In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching an...In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning,many colleges have conducted one form of curriculum integration or the other.Many of these team-taught course integrations,however,concentrate on core business courses without reaching out to related courses in other disciplines.Moreover,due to some factors,the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise.Using a“going concern concept”,this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates.Economics concepts could unambiguously support the tests that cast doubts on firms’ability to continue operations.展开更多
Public environmental concern(PEC)is an important bottom-up force in building an environmentally sustainable society.Guided by attitude theory,this paper innovatively constructed a PEC evaluation index system,while int...Public environmental concern(PEC)is an important bottom-up force in building an environmentally sustainable society.Guided by attitude theory,this paper innovatively constructed a PEC evaluation index system,while introducing entropy weighted-TOPSIS(Technique for Order Preference by Similarity to Ideal Solution)to realize the assessment of PEC.Exploratory spatial data analysis was used to portray the spatio-temporal evolution patterns of PEC in 362 Chinese cities at prefecture-level and above from 2011 to 2018.Furthermore,the Geodetector model was performed to identify the multi-dimensional determinants of PEC from the perspective of spatial heterogeneity.The results indicated that:1)PEC in China exhibited a fluctuating upward trend,consistent with the spatial distribution law of‘Heihe-Tengchong Line’and‘Bole-Taipei Line’;2)the driving effect of each factor varied dynamically,but in general,economic development level,population size,industrial wastewater,and education level were the dominant driving factors explaining the spatial variation of PEC;3)risk detection revealed that four factors,government environmental regulations,PM_(2.5),vegetation coverage,and natural resource endowment,had nonlinear effects on PEC;4)the interactions between factors all demonstrated an enhancement in explaining the spatial differentiation of PEC.PEC was driven by the comprehensive interaction of four-dimensional factors of economy,society,pollutant emissions,and ecology.Among them,population agglomeration accompanied by a high level of regional economy and information technology can explain the increase in PEC to the greatest extent.展开更多
欧盟是我国植物源农产品出口的重要目标市场,也是全球食品安全管理最严苛的地区之一。近年来,欧盟连续撤销多种农药的登记授权,并将相关农药残留限量(MRLs)降低至定量限(LOQ)水平,对农产品的国际贸易产生了重要影响。世界贸易组织(WTO)...欧盟是我国植物源农产品出口的重要目标市场,也是全球食品安全管理最严苛的地区之一。近年来,欧盟连续撤销多种农药的登记授权,并将相关农药残留限量(MRLs)降低至定量限(LOQ)水平,对农产品的国际贸易产生了重要影响。世界贸易组织(WTO)成员对欧盟农药残留管控措施的关注度也越来越高。本文收集整理了1995年至2022年间WTO成员提出的与欧盟农药残留管控相关的“卫生与植物卫生措施特别贸易关注(specific trade concerns on sanitary and phytosanitary measures,SPS STCs)”议题,系统梳理了WTO成员对欧盟农药残留管控措施的关注情况,包括关注议题数量、提出关注议题的成员、涉及的管控措施类型、产品种类及解决情况,总结分析了WTO成员对欧盟农药残留管控措施的主要关注点,并尝试提出了相应的应对思考建议。展开更多
为确保数字经济高质量发展,加强移动应用的个人隐私保护至关重要。隐私设置和权限请求设置作为当前移动服务商向用户提供的主要隐私保护技术措施,其有效性受到争议,并未得到用户广泛的使用或采纳,这可能是因为用户无法通过隐私设置选择...为确保数字经济高质量发展,加强移动应用的个人隐私保护至关重要。隐私设置和权限请求设置作为当前移动服务商向用户提供的主要隐私保护技术措施,其有效性受到争议,并未得到用户广泛的使用或采纳,这可能是因为用户无法通过隐私设置选择和控制移动应用收集的个人信息种类、使用目的与共享对象,且权限请求设置操作流程较为复杂。要想切实发挥隐私保护技术的积极效果,其应具备的技术特征不容小觑。本研究从给予用户对个人信息披露的细粒度控制的视角,针对现有隐私设置和权限请求设置提出两种技术特征,即隐私设置可操作性与权限请求设置有效性,并基于信号传递理论,探究这两种技术特征对用户拒绝提供个人信息和提供虚假个人信息意愿(简称“隐私保护行为意愿”)的影响机理。本研究采用基于情景的实验方法,共收集334份有效数据,应用PLS-SEM(partial least squares-structural equation modeling)方法进行实证分析。研究结果发现,本研究提出的两种技术特征对用户的隐私保护行为意愿具有显著的直接负向影响,并通过隐私担忧间接负向影响用户的隐私保护行为意愿;这两种技术特征对用户隐私保护行为意愿具有显著的正向交互作用。本研究丰富和拓展了隐私保护技术设计与用户信息行为研究,并为移动服务商设计有效的隐私保护技术以提升竞争优势提供了启示,从而促进数字经济高质量发展。展开更多
文摘In response to the recommendation by the American Assembly of Collegiate Schools of Business(AACSB,2002),which urged business schools to embark on interdisciplinary programs to facilitate boundary-spanning teaching and learning,many colleges have conducted one form of curriculum integration or the other.Many of these team-taught course integrations,however,concentrate on core business courses without reaching out to related courses in other disciplines.Moreover,due to some factors,the informational contents of management disclosures in annual reports and audit unqualified opinions may not align with the future viability of an enterprise.Using a“going concern concept”,this paper demonstrates how the addition of economics in business school curriculum integration could produce well-rounded business graduates.Economics concepts could unambiguously support the tests that cast doubts on firms’ability to continue operations.
基金Under the auspices of National Social Science Foundation of China(No.21BJY194)Natural Science Foundation of Hainan Province(No.722RC631)。
文摘Public environmental concern(PEC)is an important bottom-up force in building an environmentally sustainable society.Guided by attitude theory,this paper innovatively constructed a PEC evaluation index system,while introducing entropy weighted-TOPSIS(Technique for Order Preference by Similarity to Ideal Solution)to realize the assessment of PEC.Exploratory spatial data analysis was used to portray the spatio-temporal evolution patterns of PEC in 362 Chinese cities at prefecture-level and above from 2011 to 2018.Furthermore,the Geodetector model was performed to identify the multi-dimensional determinants of PEC from the perspective of spatial heterogeneity.The results indicated that:1)PEC in China exhibited a fluctuating upward trend,consistent with the spatial distribution law of‘Heihe-Tengchong Line’and‘Bole-Taipei Line’;2)the driving effect of each factor varied dynamically,but in general,economic development level,population size,industrial wastewater,and education level were the dominant driving factors explaining the spatial variation of PEC;3)risk detection revealed that four factors,government environmental regulations,PM_(2.5),vegetation coverage,and natural resource endowment,had nonlinear effects on PEC;4)the interactions between factors all demonstrated an enhancement in explaining the spatial differentiation of PEC.PEC was driven by the comprehensive interaction of four-dimensional factors of economy,society,pollutant emissions,and ecology.Among them,population agglomeration accompanied by a high level of regional economy and information technology can explain the increase in PEC to the greatest extent.
文摘欧盟是我国植物源农产品出口的重要目标市场,也是全球食品安全管理最严苛的地区之一。近年来,欧盟连续撤销多种农药的登记授权,并将相关农药残留限量(MRLs)降低至定量限(LOQ)水平,对农产品的国际贸易产生了重要影响。世界贸易组织(WTO)成员对欧盟农药残留管控措施的关注度也越来越高。本文收集整理了1995年至2022年间WTO成员提出的与欧盟农药残留管控相关的“卫生与植物卫生措施特别贸易关注(specific trade concerns on sanitary and phytosanitary measures,SPS STCs)”议题,系统梳理了WTO成员对欧盟农药残留管控措施的关注情况,包括关注议题数量、提出关注议题的成员、涉及的管控措施类型、产品种类及解决情况,总结分析了WTO成员对欧盟农药残留管控措施的主要关注点,并尝试提出了相应的应对思考建议。
文摘为确保数字经济高质量发展,加强移动应用的个人隐私保护至关重要。隐私设置和权限请求设置作为当前移动服务商向用户提供的主要隐私保护技术措施,其有效性受到争议,并未得到用户广泛的使用或采纳,这可能是因为用户无法通过隐私设置选择和控制移动应用收集的个人信息种类、使用目的与共享对象,且权限请求设置操作流程较为复杂。要想切实发挥隐私保护技术的积极效果,其应具备的技术特征不容小觑。本研究从给予用户对个人信息披露的细粒度控制的视角,针对现有隐私设置和权限请求设置提出两种技术特征,即隐私设置可操作性与权限请求设置有效性,并基于信号传递理论,探究这两种技术特征对用户拒绝提供个人信息和提供虚假个人信息意愿(简称“隐私保护行为意愿”)的影响机理。本研究采用基于情景的实验方法,共收集334份有效数据,应用PLS-SEM(partial least squares-structural equation modeling)方法进行实证分析。研究结果发现,本研究提出的两种技术特征对用户的隐私保护行为意愿具有显著的直接负向影响,并通过隐私担忧间接负向影响用户的隐私保护行为意愿;这两种技术特征对用户隐私保护行为意愿具有显著的正向交互作用。本研究丰富和拓展了隐私保护技术设计与用户信息行为研究,并为移动服务商设计有效的隐私保护技术以提升竞争优势提供了启示,从而促进数字经济高质量发展。
