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Some existing studies have begun to discuss how trade will change the environment from a country or province perspective. However, so far, only a limited number of studies have provided evidence at the product level. This study aims to investigate the environmental impacts of trade at the product level.

The effects of importing intermediates and capital inputs on energy performance are examined using theoretical analysis. Empirical analyses are conducted using data on product trade, and the effects of importing intermediate inputs and capital inputs on energy efficiency are identified using a Propensity Score Matching-Difference in Difference (PSM-DID) estimation.

The results demonstrate that importing intermediates and capital inputs effectively enhance energy efficiency. Importing these inputs from foreign markets leads to increased productivity and ultimately improves energy performance.

This research provides new evidence on the relationship between importing and energy use at the product trade level. It offers insights into enterprise behaviors regarding importing intermediates and capital inputs, contributing to a deeper understanding of the environmental effects of trade. Additionally, a micro-theoretical model is developed to examine the impacts of imports on energy efficiency, complementing existing literature with theoretical insights.

Inspired by the comparison of charity donations among candidates in rural elections, the authors linked the non-profit motives of charity to corporate pollution emissions. And on this basis, the authors aim to provide theoretical and empirical explanations for the relationship between corporate philanthropy and pollution. The authors find that the desire to pursue more pollution emissions stimulates the firm's philanthropy, which is similar to the public welfare donations in rural elections.

Firstly, the authors construct a game-theoretical framework consisting of an entrepreneur and a bureaucrat to study the environmental cost of corporate philanthropy through the impact on pollution emission by the firm. Secondly, the authors used various empirical methods, including hybrid OLS, IV-2SLS, PSM, etc., to empirically test the impact of a firm's philanthropy on corporate pollution emissions. Finally, the authors use the output and abatement input as intermediary variables and apply the intermediary effect model to test the impact mechanism between corporate philanthropy and corporate pollution emissions.

Theoretical model finds that the firm invests more in philanthropy discharges more emissions when the theoretical model is in political equilibrium. Besides, empirical results show that corporate philanthropy will lead to more pollution emissions by reducing abatement input and increasing production. Finally, the heterogeneity test finds that compared with state-owned enterprises, the intention of non-state-owned enterprises' philanthropy for more pollution emission is more obvious. Moreover, the improvement of regional environmental regulation can significantly inhibit the realization of corporate philanthropy's poor motive.

The results have obvious policy implications for China's future policy-making. Firstly, regulatory agencies should pay close attention to the charitable behaviors of firms with serious negative environmental externalities, and prevent them from replacing more pollution emissions with philanthropy. Besides, due to weak environmental supervision in rural areas, rural polluting enterprises will be more inclined to make charitable donations to the village collective to obtain more emission rights. Therefore, the government should strengthen environmental supervision in rural areas to prevent enterprises from wanton pollution.

By constructing a game-theoretical framework consisting of an entrepreneur and a bureaucrat, the authors expound on corporate philanthropy's pollution motivation and decision-making mechanism for the first time in theory. Besides, this paper finds that the desire to pursue more pollution emissions also stimulates the firm's philanthropy. This paper expands the literature on corporate charitable donation motivations.

Rural energy policy is a critical measure to fight the long-standing poverty issue in China. Energy poverty, per se, is one important yet too often neglected dimension of poverty, and one of the biggest challenges in rural China during the 40-year rural reform. Reducing energy poverty is one of the poverty alleviation tasks and the goals of energy transition in the rural areas. The purpose of this paper is to evaluate the status of energy poverty in China, discussing the challenges of energy poverty reduction, and then proposing the potential measures.

Using various data (including the authors’ survey data), this paper analyzes the volume and structure of energy use, and affordability of energy for the rural households, then examines the impacts of energy poverty on health, social and productivity, and finally discusses the infrastructure, cognitive ability, culture, income, etc., that shape the challenges to energy poverty reduction.

In addition to raising the household income, it is urgently needed to enforce the collaborations among government departments, and to improve the energy infrastructure according to local conditions, helping the residential environment cognition.

Energy poverty is almost a too often neglected issue in rural China. Few in existing literature comprehensively investigate this critically important social economic problem. This paper contributes to the profound understanding in energy poverty and the possible approaches to alleviate it.

There is a distinct separation of price discovery from pricing power in China's sugar spot and futures markets. The purpose of this paper is to identify the reasons and provide plausible explanations for this stylized phenomenon. Therefore, the research may deepen the understandings of the operational mechanisms and internal efficiency of China's sugar spot and futures markets.

The authors analyze the historical spot and futures price time series from China's sugar spot market and China's Zhengzhou Commodity Exchange (CZCE) within a co‐integration framework.

It is found that China's sugar spot market has the pricing power, even though the futures market leads the spot market in price discovery. The phenomenon of observed separation of price discovery in spot market from pricing power in futures market may be caused by: irrational speculation in CZCE sugar futures market; oligopoly and local government politics; or the operational efficiency of the wholesale spot market, especially for its comparative advantages of information accessibility in the sugar producing areas. The results are compared with other empirical findings in many other commodities markets to obtain deeper understandings.

The paper uncovers and provides the earliest econometric evidence of the observed stylized phenomenon and also provides plausible explanations for this phenomenon.

The current case study investigated how intentional, systematic planning can help organizations harness the energy of these willing allies who may be motivated to support change. The focus of the study is the development of a peer-to-peer approach, involving “Equity Leaders (ELs),” that was part of a larger, multi-level organization change initiative that addressed personal, interpersonal and structural considerations at a mid-sized public university in northeastern USA.

The authors used multiple methods to collect data for the current study, including observations and interviews. Over the course of four years, the authors attended more than 50 EL meetings. In these meetings, the authors took notes regarding ELs' discussions on workshop development and planning, debates on workshop substances and ELs' personal reflections on these workshops. Following the fourth year of the program, the first two authors invited all current ELs to participate in semi-structured, open-ended interviews about their experience.

The case study shows that through careful planning, peer change can play multiple roles in pushing organizational changes. By embracing their formal responsibilities and yielding their informal power, change agents are able to cause radiating impact across as organizations. Organizations can also capitalize on the fact that employees are more likely to be engaged in the change effort when it is promoted by peers. Finally, the support and resources from the organizational leaders is important because these inputs not only legitimize change agents' roles but they also signify the importance of the actions.

This study has limitations. First, the authors recognize that this was a qualitative study grounded in a single context. Although the study explored a novel context for understanding change agents—a deliberately planned initiative targeting social norms through addressing subtle biases like microaggressions—the authors recognize that additional examination would be necessary to understand how implementation may work in different contexts or organization types. Second, the authors also acknowledge that the authors’ positionality, as females studying a change initiative targeting gendered and intersectional microaggressions, may have shaped the role as researchers.

The findings underscore the notion that allies can serve as organized peer change agents to affect organizational culture. In alignment with the principles in the social ecological framework, the approach involved selecting change agents who are internal to the organization, have informal influence or power and can broaden the impact to other parts of the organization. Moreover, the results underscore the need for organizations to provide essential support and resources that can assist change agents to bridge organizational goals and individual actions.

China has recently introduced a new audit law that aims to increase the scope of audit supervision and raise the standards for preventing risks in auditing national public projects. This paper presents a systematic research study on the causes of audit risks in national public projects and discusses the process by which these causes contribute to the emergence of such risks. Furthermore, the paper investigates the core risk sources in various types of national construction project audit. This paper aims to provide theoretical support for auditors of national construction projects in risk avoidance when conducting audits.

In this study, the authors carefully selected five national public audit projects from China and performed a comprehensive analysis of 85 relevant audit documentation. The textual analysis was conducted using Nvivo12 software, and the grounded theory approach was adopted for generalization purposes.

Based on the research results, the findings suggest that there are five key causes contributing to the audit risk of national construction projects: professional competence, risk awareness, management capacity, level of attention and deliberate fraud. The most critical factor identified is management capability, with 59.93% of the data supporting this view. This conclusion was based on an analysis of state-owned enterprises, administrative organs and public institutions. Building upon this, a framework titled “the mechanism of audit risk factors with management capability as the core” was constructed.

This paper employs qualitative analysis methods to examine national construction projects in China, contributing new literature to the theoretical study of audit risk management. The article also provides practical recommendations for auditors on how to mitigate audit risks and improve the quality of audit services in national project governance.