Luckin Coffee grew rapidly in the past few years and it was the fastest Chinese Concept company go public in NASDAQ.However,its stock price plunged in 2020 due to financial fraud.It is crucial for Luckin Coffee to thi...Luckin Coffee grew rapidly in the past few years and it was the fastest Chinese Concept company go public in NASDAQ.However,its stock price plunged in 2020 due to financial fraud.It is crucial for Luckin Coffee to think about how to recover from the financial fraud and become a business representative of the“new retail”under the Internet model again.To recover from the financial crisis caused and gain profit,Luckin could improve its existing business model by improving product development,strengthening capital management in both marketing and expansion.The internal structure can also be adjusted by diversifying equity and replacing the manager team.Taking Luckin Coffee as an example,this paper analyzes the causes of financial fraud,propose solutions to recover from it,and evaluate the effectiveness of solutions in the context of reality.展开更多
Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of direct...Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of directors is the brain of the company,while corporate governance is the blood distributed throughout the company,which not only supplies blood to the whole,but also reflects the situation.Therefore,with regard to the role of the board of directors in corporate governance,this paper objectively analyzes the importance of the board of directors in corporate governance from theory to practice and from the internal composition of the board of directors to the impact of the board’s actions on the enterprise as a whole based on United Kingdom(UK)listed companies.展开更多
Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable ...Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable to explore the reasons for committing financial fraud and propose solutions to this issue.This paper focuses on two financial fraud cases in recent years,Toshiba in 2015 and Luckin Coffee in 2020,analyzes and compares the reasons for the financial fraud in terms of pressure and opportunity factors,as well as proposes comprehensive suggestions for dealing with the corporate financial fraud issue.展开更多
In recent years,numerous studies have been reported for oil/water separation,such as superoleophilic materials for oil absorption and underwater superoleophobic membranes for continuous separation.However,for the reco...In recent years,numerous studies have been reported for oil/water separation,such as superoleophilic materials for oil absorption and underwater superoleophobic membranes for continuous separation.However,for the recovery of oil slick pollution on near-shore ocean surface caused by various reasons,large area and fast availability of used materials are needed to be considered.Herein,we report an efficient and environmentally friendly method to fast process nylon mesh by surface diffuse atmospheric plasma(SDAP)for large-area oil/water separation.Nylon mesh is funcionalized by atmospheric plasma to generate micro/nano composite structures on the surface,resulting in superhydrophilicity and underwater superoleophobicity within only seconds.The pre-wetted modified nylon mesh can achieve high efficiency(>99.9%)and circulating water flux(~30,000 L·m^(-2)·h^(-1)),with high intrusion pressure(~3 kPa)and universality in oil/water separation.Regular plasma unconditionally generated in the atmosphere with the merit of efficiently functionalizing surface has the potential of large-area materials treatment.This study might take one step further for large-area industrial oily wastewater recovery and even oil slicks collection in near-shore water bodies.展开更多
Photodynamic therapy(PDT),which utilizes light excite photosensitizers(PSs)to generate reactive oxygen species(ROS)and consequently ablate cancer cells or diseased tissue,has attracted a great deal of attention in the...Photodynamic therapy(PDT),which utilizes light excite photosensitizers(PSs)to generate reactive oxygen species(ROS)and consequently ablate cancer cells or diseased tissue,has attracted a great deal of attention in the last decades due to its unique advantages.However,the advancement of PDT is restricted by the inherent characteristics of PS and tumor microenvironment(TME).It is urgent to explore high-performance PSs with TME regulation capability and subsequently improve the therapeutic outcomes.Herein,we reported a newly engineered PS of polymer encapsulated carbonized hemin nanoparticles(P-CHNPs)via a facile synthesis procedure for boosting photodynamic anticancer therapy.Solvothermal treatment of hemin enabled the synthesized P-CHNPs to enhance oxidative stress in TME,which could be further amplified under light irradiation.Excellent in vitro and in vivo PDT effects were achieved due to the improved ROS(hydroxyl radicals and singlet oxygen)generation efficiency,hypoxia relief,and glutathione depletion.Moreover,the superior in vitro and in vivo biocompatibility and boosted PDT effect make the P-CHNPs a potential therapeutic agent for future translational research.展开更多
文摘Luckin Coffee grew rapidly in the past few years and it was the fastest Chinese Concept company go public in NASDAQ.However,its stock price plunged in 2020 due to financial fraud.It is crucial for Luckin Coffee to think about how to recover from the financial fraud and become a business representative of the“new retail”under the Internet model again.To recover from the financial crisis caused and gain profit,Luckin could improve its existing business model by improving product development,strengthening capital management in both marketing and expansion.The internal structure can also be adjusted by diversifying equity and replacing the manager team.Taking Luckin Coffee as an example,this paper analyzes the causes of financial fraud,propose solutions to recover from it,and evaluate the effectiveness of solutions in the context of reality.
文摘Companies are directed and controlled by corporate governance.It acts on the company internally and externally.The board of directors is responsible for the governance of the company;that is to say,the board of directors is the brain of the company,while corporate governance is the blood distributed throughout the company,which not only supplies blood to the whole,but also reflects the situation.Therefore,with regard to the role of the board of directors in corporate governance,this paper objectively analyzes the importance of the board of directors in corporate governance from theory to practice and from the internal composition of the board of directors to the impact of the board’s actions on the enterprise as a whole based on United Kingdom(UK)listed companies.
文摘Financial fraud,which has become a global issue,is a subject of discussion,surpassing time.Financial fraud significantly undermines investors’confidence and affects the health of capital markets.Hence,it is valuable to explore the reasons for committing financial fraud and propose solutions to this issue.This paper focuses on two financial fraud cases in recent years,Toshiba in 2015 and Luckin Coffee in 2020,analyzes and compares the reasons for the financial fraud in terms of pressure and opportunity factors,as well as proposes comprehensive suggestions for dealing with the corporate financial fraud issue.
基金This work was financially funded by the National Natural Science Foundation of China(Nos.22205247 and 21988102).
文摘In recent years,numerous studies have been reported for oil/water separation,such as superoleophilic materials for oil absorption and underwater superoleophobic membranes for continuous separation.However,for the recovery of oil slick pollution on near-shore ocean surface caused by various reasons,large area and fast availability of used materials are needed to be considered.Herein,we report an efficient and environmentally friendly method to fast process nylon mesh by surface diffuse atmospheric plasma(SDAP)for large-area oil/water separation.Nylon mesh is funcionalized by atmospheric plasma to generate micro/nano composite structures on the surface,resulting in superhydrophilicity and underwater superoleophobicity within only seconds.The pre-wetted modified nylon mesh can achieve high efficiency(>99.9%)and circulating water flux(~30,000 L·m^(-2)·h^(-1)),with high intrusion pressure(~3 kPa)and universality in oil/water separation.Regular plasma unconditionally generated in the atmosphere with the merit of efficiently functionalizing surface has the potential of large-area materials treatment.This study might take one step further for large-area industrial oily wastewater recovery and even oil slicks collection in near-shore water bodies.
基金This work was supported by the Natural Science Foundation of China(61805135)the National Key Research and Development Program of China(2019YFC1604604)+2 种基金Shanghai Jiao Tong University(ZH2018QNA43)the Science and Technology Commission of Shanghai Municipality(19DZ2280300)the Innovation Research Plan supported by Shanghai Municipal Education Commission(ZXWF082101).
文摘Photodynamic therapy(PDT),which utilizes light excite photosensitizers(PSs)to generate reactive oxygen species(ROS)and consequently ablate cancer cells or diseased tissue,has attracted a great deal of attention in the last decades due to its unique advantages.However,the advancement of PDT is restricted by the inherent characteristics of PS and tumor microenvironment(TME).It is urgent to explore high-performance PSs with TME regulation capability and subsequently improve the therapeutic outcomes.Herein,we reported a newly engineered PS of polymer encapsulated carbonized hemin nanoparticles(P-CHNPs)via a facile synthesis procedure for boosting photodynamic anticancer therapy.Solvothermal treatment of hemin enabled the synthesized P-CHNPs to enhance oxidative stress in TME,which could be further amplified under light irradiation.Excellent in vitro and in vivo PDT effects were achieved due to the improved ROS(hydroxyl radicals and singlet oxygen)generation efficiency,hypoxia relief,and glutathione depletion.Moreover,the superior in vitro and in vivo biocompatibility and boosted PDT effect make the P-CHNPs a potential therapeutic agent for future translational research.