From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Negative effects of artiffcial nest boxes on birds:A review

Artificial nest boxes are placed to attract birds to nest and breed in a specific location,and they are widely used in avian ecology research and in the attraction of insectivorous birds.There is evidence that artificial nest boxes can adversely affect breeding fitness but no great focus has been placed on this issue by researchers.Therefore,we retrieved 321 research papers regarding artificial nest boxes published from 2003 to 2022 and used the'Biblioshiny'program to extract and integrate keywords;we then summarized the adverse effects of artificial nest boxes on avian breeding success.The studies highlighted many drawbacks and misuses in the designing and placement of nest boxes;furthermore,bird attraction was decreased by their inappropriate selection,thus reducing breeding success.Regarding nest box production,there were shortcomings in the construction material,color,smell,and structural design of the boxes used.Nest boxes were also placed at inappropriate densities,locations,orientations,heights,and managed incorrectly.Finally,we propose suggestions for more efficient and safer artificial nest boxes for future use in avian ecology research and bird conservation.

Study on the Effect of the Intervention on Traditional Chinese Medicine Negative Heel Shoes in Geriatric Orthopedics Patients

In the clinical practice of orthopedics,geriatric patients are prone to form and exhibit complex and diverse clinical complications during long-term bedridden treatment.This can result in poor survival rate and adverse final clinical outcomes.Hence,it is essential to select appropriate methods for nursing intervention and health-care support for long-term bedridden geriatric orthopedic patients.It is of great significance to support and guarantee patients to obtain the best clinical results.This article focuses on the topic of interventional health effects of traditional Chinese medicine negative-heeled shoes in orthopedic bedridden patients,and two specific aspects were selected for a brief explanation.

Personalized and continuous care intervention affects rehabilitation,living quality,and negative emotions of patients with breast cancer

BACKGROUND Breast cancer is among the most common malignancies worldwide.With progress in treatment methods and levels,the overall survival period has been prolonged,and the demand for quality care has increased.AIM To investigate the effect of individualized and continuous care intervention in patients with breast cancer.METHODS Two hundred patients with breast cancer who received systemic therapy at The First Affiliated Hospital of Hebei North University(January 2021 to July 2023)were retrospectively selected as research participants.Among them,134 received routine care intervention(routing group)and 66 received personalized and continuous care(intervention group).Self-rating anxiety scale(SAS),self-rating depression scale(SDS),and Functional Assessment of Cancer Therapy-Breast(FACT-B)scores,including limb shoulder joint activity,complication rate,and care satisfaction,were compared between both groups after care.RESULTS SAS and SDS scores were lower in the intervention group than in the routing group at one and three months after care.The total FACT-B scores and five dimensions in the intervention group were higher than those in the routing group at three months of care.The range of motion of shoulder anteflexion,posterior extension,abduction,internal rotation,and external rotation in the intervention group was higher than that in the routing group one month after care.The incidence of postoperative complications was 18.18%lower in the intervention group than in the routing group(34.33%;P<0.05).Satisfaction with care was 90.91% higher in the intervention group than in the routing group(78.36%;P<0.05).CONCLUSION Personalized and continuous care can alleviate negative emotions in patients with breast cancer,quicken rehabilitation of limb function,decrease the incidence of complications,and improve living quality and care satisfaction.

Are Personal Exemptions Succeeded to Protect Low-Income Families in Egypt From the Negative Effects of COVID-19?

This paper attempts to investigate the negative effects of the spread of COVID-19 on low-income families in Egypt.Coronavirus spread is measured by"Coronavirus cases"and"Coronavirus deaths"on a daily basis.Besides,it is measured by both"new Coronavirus cases"and"new deaths from Coronavirus",in relation to the population of Egypt.The Egyptian government is taking some measures to reduce the negative effects of COVID-19,including increasing personal exemptions by amending some provisions of the Egyptian Income Tax Law promulgated by Law No.91 of 2005 to protect low-income families.Of the negative effects of COVID-19,it is one of the most important tax policies to achieve social justice in distributing the tax burden,according to income levels,in a manner that achieves justice and equality.We find that Personal exemptions did not succeed in achieving tax justice by easing the tax burden on the low-income people in society.

Analysis of the negative effects of groundwater exploitation on geological environment in Asia

This paper summarizes the negative effects on geological environment caused by groundwater exploitation and its distribution. There are seven main types of the geological environment negative effects, which are generally as follows:(1) Constant decrease of groundwater level is mainly distributed in China(East Asia), India(South Asia), Tajikistan(Central Asia) and Saudi Arabia(West Asia);(2) land subsidence occurs mainly in eastern plains of East Asia and west Siberian Plain of North Asia;(3) seawater intrusion occurs mainly in China, Japan and South Korea in East Asia, Philippines and Indonesia in Southeast Asia, the Indian coastal areas in South Asia;(4) groundwater level decline caused by groundwater exploitation in oil fields;(5) mining collapse is mainly in 50° to 70° north latitude band;(6) the total area of karst collapse in China of East Asia is as much as 197.05 km^2; and(7) ground fracture is mainly distributed in the North China Plain, Fenwei Plain and the Yangtze River Delta. Asia can be divided into 6 zones in terms of the geological environment negative effect caused by groundwater exploitation. According to analysis, with the increasing intensity of human activities, geological environment issues become more and more serious, therefore it is vital to control the human activities within the scope of 5× 10~5 people/km^2 to 9.9× 10~5 people/km^2 for the effective control of the size of the affected area by geological environment problems.

Mediating effect of interpersonal relations on negative emotions and dysmenorrhea in female adolescents

Background Good interpersonal relationships can improve the negative mood and, to a certain extent, may help relieve dysmenorrhea symptoms. However, there has been no study examining the role of interpersonal relationships in dysmenorrhea and how they may interact with negative emotions. Aims To investigate the connection between negative affect and dysmenorrhea, and the role of interpersonal relationships plays in this relationship. Methods The Cox Menstrual Symptom Scale (CMSS), short-form of Depression Anxiety Stress Scale, Interpersonal Comprehensive Diagnostic Scale and UCLA (University of California at Los Angeles) Loneliness Scale were applied to 855 adolescent nursing students to collect information on severity and frequency of dysmenorrheal symptoms, negative emotions (including depression, anxiety and stress), interpersonal problems and subjective experience of loneliness among them, and the relationship among these variables was examined. Results (1) Both the severity and frequency of dysmenorrhea were positively correlated with negative emotions, loneliness experience and interpersonal problems, while negatively correlated with age at menarche.(2) The negative emotions, romantic relationship and menarche age, but not loneliness and interpersonal problems, significantly contributed to both the severity and frequency of dysmenorrhea.(3) Mediation analysis revealed that the effects of loneliness and interpersonal problems on dysmenorrhea were totally mediated by negative emotions. Conclusions This investigation indicates that the relationship between interpersonal relationships and dysmenorrhea is mediated by negative emotions.

Incentive and Entrenchment Effects of Large Shareholdings： Evidence from Chinese Public Corporation

This paper studies incentive effect and entrenchment effect of the largest shareholder. Author investigates 763 listed companies in SHSE, explores the statistical relationship between the largest shareholding and corporate performance. Author observes that the largest shareholder has the incentive effect and entrenchment effect on corporate valuation. Empirical relationship between the largest shareholding and corporate valuation shows that the firm value decreases with the equity ownership of the largest shareholders, consistent with a negative entrenchment effect, when the largest equity ownership is below 40.28% of the whole share. Then firm value rises when the proportion of the largest shareholder＇s rights was increased to 69.29%, being consistent with a positive incentive effect. But with the increase of the share of the largest shareholding, firm value falls again.

The Historical Evolvement of Computer-Assisted Language Teaching and Its Positive and Negative Effects

With the development of computer and network technologies, computer--assisted language teaching and learning have been changing from the presentation of single text materials and response model to the integration of outside classroom education media combining text, graphics, images, sound, animation and network communication （CMC） technology. As an auxiliary tool of foreign language teaching, the computer plays its huge potential and promotes the completion of all kinds of language learning tasks. However, high cost and lack of technical support bringing the negative effects to the foreign language teaching is also cannot be ignored. Therefore, in the study of the historical evolvement of the CALL, to fully understand the positive and negative effects from the foreign language teaching will help make the positive effect of foreign language teaching maximized, and avoid misuse and abuse of the CALL.

The Negative Thermal Expansion Property of NdMnO_(3) Based on Pores Effect and Phase Transition

A novel negative thermal expansion(NTE) material NdMnO_(3) was synthesized by solid-state method at 1 523 K. The crystal structure, phase transition, pores effect and negative expansion properties of NdMnO_(3) were investigated by variable temperature X-ray diffraction(XRD), scanning electron microscope(SEM) and variable temperature Raman spectra. The compound exhibits NTE properties in the orderly O' phase crystal structure. When the temperature is from 293 to 759 K, the ceramic NdMnO_(3) shows negative thermal expansion of-4.7×10^(-6)/K. As temperature increases, the ceramic NdMnO_(3) presents NTE property range from 759 to 1 007 K. The average linear expansion coefficient is-18.88×10^(-6)/K. The physical mechanism of NTE is discussed and clarified through experiments.

Backwash Effects of Language Testing in EFL Classrooms

The article presents some major researches concerning the concept of backwash effect of language testing; analyses both the positive and negative effects and their implications in EFL classrooms; then provides some suggested ways to be followed when creating positive backwash effects on teaching and learning.

How to Overcome the Negative Effect of Language Anxiety on Foreign Language Learning

Language anxiety is an important emotional variable affecting language learning. There are three factors that cause the foreign language anxiety. The effective measures should be taken to overcome the negative effect of language anxiety.

Study on Negative Effects of Multimedia Teaching on Education in Middle and Primary Schools

In such an information age, multimedia teaching has changed into one of the most important educational ways in middle and primary schools. In contrast to traditional education, multimedia teaching owns numerous advantages. However, there are also a great number of shortcomings in it. In this paper, considering the current situation of education in middle and primary schools, the author carries out an analysis on the negative effects of multimedia teaching on education in middle and primary schools, and also proposes some personal suggestions, hopefully providing a reference for teaching personnel in middle and primary schools.

Voids in the Hall Effect;Excitons in HiT_c

The outstanding difference between high temperature superconductors and low temperature superconductors is the sign of the Hall coefficient, properly understood. Since the Lorentz force acts on particles, not voids nor immobile ions, we propose that the experimental positive coefficient is due to dispersion dynamics in valence bands, i.e. on electrons with positive charge/mass ratio, but with negative charge and negative effective mass. In HiT ccompounds, anionic and cationic doping creates holes that substitute for the lattice distortions that bind Cooper pairs in metallic superconductors such as Nb. In both types of superconductor, the conventional notion of antiparallel spins S = 0, with paired wave vectors k and -k, is maintained;but in the ceramics “holes” h, produced by chemical doping and measured in the normal state, are available to bond super-conducting Boson pairs via h&minus;or h02?excitons.

Study on Negative Effect Analysis of Mechanized Shattering and Returning for Sugarcane Leaf and its Control Technology

Soil structure and nutrient ingredient before and after shattering and returning sugarcane leaf as well as its technologies and methods were comparatively analyzed in this study to discuss the main reasons primarily,while the controlling technologies were proposed by combining cultivation,management and technical measures.

Effects of functional phylogeny of light-response-related orthologous genes on seedling survival in a subtropical forest

Background: Light is an important environmental factor affecting the growth and survival of plants in forest communities. The competition for light resources and divergent responses to light may affect plant species coexistence in natural forests through niche partitioning and environmental filtering, respectively.Methods: In the present study, sequences of light-response-related functional genes were extracted from transcriptomic data of 99 tree species in a subtropical forest and average and nearest taxon phylogenetic diversity of adult(A_Apd’, A_NTpd’) and seedling neighbors(S_Apd’, S_NTpd’) around each focal seedling were calculated to evaluate effects of differentiation in light-response-related genes on community assembly processes.Results: The results showed that seedling survival was related to S_NTpd’, S_Apd’and A_Apd’of two chlorophyll ab-binding proteins involved in the assembly of photosystem Ⅱ and two genes responsive to light intensity,indicating seedlings surrounded by neighbors with distinct light responses tended to have high survival rates.Conclusions: Our results indicated that niche partitioning due to competition for light resources between plants may act as the key mechanism in determining seedling dynamics in subtropical forests.

Negative effect improvement of accelerated curing on chloride penetration resistance of ordinary concrete

Four mineral admixture concrete specimens werefabricated to study the negative effect improvements ofaccelerated curing on the chloride penetration resistance ofordinary concrete. After reaching different initial strengths, the specimens were placed in 40, 60, or 80 t water tanks foraccelerated curing. The Coulomb values of the specimens weemeasured with ASTM C1202 experiment at 28, 100, 200, ad300 d. Partial specimens were also selected for rapid chlorideion migration coefficient and mercury intrusion porosimetryexperiments. The experimental results show that theaccelerated curing for ordinary concrete linealy deterioratesthe chloride penetration resistance, whereas the incorporationof mineral admixtures improves the concrete microscopic pore-structures and negative effects. An upper temperature limit of60 t of the accelerated curing is suitable for obtainingsuperior chloride penetration resistance for the mineraladmixture concrete. Pre-curing at a normal temperature of 20t is beneficial for improving the negative effect, which isalso aieviated with increasing testing age as a result of thesuccessive hydration of binder materials in concrete.

Negative inductive effect enhances charge transfer driving in sulfonic acid functionalized graphitic carbon nitride with efficient visible-light photocatalytic performance

Efficient photogenerated carrier migration/separation plays a critical role in increasing the photocatalytic performance of g-C_(3)N_(4).Herein,sulfonic acid group-functionalized g-C_(3)N_(4)(SACN)was synthesized and then synchronously strengthened by a facile-solid-state thermal reaction of g-C_(3)N_(4)and sulfamic acid.As a solid strong acid,sulfamic acid can be used to achieve acid etching on the surface of g-C_(3)N_(4)with the assistance of thermal treatment,leading to an enlarged specific surface area and increased surface catalytic reaction sites.More importantly,our experiments and density functional theory calculations indicate that the driving force generated by the negative inductive effect of sulfonic acid groups significantly improves the charge transfer dynamics and effectively inhibits their recombination.Moreover,the negative inductive effect can induce charge redistribution,which reduces the conduction band potential of g-C_(3)N_(4)to enhance the reduction ability of photo-induced electrons.As a result,the SACN-400 sample showed excellent photocatalytic performance in H2 generation with an apparent quantum efficiency of 11.03%at 420±15 nm,as well as an efficient photodegradation rate for organic pollutants.

EVA对股东和经理人博弈的影响

在委托代理关系下,股东和经理人之间的博弈行为会受到激励合同中业绩评价指标的影响。作为一个价值衡量指标,EVA可以被引入激励合同,作为经理人考核的标准。围绕“股东价值最大化”的根本目标,EVA激励体系将在目标类型选择等五个方面对股东和经理人的博弈行为产生影响。EVA对博弈的影响是积极和有效的,激励合同对EVA的引入将有助于委托代理成本的减少。EVA在中国企业的实践应避免教条主义。