Rural environmental pollution is becoming more and more serious, which has become an important problem to be solved urgently in our country under the background of the new era. Protecting the ecological environment is...Rural environmental pollution is becoming more and more serious, which has become an important problem to be solved urgently in our country under the background of the new era. Protecting the ecological environment is one of the important functions of the government, and protecting the rural water environment is the unshirkable responsibility of the local governments. As the main body of rural water pollution control, how to define and fulfill the local governments’ responsibilities is of great significance to the advancement of the overall governance work. This paper starts from the local governments, which are the important main body of rural environmental governance. By comparing the similarities and differences between the performance of government responsibilities under the traditional governance model and the collaborative governance model, clarifies the governance responsibilities of the local governments. And further explores the effective measures for the government to play the main role, fulfill the main responsibilities, and participate in the collaborative governance of rural water pollution.展开更多
As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent ye...As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent years,China has enacted a series of laws,regulations,and policies to better regulate the overseas business conduct of transnational corporations,urging them to respect the human rights of the people in host countries and fulfill their social responsibilities to achieve sustainable development.Meanwhile,China has actively participated in the formulation of the Legally Binding Instrument on Activities of Transnational Corporations and Other Business Enterprises in International Human Rights Law,providing a Chinese solution to promote global governance of transnational corporations.However,in practice,the lack of institutional mechanisms,systems,and industry rules to supervise and guide transnational enterprises in fulfilling their human rights responsibilities,as well as the limited awareness of human rights risks among these enterprises,have resulted in ongoing human rights risks in their overseas business operations,particularly regarding labor rights and environmental rights.In response,China should take its national conditions into consideration and focus on the development trends of human rights issues in the business sector at the international level.Drawing on the experiences of other countries,China should explore and establish institutional and practical measures to regulate the human rights responsibilities of transnational enterprises through legislation,administration,and judiciary actions,in order to address the risks and challenges faced by Chinese enterprises in foreign investments and contribute to the sustainable development of the world and global human rights governance.展开更多
“Common but differentiated responsibilities and respective capabilities”(CBDRRC) is the most significant guiding principle in the international climate change regime, created by the United Nations Framework Conventi...“Common but differentiated responsibilities and respective capabilities”(CBDRRC) is the most significant guiding principle in the international climate change regime, created by the United Nations Framework Convention on Climate Change in 1992 and inherited by the Paris Agreement 24 years later. This paper examines the operationalization of the CBDRRC principle in one of the cornerstone rules of the regimedits transparency provisions, both in existing practice under the convention and possible evolvement in negotiations under the Paris Agreement, from the perspectives of both international rule-making and domestic implementation. The authors have found a continuous enhancement of the transparency framework since the 1990s, and gradual consolidation of a bifurcated system between developed and developing countries into a common one. The authors argue that the transparency framework, as part of the procedural rules, should be designed to facilitate transparent information sharing in accordance with substantive commitments under international climate change laws. Thus, it indirectly reflects historical responsibilities for climate change, while the framework should also be designed as feasible and reflective of the respective capabilities of nations. Finally, the evolution of the transparency framework will aim to enact common and enhanced provisions while differentiating between developed and developing countries in the near term, and greater transparency-related capacity-building for developing countries.展开更多
BACKGROUND Since December 2019,there have been many new cases of coronavirus pneumonia in Wuhan,Hubei Province,which has gradually spread throughout the country.AIM To explore our hospital’s innovative management sys...BACKGROUND Since December 2019,there have been many new cases of coronavirus pneumonia in Wuhan,Hubei Province,which has gradually spread throughout the country.AIM To explore our hospital’s innovative management system to ensure the efficient operation of fever clinics during the epidemic,since controlling the spread of disease is an important way to prevent and control the epidemic.METHODS In total,200 outpatients with fever at our hospital between November 2019 and July 2020 were selected and allocated into two groups.RESULTS The fever clinic in our hospital operated smoothly,and infection with the novel coronavirus disease(COVID-19)has not been reported in our hospital.Additionally,we did not have any cases of missed diagnosis.The awareness regarding COVID-19 infection sources,transmission routes,early symptoms,and preventive measures was significantly higher in our fever clinic than in those of the pre-management group.CONCLUSION"An integrated system,three separate responsibilities"ensured the efficient functioning of our fever outpatient clinic and early screening of COVID-19 cases,which effectively curbed the transmission of COVID-19 and hence prevented COVID-19 pneumonia epidemic in our hospital,ultimately achieving the maximum effect of epidemic prevention and control.展开更多
Solving the dispute over historical greenhouse gases emission responsibility is critical for the future climate agreement.This article borrows the methodology from the carbon budget proposal,but further develops this ...Solving the dispute over historical greenhouse gases emission responsibility is critical for the future climate agreement.This article borrows the methodology from the carbon budget proposal,but further develops this approach by proposing discount of the historical responsibility due to the technology advance.Firstly,it studies the Annex I countries'mitigation and financial responsibilities of the historical emission in the carbon budget proposal;furthermore,it analyzes the results and implications of the discount approach.Results show that the discount method significantly reduces the burden of the mitigation and financial responsibilities of the Annex I countries.Thus,we claim that the discount approach is a systematic,pragmatic,and fair approach to solve the historical responsibility dispute and financial problems for the post-2020international climate institutions.展开更多
This special issue of Petroleum Science celebrates not only the 60th anniversary of China University of Petroleum(CUP),but also the 60th anniversary of China’s higher education and scientific research in petroleum ...This special issue of Petroleum Science celebrates not only the 60th anniversary of China University of Petroleum(CUP),but also the 60th anniversary of China’s higher education and scientific research in petroleum science.As the first petroleum university in the People’s Republic of China,CUP played the major role in the development of the country’s petroleum higher education from a humble start to its successes today.展开更多
Grassland resource governance is an important part of ecological civilization construction,and it directly af‐fects grassland governance performance.This study deploys principal-agent theory and uses social network a...Grassland resource governance is an important part of ecological civilization construction,and it directly af‐fects grassland governance performance.This study deploys principal-agent theory and uses social network analysis to compare grassland resource governance modes in China in terms of institutional settings and insti‐tutional network characteristics.This study found three types of grassland resource governance modes:self-designed,docked,and integrated.The self-designed mode forms a network structure with dual centers and multiple members,and has the second-best structural mode of the three types.The docked mode forms a net‐work structure with a single center in which the institution is the absolute core and is relatively divergent.It has the weakest structural advantage of the three types.The integrated mode forms a network structure with a single institution at the core and other institutions distributed evenly throughout the structure.This mode has the strongest structural advantage among the three types.This study offers the practical application of improv‐ing the practice of grassland governance in China and is theoretically significant because it can contribute to improving grassland governance modes and enriching the public goods resources governance.展开更多
'We shall promote opening-up in an all around way and develop new competitive edge in international economic cooperation.'This year’s government report has laid out a blueprint for China’s opening-up.What ro...'We shall promote opening-up in an all around way and develop new competitive edge in international economic cooperation.'This year’s government report has laid out a blueprint for China’s opening-up.What role shall the CPPIT play in this process? What will the CCPIT do to support the stability of foreign trade and investment, cope with international economic conflicts and promote the Belt and Road projects?Our reporter was honored to interview Ms. Gao Yan, CPPCC member and Chairperson of the CPPIT.展开更多
The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out fro...The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out from different experienced and well-reputed external auditors. This was also for their wide knowledge of all kinds of frauds. Data were taken from primary as well as secondary resources. The paper presents the theoretical and practical aspects. The theoretical part contains the accounting scandals, frauds, auditing processes, and auditor's responsibilities and tools for auditors to detect fraud. The practical part consists of case study analysis and detailed research processes.展开更多
According to the "Notice on OrganizationStructure of the State Council", the formerChina Patent Office was changed into StateIntellectual Property Office of P. R. China(SIPO). SIPO falls within the category ...According to the "Notice on OrganizationStructure of the State Council", the formerChina Patent Office was changed into StateIntellectual Property Office of P. R. China(SIPO). SIPO falls within the category ofdirect authorities under State Council and isresponsible for patent work andcomprehensively coordination of the foreignrelated affairs in the field of intellectualproperty.展开更多
During the past 40 years of reform and opening-up,the chinese government,on the basis of adhering to the constitutional principle of equality between men and women,has proposed and resolutely implemented the basic sta...During the past 40 years of reform and opening-up,the chinese government,on the basis of adhering to the constitutional principle of equality between men and women,has proposed and resolutely implemented the basic state policy of equality between men and women,and constantly explored and implemented ways and measures to promote gender equality and the women’s all-round development.in enacting laws,formulating policies,drawing up plans and deploying work,the chinese government has taken into account the practical differences between the genders and the special interests of women,promoted women’s equal exercising of their democratic rights,equal participation in economic and social development and equal enjoyment of the fruits of reform and development,and provided stronger systematic and institutional guarantees for women’s development.展开更多
Forty years have elapsed since the founding of the CAS Academic Divisions on June 1, 1955. The beginning of the 1950s, when the People’s Republic had just come into being, was a period of time in which thousands of t...Forty years have elapsed since the founding of the CAS Academic Divisions on June 1, 1955. The beginning of the 1950s, when the People’s Republic had just come into being, was a period of time in which thousands of things were to be done in the newlyborn country. As early as in 1953, however, the Government was considering the introduction of a system展开更多
With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codific...With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codification of the human rights responsibilities of transnational corporations has entered a new era The instrument aims to supplement the shortcomings of transnational corporations in fulfilling their human rights responsibilities by strengthening the obligations of states and to improve the host country’s inadequate remedies for human rights violations by establishing extraterritorial human rights jurisdiction of home countries But the instrument has encountered various challenges because the human rights obligations and legal responsibilities of states go beyond the current domestic human rights systems and impact the existing theories and practices of international human rights law In order to resolve the differences among countries,the future codification of the instrument should be based on existing domestic and international legal systems and practices striking a balance between the interests of developing and developed countries,taking into account the objectives of both the fair treatment of transnational corporations and human rights protection,to promote the regulatory effect of the human rights responsibilities of transnational corporations.展开更多
Rational inter-industry allocation of environmental responsibilities has great significance to instituting effective policies on industrial environment and transforming the pattern of economic development. From the pe...Rational inter-industry allocation of environmental responsibilities has great significance to instituting effective policies on industrial environment and transforming the pattern of economic development. From the perspective of economic benefit and industrial linkage, this paper discusses the issue of inter-industry allocation of environmental responsibilities. Based on input-output model and three responsibility principles (producer responsibility, consumer responsibility and shared responsibility), this paper develops seven industrial environmental responsibility indicators and conducts an empirical analysis on the S02 emission responsibilities at China's industry level. Results indicate that all these indicators can avoid the double calculation of environmental responsibilities and results using different indicators have significant differences. Some industries such as power, heat production and supply may have little difference of the relative ranking of environmental responsibility under different indicators, but the magnitude of specific assumed responsibilities may have significant changes. Environmental responsibilities of some other industries (such as construction) may seem not important under certain indicators but can be among the most significant under some other indicators. More importantly, despite close connections between these indicators, they reflect different mechanisms of environmental responsibility allocation and have totally different policy significance.展开更多
On July 22, 2014, the second group of national human rights education and train- ing bases was announced,increasing the number of national bases from the previous three to a total of eight, which reflects the advancem...On July 22, 2014, the second group of national human rights education and train- ing bases was announced,increasing the number of national bases from the previous three to a total of eight, which reflects the advancement of human rights education and ~aining in China and has far-reaching significance.展开更多
Health and Safety issues in the construction industry are of much concern to stakeholders, particularly because of their impact on the industry. This paper explored the roles and responsibilities of stakeholders in en...Health and Safety issues in the construction industry are of much concern to stakeholders, particularly because of their impact on the industry. This paper explored the roles and responsibilities of stakeholders in ensuring health and safety at the construction site. A well-structured interview guide was adopted for the qualitative study. Content analysis was adopted for the analysis of the results. The study revealed that the twelve roles identified by the stakeholders are only limited to the few laws and regulations they are aware of. Whereas the Contractors identified provision of welfare facilities, provision of health and safety policy, and health and safety plan as their key roles, the Consultants’ role was mainly limited to provision of competent site agent and provision of site layout. Abiding by the contractors’ instruction was identified by the Construction Workers as their key responsibilities. The local government officials also identified enforcement of CHS laws and regulations and reporting of incidents to the appropriate authorities, whereas the traditional authorities identified the enforcement of CHS laws and regulations including bye laws and enforcement of customs as their key roles. The findings further show that the stakeholders failed to appreciate some key roles and responsibilities enshrined in CHS laws and regulations in Ghana. The findings contribute to knowledge on stakeholders’ responsibilities in ensuring CHS, and provide valuable reference and insight to practitioners on the roles and responsibilities of the various stakeholders. It is recommended to train and educate stakeholders on all the relevant laws and regulations on CHS in order to improve health and safety at the construction site. The government should also set up a body such as Construction Authority to educate, coordinate, monitor and audit the activities of stakeholders to improve CHS at construction sites.展开更多
Forestry industry plays a key role in regulating climate and promoting sustainable development of society.Environmental responsibility is the key part of social responsibilities of forestry enterprises.Based on the pa...Forestry industry plays a key role in regulating climate and promoting sustainable development of society.Environmental responsibility is the key part of social responsibilities of forestry enterprises.Based on the particularity of forestry industry,the framework of social responsibility reports of forestry enterprises is provided,and major topics of social responsibilities followed by forestry enterprises are analyzed.Meanwhile,the core values of social responsibilities of forestry enterprises are pointed out.It is proposed that the social responsibility reports of forestry enterprises should involve the responsibility to shareholders and creditors,the responsibility to suppliers,customers and consumers,the responsibility to employees,the responsibility to the environment,and the responsibility to communities and charity behavior.展开更多
Some unusual events happened in petroleum industry in 2020,such as the negative WTI oil price,price soaring of melt-blown nonwoven fabric,Exxon Mobil Corp.(NYSE:XOM)removed from Dow Jones Industrial Average,and the oi...Some unusual events happened in petroleum industry in 2020,such as the negative WTI oil price,price soaring of melt-blown nonwoven fabric,Exxon Mobil Corp.(NYSE:XOM)removed from Dow Jones Industrial Average,and the oil demand peak theory proposed by BP Energy Outlook 2020 Edition.These events have made profound impact on petroleum exploration.Prospecting is at the forefront of petroleum industry chain,and prospectors have great influence on petroleum industry.The responsibility of petroleum prospectors is to find oil,which calls for the correct way of thinking as well as scientific and technical means,both of which are indispensable.When it comes to the cognition of petroleum exploration,we should draw lessons from predecessors’philosophy of finding oil from a development perspective.It is necessary to define the relationship between subject activity and objective structure,as there is an inherent tension between the two and a dialectical relationship that complements each other.It is also essential to illustrate the logic of initiative and decisiveness,as between the two is the dual logic of active logic that changes the world and deterministic logic based on science and technology.The strategic breakthrough in the Gulong shale oil exploration in Daqing is a typical example.Our knowledge and practice of oil exploration has overthrown the Hubbert Curve.The new curve may have more than one peak,which means hopes are always there for finding oil.Climbing to the top of a mountain must start from the foot.A journey of a thousand miles must begin with a single step.Looking forward to the future,prospectors have the wisdom,ability,and methods to find more,cleaner,and more affordable oil to drive the progress of human civilization.This is the duty of petroleum prospectors.展开更多
The focus of the present research is on the notion of economic responsibility as it was first introduced by Jean Maurice Clarke in the early 20th century and further expounded on by Milton Friedman half a century late...The focus of the present research is on the notion of economic responsibility as it was first introduced by Jean Maurice Clarke in the early 20th century and further expounded on by Milton Friedman half a century later.Thereby the aim is neither to present a historical and systematic description of validated positions nor to draw a comparison between them,but rather to elaborate on a sufficiently distinctive characterization of the ethical questions implied,though not explicitly presented,in the concepts of economic responsibility.The research is carried out against the backdrop of the premise of the precedence of reason and constitutive for the tradition of metaphysical thinking.It involves critical distinctions characteristic of Immanuel Kant’s ethics.展开更多
There has been a shift from the general presumption that "doctor knows best" to a heightened respect for patient autonomy. Medical ethics remains one-sided, however. It tends (incorrectly) to interpret patient aut...There has been a shift from the general presumption that "doctor knows best" to a heightened respect for patient autonomy. Medical ethics remains one-sided, however. It tends (incorrectly) to interpret patient autonomy as mere participation in decisions, rather than a willingness to take the consequences. In this respect, medical ethics remains largely paternalistic, requiring doctors to protect patients from the consequences of their decisions. This is reflected in a one-sided account of duties in medical ethics. Medical ethics may exempt patients from obligations because they are the weaker or more vulnerable party in the doctor-patient relationship. We argue that vulnerability does not exclude obligation. We also look at others ways in which patients' responsibilities flow from general ethics: for instance, from responsibilities to others and to the self, from duties of citizens, and from the responsibilities of those who solicit advice. Finally, we argue that certain duties of patients counterbalance an otherwise unfair captivity of doctors as helpers.展开更多
文摘Rural environmental pollution is becoming more and more serious, which has become an important problem to be solved urgently in our country under the background of the new era. Protecting the ecological environment is one of the important functions of the government, and protecting the rural water environment is the unshirkable responsibility of the local governments. As the main body of rural water pollution control, how to define and fulfill the local governments’ responsibilities is of great significance to the advancement of the overall governance work. This paper starts from the local governments, which are the important main body of rural environmental governance. By comparing the similarities and differences between the performance of government responsibilities under the traditional governance model and the collaborative governance model, clarifies the governance responsibilities of the local governments. And further explores the effective measures for the government to play the main role, fulfill the main responsibilities, and participate in the collaborative governance of rural water pollution.
基金a phased result of the Project“China’s Regulation on the Extraterritorial Human Rights Responsibilities of Transnational Corporations”undertaken by China Society for Human Rights Studies(Project No.CSHRS2020-25YB)。
文摘As China’s overseas investment and business operations continue to expand,the issue of human rights risks faced by Chinese transnational corporations abroad has attracted sustained attention from society.In recent years,China has enacted a series of laws,regulations,and policies to better regulate the overseas business conduct of transnational corporations,urging them to respect the human rights of the people in host countries and fulfill their social responsibilities to achieve sustainable development.Meanwhile,China has actively participated in the formulation of the Legally Binding Instrument on Activities of Transnational Corporations and Other Business Enterprises in International Human Rights Law,providing a Chinese solution to promote global governance of transnational corporations.However,in practice,the lack of institutional mechanisms,systems,and industry rules to supervise and guide transnational enterprises in fulfilling their human rights responsibilities,as well as the limited awareness of human rights risks among these enterprises,have resulted in ongoing human rights risks in their overseas business operations,particularly regarding labor rights and environmental rights.In response,China should take its national conditions into consideration and focus on the development trends of human rights issues in the business sector at the international level.Drawing on the experiences of other countries,China should explore and establish institutional and practical measures to regulate the human rights responsibilities of transnational enterprises through legislation,administration,and judiciary actions,in order to address the risks and challenges faced by Chinese enterprises in foreign investments and contribute to the sustainable development of the world and global human rights governance.
文摘“Common but differentiated responsibilities and respective capabilities”(CBDRRC) is the most significant guiding principle in the international climate change regime, created by the United Nations Framework Convention on Climate Change in 1992 and inherited by the Paris Agreement 24 years later. This paper examines the operationalization of the CBDRRC principle in one of the cornerstone rules of the regimedits transparency provisions, both in existing practice under the convention and possible evolvement in negotiations under the Paris Agreement, from the perspectives of both international rule-making and domestic implementation. The authors have found a continuous enhancement of the transparency framework since the 1990s, and gradual consolidation of a bifurcated system between developed and developing countries into a common one. The authors argue that the transparency framework, as part of the procedural rules, should be designed to facilitate transparent information sharing in accordance with substantive commitments under international climate change laws. Thus, it indirectly reflects historical responsibilities for climate change, while the framework should also be designed as feasible and reflective of the respective capabilities of nations. Finally, the evolution of the transparency framework will aim to enact common and enhanced provisions while differentiating between developed and developing countries in the near term, and greater transparency-related capacity-building for developing countries.
基金Supported by the Zhejiang Natural Science Foundation of China,No.LGF18H030009.
文摘BACKGROUND Since December 2019,there have been many new cases of coronavirus pneumonia in Wuhan,Hubei Province,which has gradually spread throughout the country.AIM To explore our hospital’s innovative management system to ensure the efficient operation of fever clinics during the epidemic,since controlling the spread of disease is an important way to prevent and control the epidemic.METHODS In total,200 outpatients with fever at our hospital between November 2019 and July 2020 were selected and allocated into two groups.RESULTS The fever clinic in our hospital operated smoothly,and infection with the novel coronavirus disease(COVID-19)has not been reported in our hospital.Additionally,we did not have any cases of missed diagnosis.The awareness regarding COVID-19 infection sources,transmission routes,early symptoms,and preventive measures was significantly higher in our fever clinic than in those of the pre-management group.CONCLUSION"An integrated system,three separate responsibilities"ensured the efficient functioning of our fever outpatient clinic and early screening of COVID-19 cases,which effectively curbed the transmission of COVID-19 and hence prevented COVID-19 pneumonia epidemic in our hospital,ultimately achieving the maximum effect of epidemic prevention and control.
基金supported by the 12th Five Year National Key Technologies R&D Program of China[2012BAC20B05]
文摘Solving the dispute over historical greenhouse gases emission responsibility is critical for the future climate agreement.This article borrows the methodology from the carbon budget proposal,but further develops this approach by proposing discount of the historical responsibility due to the technology advance.Firstly,it studies the Annex I countries'mitigation and financial responsibilities of the historical emission in the carbon budget proposal;furthermore,it analyzes the results and implications of the discount approach.Results show that the discount method significantly reduces the burden of the mitigation and financial responsibilities of the Annex I countries.Thus,we claim that the discount approach is a systematic,pragmatic,and fair approach to solve the historical responsibility dispute and financial problems for the post-2020international climate institutions.
文摘This special issue of Petroleum Science celebrates not only the 60th anniversary of China University of Petroleum(CUP),but also the 60th anniversary of China’s higher education and scientific research in petroleum science.As the first petroleum university in the People’s Republic of China,CUP played the major role in the development of the country’s petroleum higher education from a humble start to its successes today.
基金This research was funded by the Ministry of Education in China’s Project of Humanities and Social Sciences[Grant number:21YJC630004]the China Postdoctoral Science Foundation[Grant number:2021M691739].
文摘Grassland resource governance is an important part of ecological civilization construction,and it directly af‐fects grassland governance performance.This study deploys principal-agent theory and uses social network analysis to compare grassland resource governance modes in China in terms of institutional settings and insti‐tutional network characteristics.This study found three types of grassland resource governance modes:self-designed,docked,and integrated.The self-designed mode forms a network structure with dual centers and multiple members,and has the second-best structural mode of the three types.The docked mode forms a net‐work structure with a single center in which the institution is the absolute core and is relatively divergent.It has the weakest structural advantage of the three types.The integrated mode forms a network structure with a single institution at the core and other institutions distributed evenly throughout the structure.This mode has the strongest structural advantage among the three types.This study offers the practical application of improv‐ing the practice of grassland governance in China and is theoretically significant because it can contribute to improving grassland governance modes and enriching the public goods resources governance.
文摘'We shall promote opening-up in an all around way and develop new competitive edge in international economic cooperation.'This year’s government report has laid out a blueprint for China’s opening-up.What role shall the CPPIT play in this process? What will the CCPIT do to support the stability of foreign trade and investment, cope with international economic conflicts and promote the Belt and Road projects?Our reporter was honored to interview Ms. Gao Yan, CPPCC member and Chairperson of the CPPIT.
文摘The paper is about how Lebanese auditors detect fraud in the course of their work and what they advise companies to implement in order to avoid fraudulent acts. For this purpose, various interviews were carded out from different experienced and well-reputed external auditors. This was also for their wide knowledge of all kinds of frauds. Data were taken from primary as well as secondary resources. The paper presents the theoretical and practical aspects. The theoretical part contains the accounting scandals, frauds, auditing processes, and auditor's responsibilities and tools for auditors to detect fraud. The practical part consists of case study analysis and detailed research processes.
文摘According to the "Notice on OrganizationStructure of the State Council", the formerChina Patent Office was changed into StateIntellectual Property Office of P. R. China(SIPO). SIPO falls within the category ofdirect authorities under State Council and isresponsible for patent work andcomprehensively coordination of the foreignrelated affairs in the field of intellectualproperty.
文摘During the past 40 years of reform and opening-up,the chinese government,on the basis of adhering to the constitutional principle of equality between men and women,has proposed and resolutely implemented the basic state policy of equality between men and women,and constantly explored and implemented ways and measures to promote gender equality and the women’s all-round development.in enacting laws,formulating policies,drawing up plans and deploying work,the chinese government has taken into account the practical differences between the genders and the special interests of women,promoted women’s equal exercising of their democratic rights,equal participation in economic and social development and equal enjoyment of the fruits of reform and development,and provided stronger systematic and institutional guarantees for women’s development.
文摘Forty years have elapsed since the founding of the CAS Academic Divisions on June 1, 1955. The beginning of the 1950s, when the People’s Republic had just come into being, was a period of time in which thousands of things were to be done in the newlyborn country. As early as in 1953, however, the Government was considering the introduction of a system
基金a phasic research result of the project“Human Rights Obligations of States to Regulate Extraterritorial Acts of Domestic Transnational Corporations(CSHIRS2020-25YB)”of the China Society for Human Rights Studies.
文摘With the adoption of the"Legally Binding Instrument to Regulate,in International Human Rights Law,the Activities of Transnational Corporations and other Business Enterprises"and its revised draft,the codification of the human rights responsibilities of transnational corporations has entered a new era The instrument aims to supplement the shortcomings of transnational corporations in fulfilling their human rights responsibilities by strengthening the obligations of states and to improve the host country’s inadequate remedies for human rights violations by establishing extraterritorial human rights jurisdiction of home countries But the instrument has encountered various challenges because the human rights obligations and legal responsibilities of states go beyond the current domestic human rights systems and impact the existing theories and practices of international human rights law In order to resolve the differences among countries,the future codification of the instrument should be based on existing domestic and international legal systems and practices striking a balance between the interests of developing and developed countries,taking into account the objectives of both the fair treatment of transnational corporations and human rights protection,to promote the regulatory effect of the human rights responsibilities of transnational corporations.
文摘Rational inter-industry allocation of environmental responsibilities has great significance to instituting effective policies on industrial environment and transforming the pattern of economic development. From the perspective of economic benefit and industrial linkage, this paper discusses the issue of inter-industry allocation of environmental responsibilities. Based on input-output model and three responsibility principles (producer responsibility, consumer responsibility and shared responsibility), this paper develops seven industrial environmental responsibility indicators and conducts an empirical analysis on the S02 emission responsibilities at China's industry level. Results indicate that all these indicators can avoid the double calculation of environmental responsibilities and results using different indicators have significant differences. Some industries such as power, heat production and supply may have little difference of the relative ranking of environmental responsibility under different indicators, but the magnitude of specific assumed responsibilities may have significant changes. Environmental responsibilities of some other industries (such as construction) may seem not important under certain indicators but can be among the most significant under some other indicators. More importantly, despite close connections between these indicators, they reflect different mechanisms of environmental responsibility allocation and have totally different policy significance.
文摘On July 22, 2014, the second group of national human rights education and train- ing bases was announced,increasing the number of national bases from the previous three to a total of eight, which reflects the advancement of human rights education and ~aining in China and has far-reaching significance.
文摘Health and Safety issues in the construction industry are of much concern to stakeholders, particularly because of their impact on the industry. This paper explored the roles and responsibilities of stakeholders in ensuring health and safety at the construction site. A well-structured interview guide was adopted for the qualitative study. Content analysis was adopted for the analysis of the results. The study revealed that the twelve roles identified by the stakeholders are only limited to the few laws and regulations they are aware of. Whereas the Contractors identified provision of welfare facilities, provision of health and safety policy, and health and safety plan as their key roles, the Consultants’ role was mainly limited to provision of competent site agent and provision of site layout. Abiding by the contractors’ instruction was identified by the Construction Workers as their key responsibilities. The local government officials also identified enforcement of CHS laws and regulations and reporting of incidents to the appropriate authorities, whereas the traditional authorities identified the enforcement of CHS laws and regulations including bye laws and enforcement of customs as their key roles. The findings further show that the stakeholders failed to appreciate some key roles and responsibilities enshrined in CHS laws and regulations in Ghana. The findings contribute to knowledge on stakeholders’ responsibilities in ensuring CHS, and provide valuable reference and insight to practitioners on the roles and responsibilities of the various stakeholders. It is recommended to train and educate stakeholders on all the relevant laws and regulations on CHS in order to improve health and safety at the construction site. The government should also set up a body such as Construction Authority to educate, coordinate, monitor and audit the activities of stakeholders to improve CHS at construction sites.
基金Supported by the Major Project of the State Forestry Administration in 2011(FRJ2011-005)
文摘Forestry industry plays a key role in regulating climate and promoting sustainable development of society.Environmental responsibility is the key part of social responsibilities of forestry enterprises.Based on the particularity of forestry industry,the framework of social responsibility reports of forestry enterprises is provided,and major topics of social responsibilities followed by forestry enterprises are analyzed.Meanwhile,the core values of social responsibilities of forestry enterprises are pointed out.It is proposed that the social responsibility reports of forestry enterprises should involve the responsibility to shareholders and creditors,the responsibility to suppliers,customers and consumers,the responsibility to employees,the responsibility to the environment,and the responsibility to communities and charity behavior.
文摘Some unusual events happened in petroleum industry in 2020,such as the negative WTI oil price,price soaring of melt-blown nonwoven fabric,Exxon Mobil Corp.(NYSE:XOM)removed from Dow Jones Industrial Average,and the oil demand peak theory proposed by BP Energy Outlook 2020 Edition.These events have made profound impact on petroleum exploration.Prospecting is at the forefront of petroleum industry chain,and prospectors have great influence on petroleum industry.The responsibility of petroleum prospectors is to find oil,which calls for the correct way of thinking as well as scientific and technical means,both of which are indispensable.When it comes to the cognition of petroleum exploration,we should draw lessons from predecessors’philosophy of finding oil from a development perspective.It is necessary to define the relationship between subject activity and objective structure,as there is an inherent tension between the two and a dialectical relationship that complements each other.It is also essential to illustrate the logic of initiative and decisiveness,as between the two is the dual logic of active logic that changes the world and deterministic logic based on science and technology.The strategic breakthrough in the Gulong shale oil exploration in Daqing is a typical example.Our knowledge and practice of oil exploration has overthrown the Hubbert Curve.The new curve may have more than one peak,which means hopes are always there for finding oil.Climbing to the top of a mountain must start from the foot.A journey of a thousand miles must begin with a single step.Looking forward to the future,prospectors have the wisdom,ability,and methods to find more,cleaner,and more affordable oil to drive the progress of human civilization.This is the duty of petroleum prospectors.
文摘The focus of the present research is on the notion of economic responsibility as it was first introduced by Jean Maurice Clarke in the early 20th century and further expounded on by Milton Friedman half a century later.Thereby the aim is neither to present a historical and systematic description of validated positions nor to draw a comparison between them,but rather to elaborate on a sufficiently distinctive characterization of the ethical questions implied,though not explicitly presented,in the concepts of economic responsibility.The research is carried out against the backdrop of the premise of the precedence of reason and constitutive for the tradition of metaphysical thinking.It involves critical distinctions characteristic of Immanuel Kant’s ethics.
文摘There has been a shift from the general presumption that "doctor knows best" to a heightened respect for patient autonomy. Medical ethics remains one-sided, however. It tends (incorrectly) to interpret patient autonomy as mere participation in decisions, rather than a willingness to take the consequences. In this respect, medical ethics remains largely paternalistic, requiring doctors to protect patients from the consequences of their decisions. This is reflected in a one-sided account of duties in medical ethics. Medical ethics may exempt patients from obligations because they are the weaker or more vulnerable party in the doctor-patient relationship. We argue that vulnerability does not exclude obligation. We also look at others ways in which patients' responsibilities flow from general ethics: for instance, from responsibilities to others and to the self, from duties of citizens, and from the responsibilities of those who solicit advice. Finally, we argue that certain duties of patients counterbalance an otherwise unfair captivity of doctors as helpers.