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
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
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 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
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
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
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
Human agency has become increasingly limited in complex systems with increasingly automated decision-making capabilities.For instance,human occupants are passengers and do not have direct vehicle control in fully auto...Human agency has become increasingly limited in complex systems with increasingly automated decision-making capabilities.For instance,human occupants are passengers and do not have direct vehicle control in fully automated cars(i.e.,driverless cars).An interesting question is whether users are responsible for the accidents of these cars.Normative ethical and legal analyses frequently argue that individuals should not bear responsibility for harm beyond their control.Here,we consider human judgment of responsibility for accidents involving fully automated cars through three studies with seven experiments(N=2668).We compared the responsibility attributed to the occupants in three conditions:an owner in his private fully automated car,a passenger in a driverless robotaxi,and a passenger in a conventional taxi,where none of these three occupants have direct vehicle control over the involved vehicles that cause identical pedestrian injury.In contrast to normative analyses,we show that the occupants of driverless cars(private cars and robotaxis)are attributed more responsibility than conventional taxi passengers.This dilemma is robust across different contexts(e.g.,participants from China vs the Republic of Korea,participants with first-vs third-person perspectives,and occupant presence vs absence).Furthermore,we observe that this is not due to the perception that these occupants have greater control over driving but because they are more expected to foresee the potential consequences of using driverless cars.Our findings suggest that when driverless vehicles(private cars and taxis)cause harm,their users may face more social pressure,which public discourse and legal regulations should manage appropriately.展开更多
This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises...This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises and conducts an in-depth analysis of the problems and influencing factors related to the social responsibility aberrations of online audiovisual enterprises. Drawing upon social responsibility theory and collaborative governance theory, this research constructs a social responsibility guidance and governance system guided by the public, supported by the voluntary fulfillment of responsibilities by online audiovisual enterprises, and based on the collaborative participation of diverse stakeholders. It explores and optimizes the implementation pathways of this system, providing theoretical support and practical guidance for promoting the sustainable development of online audiovisual enterprises. Furthermore, it aims to contribute to the creation of a harmonious Internet ecosystem.展开更多
This study aims to address the problems existing in the ideological and political education of postgraduate students,and combines the implementation of the mentor responsibility system to explore the role orientation,...This study aims to address the problems existing in the ideological and political education of postgraduate students,and combines the implementation of the mentor responsibility system to explore the role orientation,work content,and practical effects of mentors in the ideological and political education of postgraduate students.Through questionnaire surveys,interviews,and other research methods,the current situation of ideological and political education of postgraduate students under the mentor responsibility system is analyzed,and corresponding optimization strategies are proposed.展开更多
This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 202...This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 2021.This study conclude that the more responsible companies have higher returns and are less affected by this event than the less responsible companies;the less responsible companies have lower returns.The companies with better CSR have a lower impact on their supply chains when faced with disruptions in the supply chain.展开更多
It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough e...It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.展开更多
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.
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.
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supported by the National Natural Science Foundation of China(72071143)。
文摘Human agency has become increasingly limited in complex systems with increasingly automated decision-making capabilities.For instance,human occupants are passengers and do not have direct vehicle control in fully automated cars(i.e.,driverless cars).An interesting question is whether users are responsible for the accidents of these cars.Normative ethical and legal analyses frequently argue that individuals should not bear responsibility for harm beyond their control.Here,we consider human judgment of responsibility for accidents involving fully automated cars through three studies with seven experiments(N=2668).We compared the responsibility attributed to the occupants in three conditions:an owner in his private fully automated car,a passenger in a driverless robotaxi,and a passenger in a conventional taxi,where none of these three occupants have direct vehicle control over the involved vehicles that cause identical pedestrian injury.In contrast to normative analyses,we show that the occupants of driverless cars(private cars and robotaxis)are attributed more responsibility than conventional taxi passengers.This dilemma is robust across different contexts(e.g.,participants from China vs the Republic of Korea,participants with first-vs third-person perspectives,and occupant presence vs absence).Furthermore,we observe that this is not due to the perception that these occupants have greater control over driving but because they are more expected to foresee the potential consequences of using driverless cars.Our findings suggest that when driverless vehicles(private cars and taxis)cause harm,their users may face more social pressure,which public discourse and legal regulations should manage appropriately.
文摘This paper aims to analyze the present conditions of the social responsibility ecosystem in online audiovisual enterprises in the digital age. It focuses on the governance of social responsibility in these enterprises and conducts an in-depth analysis of the problems and influencing factors related to the social responsibility aberrations of online audiovisual enterprises. Drawing upon social responsibility theory and collaborative governance theory, this research constructs a social responsibility guidance and governance system guided by the public, supported by the voluntary fulfillment of responsibilities by online audiovisual enterprises, and based on the collaborative participation of diverse stakeholders. It explores and optimizes the implementation pathways of this system, providing theoretical support and practical guidance for promoting the sustainable development of online audiovisual enterprises. Furthermore, it aims to contribute to the creation of a harmonious Internet ecosystem.
基金Chang’an University Graduate Student Ideological and Political Education Innovation Demonstration Pro-ject(No.300103740013)Education Science Research Project of China Association of Transportation Education(No.JT2022YB222)+1 种基金Research Project on Education and Teaching Reform at Chang’an Dublin International College of Transpor-tation at Chang’an University(No.CDIC-JG-200301)Construction Project for Continuous Improvement of National First-Class Courses on Interchangeability and Measurement Technology(No.300103230119)。
文摘This study aims to address the problems existing in the ideological and political education of postgraduate students,and combines the implementation of the mentor responsibility system to explore the role orientation,work content,and practical effects of mentors in the ideological and political education of postgraduate students.Through questionnaire surveys,interviews,and other research methods,the current situation of ideological and political education of postgraduate students under the mentor responsibility system is analyzed,and corresponding optimization strategies are proposed.
文摘This study aims to investigate whether Corporate Social Responsibility(CSR)activities reduce supply chain disruptions by examining the impact of the Suez Canal obstruction on the Ever Given container ship in March 2021.This study conclude that the more responsible companies have higher returns and are less affected by this event than the less responsible companies;the less responsible companies have lower returns.The companies with better CSR have a lower impact on their supply chains when faced with disruptions in the supply chain.
文摘It is imperative to aggressively advocate for and transmit the ideas of corporate social responsibility as Chinese family enterprises transition into the phase of corporate inheritance.This study conducts a thorough examination of existing literature to elucidate the concept and model of western corporate social responsibility.It also analyses the current state of Chinese corporate social responsibility and highlights the fulfilment of corporate social responsibility by private enterprises.Furthermore,it specifically investigates the significance of family enterprises in promoting and preserving the culture of corporate responsibility.Lastly,it delves into the correlation between corporate social responsibility and family enterprises.This study presents the process of transmission and inheritance of Chinese family firms,focusing on the influence of Chinese traditional culture,the original purpose of enterprise development,and enterprise image.
