人民陪审员制度作为人民司法、司法民主的重要制度表达形式,是新时代实现人民民主权利的司法路径.本文从"全过程人民民主"的理论视角出发,以人民陪审员制度作为研究对象,基于司法大数据实证追踪公民参与司法的程度、组织、范围和效能.研究发现,人民陪审能够为"全过程人民民主"提供宽广的施行空间;人民陪审所包含的"全过程人民民主"能够深刻影响司法决策;人民陪审所生发的"全过程人民民主"活力有待进一步释放."全过程人民民主"之于人民司法,不仅拟合着"让人民群众在每一个司法案件中感受到公平正义"的本质要求,也预示着一种全新的司法治理技术的诞生.
In recent years,as the compensation disparity among Chinese listed companies has continued to widen,an increasing number of executives enhance their value through mobility in the industry labor market,thereby strengthening the industry tournament incentive effect on executives.While industry tournament incentives can mitigate agency issues within companies,they might also elevate executive risk-taking behavior and earnings management tendencies,consequently influencing audit fees.However,scarce literature has explored the relationship between industry tournament incentives and audit fees. Utilizing data from Chinese listed companies,this study employs the compensation gap between CEOs and the highest-paid CEOs in the industry as a measure of industry tournament incentives.It investigates the impact of industry tournament incentives on audit fees.Empirical findings reveal that companies characterized by strong industry tournament incentives tend to incur higher audit fees.This suggests that the stronger the industry labor market incentivizes CEO promotions,the higher the associated audit fees.Even after addressing endogeneity concerns,using alternative measures for industry tournament incentives,considering the influence of CFO industry tournament incentives,and accounting for the managerial entrenchment substitute hypothesis,the conclusions of this study remain robust. Heterogeneity analysis indicates that the positive impact of industry tournament incentives on audit fees is more pronounced in companies with high industry homogeneity and CEOs not approaching retirement.This implies that when CEOs exhibit a strong willingness to participate in industry tournaments,the positive effect of industry tournament incentives on audit fees is amplified in such firms.The examination of influencing mechanisms reveals that the mediation of company risk levels and earnings management in the positive relationship between industry tournament incentives and audit fees suggests that such incentives elevate audit fees by heightening company risk profiles and the degree of earnings management. This study contributes in several ways.Firstly,it bridges the gap between executive labor market incentives and audit pricing decisions by investigating whether industry labor market incentives for CEO promotions influence auditor pricing choices,thereby enriching both research domains.Secondly,the study findings unveil that auditor pricing decisions consider the impact of industry tournament incentives on executive risk behavior.Lastly,the paper provides theoretical groundwork and empirical evidence for the heterogeneity of the effects of industry tournament incentives on executive behavior and firm outcomes. To a certain extent,this research elucidates how industry labor market incentives for executive promotions impact auditor pricing decisions,aiding listed companies in establishing sound executive compensation incentive mechanisms.This,in turn,reduces company risk levels and earnings management,subsequently mitigating audit risks and associated audit fees.
The continuous optimization of algorithm models and the iterative upgrade of data analysis technology have improved the quality of existing information services,but at the same time,they have also caused unfair problems,such as price discrimination,sorting discrimination,and self-preferential treatment.The construction of an algorithmic fair governance system firstly requires the clarification of the identification standards for unreasonable differential treatment in the legal sense.In this regard,a comprehensive judgment can be made based on specific scenarios from three aspects:formal requirements,substantive requirements,and exception rules.On this basis,in order to resolve human concerns about out-of-control automated decision-making,the requirements for algorithm transparency should be strengthened,and bias factors in data,algorithms,and human resources should be minimized by correcting information asymmetry to achieve the integrity of starting point data,openness and transparency of the decision making process,and the expected output results.Through algorithm transparency,individuals rights to know and equality will be better protected,and the healthy development of the digital economy will be achieved.
The technological and industrial transformations in China have played a significant role in advancing the development of the digital economy.In order to further improve the quality of digital economy development,it is vital to prioritize digital innovation and strengthen key technological capabilities.However,there is a dearth of literature that examines the digital economy development from an innovation perspective,particularly in the context of China's digital technology innovation.This lack of research creates difficulties in fully understanding the latest trends,advantages,and drawbacks of China's digital technology innovation. This study utilizes the IncoPat global patent database,as well as the Statistical Classification of Digital Economy and Its Core Industries(2021)and Reference Table of International Patent Classification and National Economic Industry Classification(2018)to identify the patent data of the core industries of the digital economy in China.Drawing on Huang et al.(2023)and Tao et al.(2023),this study then calculates the scale of patent activities in the core industries of the digital economy in China from 1994 to 2020 and analyzes its temporal and spatial evolution characteristics and applicant characteristics.The results show that:1)patent applications in China's core industries of the digital economy have generally increased over time,though growth rates and authorization rates have declined in recent years.2)Digital product manufacturing leads in the number of patent applications.Additionally,there are notable regional differences in patent applications for the core industries of the digital economy,with the Beijing-Tianjin-Hebei,Yangtze River Delta,and Pearl River Delta urban agglomerations catching up to each other in digital patent activities.3)Finally,the subjects of digital technology innovation are primarily technology-based manufacturing companies and Internet companies,with both inventor numbers and team sizes increasing significantly. This paper expands upon previous literature in two significant ways.Firstly,it delves into the characteristics and facts pertaining to patent activities in China's digital economy core industries,examining them from both a temporal and spatial perspective.Secondly,by exploring the behavioral characteristics of patent activities in these core industries,with a focus on innovation subjects,this paper can help to determine the innovation orientation and effectiveness of digital technology development. This paper presents insightful findings on the innovation activities in China's digital economy,highlighting key challenges and opportunities.These insights can inform government policy-making and facilitate the effective implementation of digital technology innovation.Moreover,by leveraging the new wave of scientific and technological revolution and promoting the quality transformation of economic development,China can achieve high-quality growth in the digital economy.
The university journal came into being with the spread of new thoughts in modern China,the rise of new publishing industry,and new universities.Chinese university journals are the window of academic exchange between universities and the outside world,the platform to promote the development of scientific research in universities,and the fertile land for cultivating academic specialists.The educational circle attaches great importance to the journals of Chinese universities,and many scholars have discussed the establishment,development and function of university journals,but no scholars have systematically studied the establishment,development and significance of Jinan Journal. As one of the universities with the longest history in our country,Jinan University has repeatedly suffered setbacks and drifted in the process of running the school.However,Jinan people still struggled with indomitable will,formed an excellent academic tradition,and created an academic atmosphere that is pragmatic,resilient,inclusive and innovative.In 1936,under the leadership of the then president He Bingsong,Jinan University colleagues founded Jinan Journal.Once the journal was founded,it won the support of many professors and scholars in the university,and the published papers basically reflected the latest and most cutting-edge scientific research achievements of Jinan University at that time.Unfortunately,due to the war and other reasons,Jinan University moved to the"isolated island"in Shanghai in 1938 with tough conditions.So Jinan Journal was not able to be published until 1979. After the resumption of publication,Jinan Journal has undergone reform and development,and has always adhered to the educational purpose of Jinan University of"promoting education and strengthening overseas Chinese relations",carried out academic exchanges internally and promoted cultural dissemination externally.In addition,according to the changes in the domestic and international situations,and the geographical and talent advantages of the university,the journal has accurately identified the positioning of the journal,and created special columns such as"Taiwan,Hong Kong,Macao and Overseas Chinese Literature Studies".A number of articles with high academic value have been published,which are closely related to the actual situation,and have promoted academic exchanges and debates. Over the past 87 years,the Jinan Journal(Philosophy and Social Sciences)has grown from scratch,from small to large,from immature to basic formation,and then to steady development,which is inseparable from the support of the university and the efforts of Jinan people.At the same time,Jinan Journal(Philosophy and Social Sciences)has also played a positive role in promoting the construction of some disciplines of Jinan University,cultivating young talents,shaping the image of the overseas Chinese university,and spreading Chinese traditional culture. Therefore,sorting out the development history of Jinan Journal(Philosophy and Social Sciences)and clarifying the development context of the journal can not only form a comprehensive and complete understanding of the development process of the journal,but also have great significance for the choice of the future development direction and the path of the journal.
