The Role of Accounting Dimensions of Corporate Governance in Improving the Tax Return in Egypt

This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return,as well as their impact on tax revenues.A quantitative research was carried out based on a questionnaire distributed to a selected sample of auditors,academics from the Department of Accounting and Finance Managers.Two research hypotheses were tested.Results show a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns,as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.

Validating Governance Performance Indicators for Integrated Coastal and Ocean Management in the Southeast Region of Cuba

The importance of evaluating the success of policies developed to effectively manage coastal and marine resource use is well documented. However, few frameworks exist that allow for a comparative examination of existing policy instruments, as opposed to specific initiatives, which assess governance performance aimed at addressing issues arising in the coastal zone. This paper describes the process and findings for evaluating the feasibility of a modified Coastal Sustainability Standard (CoSS) framework that seeks to measure the effectiveness of individual planning instruments within overlapping spatial boundaries in the landward and marine areas in the southeast region of Cuba. Through workshops conducted in Santiago de Cuba and Guamá municipalities with key representatives involved in coastal management and planning, the utility of the framework was assessed using the main instruments of territorial planning in Cuba, namely integrated river basin management, territorial planning in coastal municipalities and marine and coastal management. While, the findings suggest that the modified CoSS framework can be used to assess the effectiveness of these planning instruments in the region, and workshop participants also suggested improvements to better match its use to the characteristics of the study region.

Corporate Governance and Tax Avoidance: Evidence from Nigerian Quoted Food and Beverage Companies

The study determine the effect of CEO duality on the effective tax rate of quoted foods and Beverage companies.Ex-post facto research design was adopted.A purposive sampling technique was applied in selecting nine(9)companies during the data collection process.Data were collected from annual reports and accounts of the sampled companies from 2013-2019.Data for the study analyzed using descriptive statistics and regression was used with aid of the e-view was at 95%confidence at five degrees of freedom(df).The result shows that CEO duality was significant and had a positive coefficient on tax planning of food and beverage companies in Nigeria.The study,therefore recommended that non-separation of CEO from Chairman of the Board may lead to higher levels of tax planning;and an opportunity for manager’s rent extraction,because of their dominating role to ensure that adequate oversight roles are separated.

Influencing Factors of Taxpayers'Tax Compliance in the Perspective of Government Governance

At present,government governance reflects that the new public management plays an irreplaceable role in promoting the social participation of democratic individuals,stimulating the vitality of the society,as well as improving the equal consultation between citizens and governments under the guidance of the governance spirit.Especially in the process of transformation of the industrial society,significant changes have taken place in government governance modes.The government plays important roles in the democratic society to form clear theoretical frameworks in view of then-understanding towards the modernization of government governance.With significant development of information technology,existing modes of social and economic developments had transformed in addition to profound social changes.These developments would affect the research on government governance.In the perspective of government governance,it is of great significance to explore its role in the influence towards tax compliance especially under the current system and mechanism to create an excellent tax compliance spirit.From existing research,the main aspects used in measuring government governance are the openness of government affairs,social justice,and individuals5 understanding of the tax law.With existing research,201 survey questionnaires of the subjects,validity analysis,descriptive statistics analysis,correlation analysis,regression analysis,and other methods,this study made bold assumptions on the relationship between government governance and tax compliance.The conclusion in which government governance,measured in terms of government affairs,degree of social justice,and personal understanding of the tax law would influence taxpayers5 tax compliance in terms of then-consciousness towards tax compliance.At present time,the study of government governance and taxpayers,tax compliance has practical significance and application value.This study would provide an opportunity for citizens to have a preliminary understanding of overall tax compliance and maintain the spirit of tax compliance from an individuaFs subjective consciousness in addition to providing suggestions to improve government governance for promoting tax compliance.

Integrated Climate Change Risk Governance in China under the Background of Global Climate Governance

Climate change in the past one hundred years has brought important influence to the natural ecosystem and social-economic system of the world and China.The impact of future climate change is also long-term and huge,and many effects are negative or adverse.Therefore,from now on we must take measures adapting to climate change to overcome the adverse effects of climate change on social-economic-ecological system.In this paper,starting from the urgency of integrated climate change risk governance,the risk of natural disasters intensifying caused by climate change is briefly described,and engineering and non engineering measures of the integrated climate change risk governance in China's high risk region are proposed,as well as recommendations on integrated risk governance in the eastern,middle and western China.

Spatial Governance of Multi-Plan Integration in the County Area:A Case Study of Sihui City

This study discussed the contradiction and reform experience of multi-plan integration in Sihui from the perspective of spatial governance.The research found:in terms of contradictions,the right and responsibility of management departments in the county area of Sihui were crosscutting,the township governance responsibilities needed urgent improvement,the urban-rural governance problems were different,the spatial governance elements were not unified,and the contradiction in the implementation mechanism was the implementation of projects.Through the multi-plan integration reform,Sihui reconstructed the right and responsibility relationship of the spatial governance departments,unified the elements of spatial governance,and refactored the implementation mechanism by reconstructing the transmission mechanism of the spatial planning system and the project approval mechanism and establishing the dynamic evaluation and adjustment mechanism.

Research on Urban Community Facilities Safety Governance—Based on the Overall Perspective

Community facilities accidents happen every year in many cities of China, which has been an important issue in academic circles. The purpose of this study is to suggest the direction of universal design for the prevention of community facilities accidents. In this paper, from the overall angle, the impact factors of the urban community service facilities safety were analyzed. Then, based on the integrated governance theory, from such aspects as engineering and non-engineering disaster reduction, the governance measures were explored.

The Local Process of Governance in Integrated Water Resource Management： An Example of the Wadi El K^bir Watershed （Northeast of Algeria）

Alternatives to the sectoral and public policies and regulations of environmental and water resources＇ protection, and the experiments of integrated management have been rapidly multiplied since the year 1990. Water constitutes a principal stake of these environmental policies in the majority of the countries and especially in the countries of North Africa as Algeria, where this resource is threatened by repeated dryness and by the impact of the climate change. The integrated water resource management reflects today the world tendency of the governments to exploit and preserve this resource by a way based on a process of governance, which passes by the dialog of diversified actors （various sectors）. According to this policy and to the promulgation of the Algerian National Report on State effective implementation and coordination mechanisms are required. How this principle of integrated water management will be executed with various scenarios in Algeria and what are the main difficulties that can be met？ Or, more exactly, what are the variables that can influence the operation of the local water process governorship？ This analysis will be carried out through the example of the Wadi El K6bir watershed located in the northeast of Algeria, which is real natural area of water supply that feeds the communities, the natural and artificial basins, and preserves the perenniality of the existing natural ecosystems especially the one of the natural park classified by the United Nations Educational Scientific and Cultural Organization （U.N.E.S.C.O） in 1989 as the inheritance of humanity and six other sites classified according to the Ramsar convention as wetlands of international importance to be preserved.

破与立:协同治理机制的整合与重构——评Collaborative Governance Regimes

协同治理日益成为激变时代解决公共问题的治道选择,并引起学术界的强烈关注。然而,已有研究却呈现碎片化、拼凑化的特点,如何进行理论整合并重构分析框架成为当前的理论诉求。柯克·爱默生和蒂娜·娜芭齐基于文献分析与经验研究,从治理环境和棘手问题两个方面讨论协同治理的生成机理,重新定义协同治理的内涵,整合协同治理的知识谱系,并构建了协同治理机制的综合性分析框架。她们的研究无疑成为相关领域的重要参考。当然,该项研究仍然具有值得拓展的空间,本文最后一部分对此进行探讨。

Cooperation among BRI Jurisdictions in Private Sector Governance in Tax Matters

Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from one country to another.BRI jurisdictions need to ensure that potential investors have as much information as possible and can make accurate assessments.The best course may be to move to-wards adopting the international accounting standards.The adoption of internation-al standards is considered by the International Accounting Standards Board(IASB)to be a low-cost option for developing countries if they do not have the administrative capacity to develop their own domestic accounting standards.Accounting standards cover the treatment of taxation items,including deferred taxation,in the financial statements.The international accounting standard dealing with income tax is Inter-national Accounting Standards(IAS)12.Using this standard can lead to enhanced tax disclosure,transparency and comparability.In view of the potential impact of the global minimum tax developed under Pillar Two of the OECD proposals,the IASB intends to amend IAS 12 to ensure that tax disclosures in the financial statements re-main comparable.The IASB has proposed a temporary exception to IAS 12 in relation to recognition of deferred tax assets and liabilities relating to Pillar Two taxes.Under the IASB proposals an entity would however be required to disclose information for the current period on Pillar Two legislation enacted in the jurisdictions where it oper-ates.For periods after the global minimum tax comes into effect,an entity would be required to separately disclose the liability to Pillar Two taxes.

Enhance Interaction Between Taxpayers and Tax Administrations to Serve Modern Tax Governance

The State Taxation Administration of China(STA)has strengthened interaction between taxpayers and tax administrations by collecting and classifying taxpayers’needs,responding to common and individual demands in all aspects,as well as evaluating and improving the effectiveness of interaction.This article briefly introduces the initiatives,achievements and related experience of the Chinese tax authorities in strengthening interaction between taxpayers and tax administrations in recent years.

How Has Rural Tax Reform Affected Farmers and Local Governance in China?

Using nationally representative data, the present paper examines the impact of China＇s ongoing rural tax reform on farmers. The difficulties in further local governance restructuring are also discussed. It is argued that the issues associated with rural taxation and local governance in China result from inherent tension between an increasingly liberalized economic system and a still centralized political system. Although rural tax reform has helped to reduce farmers＂ tax burdens in the short term, the establishment of an effective local governance regime requires coordinated reforms to downsize local bureaucracy by providing social security for laid-off cadres, to strengthen local accountability by granting higher local formal tax autonomy, and to promote meaningful participation by expanding local democracy.

Land use transition and rural spatial governance: Mechanism, framework and perspectives

The pattern for utilization of rural space is closely related to rural transformationdevelopment (RTD). The problem of rural space utilization is an important manifestation of theuncoordinated relationship between land use patterns and rural development status during atransformation period. Considering the rural space utilization issue, this article seeks to analyzethe interaction mechanisms between land use transition (LUT) and rural spatial governanceand then build a rural spatial governance analysis framework based on LUT. Also, thepaper explores the internal relationship between rural spatial governance and rural vitalizationand discusses the research prospective of the interaction. The study found that: (1) Ruralspace utilization has systemic problems such as limited development space, ill-defined ownershipand poor organization, which have become important obstacles for rural development.(2) The uncoordinated relationship between LUT and RTD is an important reason for the dilemmasurrounding rural space utilization. (3) The LUT provides a basis for determining thetiming of rural spatial governance, specifying spatial governance objectives, and clarifyingrural spatial governance methods. (4) The construction of a comprehensive analysis frameworkof “matter-ownership-organization” of rural space based on the LUT has created conditionsfor the orderly promotion of rural spatial governance. (5) Rural spatial governance whichfacilitates the integration of urban-rural development is an important foundation for rural vitalization.(6) Interaction analysis of LUT, RTD and rural spatial governance is conducive tofacilitating research on the operational mechanism of rural regional systems and to expandingthe research field of rural geography.

Green Development and Integrated Risk Governance

The‘‘International Symposium on Integrated Governance of Large-scale Disaster and Economic Risks’’was held in Qianhai,Shenzhen,China on 13–14 May 2017.The Academy of Disaster Reduction and Emergency Management of Ministry of Civil Affairs and Ministry of Educa-

Risk Governance:Application to Urban Challenges

Urban areas face multiple risks: they range from natural hazard-induced disasters, fires, and building code violations to social risks such as vandalism, crime, and social disorientation, among others. These risks often interact with each other and cannot be dealt with in isolation. As a means to identify, assess, and manage multiple risks, the concept of ‘‘risk governance'' has been developed, which promises to provide integrative and comprehensive tools to deal with the many manifestations of risks.In this article, risk governance concept has been specifically applied to complex risk situations in urban areas. The concept of risk governance pertains to the many ways in which multiple actors, individuals and institutions, public and private, deal with risks. It includes formal institutions and regimes and informal arrangements. The article first develops an adaptive and integrative model of risk governance and applies this model to the urban environments.After a short summary of the roots of risk governance, key concepts, such as simple, uncertain, complex, and ambiguous risks, are discussed. The main emphasis is on each of the five phases of risk governance: pre-estimation,interdisciplinary assessment, risk evaluation, risk management, and risk communication.

Influence of Taxation on Supply and Demand in Tomorrow's Crowd Energy Paradigm

The emergence of the energy self-sufficient home presents a new role for government taxation. Policymakers now face the challenge of reflecting this technological change in their decision-making and must assume a greater level of engagement. This paper proposes a number of original fiscal concepts for policymakers to implement in the support of micro-grid development. These are designed to optimise a sustainable transition away from the centralised energy system whilst creating shared value among stakeholders throughout the value chain. Concepts are based on residential micro-grid schemata in Switzerland and are applicable in other countries.

Control of Corruption,Trust in Government,and Voluntary TaxCompliance in South-West,Nigeria

Tax payers’level of compliance behaviour is a major concern to government and tax authorities.Constant losses of tax revenue through bribery,corruption,and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development.Many researches have been conducted on taxpayers’compliance,but not many considered the effect of Control of Corruption(COC)in their study.This study looked at the probable influence of COC on individual taxpayers’voluntary tax compliance behaviour in South-West,Nigeria.Survey research design was adopted for the study.Population for the study was 5,216,422 individual taxpayers in three selected states.A validated questionnaire was used to collect data from respondents by means of Stratified and random sampling techniques with a sample size of 1,200 and this gives a response rate of 87.6%.The reliability test using Cronbach’s alpha coefficients ranged from 0.79 to 0.86.The study adopts descriptive and inferential statistics to analyze the data at 0.05 level of significance.The study shows that COC positively influenced voluntary tax compliance among individual taxpayers in the study states(Adj.R2=0.063,F(6,1050)=12.68,p=0.000).There was evidence that trust in government,COC,and employment status have significant relationship with voluntary tax compliance behaviour in the study states(β=0.139,t(1044)=6.125,p=0.000,β=0.154,t(1044)=5.025,p=0.000,β=-0.237,t(1044)=-3.562,p=0.00)while gender,age,and educational level do not have significant relationship with voluntary tax compliance(β=0.036,t(1044)=0.664,p=0.664,β=-0.002,t(1044)=-0.080,p=0.936,β=0.035,t(1044)=1.081,p=0.280),respectively.The study concluded that control of corruption influenced individual voluntary tax compliance.Government should put better stiff strategies in controlling corruption on tax matters,overhaul the internal control mechanism,establish state anti-graft agencies,and put stiff punishment for any fraudulent activity on tax revenue generation while zero tolerance to corruption should be seen and practice.

湖北省流域综合治理和统筹发展规划探讨

省级流域综合治理和统筹发展规划是统筹发展与安全的综合性规划、寻求多目标平衡的系统性规划、引导全域有序布局的空间性规划。梳理省级流域综合治理和统筹发展规划的内涵及作用,结合湖北省流域综合治理和统筹发展规划编制实践,提出根据省情特点和承担的国家安全与发展责任,以流域综合治理为基础,严守水安全、水环境安全、粮食安全、生态安全4类安全底线;以“四化同步”发展为路径,推动高质量发展;强化交通区位、科教资源等比较优势,完善要素支撑体系;绘制规划“一张蓝图”,实现空间有序布局;建立“两张清单”,实现规划有效考核等。以综合性规划为引领,探索加强省级规划统筹的方法,为提高省域治理体系和治理能力现代化提供经验借鉴。

ChatGPT应用中的科研诚信风险及其伦理治理

作为具有高度人工智能特点的新成果,ChatGPT自面世以来就受到广泛关注。其强大的信息整合能力、生成性的自主学习能力、良好的人机交互能力在为科学研究提供有力辅助的同时,也产生了科研诚信的隐忧。ChatGPT在辅助科研中存在的诚信风险主要包括:信息失真的风险、剽窃侵权的风险、科研失德的风险。要规避这些风险,就必须对ChatGPT的应用进行伦理治理。ChatGPT使用应当遵守公开知情原则、公平正义原则、共同责任原则。唯有强化研究者的道德自觉,建立ChatGPT伦理审查机制,构建ChatGPT科研诚信伦理控制体系,才能确保ChatGPT在科研辅助中满足科研诚信要求、具备道德正当性。

中国竞技体操后备人才培养多元共治的影响因素研究

文章主要采用建构式案例研究方法,以扎根理论编码技术为辅助,对参与竞技体操后备人才培养治理的组织进行多案例分析,构建出竞技体操后备人才培养多元共治影响因素的理论框架。研究发现:竞技体操后备人才培养多元共治的影响因素包括价值认同、资源投入、合作机制、组织能力和制度环境。其中,价值认同是实现竞技体操后备人才培养多元共治的原动力;资源投入和合作机制均对多元共治绩效产生正向的促进作用;组织能力和制度环境通过与其他因素产生交互作用而对竞技体操后备人才培养多元共治绩效产生正向的促进作用。