Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical an...Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in profit shifting and notable changes in reported profit margins, particularly influenced by actions related to debt shifting and strategic management of intellectual property assets. These findings underscore the strong connection between these effects and various factors such as investment destinations, asset portfolios, and industry classifications. The results imply a prospective decline in the incidence of cross-border tax avoidance by Chinese multinational entities and demonstrate the potential of emerging international tax cooperation frameworks for curbing the global tax avoidance practices of multinational corporations.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
The demand for cosmetology services has been recently growing in Ukraine,but there is no proper legal regulation for their provision.The aim of the article is to analyze the current status and specific features of leg...The demand for cosmetology services has been recently growing in Ukraine,but there is no proper legal regulation for their provision.The aim of the article is to analyze the current status and specific features of legal regulation for the provision of cosmetology services in Ukraine,as well as to suggest the improvements to Ukrainian legislation in this area.The main objective is to distinguish the problems and to develop suggestions to improve regulatory legal acts regulating the provision of cosmetic services in Ukraine.Materials to identify the specific features of the current state of legal regulation in regard to the provision of cosmetology services in Ukraine were the legislation and case law of Ukraine,the works of Ukrainian scholars,analytical materials and Internet resources.The methodological basis of the research is general and special methods of scientific cognition,the use of which is due to specific features of the legal regulation of the market of cosmetology services.It has been stated that there is currently no normatively established procedure and specific features for the implementation of activities for the provision of cosmetology services in Ukrainian laws;there are also no standards for their provision,treatment of complications and training of qualified personnel.The author has formulated proposals to improve the legislation regulating the provision of cosmetology services and cosmetic care to the Ukrainian population.The Ministry of Health of Ukraine was offered to develop and approve a regulatory legal act governing the procedure for the provision of cosmetology services and the list of services that can be provided exclusively by health professionals.展开更多
The report to the 20th National Congress of the Communist Party of China put forward a scientific and systematic theory of the Chinese path to modernization,in which the modernization of the rule of law is both an int...The report to the 20th National Congress of the Communist Party of China put forward a scientific and systematic theory of the Chinese path to modernization,in which the modernization of the rule of law is both an integral part and a strong guarantee.Building a modern socialist country in all respects under the rule of law requires attention to the settlement of civil and commercial disputes.The separation of civil society and the political state,along with their mutual influence,has led to the development of diverse dispute-resolution mechanisms.Globalization has further accelerated their development and transformation.In face of the adjustments to the dispute resolution system amid the unprecedented changes of the century,China should complete the top-level design of the diversified settlement of civil and commercial disputes by deploying legislative and judicial resources to enhance the leading role of litigation in resolving these disputes.At the same time,China should continue to prioritize alternative dispute resolution mechanisms,improve the credibility of arbitration,and leverage the aggregating power of mediation,so as to serve the construction of the Chinese path to modernization.展开更多
The Japanese government’s unilateral decision to discharge the nuclear-contaminated water from the Fukushima nuclear power plant into the ocean has caused immense nuclear safety risks.Monitoring the unclear contamina...The Japanese government’s unilateral decision to discharge the nuclear-contaminated water from the Fukushima nuclear power plant into the ocean has caused immense nuclear safety risks.Monitoring the unclear contaminated water is a starting point to combat these risks and seek remedies for the rights and interests of all concerned parties.The establishment of a mechanism for international cooperation in this respect is necessary to handle the risks of the Fukushima nuclear-contaminated water and to lay the foundation of a framework for tackling any future disposal of nuclear-contaminated water following Japan’s example.At present,the international legal systems in the spheres of nuclear safety and security,marine environmental protection,and other areas,as well as the questioning of the monitoring reports of the International Atomic Energy Agency(IAEA)by the relevant parties,the monitoring practices of historical nuclear accidents,and numerous radioactivity monitoring mechanisms have provided the institutional and practical basis for constructing such a mechanism.The mechanism can be promoted by the IAEA through its existing mechanisms or be jointly initiated by China,the Russian Federation,the Republic of Korea,the Democratic People’s Republic of Korea,and the Pacific Island countries,among other stakeholders.Specifically,this mechanism should consist of three levels:first,the framework of the basic legal system,including the cooperative principles of national sovereignty,interest-relatedness,and procedural fairness,and the signing of the Framework Convention on the Monitoring of Fukushima’s nuclear-contaminated water and its Optional Protocol;second,the organizational structure and its responsibilities,which may include the Conference of Parties as the decision-making body,the Secretariat as the central coordinating body,and the monitoring committees in various fields as specific implementing agencies;and third,specific administrative arrangements,which involve the standardization of monitoring,the manag展开更多
Loss and damage caused by extreme climate events have attracted increasing attention.The 28th Conference of the Parties to the United Nations Framework Convention on Climate Change(hereinafter referred to as the Conve...Loss and damage caused by extreme climate events have attracted increasing attention.The 28th Conference of the Parties to the United Nations Framework Convention on Climate Change(hereinafter referred to as the Convention)has agreed to adopt Loss and Damage Fund agreement,which identified the source of funding and the funds to be entrusted to the World Bank.However,there is still ambiguous that how to allocate the funds could accelerate the effectiveness of meeting the needs for developing countries.Pre-disaster prevention and preparedness is one of the most effective measures to deal with loss and damage,which closely related to adaptation.Previous studies rarely analyzed quantitatively the financial needs of pre-disaster prevention and preparedness relating to adaptation to reduce loss and damage.Based on the official reports submitted by countries under the Convention,this study analyzes the annual change in the total financial support provided by developed countries to developing countries,the proportion of pre-disaster prevention and preparedness in the adaptation needs of developing countries,and the progress in raising the current annual funding target of 100 billion USD for developed countries,to reveal the financial and technical challenges facing by developing countries on addressing loss and damage.The results show that by 2030,the total adaptation financial needs of developing countries are estimated to be about 3.8 trillion USD,of which pre-disaster prevention matters account for about 9%.Therefore,by 2030,developing countries will need about 342 billion USD in pre-disaster prevention and preparedness finance to withstand loss and damage.In addition,developing countries face a lack of technical methods to quantify information about their needs.Based on the above analysis,this study puts forward countermeasures and suggestions,including strengthening the allocation amount of loss and damage fund on pre-disaster warning,prevention and control actions,and establishing track modalities on the finance pr展开更多
Background:This study aimed to investigate the relationship between parental educational expectations and adolescent mental health problems,with academic pressure as a moderating variable.Methods:This study was based ...Background:This study aimed to investigate the relationship between parental educational expectations and adolescent mental health problems,with academic pressure as a moderating variable.Methods:This study was based on the baseline data of the China Education Panel Survey,which was collected within one school year during 2013–2014.It included 19,958 samples from seventh and ninth graders,who ranged from 11 to 18 years old.After removing missing values and conducting relevant data processing,the effective sample size for analysis was 16344.The OLS(Ordinary Least Squares)multiple linear regression analysis was used to examine the relationship between parental educational expectations,academic pressure,and adolescents’mental health problems.In addition,we established an interaction term between parents’educational expectations and academic pressure to investigate the moderating effect of academic stress.Results:The study found that adolescents whose parents had high educational expectations reported less mental health problems.(β=−0.195;p<0.001).Additionally,adolescents who had high academic pressure reported more mental health problems.(β=0.649;p<0.001).Furthermore,the study found that academic pressure had a significant moderating effect on the relationship between parental educational expectations and adolescents’mental health problems(β=0.082;p<0.001).Conclusion:Parental educational expectations had a close relationship with adolescents’mental health problems,and academic pressure moderated this relationship.For those adolescents with high levels of academic pressure,the association between high parental educational expectations and mental health problems became stronger.On the contrary,for those adolescents with low levels of academic pressure,the association between high parental educational expectations and mental health problems became weaker.These findings shed new light on how parental educational expectations affected adolescent mental health problems and had significant implications for t展开更多
Xinjiang embarks on the path towards high-quality development with local characteristics,ituated in northwest China,Xinjiang Uygur Autonomous Region is the largest provincial region in terms of land area and is endowe...Xinjiang embarks on the path towards high-quality development with local characteristics,ituated in northwest China,Xinjiang Uygur Autonomous Region is the largest provincial region in terms of land area and is endowed with rich resources.It is also known as a champion of China’s reform and opening-up,the core of Silk Road Economic Belt,and a springboard for China’s greater openness.As a microcosm of the Chinese society that is pursuing greater and faster development,Xinjiang has achieved high-quality growth in its own way.展开更多
As global supply chains become increasingly lengthy and complex, human rights due diligence in the supply chain is becoming a controversial focal point in the accountability of multinational corporations. In recent ye...As global supply chains become increasingly lengthy and complex, human rights due diligence in the supply chain is becoming a controversial focal point in the accountability of multinational corporations. In recent years, legislative practices in the field of human rights due diligence have shown a trend from voluntary soft law toward mandatory hard law, and from corporate due diligence for their own operations towards extended due diligence for the entire supply chain. However, there is a divergence in national practices regarding the extent to which human rights due diligence should extend along the supply chain and the manner in which it should be incorporated into domestic legal policies. International soft law interpretations surrounding the boundaries of human rights due diligence in the supply chain are decentralized, posing risks of interpretation diversification, boundary blurring, and procedural formalization, as well as risks of misinterpretation and misuse. Meanwhile, some countries and regions are vigorously promoting mandatory legislation on human rights due diligence in the supply chain, which has profound implications for the stability of global supply chains and the international economic and trade order. Against this backdrop, it is crucial to explore the reasonable boundaries of human rights due diligence in the supply chain. Instead of applying a one-size-fits-all approach,the rationality of legal factors and the complexity of practical factors should be considered, applying context-specific measures based on the varying degrees of linkage between companies and negative human rights impacts in the supply chain. China should be particularly wary of the “chilling effect” of mandatory legislation on human rights due diligence in the supply chain, attaching great importance to national supply chain security and international supply chain competitiveness.Additionally,China should actively promote the implementation of voluntary human rights due diligence under the United Nations framework, and 展开更多
This article examines the potential of Generative Al to transform the operation of tax systems and the potential barriers that will have to be overcome.It is intended to start a conversation amongst BRI tax administra...This article examines the potential of Generative Al to transform the operation of tax systems and the potential barriers that will have to be overcome.It is intended to start a conversation amongst BRI tax administrations on the areas where Al could have the greatest impact on taxpayer service and compliance.展开更多
Stepping up legislation in the foreign-related field is a foundation and prerequisite for advancing the rule of law in domestic and foreign-related affairs in a coordinated manner.It is also an important link in the p...Stepping up legislation in the foreign-related field is a foundation and prerequisite for advancing the rule of law in domestic and foreign-related affairs in a coordinated manner.It is also an important link in the promotion of the socialist legal system with the Constitution as the core,as proposed in the Report to the 20th National Congress of the Communist Party of China(CPC).Since China introduced the reform and openingup policy in 1978,China's legal system in the foreign-related field has evolved from initial formulation to mature framework,and China's legislation in the foreignrelated field has maintained distinct Chinese characteristics and contemporary features.Currently,China's legislation in the foreign-related field focuses on national security and on high-level opening-up.It continuously strengthens the connection of the rule of law in domestic affairs with that in international affairs,and consistently promotes the China's legal system of extraterritorial application.Furthermore,legislation in the foreign-related field in China still has issues to address,which includethe inconclusive status of international treaties within the legal system,a relatively conservativeedomestic approach in exercising extraterritorial jurisdiction,and a limited scope of legal liability.To better respond to the need of legislation in building a human community with a shared future and to enhance China's right to international legal discourse in global governance,China needs to move faster to introduce the Law on Foreign Relations of the People's Republic of China.This law shouldreflectthebasicpositions,principles,and policies that China upholds in matters of foreign relations,as highlighted in the Report to the 20th CPC National Congress.Furthermore,Chinashould continue to improve legislation in keyareas of national security and increase the preexisting punitive measures for responding to actions that harm national security both domestically and internationally.Legislation should also be strengthened to counter sanctions展开更多
In the summer of 2017,Hong Kong became the first jurisdiction in China to codify formal financing arbitration and to make it clear that third-party funders with no legitimate interest in the disputes could be allowed ...In the summer of 2017,Hong Kong became the first jurisdiction in China to codify formal financing arbitration and to make it clear that third-party funders with no legitimate interest in the disputes could be allowed to inject capital to support funded parties in arbitration cases.With the latest Code of Practice coming into effect in the spring 2019,Hong Kong is ready to guide the funders in detail on delivering investments into the arbitral procedures in the harbor seat.By examining these legislative processes in Hong Kong,it can be proved that financing arbitration will enable enterprises to dispose of their disputes with easier access to justice,promote the quality and efficiency of dispute resolution,and improve the welfare of society as a whole.Therefore,it is justifiable to adopt third-party funding in China-related arbitration to promote the Chinese mainland's arbitration practices and support the international proceedings involving Chinese parties,particularly the international ones arising from investments related to the Belt and Road Initiative.展开更多
It is widely recognized that a right in rein to movables is to be governed by the law where the movable is located, while party autonomy is confined to the choice of law in contractual matters. Recently there have bee...It is widely recognized that a right in rein to movables is to be governed by the law where the movable is located, while party autonomy is confined to the choice of law in contractual matters. Recently there have been calls to extend party autonomy to right in the choice of law in rights in rein to movables. The 2010 Act of the People＇s Republic of China on the Law Applicable to Civil Relations with a Foreign Element （the Act） is a legislative move. The question, however, remains whether it is reasonable for mandatory property law to be left to the choice of parties, in particular in an age when transborder movement of movables is frequent. This paper analyzes the issues of party autonomy and applicable law to rights in rein to movables.展开更多
Within the special environment of the Chi Next market, we study how an internationalization strategy affects the independent innovation of Chinese entrepreneurial companies from two dimensions: R&D input and paten...Within the special environment of the Chi Next market, we study how an internationalization strategy affects the independent innovation of Chinese entrepreneurial companies from two dimensions: R&D input and patent output.An internationalization strategy has a significant incentive effect on R&D input and a significant efficiency improvement effect on patent output. Entrepreneurial companies with higher degrees of internationalization have higher R&D inputs and patent outputs. After endogeneity is controlled, these effects still exist. Internationalization strategy has more pronounced effects on independent innovation in strategic emerging industries. The results elucidate the internationalization strategy and independent innovation of Chinese entrepreneurial companies, and have valuable implications for Chinese regulators in making international development policies for strategic emerging industries and independent innovation.展开更多
The financial management product with non-guaranteed principal by commercial banks has been developed rapidly in recent years,however,its major executive mode( fund-pool) has faced the dilemma of maturity mismatch,...The financial management product with non-guaranteed principal by commercial banks has been developed rapidly in recent years,however,its major executive mode( fund-pool) has faced the dilemma of maturity mismatch,'borrowing short and investing long'and using new issuance to repay maturing products; its legal system also exposes holes such as the cognizance of its legal nature is limited; asset custody system is weak and it is hard to promote the supervisory and balance function of custodians; and the assessment of risk tolerance of financial investors become mere formality,which is easy to evoke moral risks.Hence, the corresponding legal solutions are as follow: allowing commercial banks to operate financial management products with nonguaranteed principal in trust mode and using the characteristic of the trust system to protect the investors of financial management products to the maximum degree; constituting independent custodian system in financial management products with non-guaranteed principal by commercial banks; and constituting comprehensive and perfect investor protection system in financial management products with non-guaranteed principal by commercial banks.展开更多
The establishment of an international judicial institution responsible to verify on a case-by-case basis when serious humanitarian crimes would fall within the competence of domestic judicial authorities,and when an i...The establishment of an international judicial institution responsible to verify on a case-by-case basis when serious humanitarian crimes would fall within the competence of domestic judicial authorities,and when an international judiciary would be required is a visible accomplishment advocated for years.The important paradigm shift refers to governing the transitional challenges characterizing massive humanitarian escalations in conflict and post-conflict situations between the responsibility to protect civilians and the fight against the impunity of international crimes.In the current legislation of the UN the civilian protection duties are associated to the maintenance of peace and security and to the right of intervention in the domestic affairs of sovereign States for humanitarian reasons,extending further the reach of a criminal jurisdiction to punish the perpetrators.This has been the case in Darfur,Sudan,and Libya.Both these situations have been referred by the UN Security Council to the International Criminal Court(ICC).From an empirical perspective,it is still not demonstrated whether international criminal justice would have an impact on the maintenance and restoration of international peace and security,while its complementary role with global political regimes is in transition and deserves attention.The questions arising are as follow:how to rely on international criminal justice for the preservation,maintenance,and restoration of peace and security in extreme conflict zones,without solving the governance gaps during mass atrocity escalations characterized by jurisdictional referrals?Is this realistic considering the traditional concept of international security relying on old models of militarization,such as in the case of Libya?Are there political and strategic reasons for a postponement of accountability during such humanitarian interventions?In short,what kind of public authority is desired for the emerging regime of international criminal justice,and how would such tool function in the complexit展开更多
This paper addresses only one issue： is it possible in China to regulate greenhouse gases （GHGs） emissions in the same way as traditional air pollutants via air pollution prevention laws and relevant environmental ...This paper addresses only one issue： is it possible in China to regulate greenhouse gases （GHGs） emissions in the same way as traditional air pollutants via air pollution prevention laws and relevant environmental protection laws, which is the regulatory approach adopted by Environmental Protection Agency （EPA） of the United States by the use of the Clean Air Act （CAA）.展开更多
In China, different factors can influence the judicial decision-making process of the courts. However, in more than 30 years＇ development, the courts appear to rely on the rhetoric of judicial independence and the Co...In China, different factors can influence the judicial decision-making process of the courts. However, in more than 30 years＇ development, the courts appear to rely on the rhetoric of judicial independence and the Communist Party of China＇s endorsement of the importance of law to assert their own interests and institutional identity, and have employed various mechanisms to actively push the development of judicial independence in China.展开更多
基金The authors are grateful for the support of the National Social Science Foundation of China(No.23ZDA097).
文摘Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in profit shifting and notable changes in reported profit margins, particularly influenced by actions related to debt shifting and strategic management of intellectual property assets. These findings underscore the strong connection between these effects and various factors such as investment destinations, asset portfolios, and industry classifications. The results imply a prospective decline in the incidence of cross-border tax avoidance by Chinese multinational entities and demonstrate the potential of emerging international tax cooperation frameworks for curbing the global tax avoidance practices of multinational corporations.
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The demand for cosmetology services has been recently growing in Ukraine,but there is no proper legal regulation for their provision.The aim of the article is to analyze the current status and specific features of legal regulation for the provision of cosmetology services in Ukraine,as well as to suggest the improvements to Ukrainian legislation in this area.The main objective is to distinguish the problems and to develop suggestions to improve regulatory legal acts regulating the provision of cosmetic services in Ukraine.Materials to identify the specific features of the current state of legal regulation in regard to the provision of cosmetology services in Ukraine were the legislation and case law of Ukraine,the works of Ukrainian scholars,analytical materials and Internet resources.The methodological basis of the research is general and special methods of scientific cognition,the use of which is due to specific features of the legal regulation of the market of cosmetology services.It has been stated that there is currently no normatively established procedure and specific features for the implementation of activities for the provision of cosmetology services in Ukrainian laws;there are also no standards for their provision,treatment of complications and training of qualified personnel.The author has formulated proposals to improve the legislation regulating the provision of cosmetology services and cosmetic care to the Ukrainian population.The Ministry of Health of Ukraine was offered to develop and approve a regulatory legal act governing the procedure for the provision of cosmetology services and the list of services that can be provided exclusively by health professionals.
基金This article is a phasic achievement made in the Key Program of the National Social Science Foundation of China,titled"Research on the Legal Guarantee for Building a Closer Shanghai Cooperation Organization Community of Shared Future"(No.22ZDA129).
文摘The report to the 20th National Congress of the Communist Party of China put forward a scientific and systematic theory of the Chinese path to modernization,in which the modernization of the rule of law is both an integral part and a strong guarantee.Building a modern socialist country in all respects under the rule of law requires attention to the settlement of civil and commercial disputes.The separation of civil society and the political state,along with their mutual influence,has led to the development of diverse dispute-resolution mechanisms.Globalization has further accelerated their development and transformation.In face of the adjustments to the dispute resolution system amid the unprecedented changes of the century,China should complete the top-level design of the diversified settlement of civil and commercial disputes by deploying legislative and judicial resources to enhance the leading role of litigation in resolving these disputes.At the same time,China should continue to prioritize alternative dispute resolution mechanisms,improve the credibility of arbitration,and leverage the aggregating power of mediation,so as to serve the construction of the Chinese path to modernization.
基金funded by the National Social Science Fund of China[Grant No.20&ZD162].
文摘The Japanese government’s unilateral decision to discharge the nuclear-contaminated water from the Fukushima nuclear power plant into the ocean has caused immense nuclear safety risks.Monitoring the unclear contaminated water is a starting point to combat these risks and seek remedies for the rights and interests of all concerned parties.The establishment of a mechanism for international cooperation in this respect is necessary to handle the risks of the Fukushima nuclear-contaminated water and to lay the foundation of a framework for tackling any future disposal of nuclear-contaminated water following Japan’s example.At present,the international legal systems in the spheres of nuclear safety and security,marine environmental protection,and other areas,as well as the questioning of the monitoring reports of the International Atomic Energy Agency(IAEA)by the relevant parties,the monitoring practices of historical nuclear accidents,and numerous radioactivity monitoring mechanisms have provided the institutional and practical basis for constructing such a mechanism.The mechanism can be promoted by the IAEA through its existing mechanisms or be jointly initiated by China,the Russian Federation,the Republic of Korea,the Democratic People’s Republic of Korea,and the Pacific Island countries,among other stakeholders.Specifically,this mechanism should consist of three levels:first,the framework of the basic legal system,including the cooperative principles of national sovereignty,interest-relatedness,and procedural fairness,and the signing of the Framework Convention on the Monitoring of Fukushima’s nuclear-contaminated water and its Optional Protocol;second,the organizational structure and its responsibilities,which may include the Conference of Parties as the decision-making body,the Secretariat as the central coordinating body,and the monitoring committees in various fields as specific implementing agencies;and third,specific administrative arrangements,which involve the standardization of monitoring,the manag
基金This work was supported by the Research on Adaptation and Loss Damage Issues Related to the Implementation Rules of the Convention and the Paris Agreement for International Cooperation And Compliance with Climate Change by the Ministry of Ecology and Environment(2022-2023)the sub project of the China Germany international cooperation special Project Supporting the Implementation of China's National Independent Contributions:Supporting Climate Change Adaptation Action,and the Global Environment Facility(GEF)National Level Transparency Related Institutional Research and Capacity Building Project Research on Methodology for Evaluating the Implementation Effectiveness of China's Adaptation to Climate Change Action.
文摘Loss and damage caused by extreme climate events have attracted increasing attention.The 28th Conference of the Parties to the United Nations Framework Convention on Climate Change(hereinafter referred to as the Convention)has agreed to adopt Loss and Damage Fund agreement,which identified the source of funding and the funds to be entrusted to the World Bank.However,there is still ambiguous that how to allocate the funds could accelerate the effectiveness of meeting the needs for developing countries.Pre-disaster prevention and preparedness is one of the most effective measures to deal with loss and damage,which closely related to adaptation.Previous studies rarely analyzed quantitatively the financial needs of pre-disaster prevention and preparedness relating to adaptation to reduce loss and damage.Based on the official reports submitted by countries under the Convention,this study analyzes the annual change in the total financial support provided by developed countries to developing countries,the proportion of pre-disaster prevention and preparedness in the adaptation needs of developing countries,and the progress in raising the current annual funding target of 100 billion USD for developed countries,to reveal the financial and technical challenges facing by developing countries on addressing loss and damage.The results show that by 2030,the total adaptation financial needs of developing countries are estimated to be about 3.8 trillion USD,of which pre-disaster prevention matters account for about 9%.Therefore,by 2030,developing countries will need about 342 billion USD in pre-disaster prevention and preparedness finance to withstand loss and damage.In addition,developing countries face a lack of technical methods to quantify information about their needs.Based on the above analysis,this study puts forward countermeasures and suggestions,including strengthening the allocation amount of loss and damage fund on pre-disaster warning,prevention and control actions,and establishing track modalities on the finance pr
基金the National Planning Office of Philosophy and Social Science,China (Grant Numbers 18ZDA133 & 23BSH105)ChinaAssociation of Higher Education (Grant Number 23LH0418).
文摘Background:This study aimed to investigate the relationship between parental educational expectations and adolescent mental health problems,with academic pressure as a moderating variable.Methods:This study was based on the baseline data of the China Education Panel Survey,which was collected within one school year during 2013–2014.It included 19,958 samples from seventh and ninth graders,who ranged from 11 to 18 years old.After removing missing values and conducting relevant data processing,the effective sample size for analysis was 16344.The OLS(Ordinary Least Squares)multiple linear regression analysis was used to examine the relationship between parental educational expectations,academic pressure,and adolescents’mental health problems.In addition,we established an interaction term between parents’educational expectations and academic pressure to investigate the moderating effect of academic stress.Results:The study found that adolescents whose parents had high educational expectations reported less mental health problems.(β=−0.195;p<0.001).Additionally,adolescents who had high academic pressure reported more mental health problems.(β=0.649;p<0.001).Furthermore,the study found that academic pressure had a significant moderating effect on the relationship between parental educational expectations and adolescents’mental health problems(β=0.082;p<0.001).Conclusion:Parental educational expectations had a close relationship with adolescents’mental health problems,and academic pressure moderated this relationship.For those adolescents with high levels of academic pressure,the association between high parental educational expectations and mental health problems became stronger.On the contrary,for those adolescents with low levels of academic pressure,the association between high parental educational expectations and mental health problems became weaker.These findings shed new light on how parental educational expectations affected adolescent mental health problems and had significant implications for t
文摘Xinjiang embarks on the path towards high-quality development with local characteristics,ituated in northwest China,Xinjiang Uygur Autonomous Region is the largest provincial region in terms of land area and is endowed with rich resources.It is also known as a champion of China’s reform and opening-up,the core of Silk Road Economic Belt,and a springboard for China’s greater openness.As a microcosm of the Chinese society that is pursuing greater and faster development,Xinjiang has achieved high-quality growth in its own way.
基金supported by the Youth Initiative Program of the Chinese Academy of Social Sciences(Project Approval Number 2024QQJH141)。
文摘As global supply chains become increasingly lengthy and complex, human rights due diligence in the supply chain is becoming a controversial focal point in the accountability of multinational corporations. In recent years, legislative practices in the field of human rights due diligence have shown a trend from voluntary soft law toward mandatory hard law, and from corporate due diligence for their own operations towards extended due diligence for the entire supply chain. However, there is a divergence in national practices regarding the extent to which human rights due diligence should extend along the supply chain and the manner in which it should be incorporated into domestic legal policies. International soft law interpretations surrounding the boundaries of human rights due diligence in the supply chain are decentralized, posing risks of interpretation diversification, boundary blurring, and procedural formalization, as well as risks of misinterpretation and misuse. Meanwhile, some countries and regions are vigorously promoting mandatory legislation on human rights due diligence in the supply chain, which has profound implications for the stability of global supply chains and the international economic and trade order. Against this backdrop, it is crucial to explore the reasonable boundaries of human rights due diligence in the supply chain. Instead of applying a one-size-fits-all approach,the rationality of legal factors and the complexity of practical factors should be considered, applying context-specific measures based on the varying degrees of linkage between companies and negative human rights impacts in the supply chain. China should be particularly wary of the “chilling effect” of mandatory legislation on human rights due diligence in the supply chain, attaching great importance to national supply chain security and international supply chain competitiveness.Additionally,China should actively promote the implementation of voluntary human rights due diligence under the United Nations framework, and
文摘This article examines the potential of Generative Al to transform the operation of tax systems and the potential barriers that will have to be overcome.It is intended to start a conversation amongst BRI tax administrations on the areas where Al could have the greatest impact on taxpayer service and compliance.
文摘Stepping up legislation in the foreign-related field is a foundation and prerequisite for advancing the rule of law in domestic and foreign-related affairs in a coordinated manner.It is also an important link in the promotion of the socialist legal system with the Constitution as the core,as proposed in the Report to the 20th National Congress of the Communist Party of China(CPC).Since China introduced the reform and openingup policy in 1978,China's legal system in the foreign-related field has evolved from initial formulation to mature framework,and China's legislation in the foreignrelated field has maintained distinct Chinese characteristics and contemporary features.Currently,China's legislation in the foreign-related field focuses on national security and on high-level opening-up.It continuously strengthens the connection of the rule of law in domestic affairs with that in international affairs,and consistently promotes the China's legal system of extraterritorial application.Furthermore,legislation in the foreign-related field in China still has issues to address,which includethe inconclusive status of international treaties within the legal system,a relatively conservativeedomestic approach in exercising extraterritorial jurisdiction,and a limited scope of legal liability.To better respond to the need of legislation in building a human community with a shared future and to enhance China's right to international legal discourse in global governance,China needs to move faster to introduce the Law on Foreign Relations of the People's Republic of China.This law shouldreflectthebasicpositions,principles,and policies that China upholds in matters of foreign relations,as highlighted in the Report to the 20th CPC National Congress.Furthermore,Chinashould continue to improve legislation in keyareas of national security and increase the preexisting punitive measures for responding to actions that harm national security both domestically and internationally.Legislation should also be strengthened to counter sanctions
文摘In the summer of 2017,Hong Kong became the first jurisdiction in China to codify formal financing arbitration and to make it clear that third-party funders with no legitimate interest in the disputes could be allowed to inject capital to support funded parties in arbitration cases.With the latest Code of Practice coming into effect in the spring 2019,Hong Kong is ready to guide the funders in detail on delivering investments into the arbitral procedures in the harbor seat.By examining these legislative processes in Hong Kong,it can be proved that financing arbitration will enable enterprises to dispose of their disputes with easier access to justice,promote the quality and efficiency of dispute resolution,and improve the welfare of society as a whole.Therefore,it is justifiable to adopt third-party funding in China-related arbitration to promote the Chinese mainland's arbitration practices and support the international proceedings involving Chinese parties,particularly the international ones arising from investments related to the Belt and Road Initiative.
文摘It is widely recognized that a right in rein to movables is to be governed by the law where the movable is located, while party autonomy is confined to the choice of law in contractual matters. Recently there have been calls to extend party autonomy to right in the choice of law in rights in rein to movables. The 2010 Act of the People＇s Republic of China on the Law Applicable to Civil Relations with a Foreign Element （the Act） is a legislative move. The question, however, remains whether it is reasonable for mandatory property law to be left to the choice of parties, in particular in an age when transborder movement of movables is frequent. This paper analyzes the issues of party autonomy and applicable law to rights in rein to movables.
基金supported by the National Natural Science Foundation of China(Project No.71402189)the Fundamental Research Funds for the Central Universities of the Chinese Ministry of Education(Project No.2014116)
文摘Within the special environment of the Chi Next market, we study how an internationalization strategy affects the independent innovation of Chinese entrepreneurial companies from two dimensions: R&D input and patent output.An internationalization strategy has a significant incentive effect on R&D input and a significant efficiency improvement effect on patent output. Entrepreneurial companies with higher degrees of internationalization have higher R&D inputs and patent outputs. After endogeneity is controlled, these effects still exist. Internationalization strategy has more pronounced effects on independent innovation in strategic emerging industries. The results elucidate the internationalization strategy and independent innovation of Chinese entrepreneurial companies, and have valuable implications for Chinese regulators in making international development policies for strategic emerging industries and independent innovation.
基金financial support from the major research program of The Ministry of Education in 2014(14JZD008)Arts and Science Key Program of Shanghai Jiaotong University in 2012(12JCZ04)
文摘The financial management product with non-guaranteed principal by commercial banks has been developed rapidly in recent years,however,its major executive mode( fund-pool) has faced the dilemma of maturity mismatch,'borrowing short and investing long'and using new issuance to repay maturing products; its legal system also exposes holes such as the cognizance of its legal nature is limited; asset custody system is weak and it is hard to promote the supervisory and balance function of custodians; and the assessment of risk tolerance of financial investors become mere formality,which is easy to evoke moral risks.Hence, the corresponding legal solutions are as follow: allowing commercial banks to operate financial management products with nonguaranteed principal in trust mode and using the characteristic of the trust system to protect the investors of financial management products to the maximum degree; constituting independent custodian system in financial management products with non-guaranteed principal by commercial banks; and constituting comprehensive and perfect investor protection system in financial management products with non-guaranteed principal by commercial banks.
文摘The establishment of an international judicial institution responsible to verify on a case-by-case basis when serious humanitarian crimes would fall within the competence of domestic judicial authorities,and when an international judiciary would be required is a visible accomplishment advocated for years.The important paradigm shift refers to governing the transitional challenges characterizing massive humanitarian escalations in conflict and post-conflict situations between the responsibility to protect civilians and the fight against the impunity of international crimes.In the current legislation of the UN the civilian protection duties are associated to the maintenance of peace and security and to the right of intervention in the domestic affairs of sovereign States for humanitarian reasons,extending further the reach of a criminal jurisdiction to punish the perpetrators.This has been the case in Darfur,Sudan,and Libya.Both these situations have been referred by the UN Security Council to the International Criminal Court(ICC).From an empirical perspective,it is still not demonstrated whether international criminal justice would have an impact on the maintenance and restoration of international peace and security,while its complementary role with global political regimes is in transition and deserves attention.The questions arising are as follow:how to rely on international criminal justice for the preservation,maintenance,and restoration of peace and security in extreme conflict zones,without solving the governance gaps during mass atrocity escalations characterized by jurisdictional referrals?Is this realistic considering the traditional concept of international security relying on old models of militarization,such as in the case of Libya?Are there political and strategic reasons for a postponement of accountability during such humanitarian interventions?In short,what kind of public authority is desired for the emerging regime of international criminal justice,and how would such tool function in the complexit
基金funded by the National Social Science Fund of China(No.13AFX024)China Postdoctoral Science Foundation(2016M591631)
文摘This paper addresses only one issue： is it possible in China to regulate greenhouse gases （GHGs） emissions in the same way as traditional air pollutants via air pollution prevention laws and relevant environmental protection laws, which is the regulatory approach adopted by Environmental Protection Agency （EPA） of the United States by the use of the Clean Air Act （CAA）.
文摘In China, different factors can influence the judicial decision-making process of the courts. However, in more than 30 years＇ development, the courts appear to rely on the rhetoric of judicial independence and the Communist Party of China＇s endorsement of the importance of law to assert their own interests and institutional identity, and have employed various mechanisms to actively push the development of judicial independence in China.
