Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore ...Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore the impact of the central environmental protection inspection(CEPI)on driving carbon emission reduction,and to study what factors influence the strategic choices of each party and how they interact with each other.The research results suggest that local governments and manufacturing enterprises would choose strategies that are beneficial to carbon reduction when CEPI increases.When the initial willingness of all parties increases 20%,50%—80%,the time spent for the whole system to achieve stability decreases from 100%,60%—30%.The evolutionary result of“thorough inspection,regulation implementation,low-carbon management”is the best strategy for the tripartite evolutionary game.Moreover,the smaller the cost and the larger the benefit,the greater the likelihood of the three-party game stability strategy appears.This study has important guiding significance for other developing countries to promote carbon emission reduction by environmental policy.展开更多
Mr.Jiang Zcmin,Gencral-Seerctary of the Cen-tral Committee of the Chincse Communist Party and.Chairman of the People's Republic of China,in a rC-ccnt spcech cm phasized that the family planning pro-gramme should b...Mr.Jiang Zcmin,Gencral-Seerctary of the Cen-tral Committee of the Chincse Communist Party and.Chairman of the People's Republic of China,in a rC-ccnt spcech cm phasized that the family planning pro-gramme should be strictly and effectively im plemented in 1994,a year of crucial importance for promoting re-form and opening and thc drive lowards.modernization.To makc continucd contributions to the sociocconomic development in the country,we must fulfil the plan for controlling population growth..The spcech was delivcred at the anua!National Fo-rum on Family Planning Work convened jointly by the Party's Central Committcc and the Statc Council.展开更多
When developing and integrating a new environmental legal system under the Environmental Code,the joint regulation of ecology and environment,natural resources and an energy beyond the sphere of mere environmental con...When developing and integrating a new environmental legal system under the Environmental Code,the joint regulation of ecology and environment,natural resources and an energy beyond the sphere of mere environmental concerns can be achieved;the semantic expression of environmental regulation can be expounded.Additionally,through the codification of environmental law,a revolutionary path for the structure of authority can be found.Environmental codification dictates a method for clarification of the boundaries and relations of environmental management authority.Under the theory of Holistic Governance and in the codification process,the reform of environmental regulation authority should be concluded from both vertical and horizontal dimensions,through organizing,integrating,separating,classifying and finally,by establishing a synergy between the central and local governments and their departments.This can break down structural barriers to communication and cooperation of the ecological regulation and resource management authority and help establish uniformity of environmental regulation.展开更多
How should the rural governance order be reconstructed centered on the new authority elements after the collapse of traditional rural governance order with the core of family authority, gentry authority and regime? Th...How should the rural governance order be reconstructed centered on the new authority elements after the collapse of traditional rural governance order with the core of family authority, gentry authority and regime? This is a major problem in the construction of new rural areas of contemporary China. This paper attempts to present a historical picture of the inversely proportional relationship between elements like regime, family authority, gentry authority, financial power, political power, civil rights, and so on, based on review of the change path of rural area governance order tracing back to traditional period, the period of the Republic of China, years before the founding of new China as well as period after reform and opening up. It is believed that"innovations"and"heritages"of traditions must be investigated in the transformation process for the rebuilding of a set of stable and reasonable governance order for rural areas, instead of cutting facts by a certain theory or design. In addition, the actual weight of every authority element in social structure and order in people’s mind should be faced up with, which should be integrated with"regulation"and"virtue".展开更多
"Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In t..."Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China's economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.展开更多
The study sought to assess the role and significance of chiefs in the traditional governance system of Cape Coast,Teshie and Kumasi communities in Ghana.This study employed the case study comparative approach.A total ...The study sought to assess the role and significance of chiefs in the traditional governance system of Cape Coast,Teshie and Kumasi communities in Ghana.This study employed the case study comparative approach.A total of 85 participants were selected for the study using the snowballing method of sampling.Data were collected using a four-point Likert scale questionnaire.Data analysis and presentation of results were done by using mean and standard deviation.The study revealed that chieftaincy as an institution is deeply rooted in the local communities.It further revealed that a chief is both the politico-military and religious head.It was recommended that there is the need for the modern state to go beyond just involving chiefs in only sod cutting ceremonies and other state functions to include them in the implementation of local development policies.Further to this,the roles and functions of traditional authorities and local government officials must be well-defined and agreed upon and the public must be made to understand this delineation of responsibilities brought by the government.展开更多
Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requireme...Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.展开更多
The specific objective of the study was to identify the role of traditional leaders in Cape Coast,Kumasi and Teshie in the governance structure of their societies through the observance of taboos.It was to have a good...The specific objective of the study was to identify the role of traditional leaders in Cape Coast,Kumasi and Teshie in the governance structure of their societies through the observance of taboos.It was to have a good understanding of what constitutes governance and good governance in the context of the indigenous set-up;to assess the current nature of governance related taboos;and to evaluate the impact of contemporary society on taboos and the consequence of any impact of contemporary society on the taboos on indigenous governance.The research was guided by Creswell’s knowledge on research paradigm to describe a researcher’s philosophical view and conceptualization of reality.The research adopted mixed method approach in achieving the objective of the research by obtaining empirical data for the research questions.Two sets of instruments were adopted for data gathering.The first instrument was an interview guide that was used to solicit structured data from the respondents in order to elicit more candid and objective replies.The second instrument was a questionnaire,which was used in order to gather the exact responses relevant to the research from participants.The study found out that traditional rulers occupy unique position,hence in order to maintain certain standards to please their subjects on whose authority they rule,they cannot avoid observing taboos.It further showed that the Chieftaincy institution is an institution that cannot be done away with.It is recommended that both citizens and non-citizens in these traditional societies should be made to appreciate,respect and observe taboos associated with taboo days as a means to promote unity,peace and governance.展开更多
This essay is a survey upon Kant's Sweet Dream of Perpetual Peace. According to Kant, a permanent peace could be achieved under the condition of the creation of a Federation of States. This Federation of States will ...This essay is a survey upon Kant's Sweet Dream of Perpetual Peace. According to Kant, a permanent peace could be achieved under the condition of the creation of a Federation of States. This Federation of States will be rest upon three fundamental requirements--i.e., democracy, reason, universal hospitality. Kant's idea of global Federation of States should not be confused with existing nowadays Unions of States, such as European Union, which depend heavily upon a central authority and a complicated bureaucracy.展开更多
In July 1994,the CPC Central Committee and the State Council held theThird National Conference on Work in Tibet.During the conference, JiangZemin,General Party Secretary and State President,said that showing carefor,a...In July 1994,the CPC Central Committee and the State Council held theThird National Conference on Work in Tibet.During the conference, JiangZemin,General Party Secretary and State President,said that showing carefor,and providing aid to Tibet constituted the consistent policy of the Partyand the State,and the bounden duty of peoples of all ethnic groups in the country.展开更多
More than 50 officials from central government departments attended a human rights training class held in Nanchang,Jiangxi Province, on May 29-June 2. The class was sponsored by the State Council Information Office, d...More than 50 officials from central government departments attended a human rights training class held in Nanchang,Jiangxi Province, on May 29-June 2. The class was sponsored by the State Council Information Office, during which the trainees attended lectures given on China's human rights concepts and the current human rights conditions in the country, human rights theories and international human rights instruments and protection of human rights under the rule of law.展开更多
On May 23,1991,Li Tieying,Headof the CentralGovernment Del-egation that had been sent tomark the 40th anniversary ofthe peaceful liberation ofTibet, declared publicly:"TheCentral Government willinvest 1 billion Y...On May 23,1991,Li Tieying,Headof the CentralGovernment Del-egation that had been sent tomark the 40th anniversary ofthe peaceful liberation ofTibet, declared publicly:"TheCentral Government willinvest 1 billion Yuan for thecomprehensive developmentof the central part of the three-river valley area in Tibet."展开更多
According to the consensus view, central banks reached a high level of independence by the end of last century. This paper argues that as a result short-term political considerations applied during the appointment pro...According to the consensus view, central banks reached a high level of independence by the end of last century. This paper argues that as a result short-term political considerations applied during the appointment process of central bank decision-makers, their actual independence was at a lower level already that time. The global f'mancial crisis created new tasks for central banks and forced a review of the meaning of independence. The paper argues that central banks should be responsible for safeguarding fmancial stability and their macro-prudential activity can only be executed in cooperation with governments. However, interest rate policy decisions must remain free of political influence. The novelty of this paper lies in showing the conflictual relationship of the various roles of central banks. The paper concludes that the duality of independence and cooperation represents a major uncertainty in the operation of central banks. As a result of the greater degree of politicisation of the activities of central banks, their de facto independence in interest rate policy making may further shrink in the future. The paper also shows that India represents a unique case of central bank independence. In most countries, de jure independence is higher than de facto. India is one of the very rare countries where the reverse is the case.展开更多
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 ...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.展开更多
The opening of the Arctic Ocean has prompted the signing of the Agreement to Prevent Unregulated High Seas Fisheries in the Central Arctic Ocean(CAOF Agreement)by 10 parties,including the five Arctic Ocean coastal sta...The opening of the Arctic Ocean has prompted the signing of the Agreement to Prevent Unregulated High Seas Fisheries in the Central Arctic Ocean(CAOF Agreement)by 10 parties,including the five Arctic Ocean coastal states and the world’s leading distant-water fishing states.The negotiation process,initiated by the United States,progressed in two stages:the“A5 process”and the“A5+5 process”.The CAOF Agreement sets a precedent for cooperation between Arctic and non-Arctic states in managing Arctic high seas resources.It also incorporates several innovative management approaches for Arctic fisheries,such as the precautionary approach,ecosystem-based management,and state-of-the-art scientific knowledge as the basis for decision-making.Since 2015,China has actively participated in the negotiation and implementation of the CAOF Agreement.This article carefully analyzes the background and progressiveness of the CAOF Agreement and examines the responsibility that all state parties share concerning the sustainable use of marine living resources in the Central Arctic Ocean.The article also reviews China’s interests and engagement in the Arctic region,withparticular attention to its participation in the CAOF Agreement.Finally,the article concludes by discussing China’s role and implications for sustainable Arctic governance and its broader implications for evolving international environmental and ocean governance.展开更多
基金the financial support from the Postdoctoral Science Foundation of China(2022M720131)Spring Sunshine Collaborative Research Project of the Ministry of Education(202201660)+3 种基金Youth Project of Gansu Natural Science Foundation(22JR5RA542)General Project of Gansu Philosophy and Social Science Foundation(2022YB014)National Natural Science Foundation of China(72034003,72243006,and 71874074)Fundamental Research Funds for the Central Universities(2023lzdxjbkyzx008,lzujbky-2021-sp72)。
文摘Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore the impact of the central environmental protection inspection(CEPI)on driving carbon emission reduction,and to study what factors influence the strategic choices of each party and how they interact with each other.The research results suggest that local governments and manufacturing enterprises would choose strategies that are beneficial to carbon reduction when CEPI increases.When the initial willingness of all parties increases 20%,50%—80%,the time spent for the whole system to achieve stability decreases from 100%,60%—30%.The evolutionary result of“thorough inspection,regulation implementation,low-carbon management”is the best strategy for the tripartite evolutionary game.Moreover,the smaller the cost and the larger the benefit,the greater the likelihood of the three-party game stability strategy appears.This study has important guiding significance for other developing countries to promote carbon emission reduction by environmental policy.
文摘Mr.Jiang Zcmin,Gencral-Seerctary of the Cen-tral Committee of the Chincse Communist Party and.Chairman of the People's Republic of China,in a rC-ccnt spcech cm phasized that the family planning pro-gramme should be strictly and effectively im plemented in 1994,a year of crucial importance for promoting re-form and opening and thc drive lowards.modernization.To makc continucd contributions to the sociocconomic development in the country,we must fulfil the plan for controlling population growth..The spcech was delivcred at the anua!National Fo-rum on Family Planning Work convened jointly by the Party's Central Committcc and the Statc Council.
文摘When developing and integrating a new environmental legal system under the Environmental Code,the joint regulation of ecology and environment,natural resources and an energy beyond the sphere of mere environmental concerns can be achieved;the semantic expression of environmental regulation can be expounded.Additionally,through the codification of environmental law,a revolutionary path for the structure of authority can be found.Environmental codification dictates a method for clarification of the boundaries and relations of environmental management authority.Under the theory of Holistic Governance and in the codification process,the reform of environmental regulation authority should be concluded from both vertical and horizontal dimensions,through organizing,integrating,separating,classifying and finally,by establishing a synergy between the central and local governments and their departments.This can break down structural barriers to communication and cooperation of the ecological regulation and resource management authority and help establish uniformity of environmental regulation.
基金Beijing Social Science Fund Project Research on the Property Ownership of Stock Cooperatives in the Suburbs of Beijing(13SHC029)Beijing Zheng Hangsheng Social Development FundThe initial result of the special doctoral student project of Perfect China Co.,Ltd.Research on China’s Present Property Ownership of Rural Stock Cooperatives
文摘How should the rural governance order be reconstructed centered on the new authority elements after the collapse of traditional rural governance order with the core of family authority, gentry authority and regime? This is a major problem in the construction of new rural areas of contemporary China. This paper attempts to present a historical picture of the inversely proportional relationship between elements like regime, family authority, gentry authority, financial power, political power, civil rights, and so on, based on review of the change path of rural area governance order tracing back to traditional period, the period of the Republic of China, years before the founding of new China as well as period after reform and opening up. It is believed that"innovations"and"heritages"of traditions must be investigated in the transformation process for the rebuilding of a set of stable and reasonable governance order for rural areas, instead of cutting facts by a certain theory or design. In addition, the actual weight of every authority element in social structure and order in people’s mind should be faced up with, which should be integrated with"regulation"and"virtue".
文摘"Independent Audit basic norms" pointed out independent audit is the CPA entrusted by law, to be conduct an independent review of the accounting statements and related information and issue the audit opinion." In the stock market, an independent audit is an important means to achieve fair presentation of financial statements by SFC-authorized accounting firm to conduct an independent audit of listed companies. In the open accounting services market, the independent audit is the most occupied audit resources, the most important business, and therefore the business is also subject to severe supervision of the SFC. Its value lies in perform forensic of the financial statements information of listed companies, and the higher the quality, the more it can reduce the risk of material misstatement of the financial statements, which is the need to strengthen and improve audit quality. Our independent audit market originated in the 1980s, along with the reform and opening up, China's economy is experiencing rapid growth, the demand for high quality audit increasingly enhanced. Audit activities have the nature of external and information asymmetry. External audit refers to it have an impact to investors, government departments and the other public stakeholders. Information asymmetry refers to the information asymmetry between the auditor and the audited entity, but due to the presence of asymmetric information and other reasons, the interests of stakeholders will be hurt by false information Government regulation as a model audit industry control, either in foreign or domestic, have played an irreplaceable role, especially in the socialism of China, plays a leading role. For example, when Enron bankruptcy United States speedly issue SOX in 2002 to strengthen the role of government regulation, effectively preventing the conspiracy of the CPA and the audited entity and improve audit quality. Visiblely, the role of government regulation in the audit market is very important.
文摘The study sought to assess the role and significance of chiefs in the traditional governance system of Cape Coast,Teshie and Kumasi communities in Ghana.This study employed the case study comparative approach.A total of 85 participants were selected for the study using the snowballing method of sampling.Data were collected using a four-point Likert scale questionnaire.Data analysis and presentation of results were done by using mean and standard deviation.The study revealed that chieftaincy as an institution is deeply rooted in the local communities.It further revealed that a chief is both the politico-military and religious head.It was recommended that there is the need for the modern state to go beyond just involving chiefs in only sod cutting ceremonies and other state functions to include them in the implementation of local development policies.Further to this,the roles and functions of traditional authorities and local government officials must be well-defined and agreed upon and the public must be made to understand this delineation of responsibilities brought by the government.
文摘Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards (IFRS). Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.
文摘The specific objective of the study was to identify the role of traditional leaders in Cape Coast,Kumasi and Teshie in the governance structure of their societies through the observance of taboos.It was to have a good understanding of what constitutes governance and good governance in the context of the indigenous set-up;to assess the current nature of governance related taboos;and to evaluate the impact of contemporary society on taboos and the consequence of any impact of contemporary society on the taboos on indigenous governance.The research was guided by Creswell’s knowledge on research paradigm to describe a researcher’s philosophical view and conceptualization of reality.The research adopted mixed method approach in achieving the objective of the research by obtaining empirical data for the research questions.Two sets of instruments were adopted for data gathering.The first instrument was an interview guide that was used to solicit structured data from the respondents in order to elicit more candid and objective replies.The second instrument was a questionnaire,which was used in order to gather the exact responses relevant to the research from participants.The study found out that traditional rulers occupy unique position,hence in order to maintain certain standards to please their subjects on whose authority they rule,they cannot avoid observing taboos.It further showed that the Chieftaincy institution is an institution that cannot be done away with.It is recommended that both citizens and non-citizens in these traditional societies should be made to appreciate,respect and observe taboos associated with taboo days as a means to promote unity,peace and governance.
文摘This essay is a survey upon Kant's Sweet Dream of Perpetual Peace. According to Kant, a permanent peace could be achieved under the condition of the creation of a Federation of States. This Federation of States will be rest upon three fundamental requirements--i.e., democracy, reason, universal hospitality. Kant's idea of global Federation of States should not be confused with existing nowadays Unions of States, such as European Union, which depend heavily upon a central authority and a complicated bureaucracy.
文摘In July 1994,the CPC Central Committee and the State Council held theThird National Conference on Work in Tibet.During the conference, JiangZemin,General Party Secretary and State President,said that showing carefor,and providing aid to Tibet constituted the consistent policy of the Partyand the State,and the bounden duty of peoples of all ethnic groups in the country.
文摘More than 50 officials from central government departments attended a human rights training class held in Nanchang,Jiangxi Province, on May 29-June 2. The class was sponsored by the State Council Information Office, during which the trainees attended lectures given on China's human rights concepts and the current human rights conditions in the country, human rights theories and international human rights instruments and protection of human rights under the rule of law.
文摘On May 23,1991,Li Tieying,Headof the CentralGovernment Del-egation that had been sent tomark the 40th anniversary ofthe peaceful liberation ofTibet, declared publicly:"TheCentral Government willinvest 1 billion Yuan for thecomprehensive developmentof the central part of the three-river valley area in Tibet."
文摘According to the consensus view, central banks reached a high level of independence by the end of last century. This paper argues that as a result short-term political considerations applied during the appointment process of central bank decision-makers, their actual independence was at a lower level already that time. The global f'mancial crisis created new tasks for central banks and forced a review of the meaning of independence. The paper argues that central banks should be responsible for safeguarding fmancial stability and their macro-prudential activity can only be executed in cooperation with governments. However, interest rate policy decisions must remain free of political influence. The novelty of this paper lies in showing the conflictual relationship of the various roles of central banks. The paper concludes that the duality of independence and cooperation represents a major uncertainty in the operation of central banks. As a result of the greater degree of politicisation of the activities of central banks, their de facto independence in interest rate policy making may further shrink in the future. The paper also shows that India represents a unique case of central bank independence. In most countries, de jure independence is higher than de facto. India is one of the very rare countries where the reverse is the case.
文摘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.
基金supported by the China Association of Marine Affairs(CAMA)Project,“Key Issues in the Exploitation and Utilization of Polar Biological Resources under the New Situation”(Grant no.CODF-AOC202301)the Chinese Arctic and Antarctic Administration(CAA)entrusted project“Study on the Impact of BBNJ Agreement’s Institutional Design on China’s Security in Polar Regions”(Grant no.JDB2024060701014).
文摘The opening of the Arctic Ocean has prompted the signing of the Agreement to Prevent Unregulated High Seas Fisheries in the Central Arctic Ocean(CAOF Agreement)by 10 parties,including the five Arctic Ocean coastal states and the world’s leading distant-water fishing states.The negotiation process,initiated by the United States,progressed in two stages:the“A5 process”and the“A5+5 process”.The CAOF Agreement sets a precedent for cooperation between Arctic and non-Arctic states in managing Arctic high seas resources.It also incorporates several innovative management approaches for Arctic fisheries,such as the precautionary approach,ecosystem-based management,and state-of-the-art scientific knowledge as the basis for decision-making.Since 2015,China has actively participated in the negotiation and implementation of the CAOF Agreement.This article carefully analyzes the background and progressiveness of the CAOF Agreement and examines the responsibility that all state parties share concerning the sustainable use of marine living resources in the Central Arctic Ocean.The article also reviews China’s interests and engagement in the Arctic region,withparticular attention to its participation in the CAOF Agreement.Finally,the article concludes by discussing China’s role and implications for sustainable Arctic governance and its broader implications for evolving international environmental and ocean governance.