Anhui University of Finance and Economics

This study focuses on mainland China, covering 30 provinces. To explore the relationship between water scarcity induced by water use, rather than water use volume per se, and economic growth, this study establishes an improved integrated water scarcity footprint ( IWSF ) considering water quantity, quality and environmental flow requirements ( EFR ). Building on a comparison with the conventional water footprint ( WF ) at the sectoral level, the study examines the evolution of decoupling from economic growth, the underlying driving effects, and their heterogeneity across industries. The water footprint results show that, at both the regional and sectoral levels, IWSF is greater than WF in northern provinces, whereas the opposite pattern is observed in southern provinces. Decoupling results show that, 2007–2012, IWSF decoupling was weaker than WF , while the opposite occurred in 2012–2017; Water use intensity was the key determinant of IWSF decoupling patterns; The reduction in water use intensity driven by pollution control was key to achieving strong IWSF decoupling in 2012–2017, with the primary and secondary industries contributing the most. These results indicate that the newly developed IWSF successfully captures the contribution of water pollution to water scarcity and its decoupling, whereas WF , which considers only absolute water withdrawal, cannot. This study highlights the necessity of addressing water scarcity from the perspective of impact-oriented water use. • Proposed an improved water scarcity footprint characterization factor integrating water quantity, water quality, and environmental flow requirement. • Provinces with quality-induced water scarcity showed an "inverted U-shape" pattern from 2007 to 2017. • Northern provinces underestimated, while southern provinces overestimated their water resource impact; regional and industrial IWSF revealed this discrepancy. • Shifts in water use intensity's role from promoter to restrainer caused expansive negative decoupling, driving diverse decoupling patterns. • 2007–2012: Primary industry structure & water use intensity drove decoupling most. 2012–2017: Secondary industry water use intensity became the top contributor.

The deep application of artificial intelligence (AI) technology has gradually permeated all aspects of social life, moving beyond a mere technological tool. The infringement of legal interests caused by AI entities is becoming increasingly prominent, posing a crucial issue for criminal law to address. This paper focuses on the attribution and liability for infringements of legal interests by AI entities. It defines the legal connotation of AI entities, distinguishes the legal attributes of weak and strong AI, categorizes the forms of infringement, and summarizes their core characteristics. Based on this, it analyzes the current challenges in criminal liability attribution, including disputes over the determination of the subject's qualifications, difficulties in determining causality, obstacles to the application of traditional attribution principles, and lagging criminal legislation. To address these issues, this paper proposes constructing a hierarchical and progressive system of responsible parties, clarifying the responsibilities of developers, users, and regulators; establishing a causal proof mechanism centered on algorithm tracing, and improving the rules for liability sharing in cases of multiple causes leading to a single effect; and constructing an internal governance path through optimized criminal legislation and improved judicial application, combined with the prioritization of civil liability and supplementary insurance and fund systems to build a multi-governance system. The aim is to provide theoretical reference and practical pathways for the criminal regulation of infringements of legal interests by AI entities, achieving a balance between the development of AI technology and the protection of criminal law.

"Three-dimensional education" is a new requirement proposed for strengthening and improving ideological and political work in higher education in the new era. This concept holds significant guiding value for integrating ideological and political elements into auditing courses. Virtual teaching and research teams serve as grassroots academic organizations in universities and as frontline platforms for discipline and major development. They should actively respond to national calls by organically incorporating the "Three-dimensional education" concept and ideological and political elements. Based on the specific objectives of "Three-dimensional education," this paper analyzes existing issues in ideological and political teaching within auditing courses, explores the construction path of auditing virtual teaching and research teams with integrated ideological and political elements, and aims to provide some reference for related educational and teaching work.

Technological transformation has become one of the most powerful forces shaping labor markets worldwide. East Asian economies, in particular Japan, Korea, and China, are undergoing structural changes marked by rising demand for high-skilled jobs, shrinking middle-skilled employment, and the persistence of certain low-skilled segments. This study focuses on the phenomenon of employment polarization and examines how technological change influences skill-specific employment outcomes. We employ an extended Solow growth model together with the framework of skill-biased technological change. The analysis draws on harmonized labor force data from 2010 to 2022. Fixed-effects estimations incorporate both technological indicators and institutional characteristics. The empirical results demonstrate clear evidence of polarization: technology intensity is positively associated with high- and low-skilled employment, while negatively linked to medium-skilled jobs. Cross-country comparison further shows that institutional arrangements play a decisive role. Employment practices in Japan help cushion displacement, flexible market institutions in Korea amplify polarization, while dual structure in China sustains low-skilled employment even as urban centers promote high-skilled growth. The study concludes that inclusive growth in the face of rapid technological change depends on policies that strengthen skills, expand vocational training, and improve labor adaptability.