Internet gaming disorder(IGD)among junior high school students is an increasingly prominent mental health concern.It is important to look for influences behind internet gaming disorder tendency(IGDT)in the junior high...Internet gaming disorder(IGD)among junior high school students is an increasingly prominent mental health concern.It is important to look for influences behind internet gaming disorder tendency(IGDT)in the junior high school student population.The present study aimed to reveal the explanatory mechanisms underlying the association between parental psychological control(PPC)and internet gaming disorder tendency among junior high school students by testing the mediating role of core self-evaluation(CSE)and the moderating role of intentional self-regulation(ISR).Participants in present study were 735 Chinese junior high school students who completed offline self-report questionnaires on parental psychological control,core self-evaluation,intentional self-regulation,and Internet gaming disorder tendency.Analyses were conducted via mediation and moderated mediation.The results showed that:(1)Parental psychological control was positively related to junior high school students’Internet gaming disorder tendency.Core self-evaluation,and intentional self-regulation were negatively related to junior high school students’Internet gaming disorder tendency,respectively.(2)Core self-evaluation partially mediated the relationship between parental psychological control and junior high school students’Internet gaming disorder tendency.(3)Intentional self-regulation moderated the association between parental psychological control and Internet gaming disorder tendency,as well as the relationships between parental psychological control and core self-evaluation and core self-evaluation and Internet gaming disorder tendency in the mediated model.Based on these findings,we believe that there is a need to weaken parental psychological control,strengthen junior high school students’core self-evaluation and intentional self-regulation,and to recognize the important role of parents as well as their children’s personal positive traits in the healthy development of junior high school students.展开更多
With intensifying global climate change,humanity is confronted with unparalleled environmental challenges and risks.This study employs the staggered difference-in-difference model to examine the relationship between c...With intensifying global climate change,humanity is confronted with unparalleled environmental challenges and risks.This study employs the staggered difference-in-difference model to examine the relationship between climate policy and green innovation in the corporate financialization context.Using Chinese-listed company data from 2008 to 2020,our analysis reveals a favorable correlation between China’s carbon emission trading policy(CCTP)and advancements in green innovation.Furthermore,we find that the level of corporate financialization moderates this correlation,diminishing the driving effect of CCTP on green innovation.Additionally,results of heterogeneity analysis show that this moderating consequence is more evident in non-state owned and low-digitization enterprises compared with state-owned and high-digitization ones.Our findings contribute to the existing literature by clarifying the interaction between CCTP,green innovation,and corporate financialization.Our research provides valuable insights for policymakers and stakeholders seeking to strengthen climate policies and encourages green innovation in different types of businesses.展开更多
Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through emp...Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through empirical analysis of data spanning from 2013 to 2022,the study aims to verify the influence mechanism of equity structure on corporate performance.The results indicate that enhancing equity concentration and balance positively impacts corporate performance,with this effect persisting over time.Consequently,optimizing the degree of equity concentration,shareholder types,and the board of directors’structure can assist enterprises in maximizing long-term value.展开更多
This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a co...This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a comprehensive literature review with case studies of five multinational corporations, allows us to investigate the applications, challenges, and ethical implications of leveraging predictive models in communication strategies. While our findings reveal significant potential for enhancing personalized content delivery, real-time sentiment analysis, and proactive crisis management, we stress the need for careful consideration of challenges such as data privacy concerns and algorithmic bias. This emphasis on ethical implementation is crucial in navigating the complex landscape of predictive analytics in corporate communications. To address these issues, we propose a framework that prioritizes ethical considerations. Furthermore, we identify key areas for future research, thereby contributing to the evolving field of data-driven communication management.展开更多
Enterprises must develop and implement effective strategic measures to achieve sustainable development.This entails evaluating corporate performance,understanding the impact of sustainable development strategies on co...Enterprises must develop and implement effective strategic measures to achieve sustainable development.This entails evaluating corporate performance,understanding the impact of sustainable development strategies on corporate performance,and implementing such strategies.The article proposes eight critical countermeasures to foster harmony and sustainable development among humanity,nature,the economy,and society:innovation-driven initiatives,green development practices,social responsibility initiatives,talent cultivation programs,collaborative cooperation efforts,sound financial management,brand-building endeavors,and effective information management.展开更多
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting...This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.展开更多
Artificial Intelligence (AI) is transforming organizational dynamics, and revolutionizing corporate leadership practices. This research paper delves into the question of how AI influences corporate leadership, examini...Artificial Intelligence (AI) is transforming organizational dynamics, and revolutionizing corporate leadership practices. This research paper delves into the question of how AI influences corporate leadership, examining both its advantages and disadvantages. Positive impacts of AI are evident in communication, feedback systems, tracking mechanisms, and decision-making processes within organizations. AI-powered communication tools, as exemplified by Slack, facilitate seamless collaboration, transcending geographical barriers. Feedback systems, like Adobe’s Performance Management System, employ AI algorithms to provide personalized development opportunities, enhancing employee growth. AI-based tracking systems optimize resource allocation, as exemplified by studies like “AI-Based Tracking Systems: Enhancing Efficiency and Accountability.” Additionally, AI-powered decision support, demonstrated during the COVID-19 pandemic, showcases the capability to navigate complex challenges and maintain resilience. However, AI adoption poses challenges in human resources, potentially leading to job displacement and necessitating upskilling efforts. Managing AI errors becomes crucial, as illustrated by instances like Amazon’s biased recruiting tool. Data privacy concerns also arise, emphasizing the need for robust security measures. The proposed solution suggests leveraging Local Machine Learning Models (LLMs) to address data privacy issues. Approaches such as federated learning, on-device learning, differential privacy, and homomorphic encryption offer promising strategies. By exploring the evolving dynamics of AI and leadership, this research advocates for responsible AI adoption and proposes LLMs as a potential solution, fostering a balanced integration of AI benefits while mitigating associated risks in corporate settings.展开更多
Corporate identity construction of external publicity image is an important part of the development of enterprises.Based on Wodak’s discourse-historical approach,this study takes the text of COFCO’s English promotio...Corporate identity construction of external publicity image is an important part of the development of enterprises.Based on Wodak’s discourse-historical approach,this study takes the text of COFCO’s English promotional video as the research object,analyzes the corporate brand image,media image,organizational image,and environmental image constructed by the enterprises from three steps:linguistic expression,discourse strategy,and theme to provide references for Chinese enterprises to enhance their international influence.展开更多
With the increasingly severe global climate change problem,the“dual carbon”goals(peak carbon emissions and carbon neutrality)have become a common focus of international attention.The report of the 20th National Cong...With the increasingly severe global climate change problem,the“dual carbon”goals(peak carbon emissions and carbon neutrality)have become a common focus of international attention.The report of the 20th National Congress of the Communist Party of China clearly emphasizes the need to accelerate the green transformation of development models,implement comprehensive strategies for frugal development,support the growth of green and low-carbon industries,and promote the concept of green consumption.At the same time,“Made in China 2025”also elaborates on the strategic concept of innovation-driven and green development centered,and strives for breakthroughs in key industries such as new energy vehicles.In such a macro environment,adopting green innovation measures by enterprises not only contributes to ecological protection but also has an undeniable impact on their economic performance and overall value.This article takes BYD Group as a case study to explore in detail the positive effects of green innovation on its economic performance.We first systematically organized and analyzed BYD’s specific practices in green innovation;Then,by examining three key financial indicators,BYD’s current financial situation was analyzed in depth;On this basis,combined with research data,the positive impact of green innovation on BYD’s financial performance was revealed;Finally,based on the analysis results,relevant suggestions are proposed to provide reference for the sustainable development of enterprises in the context of“dual carbon.”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
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
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
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
In 2005,the Chinese Company Law was revised for the first time in statutory form introduced Piercing the Corporate Veil.The establishment of this article will benefit Chinese legal system to prevent misuse of company ...In 2005,the Chinese Company Law was revised for the first time in statutory form introduced Piercing the Corporate Veil.The establishment of this article will benefit Chinese legal system to prevent misuse of company law risk,ensure the safety of transactions,safeguard the interests of the creditors,maintenance social and economic order,and to promote the healthy development of the socialist market economy.Nevertheless,as the abstraction of the provisions,lack of maneuverability,waiting in further refined standstill.展开更多
This paper examines the effects of internal control mechanisms on the financial distress of publicly listed companies in China. Using t-test and Logistic regression analysis, we investigated the following aspects: own...This paper examines the effects of internal control mechanisms on the financial distress of publicly listed companies in China. Using t-test and Logistic regression analysis, we investigated the following aspects: ownership by top managers and the CEO, the number of directors, the percentage of inside directors, CEO duality, and ownership concentration. The empirical tests indicate a lower probability of financial distress when ownership by top managers and that by the CEO are higher. The evidence also shows that a combination of two parts, the CEO and the chairman of the board, may influence the internal control system of a publicly listed companies.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
Recent bathymetric changes in the Changjiang Estuary under the influence of artificial regulation engineerings and basin reservoirs have been analyzed based on the maritime charts since 1997 and recent fieldworks. The...Recent bathymetric changes in the Changjiang Estuary under the influence of artificial regulation engineerings and basin reservoirs have been analyzed based on the maritime charts since 1997 and recent fieldworks. The results indicate a slight erosion of the channels in the upper and middle estuary, continuing deposition and seaward move of the mouth bar crest and intensifying erosion at the nearshore seabed. It is noteworthy that the morphological evolution caused by intensive human activities dominates over the changes from nature process. First, the riverbes are eroded overall in the South Branch (SB), the South Channel (SC) and the upper and middle reaches of the North Channel (NC). The nearshore seabed outside the river mouth is being eroded slightly, which is attributed to the declining sediment supply from the Changjiang Basin due to the construction of the Three Gorges Dam upstream. The sediment above the seabed is very active and coarsened, meanwhile, sand waves are becoming more distinct. Second, a deposition occurs in the North Brach (NB), the mouth of the NC, the mouth bars of the North Passage (NP) and the South Passage (SP) and especially the main channel of the NP, where it shows a massive siltation after the deep waterway project. The reasons for the recent changes are not only the dynamic structure in estuarine mouth bars, but also the supply of sediment resuspension in a local and offshore area. Meanwhile, the severe erosion and siltation in some reaches is related to the construction of estuarine engineerings. It is indicated that the Changjiang Estuary is gradually self-adjusted and adapting to the varying natural factors and intensive human activities. The study on the mechanism of self-regulation of the recent bathymetric changes in the Changjiang Estuary has important and practical significance.展开更多
Motives for corporate environmental responses( CERs)have received little research attention. This study examines the motives for CERs in Chinese enterprises. In-depth interviews with senior executives of 35 small-and ...Motives for corporate environmental responses( CERs)have received little research attention. This study examines the motives for CERs in Chinese enterprises. In-depth interviews with senior executives of 35 small-and medium-sized enterprises( SMEs)in Zhejiang and Jiangsu provinces reveal that China's SMEs have mainly responded reactively to environmental problems. Legitimacy motive is the main reason for the CERs. Strategic motive is also recorded,although to a lesser extent.展开更多
Hypertension is one of the most important risk factors for heart diseases today. The effect of hypertension in the elderly is higher than other age groups and it may lead to changes in their quality of life. By the in...Hypertension is one of the most important risk factors for heart diseases today. The effect of hypertension in the elderly is higher than other age groups and it may lead to changes in their quality of life. By the increase of age, the amount of self-care behaviors of patients with hypertension decreased. Therefore, control and self-care behaviors are so important. This study has been conducted to study self-regulation behaviors and Associated Factors in elderly patients with hypertension. This study was a cross sectional, descriptive analytic study, which was conducted using multistage sampling on the elderly 60 years and above with hypertension. The sample size was calculated 365 and the final sample size of 380 people was considered by possible losses. The instruments include of demographic and self-regulatory behaviors questionnaire. The results showed that self-regulation of behavior was 42.3% of the total score. In terms of quality, only 7.4% of the elderly had good behavior, 46.6% of poor performance, and the rest were mediocre performance. Age (p = 0.03), gender (p = 0.02), education (p = 0.001), income level (p = 0.03) and marital status (p = 0.001) significantly associated with behaviors of self-regulation. The results generally indicate unfavorable self-regulation of elderly patients with hypertension. Some variables such as gender, age, marital status, education and income levels were associated with these behaviors. So paying attention to the education of the elderly in care centers is essential.展开更多
基金supported by the National Social Science Foundation of China(20BSH131).
文摘Internet gaming disorder(IGD)among junior high school students is an increasingly prominent mental health concern.It is important to look for influences behind internet gaming disorder tendency(IGDT)in the junior high school student population.The present study aimed to reveal the explanatory mechanisms underlying the association between parental psychological control(PPC)and internet gaming disorder tendency among junior high school students by testing the mediating role of core self-evaluation(CSE)and the moderating role of intentional self-regulation(ISR).Participants in present study were 735 Chinese junior high school students who completed offline self-report questionnaires on parental psychological control,core self-evaluation,intentional self-regulation,and Internet gaming disorder tendency.Analyses were conducted via mediation and moderated mediation.The results showed that:(1)Parental psychological control was positively related to junior high school students’Internet gaming disorder tendency.Core self-evaluation,and intentional self-regulation were negatively related to junior high school students’Internet gaming disorder tendency,respectively.(2)Core self-evaluation partially mediated the relationship between parental psychological control and junior high school students’Internet gaming disorder tendency.(3)Intentional self-regulation moderated the association between parental psychological control and Internet gaming disorder tendency,as well as the relationships between parental psychological control and core self-evaluation and core self-evaluation and Internet gaming disorder tendency in the mediated model.Based on these findings,we believe that there is a need to weaken parental psychological control,strengthen junior high school students’core self-evaluation and intentional self-regulation,and to recognize the important role of parents as well as their children’s personal positive traits in the healthy development of junior high school students.
基金support was obtained from the Fundamental Research Funds for the Central Universities[Grant No.JBK2307090].
文摘With intensifying global climate change,humanity is confronted with unparalleled environmental challenges and risks.This study employs the staggered difference-in-difference model to examine the relationship between climate policy and green innovation in the corporate financialization context.Using Chinese-listed company data from 2008 to 2020,our analysis reveals a favorable correlation between China’s carbon emission trading policy(CCTP)and advancements in green innovation.Furthermore,we find that the level of corporate financialization moderates this correlation,diminishing the driving effect of CCTP on green innovation.Additionally,results of heterogeneity analysis show that this moderating consequence is more evident in non-state owned and low-digitization enterprises compared with state-owned and high-digitization ones.Our findings contribute to the existing literature by clarifying the interaction between CCTP,green innovation,and corporate financialization.Our research provides valuable insights for policymakers and stakeholders seeking to strengthen climate policies and encourages green innovation in different types of businesses.
文摘Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through empirical analysis of data spanning from 2013 to 2022,the study aims to verify the influence mechanism of equity structure on corporate performance.The results indicate that enhancing equity concentration and balance positively impacts corporate performance,with this effect persisting over time.Consequently,optimizing the degree of equity concentration,shareholder types,and the board of directors’structure can assist enterprises in maximizing long-term value.
文摘This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a comprehensive literature review with case studies of five multinational corporations, allows us to investigate the applications, challenges, and ethical implications of leveraging predictive models in communication strategies. While our findings reveal significant potential for enhancing personalized content delivery, real-time sentiment analysis, and proactive crisis management, we stress the need for careful consideration of challenges such as data privacy concerns and algorithmic bias. This emphasis on ethical implementation is crucial in navigating the complex landscape of predictive analytics in corporate communications. To address these issues, we propose a framework that prioritizes ethical considerations. Furthermore, we identify key areas for future research, thereby contributing to the evolving field of data-driven communication management.
文摘Enterprises must develop and implement effective strategic measures to achieve sustainable development.This entails evaluating corporate performance,understanding the impact of sustainable development strategies on corporate performance,and implementing such strategies.The article proposes eight critical countermeasures to foster harmony and sustainable development among humanity,nature,the economy,and society:innovation-driven initiatives,green development practices,social responsibility initiatives,talent cultivation programs,collaborative cooperation efforts,sound financial management,brand-building endeavors,and effective information management.
文摘This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.
文摘Artificial Intelligence (AI) is transforming organizational dynamics, and revolutionizing corporate leadership practices. This research paper delves into the question of how AI influences corporate leadership, examining both its advantages and disadvantages. Positive impacts of AI are evident in communication, feedback systems, tracking mechanisms, and decision-making processes within organizations. AI-powered communication tools, as exemplified by Slack, facilitate seamless collaboration, transcending geographical barriers. Feedback systems, like Adobe’s Performance Management System, employ AI algorithms to provide personalized development opportunities, enhancing employee growth. AI-based tracking systems optimize resource allocation, as exemplified by studies like “AI-Based Tracking Systems: Enhancing Efficiency and Accountability.” Additionally, AI-powered decision support, demonstrated during the COVID-19 pandemic, showcases the capability to navigate complex challenges and maintain resilience. However, AI adoption poses challenges in human resources, potentially leading to job displacement and necessitating upskilling efforts. Managing AI errors becomes crucial, as illustrated by instances like Amazon’s biased recruiting tool. Data privacy concerns also arise, emphasizing the need for robust security measures. The proposed solution suggests leveraging Local Machine Learning Models (LLMs) to address data privacy issues. Approaches such as federated learning, on-device learning, differential privacy, and homomorphic encryption offer promising strategies. By exploring the evolving dynamics of AI and leadership, this research advocates for responsible AI adoption and proposes LLMs as a potential solution, fostering a balanced integration of AI benefits while mitigating associated risks in corporate settings.
文摘Corporate identity construction of external publicity image is an important part of the development of enterprises.Based on Wodak’s discourse-historical approach,this study takes the text of COFCO’s English promotional video as the research object,analyzes the corporate brand image,media image,organizational image,and environmental image constructed by the enterprises from three steps:linguistic expression,discourse strategy,and theme to provide references for Chinese enterprises to enhance their international influence.
基金Interim Achievements of the 2023 Internationalization Special Projects 2023ZX13 and 2023ZX14 of Zhejiang Financial College。
文摘With the increasingly severe global climate change problem,the“dual carbon”goals(peak carbon emissions and carbon neutrality)have become a common focus of international attention.The report of the 20th National Congress of the Communist Party of China clearly emphasizes the need to accelerate the green transformation of development models,implement comprehensive strategies for frugal development,support the growth of green and low-carbon industries,and promote the concept of green consumption.At the same time,“Made in China 2025”also elaborates on the strategic concept of innovation-driven and green development centered,and strives for breakthroughs in key industries such as new energy vehicles.In such a macro environment,adopting green innovation measures by enterprises not only contributes to ecological protection but also has an undeniable impact on their economic performance and overall value.This article takes BYD Group as a case study to explore in detail the positive effects of green innovation on its economic performance.We first systematically organized and analyzed BYD’s specific practices in green innovation;Then,by examining three key financial indicators,BYD’s current financial situation was analyzed in depth;On this basis,combined with research data,the positive impact of green innovation on BYD’s financial performance was revealed;Finally,based on the analysis results,relevant suggestions are proposed to provide reference for the sustainable development of enterprises in the context of“dual carbon.”
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.
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.
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In 2005,the Chinese Company Law was revised for the first time in statutory form introduced Piercing the Corporate Veil.The establishment of this article will benefit Chinese legal system to prevent misuse of company law risk,ensure the safety of transactions,safeguard the interests of the creditors,maintenance social and economic order,and to promote the healthy development of the socialist market economy.Nevertheless,as the abstraction of the provisions,lack of maneuverability,waiting in further refined standstill.
文摘This paper examines the effects of internal control mechanisms on the financial distress of publicly listed companies in China. Using t-test and Logistic regression analysis, we investigated the following aspects: ownership by top managers and the CEO, the number of directors, the percentage of inside directors, CEO duality, and ownership concentration. The empirical tests indicate a lower probability of financial distress when ownership by top managers and that by the CEO are higher. The evidence also shows that a combination of two parts, the CEO and the chairman of the board, may influence the internal control system of a publicly listed companies.
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.
基金The National Natural Science Foundation of China under contract Nos 51479074 and 41340044the Special Key Program of the Ministry of Science and Technology of China under contract No.2013FY112000
文摘Recent bathymetric changes in the Changjiang Estuary under the influence of artificial regulation engineerings and basin reservoirs have been analyzed based on the maritime charts since 1997 and recent fieldworks. The results indicate a slight erosion of the channels in the upper and middle estuary, continuing deposition and seaward move of the mouth bar crest and intensifying erosion at the nearshore seabed. It is noteworthy that the morphological evolution caused by intensive human activities dominates over the changes from nature process. First, the riverbes are eroded overall in the South Branch (SB), the South Channel (SC) and the upper and middle reaches of the North Channel (NC). The nearshore seabed outside the river mouth is being eroded slightly, which is attributed to the declining sediment supply from the Changjiang Basin due to the construction of the Three Gorges Dam upstream. The sediment above the seabed is very active and coarsened, meanwhile, sand waves are becoming more distinct. Second, a deposition occurs in the North Brach (NB), the mouth of the NC, the mouth bars of the North Passage (NP) and the South Passage (SP) and especially the main channel of the NP, where it shows a massive siltation after the deep waterway project. The reasons for the recent changes are not only the dynamic structure in estuarine mouth bars, but also the supply of sediment resuspension in a local and offshore area. Meanwhile, the severe erosion and siltation in some reaches is related to the construction of estuarine engineerings. It is indicated that the Changjiang Estuary is gradually self-adjusted and adapting to the varying natural factors and intensive human activities. The study on the mechanism of self-regulation of the recent bathymetric changes in the Changjiang Estuary has important and practical significance.
文摘Motives for corporate environmental responses( CERs)have received little research attention. This study examines the motives for CERs in Chinese enterprises. In-depth interviews with senior executives of 35 small-and medium-sized enterprises( SMEs)in Zhejiang and Jiangsu provinces reveal that China's SMEs have mainly responded reactively to environmental problems. Legitimacy motive is the main reason for the CERs. Strategic motive is also recorded,although to a lesser extent.
文摘Hypertension is one of the most important risk factors for heart diseases today. The effect of hypertension in the elderly is higher than other age groups and it may lead to changes in their quality of life. By the increase of age, the amount of self-care behaviors of patients with hypertension decreased. Therefore, control and self-care behaviors are so important. This study has been conducted to study self-regulation behaviors and Associated Factors in elderly patients with hypertension. This study was a cross sectional, descriptive analytic study, which was conducted using multistage sampling on the elderly 60 years and above with hypertension. The sample size was calculated 365 and the final sample size of 380 people was considered by possible losses. The instruments include of demographic and self-regulatory behaviors questionnaire. The results showed that self-regulation of behavior was 42.3% of the total score. In terms of quality, only 7.4% of the elderly had good behavior, 46.6% of poor performance, and the rest were mediocre performance. Age (p = 0.03), gender (p = 0.02), education (p = 0.001), income level (p = 0.03) and marital status (p = 0.001) significantly associated with behaviors of self-regulation. The results generally indicate unfavorable self-regulation of elderly patients with hypertension. Some variables such as gender, age, marital status, education and income levels were associated with these behaviors. So paying attention to the education of the elderly in care centers is essential.