Research on Development Mode and Strategies of Capitalization of Baise National Culture in China——A Case Study of Napo Black Cloth Zhuang

The paper had illustrated fruitful achievements Baise had gained in these years in terms of capitalization operation and capital increase of national culture,and generally analyzed deficiencies in capitalization of Baise national culture.It emphasized that utilization,integration and development of national cultural resources were not enough in intensity;capitalized degree of national culture was low and national cultural products were simple and low in level.Finally,the new mode was proposed to integrate national cultural resources,activate inner vitality of national cultural capital and renovate capitalization of national culture.

Analysis on Capitalization of Rural Land Ownership in China by Law and Economics

To find solutions for legal system for capitalization of rural land ownership in China,this paper studied and analyzed existing problems in rural land system and legal environment using legal theory and transaction cost theory. Results indicated that(i) the restriction of institutional condition upon property right and transaction is more essential,and key points include the relationship of entities of right formed jointly by the state,collective and farmers,accurate positioning of property right structure,and security for land appreciation income right and allocation mechanism;(ii) the land property right structure should select a legal structure with minimum transaction cost. It is concluded that entitling the ownership to a single entity is an economical method to eliminate current conflict of rural land right.

Ecological Risks of Agricultural Land Capitalization and Their Prevention

The capitalization of agricultural land as an institutional innovation in land use is of great significance to revitalize China's land resources, change land use and improve land use efficiency. With the gradual implementation of the capitalization of agricultural land, however, environmental problems brought by capitalization have restricted the sustainable and efficient utilization of agricultural land. This study, from the perspective of ecology, discusses ecological risks of agricultural land capitalization, analyzes the ecological risks of agricultural land capitalization in terms of the amount of land and land quality as well as the formation mechanism of the ecological risks of agricultural land capitalization. It is found that the logic of the capital itself, the profitability of the subject and the fragility of the ecological environment are the internal and external factors of the ecological risks of agricultural land. Thereupon authors put forward policy suggestions to prevent the ecological risks of agricultural land capitalization in terms of large-scale agricultural operations in diverse forms, the development of green agriculture, the protection of agricultural land quality and green finance, with a view to resolving the ecological risks of agricultural land capitalization and realizing the benign operation of agricultural land capitalization.

An Empirical Assessment of the Impact of Nigerian all Share Index, Market Capitalization, and Number of Equities on Gross Domestic Product

A stock exchange is an exchange where stock brokers and traders can buy and sell shares of stock, bonds, and other securities. All listings are included in the Nigerian Stock Exchange All Shares index. In terms of market capitalization, the Nigerian Stock Exchange is the third largest stock exchange in Africa. Objectives: The paper assesses the impact of Nigerian Stock Market (all share index, market capitalization, and number of equities) on Gross domestic product (Economic Growth). Materials and Methods: Regression analysis and ordinary least square technique were employed. Result and Discussion: The series was stationary at 1%, 5%, and 10% α level;the residuals were normally distributed but not serially correlated at 5% α level. All Share Index, Market Capitalization and Total Number of listed Equities have a joint and individual significant effect on Economic Growth (Gross Domestic Product) with Total Number of listed Equities having a negative (opposite) linear relationship with the Gross Domestic Product. The Durbin-Watson statistics (R2 = 0.9910 = 1.3686) suggest that the model is not spurious and it is devoid of positive and negative autocorrelation (DW = 1.3686 > dl = 1.07 and DW = 1.5033 ?-?du = 2.17). Therefore, it can produce meaningful result when used for forecasting a positive relationship between gross domestic product, all share index and market capitalization with a 99.1% R-square value. Significant Positive connection between all share index, market capitalization, the number of equities and gross domestic product suggests that government policies and bills aimed towards rapid development of the capital market should be initiated.

Capitalization of Productive Factors and Income Distribution Problems - Unraveling the Cruxof China＇s Income

When observing China＇s income distribution problems .from an international perspective, we find that China＇s income inequality is not much different from developed countries after primary distribution. The real difference between China and developed countries is that income inequality in developed countries will reduce greatly after income redistribution while the income inequality remains the same for China. Therefore, one can conclude that income inequality in China derives from the ineffectiveness of redistribution. However, a large income gap is not the main reason for skewed income distribution in China. In fact, the problem lies in unfair distribution resulting from factor capitalization. A handful of people have taken proceeds from public assets at the expense of all the people, which has led to social poIarization. To remove unfair distribution, China should improve its means of redistribution to narrow its income gap in order to develop a fair and reasonable pattern of income distribution.

Factor Capitalization,Industry Development and Targeted Poverty Alleviation——Based on the Investigation of Danzhai County,Guizhou Province

At present,targeted poverty alleviation is a major development strategy in China.Based on the investigation of Danzhai County in Guizhou Province,this paper argues that industry development is the fundamental measure through which to implement the poverty alleviation program.Industry development includes both the development of local industries in povertystricken areas and the development of industries in other regions of China.Local development is mainly achieved when the invisible superior resources become visible and the notable superior resources are capitalized in povertystricken areas,in which,the capitalization of factors and resources relies on fundamental governmental investments which will create a profit space for the poverty-stricken areas through the down-to-countryside cadres' precise guidance for the use of poverty alleviation funds to help identify a breakthrough for industry development,and particularly the attempts to focus on the development of high-end industries under the lower-end production mode to form a community with common interests aiding poverty alleviation.Development in other regions can be mainly achieved through various modes such as "tax-finance-poverty alleviation," "industry-employment-poverty alleviation" and "industry-enterprise direct investment-poverty alleviation" to offer indirect or direct support for poverty alleviation in poverty-stricken areas.An appropriate handling is required to deal with many problems related to the local industry development in targeted poverty alleviation and the targeted poverty alleviation in industry development.

Construction of Green Theoretical Framework of Coal Resource Capitalization

In recent years, the Chinese government has asked enterprises to follow the path of “green development”. This requirement naturally becomes the guiding ideology of coal resource capitalization theory. this paper focuses on the core contents of the green development of coal resource capitalization, and uses the software of ROSTCM6 and UCINET to construct six frameworks of the green theory of coal resource capitalization with the method of “Condensed Subgroup”: the basic theory of capitalization, the conservation theory of capitalization, the environmental protection theory of capitalization, the harmonious coexistence theory of capitalization, the mainline development theory of ecological industry of capitalization Industrial theory, benign cycle sustainable development theory of capitalization, the paper further designs the outline content of the framework.

Concerning the Capitalization Restriction of Training Cost According to IAS 38

In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest increasingly in the professional training of their employees. Inconsistent with this rising importance is the prohibition to capitalize professional training cost according to international accounting standards （IAS） 38.69 （b）. Highly qualified employees ensure competitive advantages and thus lead to an increase in shareholder value. Regarding the financial statement as a primary source of information, it does not seem reasonable to leave such a valuable resource completely unnoticed in the balance sheet. Consequently, a truthful representation of a firm＇s asset should take training costs into account. This article pleads for a limitation of this general legal prohibition and analyzes under which premises those expenditures for training can comply with the common criteria of capitalization according to IAS 38.

Reliability of R&D capitalization: Evidence from ex post impairment in China

Unlike prior studies that investigate research and development(R&D)accounting as a dichotomous choice between capitalizing vs.expensing, this study identifies low-reliability R&D capitalization by the occurrence of ex post impairment of capitalized R&D costs.I find that low-reliability capitalization is associated with higher discretionary accruals but fails to signal future innovation, whereas normal capitalization without subsequent impairment lacks earnings aggressiveness and predicts future innovation positively, compared to expensing firms.Next, this study shows that Big 4 and industry specialist auditors improve reliability by notably decreasing the likelihood of lowreliability R&D capitalization.The results remain robust after controlling for R&D investment intensity and potential endogeneity in the capitalization decision.Additional tests show that managers strategically time the recognition of impairment for big-bath and earnings-smoothing purposes, and that analyst coverage does not help differentiate between low-reliability and normal R&D capitalization.Collectively, this paper increases our understanding of R&D accounting and auditing and contributes to the debate on the reliability of R&D capitalization.

The Impact of R&D Capitalization on Macroeconomic Variables: From the Perspective of the Adjustment of NIPAS in USA

Based on the results of the 14 thcomprehensive adjustment of NIPAS published by BEA in July of 2013,this paper employs the national economic accounting principles to analyze the impact of R&D capitalization on Macroeconomic Variables from both the theoretical and empirical aspects. The results show that R&D capitalization will produce impact on many macroeconomic variables. Although some changes of the indexes are very small in amount, the implementation of capitalized accounting on R&D is the requirement of SNA 2008 and an inevitable trend of international accounting changes. China must further improve the statistical content of R&D, revise the accounting caliber and classification standards for R&D, explore the accounting models for R&D satellite accounts, improve the quality of R&D accounting data, strengthen the understanding of the essence of SNA 2008, so as to promote the integration of Chinese national economic accounting system with SNA 2008 as soon as possible.

SPECIAL ISSUE： SPACE PRODUCTION AND URBAN ORDER IN CONTEMPORARY CHINA--The Capitalization of Space and Cultural Resistance

Urbanization is proceeding at full speed in China. Economic progress has been accompanied by enormous problems in our big cities, such as traffic congestion, air pollution, the coexistence of resource abuse and scarcity, etc.--and these are merely the problems visible on the surface. The capitalization of space in the course of urbanization has meant loss of diversity in urban culture and configuration and in the natural environment. In the long run, this will make human existence more objectified, functional and utilitarian. This paper argues that the fundamental reason for these problems lies in the value concepts guiding the production of space. Only when we abandon the existing values of consumer society, which revolve around ＂capital and technology appreciation,＂ and establish new values ＂putting people first＂ will we be able to withstand the mighty torrent of capitalized space production.

REDISSE in Benin and Lessons Learned for the Management of Public Health Emergencies after Five Years of Implementation

Introduction: Benin was embarked on phase 3 of the REDISSE Benin project (Regional Disease Surveillance Systems Enhancement) which began in 2018. The objectives were in five key components namely, Surveillance and health information;Laboratory capacity building;Emergency preparedness and response;Human resources management for effective disease surveillance and epidemic preparedness;and Institutional Capacity Building, Project Management, Coordination and Advocacy. After five years of implementation, this study aimed at the documentation of lessons learned and best practices. Methods: A descriptive cross-sectional study. Apart from individual semi-structured interviews, a thematic workshops bringing together the project’s main stakeholders recruited on an exhaustive way by component to identify and validate lessons learned, good practices and propose improvement mechanisms to be taken into account by the sector. Criteria were set up and used to validate best practices and lessons learned. Results: A total 54 (Surveillance workshop), 47 (Preparedness & response workshop), 53 (Human Resources workshop), 26 (Laboratories workshop) participated to the thematic workshops, and five interviews. The good practices (33: 9 for animal health, 7 for human health and 17 crosscutting) and lessons learned (10: 3 for animal health and 7 for human health) have been identified and have been the subject, depending on the case, of proposals for improvement or conditions necessary for their maintenance. Discussion: The richness of a project lies not only in the immediate achievement of its results, but also and above all, in its usefulness for similar interventions, whether in the local, regional, national or international context. It is in this context that the REDISSE project has set out to make public the various lessons learned and best practices from the implementation of its activities over a period of some five consecutive years.

企业风险投资引领创投新模式

近年来,企业风险投资(Corporate Venture Capital,简称CVC)在中国股权投资市场中的角色愈发凸显。CVC不仅为被投企业注入资金,更在推动产业升级、促进生态构建方面发挥着不可小觑的作用。当下,CVC与被投企业之间的关系也已远超传统的投资与被投资框架,演变成一种深度的融合共生状态。

Promoting Post-Traumatic Growth in Colorectal Cancer Patients:Exploring the Role of Social Support through a Chain Mediation Model

Colorectal cancer(CRC)poses significant physical and psychological challenges that necessitate an exploration of factors influencing post-traumatic growth(PTG)for patient well-being.This study aims to investigate the effects of positive psychological capital(PsyCap)and perceived stress on mediating the social support-PTG relation among 673 CRC patients.Social support,positive PsyCap,perceived stress,and PTG were assessed through questionnaires.The results indicated a direct prediction effect of social support on PTG(LICI=0.481,ULCI=0.644),with the direct effect being 59.5%.Both positive PsyCap and perceived stress exerted a mediating role in the correlation between social support and PTG,with the mediating effects occupying 29.4%(LICI=0.217,ULCI=0.343)and 5.7%(LICI=0.030,ULCI=0.082),respectively.Positive PsyCap further had a chain mediating effect on perceived stress(LICI=0.031,ULCI=0.074),with the chain effect accounting for 5.4%.The total impact of social support on PTG was 100%(LICI=0.882,ULCI=1.008).This model underscores the pivotal role of social support in promoting PTG in CRC patients.Positive PsyCap serves as a crucial mediator in the social support-PTG link,with perceived stress playing a sequential mediating role.Thesefindings suggest that strengthening social support networks and cultivating positive PsyCap may reduce perceived stress and promote the development of PTG in CRC patients.Consequently,intervention programs are recommended to improve the psychosocial well-being of CRC patients.

莱茵金属告别活塞生产

杜塞尔多夫莱茵金属股份公司(Rheinmetall AG of Düsseldorf)正在剥离其小口径活塞生产业务,这是其战略调整的重要一步。莱茵金属(Rheinmetall)和考米坦斯资本股份公司(Comitans Capital AG)现已签署了集团整个小口径活塞组织的买卖协议。因此,在其民用部门运营中,莱茵金属继续推行一项战略,即在未来专注于内燃机的新技术和替代品。双方已同意不披露购买价格。

Impact of web-based positive psychological intervention on emotions,psychological capital,and quality of life in gastric cancer patients on chemotherapy

BACKGROUND Gastric cancer is a malignant digestive tract tumor that originates from the epithelium of the gastric mucosa and occurs in the gastric antrum,particularly in the lower curvature of the stomach.AIM To evaluate the impact of a positive web-based psychological intervention on emotions,psychological capital,and quality of survival in gastric cancer patients on chemotherapy.METHODS From January 2020 to October 2023,121 cases of gastric cancer patients on chemotherapy admitted to our hospital were collected and divided into a control group(n=60)and an observation group(n=61)according to the admission order.They were given either conventional nursing care alone and conventional nursing care combined with web-based positive psychological interventions,respectively.The two groups were compared in terms of negative emotions,psychological capital,degree of cancer-caused fatigue,and quality of survival.RESULTS After intervention,the number of patients in the observation group who had negative feelings toward chemotherapy treatment was significantly lower than that of the control group(P<0.05);the Positive Psychological Capital Questionnaire score was considerably higher than that of the control group(P<0.05);the degree of cancer-caused fatigue was significantly lower than that of the control group(P<0.05);and the Quality of Life Scale for Cancer Patients(QLQ-30)score was significantly higher than that of the control group(P<0.05).CONCLUSION Implementing a web-based positive psychological intervention for gastric cancer chemotherapy patients can effectively improve negative emotions,enhance psychological capital,and improve the quality of survival.

Mixed-ownership Reform:Private Firms’Role in Targeted Poverty Alleviation-A Perspective on Resource Complementarity and Check&Balance

Targeted poverty alleviation(TPA)serves as a winning formula for fighting poverty and has generated valuable experiences for achieving common prosperity.The mixed-ownership reform has enhanced corporate economic performance.However,further testing is required to assess whether enterprises contribute to the improvement of distribution by participating in TPA.Taking A-share-listed private enterprises between 2016 and 2021 as research samples,we conducted an investigation into the extent and manner in which the mixed-ownership reform contributes to TPA.Our research reveals that a higher proportion of state capital equity participation is correlated with a greater level of private enterprises’contribution to TPA.This indicates that the mixed-ownership reform is beneficial for prompting private enterprises to shoulder responsibilities for building a society of common prosperity.As shown by the mechanism test,state capital equity participation encourages private enterprises to contribute to TPA primarily by alleviating corporate financing constraints through the resource complementarity effect.In contrast,the check&balance effect of promoting corporate poverty alleviation by mitigating the principal-agent problem has not yet been significantly demonstrated.Regarding the poverty alleviation model,state capital equity participation prompts private enterprises to contribute to TPA through industrial development,educational investment,and environmental protection,emphasizing a combination of providing external assistance and cultivating endogenous development capacity.In terms of TPA regions,state capital equity participation plays a significant role in supporting economically less-developed regions,regions with high unemployment rates,and central and western regions.This paper provides new empirical evidence for deepening mixed-ownership reforms and advancing common prosperity.

State-Owned Capital Participation in Private Enterprises:A Perspective of Debt Financing

This study takes debt financing as the entry point and explores the impact of state-owned capital participation in private enterprises from the perspectives of“unarticulated rules”and“articulated rules”.The study finds that state-owned capital participation significantly reduces the debt financing costs of private enterprises and expands the scale of their debt financing.This conclusion remains valid after a series of endogeneity and robustness tests.Further analysis of the mechanism reveals that state-owned capital participation improves the debt financing of private enterprises through multiple channels:Enhancing their social reputation,mitigating the“statistical bias”they face,optimizing their information quality,and reducing the“shareholder-creditor”agency problems.This paper conceptualizes these benefits as the“complementary advantages of heterogeneous shareholders”.This not only constructs a theoretical framework for“reverse mixed-ownership reform”but also better narrates the Chinese story of“mixed-ownership reform”by adopting a more universally applicable theory of equity structure.Additionally,the paper supplements existing research on the macro-and meso-level relationship between the government and the market by exploring the government’s positive role at the micro-level.

Mindfulness training in medical education as a means to improve resilience,empathy,and mental health in the medical profession

The high rates of depression,burnout,and increased risk of suicide among medical students,residents,and physicians in comparison with other careers signal a mental health crisis within our profession.We contend that this crisis coupled with the inadequate acquisition of interpersonal skills during medical education results from the interaction between a challenging environment and the mental capital of individuals.Additionally,we posit that mindfulness-based practices are instrumental for the development of major components of mental capital,such as resilience,flexibility of mind,and learning skills,while also serving as a pathway to enhance empathy,compassion,self-awareness,conflict resolution,and relational abilities.Importantly,the evidence base supporting the effectiveness of mindfulness-based interventions has been increasing over the years,and a growing number of medical schools have already integrated mindfulness into their curricula.While we acknowledge that mindfulness is not a panacea for all educational and mental health problems in this field,we argue that there is currently an unprecedented opportunity to gather momentum,spread and study mindfulness-based programs in medical schools around the world as a way to address some longstanding shortcomings of the medical profession and the health and educational systems upon which it is rooted.

Defining Cities by Water: Addressing Capital Misallocation in a Race to Conserve Resources

As part of its efforts to promote a sustainable and high-quality development,China has pledged to reduce water consumption and create a water-efficient society.On the basis of identifying the institutional root causes of excessive capital allocation and excessive water consumption in China’s water-intensive industrial sectors,this study elaborates how the national water-efficient cities assessment contributes to optimized capital allocation.Our research shows that national water-efficient cities assessment has motivated local governments to compete for water efficiency.To conserve water,local governments regulated the entry and exit of water-intensive enterprises,discouraged excessive investments in water-intensive sectors,and phased out obsolete water-intensive capacities within their jurisdictions.This approach has resulted in mutually beneficial outcomes,including improved allocation of capital,enhanced water efficiency,and reduced emissions.This paper offers policy recommendations for establishing a water-efficient society throughout the 14^(th) Five-Year Plan(2021-2025)period by presenting empirical evidence on the policy effects of resource efficiency evaluation.