To practice the constitutional provision that “The state respects and protects human rights”, we should clarify its connotation. The understanding of human rights is a natural requirement and the key. In domestic ac...To practice the constitutional provision that “The state respects and protects human rights”, we should clarify its connotation. The understanding of human rights is a natural requirement and the key. In domestic academia, human rights are considered natural rights and interpreted as “moral rights that everyone should enjoy as a human being”, hoping to provide theoretical support for the development of the system centered on the basic rights of citizens in China.Although it reveals the universal moral connotation of human rights, it does not cover the normative connotation of human rights as common international standards. Therefore, it is impossible to fully clarify the functional significance of the provision. It is conducive to scientifically clarifying the relationship between human rights and basic civil rights,better improving the institutional protection of human rights in China,and promoting the building of a community with a shared future for mankind to interpret human rights as common international standards that everyone should enjoy for human dignity based on the development of the international legal order under the Charter of the United Nations since the end of the World War Ⅱ.展开更多
Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical an...Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in profit shifting and notable changes in reported profit margins, particularly influenced by actions related to debt shifting and strategic management of intellectual property assets. These findings underscore the strong connection between these effects and various factors such as investment destinations, asset portfolios, and industry classifications. The results imply a prospective decline in the incidence of cross-border tax avoidance by Chinese multinational entities and demonstrate the potential of emerging international tax cooperation frameworks for curbing the global tax avoidance practices of multinational corporations.展开更多
The digital health landscape in Uganda is plagued by problems with interoperability and sustainability, due to fragmentation and a lack of integrated digital health solutions. This can be partly attributed to the abse...The digital health landscape in Uganda is plagued by problems with interoperability and sustainability, due to fragmentation and a lack of integrated digital health solutions. This can be partly attributed to the absence of policies on the interoperability of data, as well as the fact that there is no common goal to make digital data and data infrastructure interoperable across the data ecosystem. The promulgation of the FAIR Guidelines in 2016 brought together various data stewards and stakeholders to adopt a common vision on data management and enable greater interoperability. This article explores the potential of enhancing digital health interoperability through FAIR by analysing the digital solutions piloted in Uganda and their sustainability. It looks at the factors that are currently hindering interoperability by examining existing digital health solutions in Uganda, such as the Digital Health Atlas Uganda(DHA-U) and Uganda Digital Health Dashboard(UDHD). The level of FAIRness of the two dashboards was determined using the FAIR Evaluation Services tool. Analysis was also carried out to discover the level of FAIRness of the digital health solutions within the dashboards and the most frequently used software applications and data standards by the different digital health interventions in Uganda.展开更多
The exchange of information between transmission system operators(TSOs)and distribution system operators(DSOs)is a common practice.However,the evolution of the regulatory frameworks in Europe has increased the need fo...The exchange of information between transmission system operators(TSOs)and distribution system operators(DSOs)is a common practice.However,the evolution of the regulatory frameworks in Europe has increased the need for enhancing TSO-DSO data exchange and interoperability.This paper provides an overview of the TSO-DSO data exchanges and demonstrates the best practices using International Electrotechnical Commission(IEC)common information model(CIM),including the implementation of IEC common grid model exchange standard(CGMES),and discussion of the corresponding advantages,disadvantages,and challenges.Furthermore,this paper evaluates and reports the activities already carried out within European projects,with particular focus on TSO-DSO interoperability.Finally,this paper concludes the need for TSOs and DSOs to rely on standard-based solutions when performing TSO-DSO data exchange,which enables the efficient operation and development of the future power systems.展开更多
基金supported by the project “Research on Contemporary Western Political Human Rights Theory”(Project No.CSHRS2020-03ZD)of the China Society for Human Rights Studies(CSHRS)the project “Research on Contemporary China’s Human Rights Judicial Interpretation” (Project No.16BFX023) of the National Social Science Fund of China。
文摘To practice the constitutional provision that “The state respects and protects human rights”, we should clarify its connotation. The understanding of human rights is a natural requirement and the key. In domestic academia, human rights are considered natural rights and interpreted as “moral rights that everyone should enjoy as a human being”, hoping to provide theoretical support for the development of the system centered on the basic rights of citizens in China.Although it reveals the universal moral connotation of human rights, it does not cover the normative connotation of human rights as common international standards. Therefore, it is impossible to fully clarify the functional significance of the provision. It is conducive to scientifically clarifying the relationship between human rights and basic civil rights,better improving the institutional protection of human rights in China,and promoting the building of a community with a shared future for mankind to interpret human rights as common international standards that everyone should enjoy for human dignity based on the development of the international legal order under the Charter of the United Nations since the end of the World War Ⅱ.
基金The authors are grateful for the support of the National Social Science Foundation of China(No.23ZDA097).
文摘Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in profit shifting and notable changes in reported profit margins, particularly influenced by actions related to debt shifting and strategic management of intellectual property assets. These findings underscore the strong connection between these effects and various factors such as investment destinations, asset portfolios, and industry classifications. The results imply a prospective decline in the incidence of cross-border tax avoidance by Chinese multinational entities and demonstrate the potential of emerging international tax cooperation frameworks for curbing the global tax avoidance practices of multinational corporations.
基金VODAN-Africathe Philips Foundation+2 种基金the Dutch Development Bank FMOCORDAIDthe GO FAIR Foundation for supporting this research
文摘The digital health landscape in Uganda is plagued by problems with interoperability and sustainability, due to fragmentation and a lack of integrated digital health solutions. This can be partly attributed to the absence of policies on the interoperability of data, as well as the fact that there is no common goal to make digital data and data infrastructure interoperable across the data ecosystem. The promulgation of the FAIR Guidelines in 2016 brought together various data stewards and stakeholders to adopt a common vision on data management and enable greater interoperability. This article explores the potential of enhancing digital health interoperability through FAIR by analysing the digital solutions piloted in Uganda and their sustainability. It looks at the factors that are currently hindering interoperability by examining existing digital health solutions in Uganda, such as the Digital Health Atlas Uganda(DHA-U) and Uganda Digital Health Dashboard(UDHD). The level of FAIRness of the two dashboards was determined using the FAIR Evaluation Services tool. Analysis was also carried out to discover the level of FAIRness of the digital health solutions within the dashboards and the most frequently used software applications and data standards by the different digital health interventions in Uganda.
基金the OneNet,TDX-ASSIST,EU-SysFlex,and INTER-RFACE projects funded by the European Union's Horizon 2020 Research and Innovation Programme(especially under Grants No.957739,No.774500,No.773505,and No.824330).
文摘The exchange of information between transmission system operators(TSOs)and distribution system operators(DSOs)is a common practice.However,the evolution of the regulatory frameworks in Europe has increased the need for enhancing TSO-DSO data exchange and interoperability.This paper provides an overview of the TSO-DSO data exchanges and demonstrates the best practices using International Electrotechnical Commission(IEC)common information model(CIM),including the implementation of IEC common grid model exchange standard(CGMES),and discussion of the corresponding advantages,disadvantages,and challenges.Furthermore,this paper evaluates and reports the activities already carried out within European projects,with particular focus on TSO-DSO interoperability.Finally,this paper concludes the need for TSOs and DSOs to rely on standard-based solutions when performing TSO-DSO data exchange,which enables the efficient operation and development of the future power systems.
