ESG表现与企业财务绩效的影响效应——基于技术创新的中介作用

在可持续发展的理念下,ESG表现如何影响企业财务绩效是目前亟需解决的热点问题。以我国2012—2022年沪深A股上市公司为研究样本,考察ESG表现对企业财务绩效的影响及技术创新对ESG表现和企业财务绩效关系的中介效应。研究表明:良好的ESG表现能够提高企业财务绩效水平,技术创新在ESG和财务绩效之间存在部分中介的作用,进一步研究表明在非国有企业和非重污染企业中,ESG表现对企业财务绩效的影响更加显著,技术创新在非国有中呈显著正相关,在非重污染企业呈显著负相关关系。研究结果有助于更好地运用ESG评级提高公司财务绩效水平,从而推动我国经济的高质量发展。

Constructing Straight Pores and Improving Mechanical Properties of GangueBased Porous Ceramics

The large-scale accumulation and pollution of solid mining waste is an urgent issue.Coal gangue is a prominent type of solid waste,and shows promise for use in high value-added products due to its content of many important compounds,including SiO_(2) and Al2O3.This study proposed the preparation of highly porous ceramics from coal gangue,coal slime,and coconut palm fibers.The ceramics were produced at a sintering temperature of 950℃ with a fiber content of 6 wt%,which led to the formation of porous ceramics with a porosity of 66.93%,volume density of 1.0329 g/cm^(3),compressive strength of 1.1025 MPa,and thermal conductivity is 0.3919 K(W/mk).A finite element model of the porous ceramics was established using the Abaqus module in ANSYS software,where the stress distribution and compressive strength were simulated.Further,the relationship between porosity and compressive strength was analyzed.The thermal properties of the porous ceramics were analyzed using the Fluent module,where the simulated changes in porosity under various sintering temperatures were consistent with the experimental data.The preparation of this highly porous ceramic from solid waste coal gangue shows promise for the minimizing the impact of waste gas and wastewater pollution in the future.

Single-phase formation mechanism and dielectric properties of sol-gel-derived Ba(Ti_(0.2)Zr_(0.2)Sn_(0.2)Hf_(0.2)Ce_(0.2))O_(3) high-entropy ceramics

Single-phase Ba(Ti_(0.2)Zr_(0.2)Sn_(0.2)Hf_(0.2)Ce_(0.2))O_(3)(BTZSHC) high-entropy ceramics(HECs) with the perovskite structure were successfully prepared via the sol-gel method.The results reveal that the as-prepared ceramics exhibit a single cubic phase belonging to the Pm3 m space group.The high entropy is the driving force of the formation of single-phase ceramics.A larger entropy(ΔS_(mix)) and a negative enthalpy(ΔH_(mix)) are conducive to the formation of single-phase compounds.Herein,ΔS_(mix)=0.323 R mole-1andΔH_(mix)=43.88 kJ/mol.The sluggish-diffusion effect ensures the thermal stability of high-entropy systems.Dielectric measurements reveal that the as-prepared BTZSHC high-entropy ceramics are relaxor ferroelectrics,and the degree of relaxor(γ) is 1.9.The relaxor behavior of the as-prepared ceramics can be ascribed to the relaxation and thermal evolution of their polar units(PUs).The findings of this work provide a theoretical basis and technical support for the preparation of single-phase high-entropy ceramics.

MAFLD was more easily diagnosed than NAFLD in liver transplant recipients with abnormal liver function

Background and aims:Nonalcoholic fatty liver disease(NAFLD)is hepatic steatosis that is require the exclusion of certain etiologies,including drug usage or alcoholic consumption.Conversely,metabolic dysfunction-associated fatty liver disease(MAFLD)needs not to.In this study,we aimed to examine whether MAFLD is more easily diagnosed than NAFLD in liver transplant(LT)recipients with abnormal liver function.Methods:In this cross-sectional study,LT recipients with abnormal liver function were investigated for the prevalence of MAFLD and NAFLD.Results:We recruited 57 LT recipients with abnormal liver function at a referral hospital.Among these patients,the prevalence of MAFLD and NAFLD was 37.8%and 11.1%,respectively.17 patients showed hepatic steatosis,with an average NAFLD activity score of 3.5 and a fibrosis score of 1.0.Compared with non-MAFLD patients,MAFLD patients had a significant difference in fasting blood glucose levels(p?0.009).Among 17 MAFLD patients,12 were overweight and four were diagnosed with diabetes mellitus.The majority of MAFLD diagnoses were based on body mass index(70.6%)and diabetes mellitus history(23.5%),biomarkers that are easily obtained.At 6,12,24,and 36 months after LT,MAFLD patients had higher levels of fasting blood glucose(6 months:p?0.004,12 months:p?0.038)and higher trend of body mass index value and plasma triglyceride level but no significance.Conclusions:MAFLD was more easily diagnosed in LT recipients with abnormal liver function and higher in prevalence than NAFLD.A larger sample size research is required to validate these conclusions.