微波加热对叶绿素水溶液的影响

本文通过对叶绿素水溶液进行微波加热,分析微波加热对叶绿素水溶液的温度、色度、叶绿素含量的影响。结果表明,微波加热处理的水溶液温度显著高于对照沸水浴,1~2 min时,1000 W功率下的水溶液温度显著高于200 W(P<0.05)。与沸水浴相比,微波加热显著降低了叶绿素水溶液的绿色程度,且高功率微波加热显著加剧了水溶液亮度的变化。200 W微波加热使水溶液中叶绿素a、b含量降低,但1000 W微波加热则提高了水溶液中叶绿素a、b含量。     

Perioperative inhaled corticosteroids treatment is associated with decreased length-of-stay and direct medical costs in high-respiratory-risk surgeries

Abstract

Aims: To examine the impact of perioperative inhaled corticosteroids (ICS) on length-of-stay (LOS) and costs among patients receiving high-respiratory-risk surgeries.

Methods: Adult patients who underwent high-respiratory-risk surgeries in 2015 were identified in the Tianjin Urban Employee Basic Medical Insurance database. Patients were grouped into ICS or non-ICS cohorts according to whether they received ICS during the perioperative period of the index hospitalization. Propensity Score Matching was performed to create matched pairs between two cohorts. The impact of perioperative ICS on LOS and direct medical costs was estimated by negative binomial model and generalized liner model.

Results: Eight hundred and twenty-one hospital stays with high-respiratory-risk were selected in the ICS cohort and another 821 stays in the non-ICS cohort were matched. The mean LOS was 13.0 (±0.3) days in the ICS cohort, which was significantly lower than the matched non-ICS cohort. Patients with thorax and ear-nose-throat surgeries had a significant decrease in LOS in the ICS cohort compared to the non-ICS cohort, with a mean decrease of 5.5 and 1.1?days, respectively. In adjusted analyses, perioperative ICS treatment was associated with shorter LOS, lower total, and respiratory-related costs (reductions of 10.1%, 7%, and 5.3%, respectively) after controlling for demographic, clinical, and hospital characteristics.

Limitations: Some respiratory risk factors such as living behavior and environment were unable to be captured and respiratory-related costs might be underestimated, limited by claim data. Lastly, caution should be taken when generalizing the results to other populations, as only patients with moderate-to-severe surgeries on the thorax and above were selected in this study.

Conclusions: Perioperative ICS treatment was associated with decreased LOS and lower costs for patients undergoing high-respiratory-risk surgeries in China.     

中国GST地区收入与其负担的差异研究

文章基于我国“营改增”改革削弱了地方政府税收征管权进而引起收入分配争议的现实背景,运用投入产出等分析方法计算出中国各地区GST的负担额,并引入地区税收负担度指标对各地区GST收入及其负担的差异程度与特征进行了系统描述.研究发现:(1)各地区GST负担度差异较大;(2)GST负担度整体上呈现“西高东低”的特点,增值税是造成这一状况的主导因素;(3)消费税负担度则呈现“东高西低”的特征,这符合公平原则.各地区GST负担度差异较大的原因包括税负转嫁、原产地原则、转让定价、地区产业不均衡和汇总纳税等.因此,为降低中国地区间GST收入与负担的差异程度,应当建立以目的地原则为主导的GST分配机制和有助于协调收入及其负担的转移支付制度,并完善跨区域经营管理体制等.     

公司选聘关系型独董仅是任人唯亲吗?—基于商业关系维护视角的分析

在我国人情交织的商业背景下,许多公司聘请了与高管存在社会关联的独立董事,由此产生了拖累企业治理效果的担忧.然而,企业聘请这类独立董事仅仅是关系作用下任人唯亲的行为吗?文章通过收集我国上市公司独立董事与董事长或总经理的社会关系数据,以2008-2015年上市公司作为研究样本,发现较多地与商业伙伴进行关系型交易的企业更倾向于聘请关系型独董.其原因在于,社会关系带来的信任使关系型独董能够为企业保守交易过程中的商业信息,并且支持企业为稳固商业关系而做出的相关决策.这一现象在企业处于激烈的行业竞争及较差的地区商业环境时更加明显.经济后果分析表明,这类企业聘请关系型独董后进行了更多的专有资产投资,并获得了更快的销售增长.文章研究表明,企业选择关系型独董不仅仅是关系使然,很可能是企业权衡自身特质后的一种理性选择.     

论加强地勘单位人才队伍建设

随着地勘业务的不断拓展,笔者深深感到人才已是制约地勘单位发展的重要瓶颈,必须创新机制,大力实施"人才兴院"战略,最大限度发挥人才作用,才能保持单位地勘经济的快速发展。     

Discovering bank risk factors from financial statements based on a new semi‐supervised text mining algorithm

This paper aims to comprehensively uncover bank risk factors from qualitative textual risk disclosures reported in financial statements, which contain a huge amount of information on bank risks. We propose a new semi‐supervised text mining approach named naive collision algorithm to analyse the textual risk disclosures, which can more accurately identify bank risk factors compared with the typical unsupervised text mining approach. We identified 21 bank risk factors in total, which is far more than identified in previous studies. We further analyse the importance of each bank risk factor and how the importance of each risk factor changes over time.     

UK and China Cooperate in Tackling Climate Change

A new online tool has been unveiled by UK and China to deal with the challenges of climate change.DECC and its Chinese partner,the Energy Research Institute of National Development and Reform Commission,unveiled the"Global Calculator"at launch events simultaneously held in London and Beijing on January 28.The tool shows that cutting carbon emissions to limit global temperatures to a 2℃rise can be achieved while improving living standards.     

The issue of translation during thematic analysis in a tourism research context

This research note discusses issues with translation of non-English text during qualitative analysis in tourism research using examples from the newly emergent phenomenon of Chinese working holidaymakers in New Zealand. In particular, this note highlights an additional translation step in the thematic analysis process with non-English interview quotes and excerpts. This note argues the merit of researchers’ dual role as researcher/translator and discusses how researchers can undertake translation in cross-language research to maintain the rigour of qualitative tourism research.     

Unfolding China’s state-owned corporate empires and mitigating agency hazards: Effects of foreign investments and innovativeness

Integrating agency and institutional perspectives, we describe how China’s socio-political institutions create state-owned corporate empires with unique agency conflicts. We develop a framework demonstrating how economically unjustified firm expansion, i.e. empire building, mediates the relationship between state ownership and performance. We uncover the instrument in empire building and appropriate corporate governance and strategic management remedies. An empirical study on 29,638 Chinese firms evidences that (1) increased state ownership drives higher management expenses and lower firm profitability though empire building; (2) long-term debt is used to finance empire building; and (3) foreign capital investments and innovativeness can mitigate these agency conflicts.     

Banks’ Governance and Innovation: Evidence from the Listed Firms in China

ABSTRACT

The article investigates the relationship between banks, agency costs, and innovation ability of listed firms. The role of banks in affecting innovation is a very important topic especially in China where banks play more important roles than equity markets. We find that banks providing short-term funds to listed non-high-tech firms dampen their innovation ability significantly. However, the relationship between short-term loans and innovation ability in high-tech firms is insignificant. The effects of short-term loans on innovation ability are significantly different between high-tech and non-high-tech firms. Further examination shows that high-tech firms with more short-term bank loans have significantly less abnormal management expenses than non-high-tech firms in the next year. The reduced abnormal management expenses in the next year significantly enhance the innovation ability in the year after next.