The new generation of the times is the latest requirement for young people in the new era,and it is the latest training goal for young people put forward by the Party and the country in the face of the second centenni...The new generation of the times is the latest requirement for young people in the new era,and it is the latest training goal for young people put forward by the Party and the country in the face of the second centennial goal.At the 19th National Congress,it was put forward by the country that the concept of“new generation of the times”for the first time,indicating the training direction and theoretical guidance for the new generation of the times.The new age requires young people to have firm ideals and beliefs,excellent skills,and a great spirit of responsibility.The proposition of cultivating a new generation of the times is a deep exploration and summary of Marx’s theory of“all-round human development,”Lenin’s youth view and the education view of excellent traditional Chinese culture,and the proposition needs to strengthen the leadership of the Party,give play to the leading role of socialist core values,and the youth themselves should actively act to realize the transformation of theoretical and practical results.展开更多
Red cultural site is the carrier of red culture,containing profound revolutionary history and value of the times,we should deeply excavate the intrinsic potential of red cultural sites,pay attention to the ontological...Red cultural site is the carrier of red culture,containing profound revolutionary history and value of the times,we should deeply excavate the intrinsic potential of red cultural sites,pay attention to the ontological protection of red cultural sites,develop and improve the red cultural innovation projects,and strengthen the red culture itself and supporting the construction.This paper takes the old revolutionary area of Luxi as an example,conducts field investigation and visits based on the local county records and party history materials,and investigates a total of five red cultural sites and memorial halls in Luxi,focusing on the actual achievements and problems exposed in the protection and development of the current red cultural sites,to provide references and thinking for the protection,development,and innovative utilization of red cultural sites in the new era of our country.展开更多
This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this inte...This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development.展开更多
As a scientific theory, Marxist theory plays an important guiding role. The achievements over the years have proved that only by connecting it with the reality of our country can it be understood and used by our peopl...As a scientific theory, Marxist theory plays an important guiding role. The achievements over the years have proved that only by connecting it with the reality of our country can it be understood and used by our people and become a weapon to guide people’s actions. Therefore, it is of positive significance to grasp its general laws on the basis of analyzing and summarizing the Sinicization of Marxism. The report of the 19th CPC National Congress pointed out that at present, China is in a new stage, and new opportunities and problems have emerged. In order to solve these problems and promote China’s development, we must give play to the guiding role of theory in practice, guide education with the Sinicization of Marx, and realize the further upgrading of education.展开更多
Background Pharmacological and conventional nonpharmacological treatments are only moderately effective in treatingeneralised anxiety disorder(GAD).Recently,repetitive transcranial magnetic stimulation(rTMS)has attrac...Background Pharmacological and conventional nonpharmacological treatments are only moderately effective in treatingeneralised anxiety disorder(GAD).Recently,repetitive transcranial magnetic stimulation(rTMS)has attracted interest because of its potential therapeutic value.Aim To investigate the efficacy and safety of rTMS treatment for GAD.Methods Literature studies published in English or Chinese were screened in 10 electronic databases up to 5 December 2018.The included studies'bias risk was assessed using Cochrane risk of bias assessment tool.Meta-analysis was performed to compute the standardised mean difference(SMD)and risk ratio(RR)along with its 95%Cis through using RevMan V.5.3.Heterogeneity was inspected by I2 and the χ2 test.We performed subgroup analysis and meta-regression to investigate heterogeneity.We used funnel plot to assess publication bias.We used the GRADE approach to assess the whole quality of evidence.Results Twenty-one studies,with a total sample size of 1481,were analysed.The risk of bias in most studies included is moderate,the majority of which are lacking of blinding methods of treatment allocation.The treatment had beneficial effects in the rTMS group compared with the control group in mean anxiety score(SMD=-0.68;95%Cl-0.89 to-0.46).None of the 21 studies included here reported severe adverse events.As for dropout rates,there are no statistically significant differences between the two groups(RR 1.14,95%Cl 0.72 to 1.82)or adverse events(RR 0.95,95%Cl 0.77 to 1.18).No particular influence on the heterogeneity of any variable was observed.The risk of publication bias was low.According to the GRADE approach,the evidence levels of primary outcome(treatment effects)and secondary outcomes(acceptability and safety)were rated as‘medium’.Conclusion The use of rTMS combined with medication treatment may have a significant positive anti-anxiety effect on patients with GAD.However,we should interpret the results cautiously due to the relatively high heterogeneity of the meta-analysis.Future high-quality clinical trials are needed to confirm our results.展开更多
Strategic emerging industries have become an important engine of economic growth and main power to boost improvement.We gather panel data of 31 provinces and cities in China from 2003 to 2013,and empirically analyze t...Strategic emerging industries have become an important engine of economic growth and main power to boost improvement.We gather panel data of 31 provinces and cities in China from 2003 to 2013,and empirically analyze the impact of market demand,R&D investment,technology innovation and new products output on the development of China's strategic emerging industries. The results suggest the growing domestic and international market demands are main factors to the development of strategic emerging industries.R&D investment,technology innovation and new products output also play important roles in promoting the development of strategic emerging industries. The objective conclusions are obtained through theoretical and empirical analyses.展开更多
China’s path to becoming a strong trade power can be divided into three levels:the micro level of promoting factor cultivation,the meso level of achieving industrial dominance,and the macro level of participating in ...China’s path to becoming a strong trade power can be divided into three levels:the micro level of promoting factor cultivation,the meso level of achieving industrial dominance,and the macro level of participating in the establishment of the world system.As a feature of globalization,factor flow is the foundation and key to achieve the above three-level goals.In the first stage of reform and opening-up,China complied with the globalization characteristics of factor flow and gathered a large number of capital factors.It is now the second stage of reform and opening-up;that is,the stage of export-oriented investment.International investment may help in the path to become a strong trade power,or it may become an obstacle.The maximization of benefits and evasion of disadvantages are influenced by the grasp of investment risks.Therefore,special attention should be paid to identifying potential risks and controlling risks.展开更多
Through the retrieval of judicial documents involving sexual harassment in the workplace,it is found that the overall number of civil cases caused by sexual harassment in the workplace in China is very small.In relate...Through the retrieval of judicial documents involving sexual harassment in the workplace,it is found that the overall number of civil cases caused by sexual harassment in the workplace in China is very small.In related cases,the proportion of courts identifying sexual harassment in the workplace is low,the proportion of victims suing to protect their rights and interests is low,and the winning rate is also low.The main reason why it is difficult to take legal remedy is that the standards of sexual harassment identification are vague,the collection of evidence is difficult,the standards of proof are different,and it is difficult to take the liability of the employer.Article 1010 of the Civil Code stipulates the definition of sexual harassment and the whole-process prevention and treatment of the employer's obligation,which is significant progress in regulating sexual harassment in the workplace,but cannot completely solve the above problems.Before the legislation is further perfected,it is necessary to clarify the specific identification elements and judgment standards of sexual harassment,clarify the certifying power and proof standards of relevant evidence,and actively explore the path of liability of the employer.展开更多
Arctic education refers not only to the teaching,but also to research,communication,dissemination as well as popularization of knowledge related to the Arctic.This article reviews joint efforts between Chinese and Ame...Arctic education refers not only to the teaching,but also to research,communication,dissemination as well as popularization of knowledge related to the Arctic.This article reviews joint efforts between Chinese and American educators and researchers to promote cooperation and understanding in Arctic education and research,and examines the facing challenges of China-U.S.Arctic education cooperation which include current political or economic tensions between the two countries,the differing perspectives and priorities on Arctic policy,the disproportion in Arctic scientific research,different research methodologies and discourse system in social science.This article also argues that there are opportunities for the two countries to cooperate in Arctic education.Common goals and interests in the Arctic,Arctic-dedicated institutions with significant Arctic research capabilities and partnerships around the world provide foundations for Arctic education cooperation.The implementation of a new science-based Arctic treaty of the Arctic Council is an opportunity for China-U.S.Arctic education cooperation.As for future cooperation,it suggests that in addition to promoting the direct bilateral cooperation,cooperation within international cooperation platforms and mechanisms,especially within the Arctic Council also needs to be further promoted.展开更多
This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual depende...This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.展开更多
An evaluation scale of medical services quality was developed on the basis of "patients' experience". The questionnaires were developed by, among others, searching relevant literature, col- lecting well-established...An evaluation scale of medical services quality was developed on the basis of "patients' experience". The questionnaires were developed by, among others, searching relevant literature, col- lecting well-established assessment scales, measuring patients' experience and satisfaction, brain-storming, literature analysis. Delphi method was adopted for expert consultation. Scale items were screened and revised. The key indexes were converted. Field surveys were conducted for testing the reliability and validity of the scale. Our modified evaluation scale for measuring medical services quality based on "patients' experience" included 6 dimensions (tangibility, reliability, responsiveness, assurance, empathy and continuity), and 50 items. The novel scale based on "patients' experience" may better serve the purpose of assessin~ medical services quality.展开更多
International cooperation is vital for the polar regions.China’s past polar cooperation has tended to focus on intergovernmental and bilateral mechanisms rather than regional cooperation.However,regional and subregio...International cooperation is vital for the polar regions.China’s past polar cooperation has tended to focus on intergovernmental and bilateral mechanisms rather than regional cooperation.However,regional and subregional cooperation is playing an increasing role in the polar regions with the rapid development of geopolitics and global climate change.Involvement in three subregional polar organizations—the Asian Forum for Polar Sciences(AFoPS),the Pacific Arctic Group(PAG),and the China-Nordic Arctic Research Center(CNARC)—in the last two decades reflects China’s improved skills and flexibility in participating in international polar cooperation and represents an exercise in the“win-win”principle under China’s Arctic policy.This paper presents a review of the development of polar subregional cooperation,examines China’s participation in three of subregional organizations and provides feasible suggestions for China’s future engagement with these organizations.展开更多
In the year of 1768,the country was sent into a nation wide panic by a sorcery case named"soul stealing"in China,to which the emperor,officials and civilians at that time all responded differently.Based on t...In the year of 1768,the country was sent into a nation wide panic by a sorcery case named"soul stealing"in China,to which the emperor,officials and civilians at that time all responded differently.Based on the"soul stealing"case,this paper gives an analysis of the political environment and the bureaucratic system to explore the motives driven by power involved in the proceedings of the case,and in doing so the paper attempts to provide insights into the implications of the ancient power system that makes possible the abuse of authority.展开更多
This article is unabashed advocacy for China's sea power by one of China's leading national security experts closely tied to the People's Liberation Army.Sea power,argues the author,is vital to China's...This article is unabashed advocacy for China's sea power by one of China's leading national security experts closely tied to the People's Liberation Army.Sea power,argues the author,is vital to China's economic and political survival because (1)the Mahanian Sea Power theory still is applicable to China;(2)due to the existence of the United States,our world is still predominantly ruled by Hobbesian Law whereby the strong bully the weak;and (3)the First Sino-Japanese War (1894-1895) taught China painful lessons about the importance of Sea Power.The author unambiguously argues that China needs to drastically increase its naval budget,ought to give up the romantic notion that "international cooperation" will be reliably successful in keeping China's sea lines of communication (SLOCs) open,and,finally,should not fear provoking strong reaction to its naval build-up from the United States.展开更多
Chinese modernization is socialist modernization with Chinese characteristics under the leadership of the Communist Party of China,and it is the contemporary form of Chinese socialist modernization under the grand his...Chinese modernization is socialist modernization with Chinese characteristics under the leadership of the Communist Party of China,and it is the contemporary form of Chinese socialist modernization under the grand historical vision,which has considerable research value.This paper mainly combines the theoretical vision with the historical vision,studies and discusses the origin of Chinese modernization,from China’s“Oriental society,”a modern prehistoric social form,to modern China stepping on the socialist road under the basic circumstances of world history,and takes the initiative to master the relevant logic of the historical trend.This paper also presents the research and discussion on why it is possible for modern China to realize Chinese modernization,and to solve the problem of the origin of Chinese modernization in theory and historical logic.展开更多
Pilot implementation proposed by the State Council should be taken as an incentive measure not an authorization of the State Council to local authorities.It is the outcome of the exercise of local legislative authorit...Pilot implementation proposed by the State Council should be taken as an incentive measure not an authorization of the State Council to local authorities.It is the outcome of the exercise of local legislative authority.So long as the pilot program does not conflict with the Constitution and other Laws,to enact local regulations about pilot implementation will be more conducive to the independent local development.展开更多
The world is undergoing profound transformation unprecedented in a century,and the strategic competition between China and the United States is an important part of it.Since the Trump administration,the US containment...The world is undergoing profound transformation unprecedented in a century,and the strategic competition between China and the United States is an important part of it.Since the Trump administration,the US containment policy toward China has brought unprecedented risks and challenges to China-US relations and also trapped many third parties in a dilemma of strategic choice,among which the Republic of Korea(ROK)is a typical representative.展开更多
In an age when modern financial companies have become more and more complex,and if not adequately supervised,they can cause lethal harm to the stability of one's financial system.In post-financial crisis era,major...In an age when modern financial companies have become more and more complex,and if not adequately supervised,they can cause lethal harm to the stability of one's financial system.In post-financial crisis era,major developed economies have apparently reinforced the function of the central bank in a country's financial regulatory system.Over the past several years,China has witnessed the huge changes in the financial sector but the financial regulatory framework remains the same as before.The Chinese stock market crash that began on June 12 2015 has urged the domestic regulators to restructure its financial regulatory system.The issue that which modal China should follow has perplexed Chinese policymakers.The governor of People's Bank of China,Zhou Xiaochuan,clearly responded to the problem concerning the current financial regulatory system,and indicated that Chinese regulators and policymakers had still studied the regulatory approach China would adopt during the press of People's Congress of 2016.This paper reviews the development of China's banking regulatory system points out the deficiencies in its original system and analyzes the recent trends of financial regulatory reform in UK to learn the international experience for further reform regarding financial regulatory system in China.展开更多
1. International Governance of Public HealthDiseases or epidemics come along with human civilization and in turn inflict profound and all-around impact on human civilization. Confronted with disease threat, the human ...1. International Governance of Public HealthDiseases or epidemics come along with human civilization and in turn inflict profound and all-around impact on human civilization. Confronted with disease threat, the human society must mobilize itself to promote and protect public health by taking actions and measures. This is what is called health governance.展开更多
The introduction of western psychotherapy methods to China is an enormous transcultural challenge.It touches the different concepts of"independent self"and"interdependent self"in China.The differen...The introduction of western psychotherapy methods to China is an enormous transcultural challenge.It touches the different concepts of"independent self"and"interdependent self"in China.The different constructions of self are contingent upon society and culture.It is important to give particular consideration to this aspect in the transfer of western(body)psychotherapy to China.In this article,the author describes general and concrete examples of his own experiences in China.展开更多
文摘The new generation of the times is the latest requirement for young people in the new era,and it is the latest training goal for young people put forward by the Party and the country in the face of the second centennial goal.At the 19th National Congress,it was put forward by the country that the concept of“new generation of the times”for the first time,indicating the training direction and theoretical guidance for the new generation of the times.The new age requires young people to have firm ideals and beliefs,excellent skills,and a great spirit of responsibility.The proposition of cultivating a new generation of the times is a deep exploration and summary of Marx’s theory of“all-round human development,”Lenin’s youth view and the education view of excellent traditional Chinese culture,and the proposition needs to strengthen the leadership of the Party,give play to the leading role of socialist core values,and the youth themselves should actively act to realize the transformation of theoretical and practical results.
文摘Red cultural site is the carrier of red culture,containing profound revolutionary history and value of the times,we should deeply excavate the intrinsic potential of red cultural sites,pay attention to the ontological protection of red cultural sites,develop and improve the red cultural innovation projects,and strengthen the red culture itself and supporting the construction.This paper takes the old revolutionary area of Luxi as an example,conducts field investigation and visits based on the local county records and party history materials,and investigates a total of five red cultural sites and memorial halls in Luxi,focusing on the actual achievements and problems exposed in the protection and development of the current red cultural sites,to provide references and thinking for the protection,development,and innovative utilization of red cultural sites in the new era of our country.
文摘This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development.
文摘As a scientific theory, Marxist theory plays an important guiding role. The achievements over the years have proved that only by connecting it with the reality of our country can it be understood and used by our people and become a weapon to guide people’s actions. Therefore, it is of positive significance to grasp its general laws on the basis of analyzing and summarizing the Sinicization of Marxism. The report of the 19th CPC National Congress pointed out that at present, China is in a new stage, and new opportunities and problems have emerged. In order to solve these problems and promote China’s development, we must give play to the guiding role of theory in practice, guide education with the Sinicization of Marx, and realize the further upgrading of education.
基金Shanghai Science and Technology Committee(18411952400,19411968600,16411965000)Shanghai Municipal Natural Science Foundation(18ZR1432600)+1 种基金Shanghai Municipal Commission of Health and Family Planning Foundation(20164Y0215,20174Y0021)SHSMU-ION Research Centre for Brain Disorders(2015NKX004).
文摘Background Pharmacological and conventional nonpharmacological treatments are only moderately effective in treatingeneralised anxiety disorder(GAD).Recently,repetitive transcranial magnetic stimulation(rTMS)has attracted interest because of its potential therapeutic value.Aim To investigate the efficacy and safety of rTMS treatment for GAD.Methods Literature studies published in English or Chinese were screened in 10 electronic databases up to 5 December 2018.The included studies'bias risk was assessed using Cochrane risk of bias assessment tool.Meta-analysis was performed to compute the standardised mean difference(SMD)and risk ratio(RR)along with its 95%Cis through using RevMan V.5.3.Heterogeneity was inspected by I2 and the χ2 test.We performed subgroup analysis and meta-regression to investigate heterogeneity.We used funnel plot to assess publication bias.We used the GRADE approach to assess the whole quality of evidence.Results Twenty-one studies,with a total sample size of 1481,were analysed.The risk of bias in most studies included is moderate,the majority of which are lacking of blinding methods of treatment allocation.The treatment had beneficial effects in the rTMS group compared with the control group in mean anxiety score(SMD=-0.68;95%Cl-0.89 to-0.46).None of the 21 studies included here reported severe adverse events.As for dropout rates,there are no statistically significant differences between the two groups(RR 1.14,95%Cl 0.72 to 1.82)or adverse events(RR 0.95,95%Cl 0.77 to 1.18).No particular influence on the heterogeneity of any variable was observed.The risk of publication bias was low.According to the GRADE approach,the evidence levels of primary outcome(treatment effects)and secondary outcomes(acceptability and safety)were rated as‘medium’.Conclusion The use of rTMS combined with medication treatment may have a significant positive anti-anxiety effect on patients with GAD.However,we should interpret the results cautiously due to the relatively high heterogeneity of the meta-analysis.Future high-quality clinical trials are needed to confirm our results.
基金National Social Science Foundation of China(No.11&ZD142)
文摘Strategic emerging industries have become an important engine of economic growth and main power to boost improvement.We gather panel data of 31 provinces and cities in China from 2003 to 2013,and empirically analyze the impact of market demand,R&D investment,technology innovation and new products output on the development of China's strategic emerging industries. The results suggest the growing domestic and international market demands are main factors to the development of strategic emerging industries.R&D investment,technology innovation and new products output also play important roles in promoting the development of strategic emerging industries. The objective conclusions are obtained through theoretical and empirical analyses.
基金the phased achievement of the 2020 China-SCO International Judicial Exchange and Cooperation Training Base Research Fund Project,“Research on the Risk and Avoidance of China’s Direct Investment in SCO Countries”(Project Number:20SHJD025)the subproject of the Discipline Construction Project of the School of Economics and Management of Shanghai University of Political Science and Law in 2021(Project Number:GH21004)+1 种基金that is,the phased achievement of the Economic Security Discipline Construction Project of Shanghai University of Political Science and Law,“Analysis on the Security and Liquidity of China’s Outbound Investment”and the phased achievement of the 2014 Youth Scientific Research Fund Project of Shanghai University of Political Science and Law(Fourth Batch),“Factor Flow and Construction of Silk Road Economic Belt”(Project Number:2014XQN27).
文摘China’s path to becoming a strong trade power can be divided into three levels:the micro level of promoting factor cultivation,the meso level of achieving industrial dominance,and the macro level of participating in the establishment of the world system.As a feature of globalization,factor flow is the foundation and key to achieve the above three-level goals.In the first stage of reform and opening-up,China complied with the globalization characteristics of factor flow and gathered a large number of capital factors.It is now the second stage of reform and opening-up;that is,the stage of export-oriented investment.International investment may help in the path to become a strong trade power,or it may become an obstacle.The maximization of benefits and evasion of disadvantages are influenced by the grasp of investment risks.Therefore,special attention should be paid to identifying potential risks and controlling risks.
基金the research findings of“Research on the Protection of Personal Information of Workers in the Digital Era”(project approval No.20BFX190),a general project of the National Social Science Fund of China。
文摘Through the retrieval of judicial documents involving sexual harassment in the workplace,it is found that the overall number of civil cases caused by sexual harassment in the workplace in China is very small.In related cases,the proportion of courts identifying sexual harassment in the workplace is low,the proportion of victims suing to protect their rights and interests is low,and the winning rate is also low.The main reason why it is difficult to take legal remedy is that the standards of sexual harassment identification are vague,the collection of evidence is difficult,the standards of proof are different,and it is difficult to take the liability of the employer.Article 1010 of the Civil Code stipulates the definition of sexual harassment and the whole-process prevention and treatment of the employer's obligation,which is significant progress in regulating sexual harassment in the workplace,but cannot completely solve the above problems.Before the legislation is further perfected,it is necessary to clarify the specific identification elements and judgment standards of sexual harassment,clarify the certifying power and proof standards of relevant evidence,and actively explore the path of liability of the employer.
基金supported by the 2021 Youth Research Fund Project“Research on Legal Issues of Protection of China’s Rights and Interests in the Antarctic under the Background of Momentous Changes of a Like Not Seen in a Century”of Shanghai University of Political Science and Law(Grant no.2021XQN27)the 2020 Research Fund Project“Indian Polar Policy Research”of China National Institute for SCO International Exchange and Judicial Cooperation(Grant no.20SHJD027)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).
文摘Arctic education refers not only to the teaching,but also to research,communication,dissemination as well as popularization of knowledge related to the Arctic.This article reviews joint efforts between Chinese and American educators and researchers to promote cooperation and understanding in Arctic education and research,and examines the facing challenges of China-U.S.Arctic education cooperation which include current political or economic tensions between the two countries,the differing perspectives and priorities on Arctic policy,the disproportion in Arctic scientific research,different research methodologies and discourse system in social science.This article also argues that there are opportunities for the two countries to cooperate in Arctic education.Common goals and interests in the Arctic,Arctic-dedicated institutions with significant Arctic research capabilities and partnerships around the world provide foundations for Arctic education cooperation.The implementation of a new science-based Arctic treaty of the Arctic Council is an opportunity for China-U.S.Arctic education cooperation.As for future cooperation,it suggests that in addition to promoting the direct bilateral cooperation,cooperation within international cooperation platforms and mechanisms,especially within the Arctic Council also needs to be further promoted.
文摘This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.
文摘An evaluation scale of medical services quality was developed on the basis of "patients' experience". The questionnaires were developed by, among others, searching relevant literature, col- lecting well-established assessment scales, measuring patients' experience and satisfaction, brain-storming, literature analysis. Delphi method was adopted for expert consultation. Scale items were screened and revised. The key indexes were converted. Field surveys were conducted for testing the reliability and validity of the scale. Our modified evaluation scale for measuring medical services quality based on "patients' experience" included 6 dimensions (tangibility, reliability, responsiveness, assurance, empathy and continuity), and 50 items. The novel scale based on "patients' experience" may better serve the purpose of assessin~ medical services quality.
文摘International cooperation is vital for the polar regions.China’s past polar cooperation has tended to focus on intergovernmental and bilateral mechanisms rather than regional cooperation.However,regional and subregional cooperation is playing an increasing role in the polar regions with the rapid development of geopolitics and global climate change.Involvement in three subregional polar organizations—the Asian Forum for Polar Sciences(AFoPS),the Pacific Arctic Group(PAG),and the China-Nordic Arctic Research Center(CNARC)—in the last two decades reflects China’s improved skills and flexibility in participating in international polar cooperation and represents an exercise in the“win-win”principle under China’s Arctic policy.This paper presents a review of the development of polar subregional cooperation,examines China’s participation in three of subregional organizations and provides feasible suggestions for China’s future engagement with these organizations.
基金supported by the Key Discipline of Administrative Law Project of Shanghai University of Political Science and Law at Colleges and Universities sponsored by the Central Finance
文摘In the year of 1768,the country was sent into a nation wide panic by a sorcery case named"soul stealing"in China,to which the emperor,officials and civilians at that time all responded differently.Based on the"soul stealing"case,this paper gives an analysis of the political environment and the bureaucratic system to explore the motives driven by power involved in the proceedings of the case,and in doing so the paper attempts to provide insights into the implications of the ancient power system that makes possible the abuse of authority.
文摘This article is unabashed advocacy for China's sea power by one of China's leading national security experts closely tied to the People's Liberation Army.Sea power,argues the author,is vital to China's economic and political survival because (1)the Mahanian Sea Power theory still is applicable to China;(2)due to the existence of the United States,our world is still predominantly ruled by Hobbesian Law whereby the strong bully the weak;and (3)the First Sino-Japanese War (1894-1895) taught China painful lessons about the importance of Sea Power.The author unambiguously argues that China needs to drastically increase its naval budget,ought to give up the romantic notion that "international cooperation" will be reliably successful in keeping China's sea lines of communication (SLOCs) open,and,finally,should not fear provoking strong reaction to its naval build-up from the United States.
文摘Chinese modernization is socialist modernization with Chinese characteristics under the leadership of the Communist Party of China,and it is the contemporary form of Chinese socialist modernization under the grand historical vision,which has considerable research value.This paper mainly combines the theoretical vision with the historical vision,studies and discusses the origin of Chinese modernization,from China’s“Oriental society,”a modern prehistoric social form,to modern China stepping on the socialist road under the basic circumstances of world history,and takes the initiative to master the relevant logic of the historical trend.This paper also presents the research and discussion on why it is possible for modern China to realize Chinese modernization,and to solve the problem of the origin of Chinese modernization in theory and historical logic.
基金This paper is the initial result of“Research on Legal Issues Concerning Lawmaking and Decision Making about Pilot Implimentation”- A Scientific Research Innovation Program ( No. IO ZS136)Sponsored by key Disciplines of Administrative Jurisprudence of Shanghai Municipal Education Commission of Higher Education in the Construction of key Disciplines of Administrative Jurisprudence
文摘Pilot implementation proposed by the State Council should be taken as an incentive measure not an authorization of the State Council to local authorities.It is the outcome of the exercise of local legislative authority.So long as the pilot program does not conflict with the Constitution and other Laws,to enact local regulations about pilot implementation will be more conducive to the independent local development.
文摘The world is undergoing profound transformation unprecedented in a century,and the strategic competition between China and the United States is an important part of it.Since the Trump administration,the US containment policy toward China has brought unprecedented risks and challenges to China-US relations and also trapped many third parties in a dilemma of strategic choice,among which the Republic of Korea(ROK)is a typical representative.
基金sponsored by China Postdoctoral Science Foundation(2016M591630)SHUPL Innovative Discipline Team on International Cooperative Legal Issues of Anti-terrorism(GH16050)
文摘In an age when modern financial companies have become more and more complex,and if not adequately supervised,they can cause lethal harm to the stability of one's financial system.In post-financial crisis era,major developed economies have apparently reinforced the function of the central bank in a country's financial regulatory system.Over the past several years,China has witnessed the huge changes in the financial sector but the financial regulatory framework remains the same as before.The Chinese stock market crash that began on June 12 2015 has urged the domestic regulators to restructure its financial regulatory system.The issue that which modal China should follow has perplexed Chinese policymakers.The governor of People's Bank of China,Zhou Xiaochuan,clearly responded to the problem concerning the current financial regulatory system,and indicated that Chinese regulators and policymakers had still studied the regulatory approach China would adopt during the press of People's Congress of 2016.This paper reviews the development of China's banking regulatory system points out the deficiencies in its original system and analyzes the recent trends of financial regulatory reform in UK to learn the international experience for further reform regarding financial regulatory system in China.
文摘1. International Governance of Public HealthDiseases or epidemics come along with human civilization and in turn inflict profound and all-around impact on human civilization. Confronted with disease threat, the human society must mobilize itself to promote and protect public health by taking actions and measures. This is what is called health governance.
文摘The introduction of western psychotherapy methods to China is an enormous transcultural challenge.It touches the different concepts of"independent self"and"interdependent self"in China.The different constructions of self are contingent upon society and culture.It is important to give particular consideration to this aspect in the transfer of western(body)psychotherapy to China.In this article,the author describes general and concrete examples of his own experiences in China.