Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

The Role of Cooking for Hospital Food Service in Cancer Care-Units: Nutrition Is a Supportive Care While Cooking Appears to Be a Prescription

Cancer cachexia and treatment-induced side effects can contribute to deterioration in nutritional status in patients declining the quality of life and survival rates. Culinary practices may provide new strategies to minimize the symptoms. NEODIA (learning to live with a cancer on a day-to-day basis) is an observational program whose objective is to better understand the occurrence of treatment-related side effects as well as culinary and dietary habits in cancer patients followed in the Cancer Unit of the Beauvais City Hospital, France. First study step in 2010 has investigated culinary solutions to improve the quality of life of the patient at home. The present part tries in particular to answer the question if the culinary advising is transposable to the offer of restoration proposed by institutions of care in oncology. We first conducted an investigation on the determinants of quality of life in patients currently treated in a hospital service involving 41 people. In a second step, we are collecting information on the food supply itself, using advising of some patient’s specially prepared to test meals as a translational research expertise. The results of our survey show that patient’s remarks constitute real guidelines to adapt the practices in culinary production and healthy catering management. Based on these results, the consistency of frozen prepared meals has been analyzed regarding their potential to regulate the under nutrition-inducing treatment-related side effects. Conducted by the patient’s panel of the translational research group the study highlights the benefits of agro-food products and margins of progress.

Roles of Corporate Reputation and Service Recovery in Food Safety Crises:A Case Study of Food Hygiene Incidents in Hot Pot Restaurants

Food hygiene incidents in hot pot restaurants were studied,and a relationship model between corporate reputation and consumers behavioral intention was established.Hot pot consumers of hot pot restaurants were surveyed through questionnaires.The results show that corporate reputation positively affects service recovery and repurchase intention,and service recovery positively influences repurchase intention,while corporate reputation affects repurchase intention through service recovery.In other words,under the situation of enterprise crises,the service recovery of an enterprise can restore its image and reputation.Therefore,when an enterprise has a crisis,it should positively respond to the crisis incident,and take timely crisis recovery to maintain its positive image.

Research on Enterprise Legal Service Strategy Based on Compliance Management Optimization

With the background of enterprise compliance management,this paper discusses how to improve the level of enterprise legal service and reduce enterprise legal risks by optimizing the compliance management system.It aims to analyze the current situation and existing problems of enterprise legal services through the analysis of the importance of compliance management.Furthermore,it delves into the case of enterprise legal service strategy based on compliance management optimization to verify the effectiveness and feasibility of enterprise legal service strategy.

The value selection in the socialist public cultural services system innovation of colleges

The development of a national culture represents the quality of the citizens of this country, the cultural connotation of a national spirit. With the development of society, citizens demand more exuberant cultural services. Therefore, strengthening the construction of public cultural service system is imperative, at the same time, the public cultural system construction is the development and prosperity of socialist advanced culture, and building a harmonious society, the government system of public cultural services for the public and cultural life, which also constitutes a multifaceted innovative public cultural service system Building model in the public service, is the focus of the new era of cultural undertakings .

Language Service Turn of Translation Studies

With the development of the society, translation becomes more and more important. This thesis aims at the development oftranslation with the aspects of"Belt and Road"Initiative and contributes to the language services.

Press Conference for Issuing National Standard——Target Text Quality Requirements for Translation Services

On June 2nd,the press conference for issuing the national standard—Target Text Quality Requirements for Translation Services was held in Beijing,jointly hosted by China Association for Standardization (CAS),Translator Association of China (TAC),China Translation and Publishing Corporation (CTPC) and China Shipol Information Center.

World Federation of Chinese Medicine Societies Center for Translation

The mission of the Center for Translation is to promote international dissemination ofTraditional Chinese Medicine with service first and quality oriented.

World Federation of Chinese Medicine Societies Center for Translation

The mission of the Center for Translation is to promote international dissemination of Traditional Chinese Medicine with service first and quality oriented.

World Federation of Chinese Medicine Societies Center for Translation

The mission of the Center for Translation is to promote international dissemination of Traditional Chinese Medicine with service first and quality oriented.

World Federation of Chinese Medicine Societies Center for Translation

The mission of the Center for Translation is to promote international dissemination of Traditional Chinese Medicine with service first and quality oriented.

What are the Main Differences between Interpreting and Translation and Why is Interpreting not Just ‘Spoken Translation'?

With the development of the world economy and international cooperation,the work as interpreter has become more and more important.Interpreters are employed in many places,such as courts,social welfare centres and other public institution.However,there are many differences between interpreting and translation and interpreting is not just‘spoken translation.Some real public service interpreting scenarios are used to contrast the difference between interpreting and translation and the character istics of interpreting,Which can make the interpreters,teachers and students,who are teach and study interpreting,to appreciate interpreting from a new perspective.

How Chinese Financial Centers Integrate into Global Financial Center Networks:An Empirical Study Based on Overseas Expansion of Chinese Financial Service Firms

The increasing globalization of the Chinese economy has been enabled by both Chinese financial institutions operating globally as well as international firms operating within China. In geographical terms, this has been organized through a number of strategic cities serving as gateways for the exchange of financial functions, products and practices between China and the global economy. Drawing on location data of financial service firms in China listed on stock exchanges in Shenzhen, Shanghai and Hong Kong, this paper shows that Chinese financial firms are expanding globally and how Chinese financial centers are positioned and connected in the urban networks shaped by these financial service firms. It is found that Hong Kong, China, holds strategic positions in the integration of Chinese cities into global financial center networks, and that establishing a foothold in global financial centers such as New York and London has been a priority for Chinese financial institutions. The increasing capital flows directed by Chinese financial institutionssuggests a shifting global financial geography, with numerous Chinese cities playing increasingly important roles within global financial center networks.

Financial shared services in multinational corporations： Based on Motorola

The competition of Multinational Corporation is getting more and more intense with the economy globalization, requiring companies to standardize operations to stay competitive. Shared Services is an effective way of keeping costs down and improving efficiency by moving certain functions to one central location. Financial Shared Services is one of the typical representatives. In this essay, the advantages and disadvantages of Financial Shared Services will be discussed on the case of Motorola and explored with some possible solutions.

Cross Cultural Exploration of the Perceived Health Competence Scale

The eight-item Perceived Health Competence Scale (PHCS) is a measure of self-efficacy in general health management that is used to predict health outcomes and behaviors. The PHCS has been shown to be a reliable and valid instrument but has been used in primarily white European Americans. The PHCS is positively correlated to health status and coping abilities. Younger, healthier populations score higher on the PHCS compared to elderly who are managing chronic illness. This study examined the PHCS in three Midwestern samples: African American elders which revealed two separate factors in PHCS;Native Americans who evaluated the PHCS as a single construct;and a Spanish speaking sample. In the latter sample, findings suggest health competence may be a multi-dimensional construct. Further evaluation of the Spanish version of the PHCS and population characteristics are needed to measure health competence beliefs.

Review of China’s neighborhood center planning from the perspective of innovative social governance

The neighborhood center provides an implementation case for centralizing community service facilities and organizing service provision effectively,and has achieved community service improvement,which provides innovative methods for governance innovation.This paper summarizes the development process of neighborhood center planning in China,and analyzes related planning cases in Suzhou,Tianjin,Hangzhou,and Chengdu focusing on planning characteristics and operating mechanisms.Based on the case of Chongqing,it gives answer to key issues of the local application of neighborhood center planning concept.

Translation Studies in/and International Business Studies:Mapping the Main Research Topics

Over the past two decades,the convergences of translation studies and international business studies have attracted a growing amount of attention from stakeholders in the respective research field.This is particularly because professionals and scholars in international business and management realize the importance of the role of language and translation in international trade and multilingual communication.The research results in this interdisciplinary field could provide basis for making critical decisions,such as the staff recruitment,company language policy and company development strategy.However,few reviews have been available that provide a comprehensive overview of relevant practice and research in this cross-disciplinary efforts.The present article therefore aims to offer a state-of-the-art review and investigate the existing literature to map the main research topics and discover future agenda.This article first provides an overview of the perception of“translation”,the role of translator,and translational activities in international business studies.Second,the review focuses on the translation and knowledge transfer in multinational corporations.Lastly,it identifies future directions towards the cross-fertility of the interdisciplinary collaboration.

服务创新网络中企业社会资本如何影响创新绩效——知识流耦合与知识共创的链式中介作用

基于社会网络理论与知识基础观,构建“企业社会资本—知识流耦合—知识共创—服务创新绩效”的链式中介模型,运用层次回归分析法对405份企业样本进行分析。研究发现:结构性、认知性、关系性社会资本均对服务创新绩效有显著正向影响,且影响程度依次减弱;知识流耦合、知识共创在企业社会资本与服务创新绩效之间起链式中介作用。研究可进一步夯实创新网络、社会资本理论基础,揭示企业社会资本通过知识作用路径影响服务创新绩效的内在机制,为服务企业提高创新绩效提供参考。

人工智能在应急语言服务中的应用与展望

人工智能技术助推着语言服务行业的数字化、智能化转型,其高效率、低成本、协同性等特征在应急语言服务领域产生了突出的社会和经济效益并具有潜在的实际应用价值。本文分析了人工智能技术在应急语言服务产品、人才培养、实践活动中的应用现状,并展望了未来发展趋势。本研究有望为深化应急语言服务智能化转型的理论研究、推进应急语言服务智能化转型的实践探索提供有益参考。