Influence mechanism of government subsidy on the green transformation of coal company in China

The optimization of government subsidies to enhance the efficiency of coal companies’green transformation constitutes a critical component in the pursuit of global sustainability.We investigate the influence mechanism of government subsidies on the green transformation using data from the listed coal companies in China from 2007 to 2022.According to our findings and hypothesis testing,previous government subsidies did not have a significant direct impact on coal companies’green transformation.Nevertheless,government subsidies can help coal companies transition to greener practices by promoting innovative green initiatives.Furthermore,we confirmed an indirect route:that government subsidies enable the adoption of low-carbon initiatives,which in turn could facilitate the transition of coal companies towards green practices.In addition,we discovered that the coal company’s digitization will improve this indirect route.Thus,we propose increasing the effectiveness of government subsidies in facilitating coal companies’transition to green practices by focusing on technological advancements and enhancing company digitalization.

The Analysis of Wolf Imagery in The Company of Wolves

Imagery analysis is a commonly used analytical method in literary analysis.In Angela Carter’s work,the image of wolves is particularly prominent.Her“Werewolf Tetralogy”rewrites traditional culture and subverts traditional consciousness,and is the research object of many scholars.Starting from the analysis of the wolf image in The Company of Wolves,this paper uses Deleuze’s Becoming-Animal Theory to explore the construction of harmony between nature,humans and gender relations in The Company of Wolves.

The Influence of Company Performance on Company Value(K-Pop Entertainment Company Registered on KOSPI.KRX South Korea 2018-2022)

A well-managed company is a company that maximizes the value of its company,which is aimed at achieving maximum profits for shareholders.This research aims to determine and analyze the influence of company size,profitability,and financial leverage on the value of companies listed on the South Korean Stock Exchange KOSPI 2018-2022.The population consists of 8 South Korean K-Pop entertainment companies registered on KOSPI 2018-2022.The sampling technique used was purposive sampling with a total sample of 8 companies and a 5-year observation period.So that 40 data were processed.The analysis technique is multiple linear regression.The results obtained show that partially company size has no significant effect on company value,profitability has a significant positive effect on company value,and financial leverage has a significant negative effect on company value.Meanwhile,simultaneously company size,profitability,and financial leverage influence company value.

Optimization Analysis of Comprehensive Budget Management from the Perspective of Digital Restructuring:Taking a Water Company as an Example

This article takes water enterprises as the research object,exploring the organic combination of comprehensive budget management under the trend of digitalization and digital technology in the new era,as well as the process of management system reform.Introduce the current status of its budget management work,comprehensively analyze the architecture and operation mode of the current comprehensive budget management system of water enterprises,and evaluate and analyze the overall situation and shortcomings of its budget management system based on financial data such as budget formulation and execution.From the perspective of digital restructuring and upgrading of comprehensive budget management work,corresponding countermeasures are proposed to make up for the shortcomings and suggestions for the future development of the enterprise’s comprehensive budget.

Research on the Improvement of Incentive Mechanism for Pharmaceutical Sales Personnel - Taking Company A as an Example

Objective To analyze the improvement of the incentive mechanism of sales personnel in pharmaceutical company A,and to promote the smooth operation and further development of the company in a long term.Methods Compensation incentive,performance appraisal,welfare benefit,training incentive,promotion motivation and enterprise cultural inspiration were explored through questionnaires,telephone interviews and in-person interviews.Results and Conclusion This company’s incentive mechanism has problems in two aspects:Material incentives and spiritual incentives.As to the company’s characteristics and strategic development,the optimization countermeasures of incentive mechanism are proposed from the following three aspects:constructing a reasonable incentive system,establishing an efficient spiritual incentive mechanism,and implementing the dynamic incentive and differentiated incentive simultaneously.

Research on the Impact of Equity Pledge on Company Value

This article aims to provide a literature review on the impact of equity pledges on corporate value,and to explore in depth the application of equity pledges as a financial tool in corporate governance and capital operation,as well as its multidimensional impact on corporate value.By reviewing and analyzing relevant literature both domestically and internationally,this article first defines the basic concept of equity pledges and then elaborates on the impact mechanism of equity pledges on company value from both positive and negative perspectives.In terms of positive impact,this article explores how equity pledges can promote corporate financing,optimize capital structure,and enhance the control of major shareholders over the company.In terms of negative impacts,the possible control risk,market risk,and potential damage to the interests of small and medium-sized shareholders brought about by equity pledges were analyzed.Furthermore,this article also discusses the differences in the impact of equity pledges on company value in different scenarios and proposes corresponding policy recommendations and research prospects.

Examination of the Appropriateness of Teaching Materials for Preventing Dangers during Ablution and Bathing of Infants by Mothers and Family Members

Purpose: This study aimed to develop teaching materials to prevent the dangers of ablution and bathing infants, based on the dangerous experiences of mothers and family members, and examine their appropriateness. Methods: A total of 20 midwives and public health nurses were selected as participants. Teaching materials and anonymous self-administered questionnaires were distributed, and the participants were asked to view the teaching materials and fill in the questionnaires. Retrieval was done by mail. The teaching materials included digital content, such as videos, sounds, and characters, which incorporated dangerous situations, preventions, and innovations in ablution and bathing procedures. The analysis was conducted by simple tabulation for each survey item. The free description was coded to preserve anonymity. This study was conducted with the approval of the Research Ethics Review Board of the authors’ affiliated university. Results: The teaching materials were found to be appropriate in terms of suitability to purpose, degree of difficulty of content, ease of viewing the videos, validity of time, appropriateness of expression, and usability. Conclusions: Ablution teaching materials that are used at the present time do not focus on dangers, and to date, no resources on bathing have been used as teaching materials. The created teaching materials in this study can be viewed multiple times, and mothers and family members who are unfamiliar with ablution and bathing can acquire knowledge regarding dangers and danger prevention. The addition of specific preventive measures and countermeasures for the occurrence of danger, along with practice, would result in the development of further appropriate teaching materials to reduce danger and alleviate anxiety.

A Comparative Study on the Bathing Cultures and the Spread of Plague Between China and the West-Taking the Spread of the Black Death in China and Europe in the 14th Century as an Example

An unprecedented catastrophe shrouded over the Chinese Empire ruled by the Yuan Dynasty and Medieval Europe-the Black Death during the 14th century with rapid spread,widespread impact,serious damage to property,and substantial deaths and injuries.In the aftermath of the Black Death,lifestyle changes were made and more sensible bathing habits evolved.In feudal China,Bathing Culture had variously adapted to each dynasty;while its existence in the West was heavily influenced by religion and other factors.In the post-pandemic era,this paper is dedicated to exploring the possible relevance of Bathing Cultures to the Black Death,and to conducting a comparative study of the plague spread in Yuan and Europe and its impact on ethnic Bathing Cultures,reckoning to present informative information to regular prevention and control of the following pandemics.

创伤性伤口患者居家带伤洗浴方案的构建与初步验证研究

背景创伤是一种发生率高、耗费大的全球性健康问题,预防和控制感染是创伤性伤口处理的一大挑战,而创伤后长时间不进行皮肤清洗在影响舒适度的同时也增加伤口感染的发生率。尽管很多患者创伤后有洗浴的意愿,然而何时洗浴、如何洗浴尚不明确,因此,构建适宜的带伤洗浴方案对保持皮肤和伤口清洁十分必要。目的构建适合我国创伤性伤口患者使用的居家带伤洗浴方案,为保持创伤患者的皮肤清洁、改善伤口愈合结局提供可行的护理方案。方法检索国内外数据库获取原始文献,通过循证分析、归纳、小组讨论,形成创伤性伤口患者居家带伤洗浴方案的条目初稿。纳入15名副高职称以上的伤口护理专家,采用德尔菲专家函询法修改和完善带伤洗浴方案,每轮函询间隔1周,采用专家积极系数和权威系数评价函询结果的可靠性,采用变异系数评价函询结果的一致性,当变异系数<0.25时表示专家意见趋于一致,停止函询,形成修改稿。纳入门诊创伤性伤口患者30例进行预试验,采用Likert 5级评分验证带伤洗浴方案的便利性、安全性和患者依从性,讨论修改后形成最终方案。结果纳入23篇相关文献,循证分析、讨论后形成了“洗浴前准备”“洗浴操作”“洗浴后处理”3个一级条目、7个二级条目、9个三级条目和4个四级条目的创伤性伤口患者居家带伤洗浴方案初稿。15位专家进行2轮函询后意见趋于一致,两轮问卷回收率分别为93.75%和100.00%,权威系数分别为0.947和0.957。第一轮各条目重要性和可操作性变异系数分别为0~0.25、0~0.23,第二轮各条目重要性和可操作性变异系数分别为0.09~0.18、0.07~0.14,共删除条目2个,修改条目5个,新增条目2个,形成了修改稿。预试验验证结果:30例创伤性伤口患者依从洗浴方案每周洗浴(2.70±0.47)次,每次洗浴时间10~15 min,便利性评分(4.67±0.48)分,依从性评分(4.70±0.47)分,未发生与洗浴有关的不良事件及洗浴有关的伤口感染。预试验证明洗浴方案安全可靠、简单便利,患者依从性好,最终形成包括3个一级条目、8个二级条目、9个三级条目和3个四级条目的创伤性伤口患者居家带伤洗浴方案终稿。结论本研究构建创伤性伤口患者居家带伤洗浴方案过程中,专家积极系数和权威系数高,获得了函询专家的一致认可。预试验中30例创伤性伤口患者的依从性高,带伤洗浴方案安全、便利,可用于我国创伤性伤口患者居家带伤洗浴。

国际能源化工公司生物化工业务发展策略分析

生物化工通常以生物质为原料,或采用相对温和的生物发酵过程,具有典型的绿色特征,已成为“净零碳”目标下国际能源化工公司战略布局的重点之一。巴斯夫、道达尔能源、杜邦、埃克森美孚4家公司生物化工业务入局较早,且非常重视技术创新,结合自身优势各有侧重地部署新业务。巴斯夫推出生物质平衡方案,重视关键中间体的生物替代,围绕工业生物技术超前布局;道达尔能源以生物燃料为切入点,上下游统筹布局,不断强化产品优势;杜邦公司敏锐捕捉市场机遇,持续追求差异化竞争优势;埃克森美孚坚持油品业务主线,适时调整生物燃料布局重点,保持技术的领先性。我国企业可借鉴国际主要能源化工公司的发展模式及经验,结合公司业务定位,加速科技创新向产业应用转变。

激励差异、行权约束与企业创新——来自医药上市公司股权激励的证据

医药企业创新活动具有研发经费投入高、风险高、回报率高、周期长的特点,医药企业如何开展创新激励成为提高其创新绩效的关键问题。使用2009—2022年医药类上市公司的数据探究股权激励对企业创新的影响,采用倾向得分匹配法和双重差分模型(PSM-DID)进行检验,并从激励契约条款的微观视角,就股权激励差异、行权有效期、行权业绩考核条件等激励契约条款的设计差异对企业创新的影响进行了系统分析。研究表明,股权激励可以显著提升企业创新水平,适当扩大股权激励差异有利于调动企业成员的竞争积极性,增强对企业创新的促进作用。在激励契约条款中,行权有效期设置越长,越能够对管理层和核心员工形成持续性激励和约束,进而促进企业创新;行权业绩考核设置越严格,管理层盈余管理和规避风险的动机越强,进而抑制企业创新。

系统重要性金融科技公司的法律规制

随着金融科技的加速应用,金融科技的系统性风险已成为监管重点。金融科技巨头以关键技术服务商、金融基础设施和互联网金融控股集团等样态深度参与金融活动,在规模性、复杂性、可替代性和关联性等方面开始具备系统重要性特征,成为金融科技时代的“大而不能倒”。有必要参考系统重要性金融机构的监管经验,并结合金融科技公司系统性风险的生成机理,对系统重要性金融科技公司予以特殊规制。在有效识别系统重要性金融科技公司的基础上,整合金融监管、数据治理、网络安全和市场竞争等四大规制场域,建立以协调性为目标的监管体制、以可靠性为目标的审慎监管体系、以可承受性为目标的风险处置机制,构建系统重要性金融科技公司的监管框架和规制方案,有效防范其运行失灵给金融稳定带来的冲击。

新《公司法》若干重要问题解读(笔谈)

新《公司法》修订所涉及的内容非常丰富,修订内容包括公司登记制度、股东出资责任、公司治理制度、公司资本制度、控股股东义务、董监高信义义务等方面。赵旭东教授指出,本次《公司法》修订在公司登记与信息公示制度、股东出资责任和法律后果、公司资本制度、公司治理制度、股东权益保护和控股股东义务这五个关键领域实现了重大突破和创新。周林彬教授集中解析了“国家出资公司组织机构的特别规定”一章,认为新《公司法》的亮点之一是通过新设这一章积极回应了我国国有企业治理的“本土实践”与“中国问题”,给出新时期国有企业治理的“中国方案”,推进了中国特色的国有企业治理制度的设计,重塑了国有企业的规范体系。刘凯湘教授对本次《公司法》修订中与公司资本制度相关的若干条文展开解析,包括限期认缴制、新增有限公司股东出资义务加速到期制度、股东违反出资义务的责任承担规则、董事会的催缴出资义务、股东失权制度、董监高对股东抽逃出资的连带责任、类别股的规定、授权资本制等。赵万一教授深入探讨了这次《公司法》修改的主要特点,认为新《公司法》既坚持了其商法属性,同时又充分考虑了《民法典》的既有制度内容,适当兼顾了与《民法典》之间的制度衔接关系,从而既为科学解决民法与商法的关系提供了理念和制度支持,也为中国式法律制度体系的创建提供了完美的立法实践样本。周友苏教授深入解析了新《公司法》在完善股东出资制度方面增加的股东出资缴纳、股东出资“加速到期”、股东失权、股东出资责任这四条新规定,认为新《公司法》在完善股东出资制度方面增加的这些新规定,积极回应了我国自2013年以来公司数量大幅增长所带来的股东盲目认缴、天价认缴、期限过长的现象突出,损害债权人利益的纠纷案件呈明显上升态势等问题,极大地强化了保护债权人的力度。李建伟教授深入解析了《公司法》修订中与法定代表人制度相关的若干条文,认为新《公司法》关于法定代表人的规定较之以往更加体系化,并有望基本解决困扰公司实践许多年的诸多难题,但其中亦存在不完全规范的问题。

苎麻织物退浆与整理一浴法工艺优化

为研究苎麻织物退浆与整理一浴法处理工艺,采用含纤维素酶和淀粉酶的复合酶处理苎麻织物,分别研究了pH值、温度、浴比、整理时间、酶质量分数对苎麻织物刺痒感的影响。结果表明:在pH值5.0,温度50℃,浴比1∶10,整理时间30 min,淀粉酶质量分数1.25%,纤维素酶质量分数1.00%条件下,苎麻织物刺痒感降低41.6%,退浆率达到92.8%,失重率为11.8%,经向纬向断裂强力损失率分别为11.2%和13.5%。该复合酶一浴法技术缩短了苎麻织物退浆与整理的工艺流程,降低了苎麻织物的刺痒感,并能保持较好的织物强力。

蒸汽浴-流动分析仪法测定土壤有机碳含量的方法

为了准确高效批量测定土壤有机碳含量,采用比色管代替消煮管,蒸汽加热消煮土壤,利用流动分析仪法测定有机碳。并将此方法与重铬酸钾氧化-外加热法(常规通用)进行了比较,探讨方法的可行性。结果表明,蒸汽浴-流动分析仪法测定土壤有机碳含量重复性试验的相对标准偏差为3.19%~9.41%,回收率为92.21%~97.63%。方法精密度及准确性良好。所测结果与重铬酸钾氧化-外加热法无显著性差异(P>0.05),两种方法拟合的回归方程:y(蒸汽浴-流动分析仪法)=0.947x(重铬酸钾氧化-外加热法)+1.621(r^(2)=0.933),两者呈良好的相关性。用两种方法测定200个土壤有机碳,蒸汽浴-流动分析仪法的检测用时是重铬酸钾氧化-外加热法用时的68%,人工操作用时是重铬酸钾氧化-外加热法用时的44%,蒸汽浴-流动分析仪法无需使用硫酸亚铁,重铬酸钾、硫酸和水用量为重铬酸钾氧化-外加热法的40%。蒸汽浴-流动分析仪法省工省时,人员工作强度低,试剂用量少,环境危害降低,检测准确高效,经济安全,可推荐为大批量土壤有机碳含量测定的方法。

雷公藤多苷联合益赛普治疗强直性脊柱炎的效果及对BASDAI评分与BMP-2表达的影响

目的 观察雷公藤多苷联合注射用重组人Ⅱ型肿瘤坏死因子受体—抗体融合蛋白(益赛普)治疗强直性脊柱炎(AS)的效果及对Bath强直性脊柱炎疾病活动指数(BASDAI)评分与骨形态发生蛋白2(BMP-2)表达的影响。方法 回顾性选取2021年6月—2023年6月桂林医学院附属医院收治的强直性脊柱炎(AS)患者80例,依据治疗方案不同分为联合组和对照组,每组40例。对照组给予益赛普治疗,联合组在对照组基础上给予雷公藤多苷片治疗,2组均持续治疗3个月。比较2组临床疗效,治疗前后病情活动指标(晨僵时间、脊柱活动度、扩胸度)、症状及功能评分[视觉模拟评分法(VAS)评分、BASDAI、Bath强直性脊柱炎功能指数(BASFI)]、实验室指标[血清白介素(IL-17)、BMP-2],以及不良反应。结果 联合组治疗总有效率为92.50%,高于对照组的72.50%(χ^(2)=5.541,P=0.019)。治疗3个月后,2组患者晨僵时间短于治疗前,脊柱活动度、扩胸度大于治疗前,且联合组变化幅度大于对照组(P<0.01);2组患者VAS、BASDAI、BASFI评分均低于治疗前,且联合组低于对照组(P<0.01);2组患者血清IL-17、BMP-2水平均低于治疗前,且联合组低于对照组(P<0.05或P<0.01)。联合组不良反应总发生率为2.50%,低于对照组的20.00%(χ^(2)=4.507,P=0.034)。结论 雷公藤多苷联合益赛普治疗AS效果显著,可有效缩短晨僵时间,改善脊柱活动度,降低关节损伤及疼痛程度,减轻机体炎性反应,缓解病情,且安全性高。

公司法上信义义务的体系构成——兼评新《公司法》相关规定

信义义务起源于信托法上的受托人义务,在普通法系衡平法传统影响下,其在英美等国的适用早就超越了信托法范畴,成为公司法领域通用的原则。无论是从“委托—代理”视角,还是信托关系视角来看,公司法制度引入信义义务理论都有必要。董、监、高之所以对公司负有信义义务,是因为他们在公司担任特定职务,与公司存在特定的法律关系,“公司利益至上”是其信义义务的内核。新《公司法》构建了较为完整的信义义务规则体系。在控股股东与实际控制人实际履行董、监、高职能的情况下,他们的行为后果对于公司利益的影响与董、监、高并无差异,理应对公司负信义义务;同时完善信义义务的例外和救济条款,增加了对全资子公司的“双重股东代表诉讼”制度。

基础研究对中国上市公司技术创新的作用研究

企业在创新链与产业链融合中具有重要作用。从企业视角研究基础研究对技术创新的作用,有助于理解企业参与基础研究的重要性,掌握创新链与产业链融合规律,制定有效的科技创新政策。本文从科学关联度、专利引文时滞、科学循环周期、学科多样性等角度构建分析指标,并以上市公司为例展开实证分析。研究发现:①上市公司技术创新对基础研究成果的吸收较少;②领域内龙头企业技术创新能力强,基础研究的支撑作用显著;③科学关联度越高的产业领域,基础研究成果向技术创新转化的速度越慢;④基础研究向技术创新传递知识的速度逐渐加快;⑤高新技术产业领域的学科多样性高于其他传统产业领域。

公司濒临破产时董事破产申请义务的立法建构

公司濒临破产时已经或者即将失去债务清偿能力,此时的经营风险将由股东向债权人进行转移。董事破产申请义务是助力债权人应对上述风险的重要支点,因为这一制度能够有效地遏制股东、董事以及债权人内部的机会主义行为,防止公司资产的持续恶化。在学理上,“直接义务论”和“间接义务论”都可以为其立法建构提供逻辑支持,前者强调当公司濒临破产时董事对债权人直接承担信义义务,后者则认为此时董事依然对公司整体承担信义义务,但是应在决策中重点考量债权人利益。从我国公司治理实践来看,也有推进该制度立法建构的现实需求,包括平衡认缴资本制对法定资本规则的弱化、弥补破产程序启动规制的不足、顺应董事会中心主义治理模式的发展以及填补公司法与破产法之间的制度缝隙等。无论是德国和奥地利对该制度的明确规定,还是美国的“加深破产理论”与英国的“不当交易条款”等功能性替代规定,都能够为我国的立法提供参考。就具体的本土方案而言,可以“直接义务论”为指引,将该制度嵌入破产法体系之中。同时,围绕董事破产申请义务触发条件的界定、董事破产申请义务启动主体构成边界的明晰、董事破产申请义务限制期限的规制、董事破产申请义务中重整程序的融入、董事违反破产申请义务的责任承担以及董事违反破产申请义务的债权人追诉机制等相关内容,建构系统化的具体规则。

中药坐浴联合高锰酸钾坐浴对产后会阴切口疼痛及伤口愈合的影响

目的观察中药坐浴联合高锰酸钾坐浴对产后会阴切口疼痛及伤口愈合的影响。方法将126例会阴侧切产妇按照随机数字表法分为2组,对照组63例予高锰酸钾坐浴治疗,观察组63例在对照组治疗基础上予中药坐浴。2组均治疗2周。比较2组治疗前和治疗1、2周后疼痛视觉模拟评分(VAS)及炎症相关因子[白细胞介素1(IL-1)、肿瘤坏死因子(TNF-α)、C反应蛋白(CRP)]水平,比较2组切口愈合率及切口愈合时间,记录2组治疗期间发生的不良反应。结果2组治疗1、2周后疼痛VAS均较本组治疗前降低(P<0.05),且观察组治疗1、2周后均低于对照组同期(P<0.05)。2组切口愈合率比较差异无统计学意义(P>0.05)。观察组切口愈合时间短于对照组(P<0.05)。2组治疗后IL-1、TNF-α、CRP水平均较本组治疗前降低(P<0.05),且观察组治疗后均低于对照组(P<0.05)。观察组不良反应发生率低于对照组(P<0.05)。结论中药坐浴联合高锰酸钾坐浴治疗产后会阴切口可明显降低患者切口疼痛程度,缩短切口愈合时间,改善机体炎症反应,不良反应较少。