Objective:To investigate the clinical efficacy and safety of percutaneous kyphoplasty at different surgical timings in the treatment of osteoporotic vertebral compression fracture(OVCF)based on the theory of“dynamic-...Objective:To investigate the clinical efficacy and safety of percutaneous kyphoplasty at different surgical timings in the treatment of osteoporotic vertebral compression fracture(OVCF)based on the theory of“dynamic-static integration”.Methods:Patients with OVCF who underwent percutaneous kyphoplasty in our hospital were selected and divided into Groups A,B,and C for those undergoing surgery within 7,7—21,and>21 days of fracture occurrence.The variations in the amount of bone cement injected,pre-and post-operative pain levels,functional activity,deformity correction of the injured vertebrae,bone cement leakage,and vertebral body height loss were compared among the three groups.Results:Regarding pain relief and functional activity,the postoperative Visual Analog Scale and Oswestry Disability Index scores of the three groups significantly improved.Furthermore,the deformities of the injured vertebrae in the three groups were significantly corrected,with Groups A and B exhibiting superior correction compared to Group C.Moreover,the bone cement leakage rates in groups A and C were higher than that in Group B.At the 3-month follow-up,the loss of vertebral height in Group C was significantly higher than those in groups A and B.Conclusion:Kyphoplasty is effective for OVCF treatment.Early surgery can effectively restore the vertebral height of the injured vertebra,reduce kyphosis,and reduce height loss of the injured vertebra after surgery;nevertheless,treatment within 1—3 weeks of the fracture can reduce the occurrence of bone cement leakage,making the surgery safer.Therefore,surgical treatment within 1—3 weeks of fracture is safer and can achieve satisfactory therapeutic effects.From the perspective of traditional Chinese medicine,PKP surgery can transform the fracture end from a micromotion state to a fixed state,which fully embodies the theory of“dynamic-static integration”.展开更多
This report describes a novel technique for improving depressed scars using negative pressure suction-assisted autologous fat grafting.A 35-year-old woman presented with a 20-year history of bilateral central buttock ...This report describes a novel technique for improving depressed scars using negative pressure suction-assisted autologous fat grafting.A 35-year-old woman presented with a 20-year history of bilateral central buttock con-cavities,causing aesthetic concerns.To maximize fat graft survival and enhance tissue volume,we implemented intermittent negative pressure suction on the recipient area for one month preoperatively.The patient expressed satisfaction with the cosmetic outcome,and a three-month follow-up confirmed a significantly improved fat graft survival rate.This minimally invasive,cost-effective,and easily reproducible technique offers a promising clinical strategy for treating depressed scars.展开更多
High-purity(99%)carbon nanocoils(CNCs)have been synthesized by using porousα-Fe2O3/SnO2 catalyst.The yield of CNCs reaches 9,098%after a 6 h growth.This value is much higher than the previously reported data,indicati...High-purity(99%)carbon nanocoils(CNCs)have been synthesized by using porousα-Fe2O3/SnO2 catalyst.The yield of CNCs reaches 9,098%after a 6 h growth.This value is much higher than the previously reported data,indicating that this method is promising to synthesize high-purity CNCs on a large scale.It is considered that an appropriate proportion of Fe and Sn,proper particle size distribution,and a loose-porous aggregate structure of the catalyst are the key points to the high-purity growth of CNCs.Benefiting from the high-purity preparation,a CNC Buckypaper was successfully prepared and the electrical,mechanical,and electrochemical properties were investigated comprehensively.Furthermore,as one of the practical applications,the CNC Buckypaper was successfully utilized as an efficient adsorbent for the removal of methylene blue dye from wastewater with an adsorption efficiency of 90.9%.This study provides a facile and economical route for preparing high-purity CNCs,which is suitable for large-quantity production.Furthermore,the fabrication of macroscopic CNC Buckypaper provides promising alternative of adsorbent or other practical applications.展开更多
This paper regards the uncredited value-added tax(VAT)refund policy promulgated in 2018 as an exogenous shock to improve the neutrality for VAT.Based on the statistics of listed companies in the non-financial sectors ...This paper regards the uncredited value-added tax(VAT)refund policy promulgated in 2018 as an exogenous shock to improve the neutrality for VAT.Based on the statistics of listed companies in the non-financial sectors from 2013 to 2020,this paper applies the difference-in-differences(DID)approach to study the impact of the uncredited VAT refund policy on corporate cash holdings.The study finds that the policy has eased the impact of non-tax-neutral impact of non-refundable tax credits and lowered the level of corporate cash holdings.Furthermore,the analysis of capital sources verified that the policy has optimized the corporate capital conditions.These findings have proved to be robust after a series of tests.At the level of cross-sectional differences,the uncredited VAT refund policy exerts both"resource effect"and"signal effect",enabling companies to reduce cash holdings in the dimensions of both tax endowment and market expectation.At the level of policy effects,the policy improved the corporate behavior of high cash holdings for the production and operation cycle,with more notable impact on enterprises with higher tax credit rating.At the level of economic consequences,the adjustment of corporate cash holdings induced by uncredited VAT refund policy has significantly improved operating performance and reduced performance volatility,with a greater impact on enterprises with high capital intensity.The research findings evaluate the uncredited VAT refund policy from the perspective of tax neutrality,laying a theoretical foundation for further optimizing the uncredited VAT refund policy and the modern fiscal,tax and financial systems.展开更多
基金supported by the National Natural Science Foundation of China(82374493).
文摘Objective:To investigate the clinical efficacy and safety of percutaneous kyphoplasty at different surgical timings in the treatment of osteoporotic vertebral compression fracture(OVCF)based on the theory of“dynamic-static integration”.Methods:Patients with OVCF who underwent percutaneous kyphoplasty in our hospital were selected and divided into Groups A,B,and C for those undergoing surgery within 7,7—21,and>21 days of fracture occurrence.The variations in the amount of bone cement injected,pre-and post-operative pain levels,functional activity,deformity correction of the injured vertebrae,bone cement leakage,and vertebral body height loss were compared among the three groups.Results:Regarding pain relief and functional activity,the postoperative Visual Analog Scale and Oswestry Disability Index scores of the three groups significantly improved.Furthermore,the deformities of the injured vertebrae in the three groups were significantly corrected,with Groups A and B exhibiting superior correction compared to Group C.Moreover,the bone cement leakage rates in groups A and C were higher than that in Group B.At the 3-month follow-up,the loss of vertebral height in Group C was significantly higher than those in groups A and B.Conclusion:Kyphoplasty is effective for OVCF treatment.Early surgery can effectively restore the vertebral height of the injured vertebra,reduce kyphosis,and reduce height loss of the injured vertebra after surgery;nevertheless,treatment within 1—3 weeks of the fracture can reduce the occurrence of bone cement leakage,making the surgery safer.Therefore,surgical treatment within 1—3 weeks of fracture is safer and can achieve satisfactory therapeutic effects.From the perspective of traditional Chinese medicine,PKP surgery can transform the fracture end from a micromotion state to a fixed state,which fully embodies the theory of“dynamic-static integration”.
基金supported by the Clinical Research Program of Shanghai Ninth People’s Hospital,Shanghai Jiao Tong University School of Medicine(grant no.JYLJ202103)Two-Hundred Talent(grant no.20191916)Shanghai Clinical Research Center of Plastic and Reconstructive Surgery supported by Science and Technology Commission of Shanghai Municipality(grant no.22MC1940300)。
文摘This report describes a novel technique for improving depressed scars using negative pressure suction-assisted autologous fat grafting.A 35-year-old woman presented with a 20-year history of bilateral central buttock con-cavities,causing aesthetic concerns.To maximize fat graft survival and enhance tissue volume,we implemented intermittent negative pressure suction on the recipient area for one month preoperatively.The patient expressed satisfaction with the cosmetic outcome,and a three-month follow-up confirmed a significantly improved fat graft survival rate.This minimally invasive,cost-effective,and easily reproducible technique offers a promising clinical strategy for treating depressed scars.
基金financially supported by the National Natural Science Foundation of China(Nos.51661145025,51972039,and 51803018)
文摘High-purity(99%)carbon nanocoils(CNCs)have been synthesized by using porousα-Fe2O3/SnO2 catalyst.The yield of CNCs reaches 9,098%after a 6 h growth.This value is much higher than the previously reported data,indicating that this method is promising to synthesize high-purity CNCs on a large scale.It is considered that an appropriate proportion of Fe and Sn,proper particle size distribution,and a loose-porous aggregate structure of the catalyst are the key points to the high-purity growth of CNCs.Benefiting from the high-purity preparation,a CNC Buckypaper was successfully prepared and the electrical,mechanical,and electrochemical properties were investigated comprehensively.Furthermore,as one of the practical applications,the CNC Buckypaper was successfully utilized as an efficient adsorbent for the removal of methylene blue dye from wastewater with an adsorption efficiency of 90.9%.This study provides a facile and economical route for preparing high-purity CNCs,which is suitable for large-quantity production.Furthermore,the fabrication of macroscopic CNC Buckypaper provides promising alternative of adsorbent or other practical applications.
基金General Program of the National Natural Science Foundation of China"Bank Development,Debt Capital and Corporate Innovation-Mystery of Macro-Micro Contradictions and Its Explanation"(71772091)Tianjin Research Innovation Project for Postgraduate Students"Research into the Corporate Cash Holdings and Corporate Value amid Digital Financial Development"(2021YJSB079).The authors would like to express appreciation for the valuable suggestions from anonymous reviewers,as well as from associate professor Cheng Cheng of Hunan University and Dr.Yuchen Yang of Nankai University at the 19th Chinese Finance Annual Meeting.The authors take sole responsibility for the paper.
文摘This paper regards the uncredited value-added tax(VAT)refund policy promulgated in 2018 as an exogenous shock to improve the neutrality for VAT.Based on the statistics of listed companies in the non-financial sectors from 2013 to 2020,this paper applies the difference-in-differences(DID)approach to study the impact of the uncredited VAT refund policy on corporate cash holdings.The study finds that the policy has eased the impact of non-tax-neutral impact of non-refundable tax credits and lowered the level of corporate cash holdings.Furthermore,the analysis of capital sources verified that the policy has optimized the corporate capital conditions.These findings have proved to be robust after a series of tests.At the level of cross-sectional differences,the uncredited VAT refund policy exerts both"resource effect"and"signal effect",enabling companies to reduce cash holdings in the dimensions of both tax endowment and market expectation.At the level of policy effects,the policy improved the corporate behavior of high cash holdings for the production and operation cycle,with more notable impact on enterprises with higher tax credit rating.At the level of economic consequences,the adjustment of corporate cash holdings induced by uncredited VAT refund policy has significantly improved operating performance and reduced performance volatility,with a greater impact on enterprises with high capital intensity.The research findings evaluate the uncredited VAT refund policy from the perspective of tax neutrality,laying a theoretical foundation for further optimizing the uncredited VAT refund policy and the modern fiscal,tax and financial systems.