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, di...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.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
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 sustai...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.展开更多
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 th...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.展开更多
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 ...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.展开更多
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 accountin...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.展开更多
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 a...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.展开更多
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, oper...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.展开更多
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 gr...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.展开更多
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...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.展开更多
Research on the social value of the bus industry in Australia revealed an inconsistency in findings between qualitative and quantitative results in relation to the nature of a bus operator's interaction with the comm...Research on the social value of the bus industry in Australia revealed an inconsistency in findings between qualitative and quantitative results in relation to the nature of a bus operator's interaction with the community where they provide a transport service. As part of a larger research project that surveyed bus operators about their corporate social responsibility, bivariate analysis found that the responses to the embedded Sense of Community Index (SOCI) did not provide a predictor of the extent of a bus operator's community interaction or determinant of Corporate Responsibility (CR). However, qualitative comments in the survey suggested that bus operators did display strong positive feelings about their community. Published after the data collection stage was completed, the Sense of Community Responsibility Index (SOCRI) appeared to be a better fit than SOCI to explain the nature of bus operator's interaction with their community. Rather than drawing on community resources, the interaction was shown to be one of leaderships on the part of the operator. Further examination of this relationship using the SOCR would test this finding.展开更多
Carbon emissions embodied in international trade of China during 1997-2007 are accounted by input-output method based on Chinese input-output table and global trade analysis project database.It is revealed that carbon...Carbon emissions embodied in international trade of China during 1997-2007 are accounted by input-output method based on Chinese input-output table and global trade analysis project database.It is revealed that carbon emissions embodied in imports and exports both increased during 1997-2007,but carbon emissions embodied in exports are greater than those embodied in imports,China is a net export nation in embodied carbon.The net exports of embodied carbon account for about 10.82%of the total carbon emissions in 1997,dropped to 7.15%in 2002,increased to 13.13%in 2006,and slightly dropped to 12.64%in 2007.Low-end position of international industry division is an objective factor of being a net exporter of embodied carbon for China,and usage of a large amount of obsolete energy-using equipments wasted much energy and increased carbon emissions embodied in exports. Importers should take more responsibilities for carbon emissions embodied in trade,and China should take a certain responsibility for unreasonable energy dissipations too.展开更多
In inverse microemulsion, rare earth ferrite/polyacrylamide magnetic microsphere were prepared and their magnetic responsibility were studied by magnetic balance. Results indicate that the magnetic responsibility of m...In inverse microemulsion, rare earth ferrite/polyacrylamide magnetic microsphere were prepared and their magnetic responsibility were studied by magnetic balance. Results indicate that the magnetic responsibility of microsphere relates to magnetic moment of rare earth ion, and it can be improved by the addition of dysprosium ion of high magnetic moment. Dysprosium content has an effect on magnetic responsibility of dysprosium ferrite/polyacrylamide magnetic microsphere. The microsphere displays strong magnetic responsibility when the molar ratio of Dy3+/iron is 0.20.展开更多
Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or "enterprise citizen" to the society including interrelationship between enterprise and som...Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or "enterprise citizen" to the society including interrelationship between enterprise and some related interest dependents. And it is a sense of value, discipline and respect to the people, community and environment-related policies of the enterprise. Obviously, the core of the notion refers to a commitment of the enterprise in order to improve living standard of related interest counterparts. Nowadays, entrepreneurship corporate social responsibility has been not only an ethical call, but also an institutional constraint. The consensus is that in operation process an enterprise should take into account of its economic, social and ethical effects on consumers, staffs, shareholders, communities, local governments and environment and make a better prospect to them. Based on this point of view, by field work and questionnaire method, this paper discusses specifically the interaction between TNCs' R&D activities and local development of the Pudong New Area, a China's largest special economic zone in Shanghai to explore dynamics of the TNCs' R&D activities, growth of the local economy and their roles in promoting flexible innovation networks for sustainable futures. This involves: a. notion of the entrepreneurship corporate social responsibility; b. current state and trend of TNCs' R&D activities; c. mode and linkage tightness between TNCs' R&D activities and the local economy; d. main problems of the TNCs' R&D activities in Pudong; e. the context of flexible innovation networks; and f. manner and ways in creation of flexible innovation networks.展开更多
When accounting the CO_2 emissions responsibility of the electricity sector at the provincial level in China,it is of great significance to consider the scope of both producers' and the consumers' responsibili...When accounting the CO_2 emissions responsibility of the electricity sector at the provincial level in China,it is of great significance to consider the scope of both producers' and the consumers' responsibility,since this will promote fairness in defining emission responsibility and enhance cooperation in emission reduction among provinces.This paper proposes a new method for calculating carbon emissions from the power sector at the provincial level based on the shared responsibility principle and taking into account interregional power exchange.This method can not only be used to account the emission responsibility shared by both the electricity production side and the consumption side,but it is also applicable for calculating the corresponding emission responsibility undertaken by those provinces with net electricity outflow and inflow.This method has been used to account for the carbon emissions responsibilities of the power sector at the provincial level in China since 2011.The empirical results indicate that compared with the production-based accounting method,the carbon emissions of major power-generation provinces in China calculated by the shared responsibility accounting method are reduced by at least 10%,but those of other power-consumption provinces are increased by 20% or more.Secondly,based on the principle of shared responsibility accounting,Inner Mongolia has the highest carbon emissions from the power sector while Hainan has the lowest.Thirdly,four provinces,including Inner Mongolia,Shanxi,Hubei and Anhui,have the highest carbon emissions from net electricity outflow- 14 million t in 2011,accounting for 74.42% of total carbon emissions from net electricity outflow in China.Six provinces,including Hebei,Beijing,Guangdong,Liaoning,Shandong,and Jiangsu,have the highest carbon emissions from net electricity inflow- 11 million t in 2011,accounting for 71.44% of total carbon emissions from net electricity inflow in China.Lastly,this paper has estimated the emission factors of electricity consumption at the provincial level,which can avoid repeated calculations when accounting the emission responsibility of power consumption terminals(e.g.construction,automobile manufacturing and other industries).In addition,these emission factors can also be used to account the emission responsibilities of provincial power grids.展开更多
The topology control is an effective approach which can improve the quality of wireless sensor network at all sides. Through studying the mechanism of sensor network data transmission, the nature of data transmission ...The topology control is an effective approach which can improve the quality of wireless sensor network at all sides. Through studying the mechanism of sensor network data transmission, the nature of data transmission in wireless sensor network is concluded as a kind of responsibility transmission. By redefining the responsibility and availability of nodes, the strategy for cluster head selection is studied, the responsibility and availability is determined by the combination of the residual energy, location and current flow of nodes. Based on the above, new clustering network topology control algorithm based on responsibility transmission CNTCABRT and hierarchical multi-hop CNTCABRT is presented in this paper, whose algorithm structure is along the famous LEACH algorithm. Experimental result demonstrates its promising performance over the famous LEACH algorithm in the cluster head selection, the size of cluster, the deployment of nodes and the lifetime of nodes, and several innovative conclusions are proposed finally.展开更多
文摘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.
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.
基金supported by "2015 English Teaching of Corporate Social Responsibility Course Construction Project for Foreign Students in Shanghai Universities"
文摘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.
文摘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.
基金Supported by Innovation Fund of Huazhong Agricultural University in 2009( 52204-10027)~~
文摘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.
文摘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.
文摘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.
文摘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.
文摘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.
文摘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.
文摘Research on the social value of the bus industry in Australia revealed an inconsistency in findings between qualitative and quantitative results in relation to the nature of a bus operator's interaction with the community where they provide a transport service. As part of a larger research project that surveyed bus operators about their corporate social responsibility, bivariate analysis found that the responses to the embedded Sense of Community Index (SOCI) did not provide a predictor of the extent of a bus operator's community interaction or determinant of Corporate Responsibility (CR). However, qualitative comments in the survey suggested that bus operators did display strong positive feelings about their community. Published after the data collection stage was completed, the Sense of Community Responsibility Index (SOCRI) appeared to be a better fit than SOCI to explain the nature of bus operator's interaction with their community. Rather than drawing on community resources, the interaction was shown to be one of leaderships on the part of the operator. Further examination of this relationship using the SOCR would test this finding.
文摘Carbon emissions embodied in international trade of China during 1997-2007 are accounted by input-output method based on Chinese input-output table and global trade analysis project database.It is revealed that carbon emissions embodied in imports and exports both increased during 1997-2007,but carbon emissions embodied in exports are greater than those embodied in imports,China is a net export nation in embodied carbon.The net exports of embodied carbon account for about 10.82%of the total carbon emissions in 1997,dropped to 7.15%in 2002,increased to 13.13%in 2006,and slightly dropped to 12.64%in 2007.Low-end position of international industry division is an objective factor of being a net exporter of embodied carbon for China,and usage of a large amount of obsolete energy-using equipments wasted much energy and increased carbon emissions embodied in exports. Importers should take more responsibilities for carbon emissions embodied in trade,and China should take a certain responsibility for unreasonable energy dissipations too.
文摘In inverse microemulsion, rare earth ferrite/polyacrylamide magnetic microsphere were prepared and their magnetic responsibility were studied by magnetic balance. Results indicate that the magnetic responsibility of microsphere relates to magnetic moment of rare earth ion, and it can be improved by the addition of dysprosium ion of high magnetic moment. Dysprosium content has an effect on magnetic responsibility of dysprosium ferrite/polyacrylamide magnetic microsphere. The microsphere displays strong magnetic responsibility when the molar ratio of Dy3+/iron is 0.20.
文摘Entrepreneurship corporate social responsibility is concerned with obligations that should be undertaken by an enterprise or "enterprise citizen" to the society including interrelationship between enterprise and some related interest dependents. And it is a sense of value, discipline and respect to the people, community and environment-related policies of the enterprise. Obviously, the core of the notion refers to a commitment of the enterprise in order to improve living standard of related interest counterparts. Nowadays, entrepreneurship corporate social responsibility has been not only an ethical call, but also an institutional constraint. The consensus is that in operation process an enterprise should take into account of its economic, social and ethical effects on consumers, staffs, shareholders, communities, local governments and environment and make a better prospect to them. Based on this point of view, by field work and questionnaire method, this paper discusses specifically the interaction between TNCs' R&D activities and local development of the Pudong New Area, a China's largest special economic zone in Shanghai to explore dynamics of the TNCs' R&D activities, growth of the local economy and their roles in promoting flexible innovation networks for sustainable futures. This involves: a. notion of the entrepreneurship corporate social responsibility; b. current state and trend of TNCs' R&D activities; c. mode and linkage tightness between TNCs' R&D activities and the local economy; d. main problems of the TNCs' R&D activities in Pudong; e. the context of flexible innovation networks; and f. manner and ways in creation of flexible innovation networks.
基金supported by Philosophy and Social Sciences Key Projects of the Ministry of Education,"China's Carbon Emissions Trading System under the Low Carbon Economy"[Grant No.10JZD0018]Program for New Century Excellent Talents of the Ministry of Education[Grant No.NCET-10-0646]+2 种基金National Social Science Fund Project,"Path to Green Economy:China's Carbon Trading Mechanism"[Grant No.12&ZD059]Youth Science Fund Project of National Natural Science Foundation,"Impact of International Trade on China's Carbon Efficiency and Related Policy Research"[Grant No.71303176]Humanities and Social Sciences Youth Fund Project of the Ministry of Education,"Impact of International Trade on China's Carbon Efficiency and Related Policy Research"[Grant No.13YJC790073]
文摘When accounting the CO_2 emissions responsibility of the electricity sector at the provincial level in China,it is of great significance to consider the scope of both producers' and the consumers' responsibility,since this will promote fairness in defining emission responsibility and enhance cooperation in emission reduction among provinces.This paper proposes a new method for calculating carbon emissions from the power sector at the provincial level based on the shared responsibility principle and taking into account interregional power exchange.This method can not only be used to account the emission responsibility shared by both the electricity production side and the consumption side,but it is also applicable for calculating the corresponding emission responsibility undertaken by those provinces with net electricity outflow and inflow.This method has been used to account for the carbon emissions responsibilities of the power sector at the provincial level in China since 2011.The empirical results indicate that compared with the production-based accounting method,the carbon emissions of major power-generation provinces in China calculated by the shared responsibility accounting method are reduced by at least 10%,but those of other power-consumption provinces are increased by 20% or more.Secondly,based on the principle of shared responsibility accounting,Inner Mongolia has the highest carbon emissions from the power sector while Hainan has the lowest.Thirdly,four provinces,including Inner Mongolia,Shanxi,Hubei and Anhui,have the highest carbon emissions from net electricity outflow- 14 million t in 2011,accounting for 74.42% of total carbon emissions from net electricity outflow in China.Six provinces,including Hebei,Beijing,Guangdong,Liaoning,Shandong,and Jiangsu,have the highest carbon emissions from net electricity inflow- 11 million t in 2011,accounting for 71.44% of total carbon emissions from net electricity inflow in China.Lastly,this paper has estimated the emission factors of electricity consumption at the provincial level,which can avoid repeated calculations when accounting the emission responsibility of power consumption terminals(e.g.construction,automobile manufacturing and other industries).In addition,these emission factors can also be used to account the emission responsibilities of provincial power grids.
文摘The topology control is an effective approach which can improve the quality of wireless sensor network at all sides. Through studying the mechanism of sensor network data transmission, the nature of data transmission in wireless sensor network is concluded as a kind of responsibility transmission. By redefining the responsibility and availability of nodes, the strategy for cluster head selection is studied, the responsibility and availability is determined by the combination of the residual energy, location and current flow of nodes. Based on the above, new clustering network topology control algorithm based on responsibility transmission CNTCABRT and hierarchical multi-hop CNTCABRT is presented in this paper, whose algorithm structure is along the famous LEACH algorithm. Experimental result demonstrates its promising performance over the famous LEACH algorithm in the cluster head selection, the size of cluster, the deployment of nodes and the lifetime of nodes, and several innovative conclusions are proposed finally.