The digital development rights in developing countries are based on establishing a new international economic order and ensuring equal participation in the digital globalization process to achieve people's well-ro...The digital development rights in developing countries are based on establishing a new international economic order and ensuring equal participation in the digital globalization process to achieve people's well-rounded development in the digital society.The relationship between cross-border data flows and the realization of digital development rights in developing countries is quite complex.Currently,developing countries seek to safeguard their existing digital interests through unilateral regulation to protect data sovereignty and multilateral regulation for cross-border data cooperation.However,developing countries still have to face internal conflicts between national digital development rights and individual and corporate digital development rights during the process of realizing digital development rights.They also encounter external contradictions such as developed countries interfering with developing countries'data sovereignty,developed countries squeezing the policy space of developing countries through dominant rules,and developing countries having conflicts between domestic and international rules.This article argues that balancing openness and security on digital trade platforms is the optimal solution for developing countries to realize their digital development rights.The establishment of WTO digital trade rules should inherently reflect the fundamental demands of developing countries in cross-border data flows.At the same time,given China's dual role as a digital powerhouse and a developing country,it should actively promote the realization of digital development rights in developing countries.展开更多
Presently,the full implementation of the negotiations and collaborations under the Paris Agreement faces new key problems and severe challenges.These problems and challenges include the following:how to honor the prin...Presently,the full implementation of the negotiations and collaborations under the Paris Agreement faces new key problems and severe challenges.These problems and challenges include the following:how to honor the principle of“common but differentiated responsibilities”to facilitate a comprehensive,balanced,and effective implementation of the key elements of the Paris Agreement,such as adaptation,mitigation,finance,technology,capacity building,and transparency;how to uphold and maintain the status of China and other emerging countries as developing countries in light of the requirements of the United Nations Framework Convention on Climate Change and the historical responsibilities of these countries;and how to assess the goal of limiting the global temperature increase to 1.5℃and what constitutes an equitable carbon mitigation pathway for different types of countries.Developed countries and developing countries have drastically diverging views on carbon border adjustment measures for trade with developing countries proposed by several developed countries such as the European Union.Developed countries have demonstrated obvious intentions and actions designed to weaken and neglect the principle of“common but differentiated responsibilities”,to impose mitigation pressure on developing countries,to shift the responsibilities for emissions onto others,and to pass on the costs of mitigation.The maneuvering among different types of countries and interest groups has become increasingly intense.In response,China must maintain its strategic focus,adhere to the goals and principles established by the Paris Agreement,stick to its strategic positioning as a developing country,solidify strategic support from the developing world,and safeguard the legitimate rights and interests of developing countries.China played a conducive role in facilitating the Paris Agreement and has become an active participant,contributor,and leader in global climate governance.China must continue to follow Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era and its conception of ecological civilization and the concept of building a community of common destiny,to actively lead the cooperation process in the construction of a global climate governance system characterized by equity,justice,and win-win collaborations,and to promote compliance with the Paris Agreement.At the same time,China should accelerate the green,low-carbon,circular transformation of its economy;accelerate the coordinated governance of the economy,environment,and climate change;and formulate and implement a long-term low-carbon development strategy.By the middle of the 21st century,while achieving the goal of building a great modern socialist country,China can also achieve a deep decarbonization development path that is in line with the goal of limiting the global temperature increase to well below 2°C and pursuing efforts to limit the increase to 1.5℃.展开更多
The unity of “party spirit-people’s nature” is the basic proposition of Xi Jinping’s governance.Deng Xiaoping summarized the experience and lessons in the early days of reform and opening up,and put forward the ba...The unity of “party spirit-people’s nature” is the basic proposition of Xi Jinping’s governance.Deng Xiaoping summarized the experience and lessons in the early days of reform and opening up,and put forward the basic line of the “leadership and unity” of the party in the early stage of socialism around “one center,two basic points”;Xi Jinping’s so-called “unification”,which is based on the the basic line of Deng Xiaoping’s initial stage of building a socialist country that is “rich,strong,democratic,civilized,harmonious and beautiful”,has further established the importance of “people as the center” and “party’s leadership”.Therefore,the “people-centered” and “the party’s overall leadership” are unified and become the basic idea of General Secretary Xi Jinping’s governance of the country.Xi Jinping has put forward the unity of “party spirit-people’s nature”,the “consistency” between governing the country and politics,and the “integration” between the people’s interests and the party’s leadership,thus forming “persistence”,“comprehensive”,“confidence”,“maintenance” and other assertions.展开更多
The regulation of herbal traditional medicine(HTM)is of much importance as it ensures the safety,quality and efficacy thereof.However,there are variations in the regulation of HTM worldwide with some countries being m...The regulation of herbal traditional medicine(HTM)is of much importance as it ensures the safety,quality and efficacy thereof.However,there are variations in the regulation of HTM worldwide with some countries being more supportive of HTM than others.This literature review aimed to evaluate and compare the regulatory policies governing the use of HTM in developed and developing countries as well as to determine the regulatory challenges faced by regulatory authorities and governments across the world.The countries investigated in this study were Germany,the United States of America,Japan,South Africa,China and India.Variations were evident between countries,however,Germany and Japan were found to be more advanced with regards to the regulation of HTM.Germany and Japan had stricter regulatory policies and lesser safety concerns.South Africa and the United States of America appear to have inadequate or ineffective HTM regulatory systems which was seen by the countries’limited or lack of regulations and additional safety concerns.The findings showed the difference in HTM regulation between developed and developing countries were not as large as could be expected.The United States of America(developed country)was found to have poor HTM regulations,while China and India(developing countries)were found to have thorough regulations.The findings also show that both developed and developing countries continue to face challenges with regards to establishing regulations and registration procedures for HTM.展开更多
The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did ...The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.展开更多
This paper assumes as a focal point the concept that the "post-Brexit" may represent a change of era for European and global financial service and particularly for capital market sector. The change of era produces n...This paper assumes as a focal point the concept that the "post-Brexit" may represent a change of era for European and global financial service and particularly for capital market sector. The change of era produces new "global systemic interrelation" in which financial globalization, governance and regulation will give place to new, largely unknown complexities. In general, the different interests and immediate priorities of euro and non-euro countries, coupled with a need for prompt and, at times, politically sensitive action, have had the result of a greater fragmentation or a differentiated integration in EU governance in the financial sector. On this assumption, we may say that the post-Brexit scenario is in some way preceded by a series of "fractures" in European governance. The direct effect of the post-Brexit era is that UK regulated financial entities will still need "passporting" across the EU single market: UK is going to vest the role of third party country, which will require an "equivalence regime" similar to the "substituted compliance" used in the same direction by US regulators. At the same time, while an equivalence regime may work in principle to deal cross-border issues at the global level, in the long term, it may be an instrument for a "battle of ideas" in the new political arena of global financial governance.展开更多
基金a preliminary result of the Chinese Government Scholarship High-level Graduate Program sponsored by China Scholarship Council(Program No.CSC202206310052)。
文摘The digital development rights in developing countries are based on establishing a new international economic order and ensuring equal participation in the digital globalization process to achieve people's well-rounded development in the digital society.The relationship between cross-border data flows and the realization of digital development rights in developing countries is quite complex.Currently,developing countries seek to safeguard their existing digital interests through unilateral regulation to protect data sovereignty and multilateral regulation for cross-border data cooperation.However,developing countries still have to face internal conflicts between national digital development rights and individual and corporate digital development rights during the process of realizing digital development rights.They also encounter external contradictions such as developed countries interfering with developing countries'data sovereignty,developed countries squeezing the policy space of developing countries through dominant rules,and developing countries having conflicts between domestic and international rules.This article argues that balancing openness and security on digital trade platforms is the optimal solution for developing countries to realize their digital development rights.The establishment of WTO digital trade rules should inherently reflect the fundamental demands of developing countries in cross-border data flows.At the same time,given China's dual role as a digital powerhouse and a developing country,it should actively promote the realization of digital development rights in developing countries.
基金This research was supported by the Ministry of Science and Technology of the People’s Republic of China[Grant number.2018YFC 1509001]the National Natural Science Foundation of China[Grant number.72174105]by Tsinghua University-INDITEX Sustainable Development Fund[Grant number.TISD201909].
文摘Presently,the full implementation of the negotiations and collaborations under the Paris Agreement faces new key problems and severe challenges.These problems and challenges include the following:how to honor the principle of“common but differentiated responsibilities”to facilitate a comprehensive,balanced,and effective implementation of the key elements of the Paris Agreement,such as adaptation,mitigation,finance,technology,capacity building,and transparency;how to uphold and maintain the status of China and other emerging countries as developing countries in light of the requirements of the United Nations Framework Convention on Climate Change and the historical responsibilities of these countries;and how to assess the goal of limiting the global temperature increase to 1.5℃and what constitutes an equitable carbon mitigation pathway for different types of countries.Developed countries and developing countries have drastically diverging views on carbon border adjustment measures for trade with developing countries proposed by several developed countries such as the European Union.Developed countries have demonstrated obvious intentions and actions designed to weaken and neglect the principle of“common but differentiated responsibilities”,to impose mitigation pressure on developing countries,to shift the responsibilities for emissions onto others,and to pass on the costs of mitigation.The maneuvering among different types of countries and interest groups has become increasingly intense.In response,China must maintain its strategic focus,adhere to the goals and principles established by the Paris Agreement,stick to its strategic positioning as a developing country,solidify strategic support from the developing world,and safeguard the legitimate rights and interests of developing countries.China played a conducive role in facilitating the Paris Agreement and has become an active participant,contributor,and leader in global climate governance.China must continue to follow Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era and its conception of ecological civilization and the concept of building a community of common destiny,to actively lead the cooperation process in the construction of a global climate governance system characterized by equity,justice,and win-win collaborations,and to promote compliance with the Paris Agreement.At the same time,China should accelerate the green,low-carbon,circular transformation of its economy;accelerate the coordinated governance of the economy,environment,and climate change;and formulate and implement a long-term low-carbon development strategy.By the middle of the 21st century,while achieving the goal of building a great modern socialist country,China can also achieve a deep decarbonization development path that is in line with the goal of limiting the global temperature increase to well below 2°C and pursuing efforts to limit the increase to 1.5℃.
文摘The unity of “party spirit-people’s nature” is the basic proposition of Xi Jinping’s governance.Deng Xiaoping summarized the experience and lessons in the early days of reform and opening up,and put forward the basic line of the “leadership and unity” of the party in the early stage of socialism around “one center,two basic points”;Xi Jinping’s so-called “unification”,which is based on the the basic line of Deng Xiaoping’s initial stage of building a socialist country that is “rich,strong,democratic,civilized,harmonious and beautiful”,has further established the importance of “people as the center” and “party’s leadership”.Therefore,the “people-centered” and “the party’s overall leadership” are unified and become the basic idea of General Secretary Xi Jinping’s governance of the country.Xi Jinping has put forward the unity of “party spirit-people’s nature”,the “consistency” between governing the country and politics,and the “integration” between the people’s interests and the party’s leadership,thus forming “persistence”,“comprehensive”,“confidence”,“maintenance” and other assertions.
文摘The regulation of herbal traditional medicine(HTM)is of much importance as it ensures the safety,quality and efficacy thereof.However,there are variations in the regulation of HTM worldwide with some countries being more supportive of HTM than others.This literature review aimed to evaluate and compare the regulatory policies governing the use of HTM in developed and developing countries as well as to determine the regulatory challenges faced by regulatory authorities and governments across the world.The countries investigated in this study were Germany,the United States of America,Japan,South Africa,China and India.Variations were evident between countries,however,Germany and Japan were found to be more advanced with regards to the regulation of HTM.Germany and Japan had stricter regulatory policies and lesser safety concerns.South Africa and the United States of America appear to have inadequate or ineffective HTM regulatory systems which was seen by the countries’limited or lack of regulations and additional safety concerns.The findings showed the difference in HTM regulation between developed and developing countries were not as large as could be expected.The United States of America(developed country)was found to have poor HTM regulations,while China and India(developing countries)were found to have thorough regulations.The findings also show that both developed and developing countries continue to face challenges with regards to establishing regulations and registration procedures for HTM.
文摘The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems' transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.
文摘This paper assumes as a focal point the concept that the "post-Brexit" may represent a change of era for European and global financial service and particularly for capital market sector. The change of era produces new "global systemic interrelation" in which financial globalization, governance and regulation will give place to new, largely unknown complexities. In general, the different interests and immediate priorities of euro and non-euro countries, coupled with a need for prompt and, at times, politically sensitive action, have had the result of a greater fragmentation or a differentiated integration in EU governance in the financial sector. On this assumption, we may say that the post-Brexit scenario is in some way preceded by a series of "fractures" in European governance. The direct effect of the post-Brexit era is that UK regulated financial entities will still need "passporting" across the EU single market: UK is going to vest the role of third party country, which will require an "equivalence regime" similar to the "substituted compliance" used in the same direction by US regulators. At the same time, while an equivalence regime may work in principle to deal cross-border issues at the global level, in the long term, it may be an instrument for a "battle of ideas" in the new political arena of global financial governance.