Development Path Research Articles

The Role of Green Taxation Governance in China: A Review of the Development and Impacts of Environmental Protection Tax

The initiatives from China’s “ecological civilisation construction” to “promoting the modernisation of harmonious coexistence between man and nature”, and then to the dual-carbon goal of “carbon peaking – carbon neutrality”, highlight China’s firm determination to promote green development further. On January 1, 2018, the Environmental Protection Tax Law of the People’s Republic of China was officially implemented as the first new green tax focused on environmental governance in China. This marks the formal entry of China’s environmental protection into the tax era and the establishment of a green tax system with environmental protection tax (EPT) as the core. By a comprehensive review of the development, multi-dimensional effects and tax optimisation paths of China’s EPT, this paper hopes to provide an important reference for government departments to improve the construction of the green tax system, for enterprises to enhance their green governance capabilities, and for scholars to extend the study of the green tax system.

Multi-Degree-of-Freedom Platforms: Development and Outlook

Background: Multi-degree-of-freedom platforms are frequently employed in space docking devices, motion modeling, and robotics. Complex research is being done on multidegree- of-freedom platforms, including work on spatial route creation, control simulation, and forward and backward platform motion solutions. The development of research platforms in their current state is advantageous for advancing multi-degree-of-freedom motion research, which has the potential to advance numerous sectors through new technology. Objective: In this patent study, the benefits and drawbacks of various platforms are explored to analyze the development trend of platforms for academics and engineers through the most recent development of multi-degree-of-freedom platforms. Methods: By using the research methodology, research substance, and inventive structure of the most recent representative patents of the multi-degree-of-freedom platform, the platform's operating principle and characteristics are demonstrated. Results: By contrasting multi-degree-of-freedom platforms in various application domains, the issues with current multi-degree-of-freedom platforms are enumerated, and the platforms' potential future development path and research topics are suggested. Conclusion: The growth of the aviation, medical, and military industries is aided by the development of multi-degree-of-freedom platforms, and the flexible distribution of high-precision parallel platforms has promising future development.

How can the natural background and ecological & environment promote the green and sustainable development of Chinese tourist attractions?

In the context of the global carbon peak and carbon neutrality initiatives and post-pandemic, studying the green and sustainable development of tourist attractions is of great significance for the sustainable utilization of tourism resources. This study focuses on tourist attractions in 30 provinces in China from 2001 to 2019, establishes an input–output indicator system for economic efficiency and eco-efficiency, and uses the Super-SBM model in Data Envelopment Analysis to calculate the economic efficiency and eco-efficiency of tourist attractions in China. To analyze the natural background and environmental driving factors that affect eco-efficiency, as well as the interaction between these factors, using a geographic detector model, and propose a green and sustainable development path for tourist attractions. The research results indicate that the eco-efficiency of Chinese tourist attractions was higher than the economic efficiency, and both showed a downward trend. The proportion of altitude and nature reserve area to the area under the jurisdiction, as well as the total investment in environmental pollution control, have a significant impact on eco-efficiency; The interaction between temperature, precipitation, and normalized difference vegetation index (NDVI), and the proportion of nature reserves in the jurisdiction and the total investment in environmental pollution control, is significantly enhanced, indirectly affecting the eco-efficiency of Chinese tourist attractions. Among the natural factors, temperature, precipitation, and NDVI all could interact with altitude to significantly the impacts on the eco-efficiency of Chinese tourist attractions. The research aims to provide a Chinese solution for developing tourist attractions in developing countries similar to China.

Importance of tailored non-clinical safety testing of novel antimalarial drugs: Industry best-practice

Malaria is an acute, debilitating parasitic illness. There were 249 million cases of malaria in 2022, resulting in 608,000 deaths globally, 76% of which were children ≤5 years. The unique nature of this disease (recurrences leading to re-treatments and numerous organ systems affected), specific clinical treatment regimens, poor compliance, and diversity of affected populations (predominantly pediatrics, women of childbearing potential, pregnant and lactating women), often makes standard testing approaches inadequate, and tailor-made safety assessments are more appropriate.We provide best practice recommendations based on company experience for the non-clinical safety assessment of antimalarial drugs, with a focus on small molecules since they represent the majority of drug candidates for this illness. We focus on specific testing considerations for repeat dose toxicity studies, including combination toxicity assessments, since new drug treatment regimens typically foresee short treatment durations to improve compliance (i.e., 1 day) with combinations of compounds to improve efficacy and limit potential resistance. Due to the target population, the timing of reproductive, developmental, and juvenile toxicity studies may be earlier than general testing roadmaps for other small molecule drugs.In conclusion, key recommendations presented should enable a more effective and efficient development path whilst protecting clinical trial participants and patients.

Research on talent cultivation for rural revitalization based on three-party evolutionary game.

The sustainable development of Rural Revitalization Talent Training (RRTT) is a key prerequisite for realizing the rural revitalization strategy. In order to study the influence of various stakeholders on RRTT, explore its optimal development path, and clarify the key control factors, this study analyzes the behavioral decision-making of RRTT stakeholders for the first time, and constructs an evolutionary game model of the government, universities and village collectives. Through dynamic decision replication analysis and evolutionary stability analysis, the game relationship among the three stakeholders is discussed. Furthermore, through numerical simulation, the decision-making characteristics of the three parties "behaviors and the evolution trend of the stakeholders" behaviors under the current situation are evaluated, the sensitivity of the key control factors with the policy changes is analyzed, and the feasibility of its implementation is discussed. The results show that the input cost of village collectives is the main determinant of RRTT, and appropriate financial input and low incentive policies are more conducive to universities and village collectives to actively promote RRTT. The research results provide decision-making basis for the implementation of rural revitalization strategy.

Towards systemic transformation in the construction industry: a complex adaptive systems perspective

PurposeThis study aims to investigate the strategies that successful companies in the construction industry use to achieve systemic transformation within their value chains and broader ecosystems. This study focuses on understanding how these companies navigate the challenges of a mature and slow-changing industry through innovative approaches.Design/methodology/approachA multiple case study design is used to analyze the systemic innovation dynamics across construction subsystems, through the lens of Complex Adaptive Systems theory. This research involves an empirical examination of nine case companies, selected based on their innovations in at least two construction subsystem areas and markers of success such as growth, profitability or invested capital. This methodology facilitates a detailed understanding of the company-level transformation.FindingsThis study identifies four distinct development paths toward systemic transformation within the construction industry: product-driven, product platform-driven, process integration-driven and business model-driven. These paths are characterized by unique strategies integrating technology, optimizing processes and innovating business models, demonstrating how companies can effectively adapt to and evolve within the construction ecosystem.Originality/valueThis research contributes original insights into company strategies and how they achieve systemic transformation. This study expands existing knowledge on systemic transformation in the construction industry by integrating empirical evidence with theoretical frameworks, offering a novel perspective on how successful companies innovate within a traditionally slow-changing sector.

The Value of Red Culture: Evidence from Enterprise environmental Performance

As an indispensable part of the red culture, the spirit of Long March has important guiding significance for the current enterprise environmental performance management and the supervision of violations. This paper uses the series of activities marking the 80th anniversary of the victory of the Long March to construct a quasi-natural experiment, and the regression analysis finds that in 2016 and the following years, the level of environmental performance of enterprises located along the Red Army's Long March has significantly improved, indicating that the spirit of Long March can promote the improvement of corporate environmental responsibility awareness. At the same time, from the perspective of entrepreneurial literacy and environmental supervision, this paper explores the mechanism of Long March spirit to improve enterprise environmental performance, so as to provide an example for the development path of socialist culture with Chinese characteristics.

Czy lek na jaskrę zrewolucjonizuje leczenie łysienia androgenowego? O repozycjonowaniu leku, którego efekt uboczny stał się pożądanym skutkiem terapii.

Prostaglandins are hormones found in almost all mammalian tissues. As signaling molecules, they play a key role in the regulation of many physiological processes, including hair growth cycle. The article describes the history of the discovery of prostaglandins, including the work of Professor Ryszard Gryglewski - the discoverer of prostacyclin. Particular attention was paid to the synthetic analogue of prostaglandin F2α - latanoprost. Indicated for the treatment of glaucoma, the drug is known for inducing eyelash growth as a side effect. A prodrug, latanoprost is converted to its active metabolite, latanoprost acid. Recent research demonstrated that latanoprost acid has a chance to become an effective alternative to minoxidil and finasteride - the only drugs currently registered for the treatment of androgenetic alopecia. The development of anti-alopecia drugs containing prostaglandin derivatives, including latanoprost acid, will be a much faster process compared to the traditional path of product development based on a new chemical compound.

Exploration of Green Development and Sustainable Economic Paths from the Perspective of Environmental Economics

The purpose of this paper is to explore in depth the theoretical foundations, economic impacts and practical strategies of green development and sustainable economic paths from the perspective of environmental economics. The study elucidates the central role of environmental economics in promoting green transition, analyses the multi-dimensional impacts of green development on economic growth, employment, technological innovation and social welfare, and explores the effectiveness of environmental economic policies such as green taxes and carbon trading. Further, the article explores specific strategies for implementing sustainable economic pathways in different economic sectors, and assesses their contribution to enterprise competitiveness and industrial upgrading. Through case studies of green development at home and abroad, the article verifies the effectiveness and sustainability of the application of environmental economics theories in practice. Finally, the article discusses the challenges and future opportunities, and proposes policy recommendations and research directions based on the perspective of environmental economics, with a view to providing references for promoting green development and building a sustainable economic system.

Flexibility and Legal Protection of Labor Relations: Telework, Flexible Employment and Workers' Rights and Interests

This study focuses on the changes in labor relations under the model of telework, analyzing the increased flexibility it brings and the security challenges it creates. Although telework breaks down geographical boundaries and enhances work efficiency, it also raises new issues about the stability of labor relations, occupational safety and health, and the protection of workers' rights and interests. The study emphasizes that a sound legal system, cutting-edge technological support and efficient communication mechanisms are the core of balancing flexibility and safety. Through an in-depth discussion of the characteristics of telework, case studies and targeted policy recommendations, this study aims to provide theoretical support and practical paths for the healthy development of telework, and to promote its sustainable progress driven by both technology and market.

The Moderating Role of Entrepreneurship Education at the Diploma Level: Predicting Entrepreneurial Intention

This research focuses on the entrepreneurial intentions of diploma students in Indonesia, drawing data from respondents from several selected universities in Indonesia. These intentions are encouraged by entrepreneurship education, which plays an important role in developing students’ entrepreneurial behaviour. In recent years, Indonesia has emphasized the integration of innovative entrepreneurial concepts into university curricula. Entrepreneurship education can also contribute to sustainable business development. In the context of mass entrepreneurship and innovation, entrepreneurship education is important for promoting the restructuring of economic and business models, increasing development momentum, and following an innovation-driven development path. It is used as a moderator in this research to examine its contribution to the relationship between the independent variables used, because previous research exploring its moderating role in higher education circles have not fully confirmed said relationship. This study used a quantitative approach, with a sample size of 582 students consisting of selected universities on the islands of Java and Sumatra, because they have an entrepreneurship curriculum with the largest number of students in Indonesia. This study used an online questionnaire as a data collection medium. Questionnaires were distributed and filled in by respondents from August 2022 to March 2023. The results of the study reveal interesting findings regarding the moderating role of entrepreneurship education in strengthening and weakening the relationship between predictors of entrepreneurial intention. This study then used the theory of planned behaviour to form a research model. Keywords: entrepreneurial education, entrepreneurial intention, theory of planned behavior

Research on the Optimization and Development of Low Carbon Energy Economy from the Perspective of Water Conservancy Engineering

In order to explore the optimal development path of low-carbon energy economy in universities, this paper proposes a new method based on complex network theory to describe the global evolution and transformation characteristics of multivariate time series correlation patterns. In order to more intuitively see the impact of product extraction inputs as endogenous factors on economic growth, this article explores the relationship between economic growth and product extraction inputs by constructing a Hamiltonian function and using optimization methods. When considering whether the extraction input share of products with different extraction ratios is different, this article found the relationship between the total extraction input of products with different extraction ratios and the input share of green and low-carbon products, and analyzed consumers' preferences; Extractive investment of products under budget constraints and policy constraints. In addition, this article uses the dynamic equation of household utility function and environmental quality to prove that the extractive input of products not only promotes carbon reduction, but also has a positive effect on promoting economic growth. The simulation results show that the low-carbon economic development model based on energy efficiency proposed in this paper can effectively improve the development path of low-carbon energy economy.

Erdoğan’s Asian Turkey: domestic authoritarianism or the requirements of the international transitional order

ABSTRACT This article examines the dimensions and rationale for Turkey’s focus on Asia during the Erdoğan era. It argues that Turkey’s shift toward Asia is influenced by two key motivations: the emergence of Asia in the transitional international order and the success of Asian political and economic governance models as a development paradigm. The research findings indicate that Asia’s rise as a power axis in the global order attracts Turkey, a middle power, for its own security and economic interests. Additionally, the success of Asian models of economic and political governance in the development path encourages the ruling AKP in Turkey to strengthen its domestic power by aligning with these models, thus moving toward structural and value-based ties with Asia. Furthermore, by representing Asia as an alternative for modernization and good governance in the contemporary world, Turkey seeks to engage in the reproduction of its Asian identity.

Research on the Impact of Urban Agglomeration Spatial Structure on the Innovation Capacity of the New Energy Vehicle Industry

As a new productive force, new energy vehicles have the characteristics of high technology, high efficiency, and high quality, which are in line with the advanced productive state of the new development concept. The spatial structure is related to whether the innovative elements of the new energy vehicle industry can be effectively organized, allocated, and produced within the city. This article takes the Beijing Tianjin Hebei Urban Agglomeration, Yangtze River Delta Urban Agglomeration, Chengdu Chongqing Urban Agglomeration, and Pearl River Delta Urban Agglomeration as research objects. Based on fused corrected DMSP/OLS and NPP-VIIRS night light data, it examines the impact of spatial structure on the innovation capacity of the new energy vehicle industry, and explores the transfer of innovation capacity within urban agglomerations, and predicts possible future development paths

Research on the Impact of Urban Agglomeration Spatial Structure on the Innovation Capacity of the New Energy Vehicle Industry

As a new productive force, new energy vehicles have the characteristics of high technology, high efficiency, and high quality, which are in line with the advanced productive state of the new development concept. The spatial structure is related to whether the innovative elements of the new energy vehicle industry can be effectively organized, allocated, and produced within the city. This article takes the Beijing Tianjin Hebei Urban Agglomeration, Yangtze River Delta Urban Agglomeration, Chengdu Chongqing Urban Agglomeration, and Pearl River Delta Urban Agglomeration as research objects. Based on fused corrected DMSP/OLS and NPP-VIIRS night light data, it examines the impact of spatial structure on the innovation capacity of the new energy vehicle industry, and explores the transfer of innovation capacity within urban agglomerations, and predicts possible future development paths

Exploring the Path of Balanced Development: The Decoupling Evaluation of Agricultural Production Efficiency and Land Carrying Capacity

ABSTRACTHigh‐quality development in agriculture is crucial for maintaining the harmonious balance between human society and the natural environment, and promoting this development model is one of the key measures to alleviate land degradation issues. This study, grounded in the PRED theory (Population, Resources, Environment, and Development theory) framework, establishes an evaluation system for high‐quality agricultural development by selecting 128 cities within the Yangtze River Economic Belt as its samples. It quantifies land carrying capacity, utilizes the Stochastic Frontier Analysis (SFA) model to assess agricultural production efficiency, and applies the Tapio decoupling model to analyze the interplay between these two factors. The results reveal that the land resource carrying index has risen from 1.245 to 1.70, indicating an escalating tension between population and food resources. Furthermore, agricultural production efficiency has seen a 16.56% increase, reflecting positive advancements in agricultural production across the region. Spatial distribution analysis shows that the standard deviation ellipse is concentrated in the mid and lower reaches, centered in Changde, Hunan, and expanding westward, with a broader coverage area and perimeter. Additionally, the decoupling relationship between land carrying capacity and agricultural production efficiency primarily manifests in three forms: strong negative decoupling, weak decoupling, and expansive negative decoupling. This research offers significant insights for effectively mitigating the strain between population growth and resource‐environmental carrying capacity.

Challenges in developing a systems approach to sustainability reporting

Subject. This article examines the key aspects of developing a systems approach to sustainability reporting. Objectives. The article aims to identify the challenges faced by organizations in the preparation of ESG reporting, reveal the content of key constraints in the preparation of sustainability reporting, and offer practical recommendations for the successful implementation of a systems approach to building a reporting system for sustainability indicators. Methods. For the study, we used analysis, synthesis, comparison, and generalization. Results. Identifying key standards and trends in the regulatory practice of preparing reports in the field of sustainable development, as well as emphasizing the importance of transforming approaches to reflecting data on sustainable development and the convergence of existing provisions and recommendations, the article reveals discrepancies in the terminology used in the preparation of non-financial reporting, and the underdevelopment of its institutional framework. The article also presents the results of the analysis of the approaches of the International Initiatives EFRAG, GRI, TNFD, CDP, IFRS in the coordination of operational approaches to institutional coordination of actions, as well as the approach of soft regulation of the reporting process considering the Russian Federation as a case study. Conclusions. Dynamically evolving in the last decade, sustainability reporting takes into account the needs of a wide range of stakeholders. The creation of a unified database of indicators in the field of sustainable development is a factor that contributes to the acceleration of the implementation of a wide range of recommendations and initiatives into world accounting practice, as well as mitigates the risks and costs of economic entities that have chosen the path of sustainable development.

Exploring Innovative Paths for Professional Development of University Teachers in the Context of Interdisciplinary Integration

University education as an important cradle of talent cultivation in Chinese society, the professional ability and level of teachers also play an important role in the social supply of talent, in order to further enhance the effect and quality of talent cultivation in colleges and universities, it is necessary to vigorously promote the professional development of teachers, so as to create a high-quality teaching staff, to meet the social development of the demand for excellent talents. Interdisciplinary integration is an important path to promote teachers' professional development, which not only enables teachers to carry out educational teaching from an interdisciplinary perspective, but also enables teachers to refine their professional ability and strengthen their teaching level, so as to accomplish the task of training talents in colleges and universities in a higher quality. Therefore, in the paper, the concept and characteristics of interdisciplinary integration are analyzed in depth, its specific impact on teachers' professional competence and professional identity is analyzed, and finally an innovative path to promote the professional development of university teachers is proposed, which is used to help colleges and universities to create a high-quality professional teacher team.

Spatiotemporal Analysis of the Coupling Relationship Between Urban Infrastructure and Land Utilization in a Shrinking City: A Case Study of Hegang, Northeast China

Globally, urbanization is accelerating, with China witnessing a significant 40% rise in urbanization rate over the past 4 decades. However, the dynamic changes in the spatial coupling between infrastructure and utilization intensity during the early, middle, and late stages of urbanization are not clear. The trajectory of development and coupling within the urbanization process is crucial for understanding issues such as urban over-saturation and urban shrinkage. Using Hegang in Northeastern China as an example, we utilized high-resolution remote sensing data, examined the construction intensity of urban land use, analyzed the degree of coupling with utilization efficiency, and clarified the dynamic evolution of the binary relationship system between development and coupling. Results show that Hegang’s construction intensity has seen a continuous rise from 1992 to 2000, with a 200.06% increase over 28 years, while its coupling with utilization efficiency has experienced a significant drop in the 21st century, suggesting a persistent decline in the utilization of buildings and a notable urban shrinkage phenomenon. Considering development status and coupling degree, we delineate a characteristic urbanization state curve for Hegang, reflecting its progression through stages of “Underdeveloped, Highly coupled,” to “Underdeveloped, Weakly coupled”, and finally to “Highly developed, Weakly coupled”, offering insights into its urban development path. This research not only establishes a foundational data groundwork for future land-use planning in Hegang but also presents a replicable template for urbanization path analysis in other cities, contributing to a broader understanding of urban development dynamics.

Study on the Innovative Development Path of Rural Characteristic Sports Events in Ganzi Prefecture under the Background of Culture and Tourism Integration

Under the background of cultural and tourism integration, the development of rural characteristic sports events in Ganzi Prefecture faces new opportunities and challenges. By analyzing the rich culture, natural resources and the current situation of characteristic sports events in Ganzi Prefecture, this paper discusses how to innovate the development of these events in order to realize the deep integration of cultural tourism and rural sports and promote the development of local economy and society. The study finds that Ganzi Prefecture has a broad space for innovation in terms of event branding, integration of events and tourism projects, technological empowerment and community participation. To this end, this paper proposes an innovative path based on the excavation of local cultural resources, branding, digital promotion and industry linkage development, specifically including event branding, exploration of the integration mode of culture and tourism, the application of scientific and technological means, and the improvement of the community participation mechanism.