the experimental results,with prediction errors below 10%for both maximum and residual deflection.The effects of parameters were analyzed,and it indicated that an increase in offset distance results in decreased maximum and residual deflections but an increased support angle,thereby exacerbating damage.Higher axial load ratio,span-depth ratio,and longitudinal reinforcement ratio reduce both deflections and support angle.Additionally,a rapid method to predict the maximum and residual deflection of RC columns under off-central blast loading was also proposed based on the Generalized Regression Neural Network(GRNN).Eleven features which related to the RC column properties and the blast characteristics were used in the training process of GRNN,and accurate predictions were achieved with prediction errors within 20%.This study fills the gap in predicting the dynamic response of RC columns under off-central explosion,providing valuable references for blast-resistant design.
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Tinnitus is a concerning condition that affects most adults worldwide,with a prevalence of 6.7%.Theories of tinnitus have explained that an increase in spontaneous neural activity at the level of the thalamus could induce tinnitus.There are no standardized objective tests for tinnitus assessment because of its multifaceted nature.Hence,the current study aimed to explore the effect of Tinnitus on Latency and Amplitude of the Auditory Middle Latency Response in Audiological Attendees.The study recruited 50 individuals(25 normals and 25 individuals with tinnitus)who underwent audiological evaluations like Pure tone audiometry,immittance,pitch and loudness matching,THI and middle latency response.The IHS program was used to record MLR,which was obtained using tone burst stimuli of 500 Hz,1 KHz,2 KHz,and 4 KHz at a rate of 7.1/s with a constant duration of 5 ms,for a total of 1500 sweeps.As a covariate,pure tone thresholds were one of the variabilities that were addressed by ANCOVA.The amplitude of the Pa component varied significantly between the tinnitus and control groups,according to the MLR data and no other components of MLR reached that significance.Furthermore,there was no discernible variation in the latency or amplitude of MLR among any of the other components.The latency of the waveforms increased as the stimulus frequency increased.Karl Pearson correlation coefficient showed no significant correlation between THI scores and any of the outcome measures except for Pa amplitude.As the Pa component of MLR showed maximum changes between controls and individuals with tinnitus,the Pa component could be considered a potential tool for identifying neurophysiological changes related to tinnitus.
基金supported by the Natural Science Foundation of Guangdong Province,China (No.2025A1515011654)the National Natural Science Foundation of China (No.22090053)+3 种基金the Fundamental Research Funds for National Universities,China University of Geosciences (Wuhan)support from the program of China Scholarships Council (No.202406410155)Young Elite Scientists Sponsorship Program by CAST-Doctoral Student Special Plansupport from the S&T Special Program of Huzhou (No.2024GZ07)。
文摘Field-effect nanofluidic transistors(FENTs),biomimicking the structure and functionality of neuron,act as biological transistors with the ability to gate switching responses to external stimuli.The switching ratio has been verified to evaluate the performance of FENTs,but until recently,the response time,another crucial indicator,has been ignored.Employing finite-element method,we investigated the relationship among gate charge,switching ratio and response time by divisionally manipulating gate charge,including entrance surface and the surface of confinement space,for ion transport to optimize switching capability.The dual-split gate charge on FENTs exhibits synergistic effect on switching response.Based on the two regional gate charge on FENTs,multivalence ions in lower concentration,high aspect ratio and single channel show higher switching ratio but longer response time compared to monovalent ions.The findings highlight the necessity of balancing these two signals in FENTs and offer insights for optimizing their design and expanding applications to dual-signal-detection iontronics.
文摘Objective:To explore the relationship between anesthetic depth and surgical stress response in minimally invasive cardiothoracic surgery.Methods:A total of 89 patients who underwent thoracoscopic minimally invasive cardiothoracic surgery in our hospital from June 2024 to December 2024 were selected as the research objects.They were divided into the light anesthesia group(n=45)and the deep anesthesia group(n=44).The vital signs at different intraoperative nodes and perioperative stress status of the two groups were compared.Results:Before lesion resection and after surgery,the mean arterial pressure and heart rate of the deep anesthesia group were lower than those of the light anesthesia group,with statistically significant differences.Conclusion:In thoracoscopic minimally invasive cardiothoracic surgery,deep anesthesia can effectively control the patient’s surgical stress response,but the postoperative awakening time is longer;patients under light anesthesia have a shorter awakening time,but the intraoperative stress response is obvious.
