Unternehmensbesteuerung und Corporate Social Responsibility

Wagner, Franz

doi:10.1007/s41471-019-00075-z

Cited by 2 publications

(1 citation statement)

References 64 publications

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“…As college students, they rely on their families both financially and emotionally, and eventually establish their own families. Thus, improving their sense of responsibility towards their families becomes crucial for family stability, national development, and individual growth [30].…”

Section: Suggestions On the Cultivation Of Social Responsibility Of P...mentioning

confidence: 99%

Analysis of the cultivation of social responsibility of physical education students in the context of Healthy China

2023

PES

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Background and Study Aim. 'Healthy China’ is an important symbol of China's social development and national prosperity. As practitioners and disseminators of sports and health, physical education of students should actively play their own specialties in the process of "Healthy China" construction. This study investigates the social responsibility and cultivation of college students so as to create a good atmosphere for educational groups from the four levels of society, family, school, and itself. Material and Methods. The participants were 53 students (aged 19-21 years) from the College of Physical Education and Health of East China Normal University. The "Questionnaire on the Cultivation of Social Responsibility of Students Majoring in Physical Education" was used as a search tool. A total of 60 questionnaires were distributed using the online platform in this study, and 53 valid questionnaires were recovered after sorting and screening. Among them, 32 were male students and 21 were female students. Results. Students lack enthusiasm and initiative in paying attention to national policies, learning health knowledge and technology, and participating in health education. There is also a lack of self-control and perseverance in physical exercise and healthy eating. Insufficient sleep and poor psychological state lead to low participation in social activities; College students have a low awareness of promoting sports spirit. Conclusions. The findings of this study shed light on the crucial need to cultivate social responsibility among college students majoring in sports at multiple levels: society, family, school, and individual. To effectively promote "Healthy China" and maximize the potential impact of physical education students, concerted efforts must be made to address the identified shortcomings and foster a holistic approach to social responsibility.

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Section: Suggestions On the Cultivation Of Social Responsibility Of P...mentioning

confidence: 99%

Analysis of the cultivation of social responsibility of physical education students in the context of Healthy China

2023

PES

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Is analytical tax research alive and kicking? Insights from 2000 until 2022

Niemann

Sailer

2023

J Bus Econ

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This literature review evaluates the development and impact of analytical tax research (ATR) from 2000 until 2022. Based on 345 research papers, we (1) identify emerging and declining research topics in the area of ATR, (2) examine the trends in publication outlets and author teams, and (3) analyze citation metrics at both the level of articles and authors to measure perception and impact of ATR. First, we find that rather new topics, such as the impact of taxation on entrepreneurship, innovation and R&D, have begun to attract attention. Second, tax journals are not the preferred outlet for ATR and author teams exhibit a decreasing gender imbalance. Third, citation metrics are highly centered on specific publications and individual authors. Moreover, publications that appeared in economics and finance journals generate disproportionately large citation numbers compared to those that were published in tax, accounting and business research journals. Authors from Anglo-American institutions have significantly more citations than researchers from German-speaking countries. We find that ATR does not form a closed community. It unites researchers from different backgrounds based on their— sometimes nonrecurring—thematic interest in the effects of taxation on economic decisions.

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Unternehmensbesteuerung und Corporate Social Responsibility

Cited by 2 publications

References 64 publications

Analysis of the cultivation of social responsibility of physical education students in the context of Healthy China

Analysis of the cultivation of social responsibility of physical education students in the context of Healthy China

Is analytical tax research alive and kicking? Insights from 2000 until 2022

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