Not in Control,but Liable?Attributing Human Responsibility for Fully Automated Vehicle Accidents

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.

Research on the Collaborative Governance of Social Responsibility in Online Audiovisual 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.

Practice and Exploration of Ideological and Political Education for Postgraduate Students Under the Mentor Responsibility System

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.

Corporate Social Responsibility and Shipping Supply Chain Risks

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.

The Correlation between Corporate Social Responsibility(CSR)and Chinese Family Enterprises in China

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.

The Impact of Some Family Variables on the Dimension of Social Responsibility

The current study discusses the social and psychological studies conducted on the concept of the social responsibility, as well as the symbolic interactive trend as a theoretical basis for interpretation; moreover, discussing the social responsibility in the light of family variables. The aim of this study is to investigate the family variables, including domicile, parents＇ education, their age, the type of work they do, family size, and family income. As to the social responsibility＇s dimensions for sample selected for this study; hence, it includes personal, ethical, national, environmental, health, and social responsibility. The current study adopted the descriptive approach along with a demographic data form and the social responsibility＇s scale. The sample selected consisted of 330 female students from various colleges within King Abdulaziz University. The results indicated that there was an impact on all the variables, thus such impact was in favor of those living in rural areas as to the ethical dimension and in favor of urban people as to the dimensions of accountability, parents＇ level of education, parents＇ seniority, working mothers, greater family size, and higher income.

Research on Corporate Social Responsibility Evaluation Based on Improved CRITIC-TOPSIS—A Case Study of Listed Companies in China’s Pharmaceutical Distribution Industry

Corporate social responsibility (CSR) has garnered considerable attention from countries, institutions, enterprises and social groups. However, the lack of research on CSR evaluation system for industries has impeded its development and construction across various industries. Therefore, given the close association of pharmaceutical distribution enterprises with personal health, there exists a pressing need to explore the CSR in this domain. This paper establishes a CSR evaluation index system for pharmaceutical distribution enterprises, employing a combination of documentary analysis and in-depth interviews. This index system comprises 7 CSR criterion layers (e.g., responsible governance and employee responsibility) and 56 index layers. 25 listed companies in China’s pharmaceutical distribution industry are chosen as research objects, and this study also establishes an evaluation model for the CSR of pharmaceutical distribution companies through the improved Criteria Importance Though Intercrieria Correlation (CRITIC) method combined with The Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. The empirical analysis reveals that the responsible governance criterion layer and the social development criterion layer demonstrate the best performance, while the supplier, customer and patient responsibility criterion layer exhibit the worst performance.

Inter-Provincial Transaction Model in Two-Level ElectricityMarket Considering Carbon Emission and Consumption Responsibility Weights

In the context of the joint operation of China’s intra-provincial markets and inter-provincial trading,how to meet the load demand and energy consumption using inter-provincial renewable energy trading is a key problem.The combined operation of intra-provincial and inter-provincial markets provides a new way for provincial power companies to optimize and clear the intra-provincial power market,complete the intra-provincial consumption responsibility weight index,and consume renewable energy across provinces and regions.This paper combines power generation and consumption within the province,uses inter-provincial renewable energy trading tomeet the load demand within the province and completes the index of intra-provincial consumption responsibility weights.The intra-provincial market trading and inter-provincial market clearing are respectively taken as the upper and lower levels of the model.Under the two-level electricity market operation framework,the upper-level model aims to minimize the expected total operating cost within the province considering the carbon emission cost and the weight of the consumption responsibility,while the lower-level model aims to minimize the inter-provincial renewable energy purchasing cost.Finally,the influence of inter-provincial transaction mechanism,risk aversion coefficient,voucher price,and responsibility weight on operating cost is analyzed.Simulation is used to verify that the proposed model can meet the requirements of the provincial load power consumption and the consumption responsibility weight index,and promote the consumption of renewable energy.

Dynamic model and driving strategy of corporate social responsibility

Corporate social responsibility is the inevitable requirement for the survival and development of enterprises in modern society,as well as the basic guarantee for the sustainable development of economy and society.In order to analyze the driving factors of corporate social responsibility from both internal and external aspects,the dynamic model of corporate social responsibility was constructed,and the driving strategies of corporate social responsibility were also suggested.The driving factors of corporate social responsibility include not only the external constraints of policies,regulations and stakeholders,but also the internal requirements of the sustainable development of enterprises.Only when the external driving force is transformed into the spontaneous and conscious responsibility behavior of the enterprise,can the enterprise achieve its due effect.Moreover,in order to better fulfill the social responsibility,enterprise should build a management system of social responsibility,enhance the awareness of social responsibility,and promote the effective implementation of social responsibility projects.The relevant department should strengthen the all-round supervision of corporate social responsibility,and further improve the policies,laws and regulations related to social responsibility.Enterprises should strengthen communication with stakeholders,actively disclose social responsibility information,and constantly improve social responsibility behavior.By implementing social responsibility,enterprise can improve its business environment,enhance corporate brand image and core competitiveness,and promote the sustainable development of economy and society.

Corporate Social Responsibility and Green Innovation-The Mediating Effect of Financing Constraints

Green innovation has become a strategic direction for the country and enterprises,and it is an important facet in achieving high-quality economic development.Whether corporate social responsibility(CSR),as a key competitive strategy for achieving sustainable economic development,can promote corporate green innovation and the path of evolution has become a hot topic of current research.This paper takes Chinese manufacturing A share listed companies as its sample and uses Stata sofware to conduct regression analysis to test the relationship between CSR,financing constraints,and green innovation,respectively.It further distinguishes the sample into different technological properties and different regions to study the degree of differentiation of the mediating effect on financing constraints.The results show that CSR can not only directly promote corporate green innovation,but that it also can further positively influence corporate green innovation by alleviating financing constraints.Financing constraints play a mediating role in the relationship between CSR and green innovation,especially in enterprises with strong innovation demand and in regions with high levels of regional economic development.The findings enrich the research perspective on the relationship between CSR and green innovation and provide realistic data support for subsequent studies.

Corporate Social Responsibility Perception and Happiness of Employees:Evidence From Disney Resort in China

In recent years,many scholars have discussed good corporate culture,such as corporate social responsibility.The study investigates the relationship between employee perceptions of corporate social responsibility(CSR)and happiness in China’s resort industry.Four types of corporate social responsibilities are economic,legal,ethical,and discretionary.The study is an empirical study conducted to survey full-time workers who are working in Disney Resort,China.257 effective samples have been collected.The result implicated that the Disney Resort employees’corporate social responsibility perception positively affects happiness.Economic,legal,ethical,and discretionary responsibility all positively affect happiness.

Research on the Relationship Between Human Resource Management and Corporate Environmental Responsibility

The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corporate environmental responsibility assumes a pivotal role.This paper aims to investigate the interplay between human resource management practices and corporate environmental responsibility.The study employs various factors of human resource management practices as independent variables,using the current environmental status quo and environmental innovation capacity as intermediary variables,and adopts multiple regression analysis to scrutinize the influencing factors of corporate environmental responsibility.The findings underscore that when the working environment is favorable,enterprise human resource management practices can effectively enhance corporate environmental responsibility.Furthermore,when supported by environmentally responsible behavior,these human resources practices exhibit a positive influence on a company’s environmental responsibility.Consequently,this study provides practical recommendations for enhancing corporate environmental responsibility.

Systematic analysis of corporate environmental responsibility:elements,structure,function,and principles

Corporate Environmental Responsibility(CER) is the subsystem of Corporate Social Responsibility(CSR),which continues to increase prominence in the global economy.Nowadays,CER becomes more important in corporate sustainable development.Based on Carroll's pyramid mode of CSR,this article explores the systematic feature of CER.From a systematic perspective,it sorts out its elements,structure,function,and principles of CER.And the four levels of economic,legal,ethical,and charitable structure are emphasized.With these considerations interpreted into practice,success will be achieved in potential cost savings,technological innovation,increased public acceptance,and better relations with governments.

Way to Push Ahead Corporate Social Responsibility Report System in China

According to the analysis and statistics of relevant institution, it is a prominent problem that CSR reports generally become a mere formality. Through the analysis on the causes, it finds that it is inevitable for the phenomenon. Thus, we proposed to improve the cultivation mechanism of corporate responsibility by ex- panding and advancing the subject and the object, as well as the contents, of fi- nancial analysis in order to push ahead with CSR report in China.

Study on Environmental Protection during Agricultural Eco-tourism Development in Guangzhou City——From the Perspective of Perfecting Environmental Responsibility System of Tourism Company

By taking Guangzhou City for example,a series of environmental problems brought by agricultural ecological tourism were analyzed from the perspective of environmental degradation caused by that tourism company failed to take environmental responsibility.Based on economic development and environmental protection,some suggestions on environmental protection were proposed from the perspective of perfecting environmental responsibility of tourism company in order to realize win-win of economic development and environmental protection.

Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.

Correction of Corporation Value Assessment Model Based on Corporate Social Responsibility

The performance of corporate social responsibility is conducive to the con- tinuous improvement of their profitability, and promotes the upgrading of corporation value. However, it is difficult to confirm, calculate and check the costs and benefits brought by the implementation of corporate social responsibility under the current ac- counting theory system, so it is difficult to estimate whether the fulfillment of corpo- rate social responsibility has any effects on the corporation value assessment. Therefore, based on corporate social responsibility, the correction mode of corpora- tion value assessment is put forward.

Application Responsibility Accounting to Sustainable Development in Vietnam Manufacturers： An Empirical Study

Vietnamese enterprises continue to face serious difficulties due to the influence of fmancial crisis in the past years. One of efficent management tools at present in the process of decision-making in management, operation, and control of the administrator＇s business operations, strengthen development of Vietnamese enterprises is Responsibility Accounting （RA）. However, responsibility accounting in general is a very new content in both theoretical and practice in Viet Nam. Therefore, determining theoretical framework of responsibility accounting and the level of responsibility accounting application enables enterprise administrators to make a decision exactly, promptly and comprehensively as content of important argument. This research aims to identify the development of responsibility accounting, from four primary elements of initial accounting responsibilities （Don ＆ Marynne, 2005） developed into seven elements （Gharayba, Fatena, Debi, Ma＇Moon, ＆ Nasar, 2011） and developed into 43 scales matching seven elements （Hanini, 2013） and some new items in this paper. The research also identifies the level application of responsibility accounting according to seven elements of responsibility accounting is medium or high application level and has solutions to improve level of responsibility accounting application in Vietnam＇s textile and garment enterprises. This is the scientific basis for Vietnam enterprises in general and Vietnam＇s textile and garment enterprises in particular have a successful application of responsibility accounting to improve performance. In this paper, SPSS （Statistical Product and Service Solutions） 22 was used to collect and analyse data by distributing 64 questionnaires on managers and head of departments from Vietnamese textile and garment manufacturers.

The Effects of Community Responsibility on the Long-Term Performance of Small Grocery Store Industry in Thailand

This research currently investigates the severe situation of fierce competition for traditional small grocery stores in grocery retailing industry and the studies of corporate social responsibility （CSR） of small grocery retailing shops in Thailand. There are gaps in literatures： （1） Most of the researches try to study CSR for small- and medium-size enterprises （SMEs） business related to general society. Thus, no paper has studied CSR for a specific community, where the small grocery stores are located; and （2） Papers studying the relationship of marketing as the successful strategy for small grocery stores in competing among grocery retailing industry are scarce. Therefore, the author proposes a new variable---community responsibility and the model of the effects of community responsibility on the long-term performance, in order to reduce the serious problem. By testing the model with the survey data, the author finds that the effects of community responsibility of grocery stores （product） on the long-term relationship are strongly and positively significant. While the effects of community responsibility of grocery stores （environment） on the long-term relationship are not significant.

Problems and Countermeasures of Social Responsibility Investment(SRI)in China in the New Era

Social responsibility investment(SRI)has gradually become a new investment concept in the world.In the context of the new era,SRI has such problems in China such as lack of sufficient policy guarantee,SRI awareness of investors and evaluation awareness of consumers on corporate social responsibility(CSR),and low degree of information disclosure of CSR.This paper puts forward some countermeasures to improve policies,laws and regulations on SRI in China,as well as the information disclosure system of social responsibility.This paper discusses enlightenment of the research progress of foreign SRI to China to promote the further development of SRI in China.