This paper investigates company characteristics associated with the adoption and maintenance of executive stock option plan （ESOP） proxied with the proportion of stock options. In order to develop and inform public ...This paper investigates company characteristics associated with the adoption and maintenance of executive stock option plan （ESOP） proxied with the proportion of stock options. In order to develop and inform public policies of executive stock options, it is important to understand some of the factors that will drive a company＇s decision in order to adopt an ESOP. First, an analysis evaluates what kind of company＇s characteristics is associated with these plans. Second, an analysis examines the company characteristics that predict the adoption of such plans. This paper contributes to that stream of accounting research by identifying several factors to the adoption of ESOP. The study finds that intellectual capital （consisting of human capital efficiency （HCE）, structural capital efficiency （SCE）, and capital employed efficiency （CEE））, risk, and financial constraints （FC） affect the adoption and maintenance of stock option plans, these conditions will be increasingly supported in companies that experience relatively rapid growth. HCE, risk, and FC are significant predictors of the adoption and maintenance of ESOP. The companies who have some difficulties in observing human capital＇s behavior are more likely to adopt executive stock options, and based on our theoretical review, this is a rational course of action. Firms with higher levels of business risks are less likely to shift some of the risks to employees through stock-based compensation, whereas firms with higher variability in total shareholder returns are more likely to adopt executive stock options. Overall, our results suggest that higher monitoring costs prompt firms to adopt and maintain ESOP.展开更多
对不完全规定函数的无关项进行合理赋值,有助于降低其积之异或和(Exclusive-or Sum of Products,ESOP)表示的复杂度.提出一种边实施无关项赋值边进行ESOP化简的不完全规定函数的启发式ESOP最小化算法.该算法采用立方体集合表示函数,首...对不完全规定函数的无关项进行合理赋值,有助于降低其积之异或和(Exclusive-or Sum of Products,ESOP)表示的复杂度.提出一种边实施无关项赋值边进行ESOP化简的不完全规定函数的启发式ESOP最小化算法.该算法采用立方体集合表示函数,首先借助前瞻策略根据立方体间的邻近关系在ReedMuller域实施无关项赋值,然后使用Exorlink运算进行ESOP化简,并对不能降低ESOP复杂度的无关项赋值采用回溯策略进行回溯.使用一组不同规模的MCNC(Microelectronics Center of North China)不完全规定函数对算法进行验证的结果表明,所提算法能够减少ESOP的立方体数以及文字数,并且能够适用于输入数较多的不完全规定函数.展开更多
AIM: To evaluate the safety and efficacy of submucosal tunneling and endoscopic resection(STER) for treating submucosal tumors(SMTs).METHODS: Between August 2012 and October 2013, 21 patients with SMTs originating fro...AIM: To evaluate the safety and efficacy of submucosal tunneling and endoscopic resection(STER) for treating submucosal tumors(SMTs).METHODS: Between August 2012 and October 2013, 21 patients with SMTs originating from the muscularis propria(MP) layer at the esophagogastric junction were treated by STER of their tumors. Key steps of the procedure include:(1) mucosal incision: a 2-cm longitudinal mucosal incision was made 5 cm proximal to the tumor;(2) submucosal tunneling: a submucosal tunnel was created 5 cm proximal to and 1 to 2 cm distal to the tumor;(3) tumor resection: the SMT was resected under direct endoscopic viewing;(4) hemostasis: while finishing the tumor resection, careful hemostasis of the MP defect and the tunnel was performed; and(5) mucosal closure: the mucosal incision site was closed by using hemostatic clips. During the operation, equipment used included a cap-fitted endoscope, an insulatedtip knife, a hook knife, hemostatic forceps, an injection needle, a snare, an endoclip, and a high-frequency generator. Carbon dioxide(CO2) insufflation was achieved by using a CO2 insufflator.RESULTS: The median age of the patients was 46.2 years(range, 35-59 years), and the majority were male(18 male vs 3 female). Complete resection rate was 100%(21/21). Eighteen lesions were resected en bloc. Mean tumor size was 23 mm(range, 10-40 mm), and mean procedure time was 62.9 min(range, 45-90 min). Pathological diagnosis of these tumors included leiomyoma(15 out of 21) and gastrointestinal stromal tumor(6 out of 21). Full-thickness MP resection was performed in 9 of 21 patients(42.9%), with mediastinal and subcutaneous emphysema occurring in all nine. At the completion of the procedure, all patients received closure of the incision with hemoclips. One patient required percutaneous drainage. The remaining 20patients required no further endoscopic or surgical intervention. There were no incidents of massive or delayed bleeding. The median follow-up period after the procedure was 6 mo(range, 2-14 mo). During followup, no patients were found to have residual or recurrent tumor or esophageal stricture.CONCLUSION: STER is safe, effective and feasible, which provides accurate histopathologic evaluation and curative treatment for SMTs originating from the MP layer at the esophagogastric junction.展开更多
AIM: To assess the efficacy and safety of weekly docetaxel plus a fixed-dose rate(FDR) of gemcitabine in metastatic esophageal squamous cell carcinoma(SCC).METHODS: A multi-center, open-label, prospective phase Ⅱ stu...AIM: To assess the efficacy and safety of weekly docetaxel plus a fixed-dose rate(FDR) of gemcitabine in metastatic esophageal squamous cell carcinoma(SCC).METHODS: A multi-center, open-label, prospective phase Ⅱ study was designed.Thirty-three esophageal SCC patients with documented progression after fluoropyrimidine/platinum-based first-line chemotherapy were enrolled and treated with docetaxel 35 mg/m2 and gemcitabine 1000 mg/m2 iv at a FDR(10 mg/m2 per minute) on days 1 and 8.Treatment was repeatedevery twenty-one days until disease progression, unacceptable toxicity, or consent withdrawal.The primary endpoint was response rate(RR), and secondary endpoints were safety, progression-free survival(PFS) and overall survival(OS).RESULTS: Combination of weekly docetaxel and FDR gemcitabine was well tolerated: the most common treatment-related adverse events were anemia(97%), fatigue(64%) and neutropenia(55%).One patient with multiple lung and lymph node metastases died of respiratory failure after receiving four cycles of chemotherapy, and the possibility of drug-induced pneumonitis could not be completely excluded.Disease control(objective response plus stable disease) in the ITT population was achieved in 88% of patients, and the overall RR was 30%(95%CI: 15%-46%).The median PFS and OS were 4.0(95%CI: 3.4-4.6) and 8.8 mo(95%CI: 7.8-9.8 mo), respectively.CONCLUSION: A combination of weekly docetaxel and FDR gemcitabine showed promising antitumor activity and tolerability in previously treated, metastatic esophageal SCC.展开更多
AIM: To diagnose the clinical and histologic features that may be associated with or predictive of the need for dilation and dilation related complications; examine the safety of dilation in patients with eosinophilic...AIM: To diagnose the clinical and histologic features that may be associated with or predictive of the need for dilation and dilation related complications; examine the safety of dilation in patients with eosinophilic esophagitis (EoE).展开更多
The circuit testable realization and its fault detection for logic functions with ESOP （EXOR-Sum-Of-Products） expressions are studied. First of all, for the testable realization by using XOR gate cascade, a test set...The circuit testable realization and its fault detection for logic functions with ESOP （EXOR-Sum-Of-Products） expressions are studied. First of all, for the testable realization by using XOR gate cascade, a test set with 2n ＋ m ＋ 1 vectors for the detections of AND bridging faults and a test set with 2n ＋ m vectors for the detections of OR bridging faults are presented. Secondly, for the testable realization by using ）（OR gate tree, a test set with 2n ＋ m vectors for the detections of AND bridging faults and a test set with 3n ＋ m ＋ 1 vectors for the detections of OR bridging faults are presented. Finally, a single fault test set with n ＋ 5 vectors for the XOR gate tree realization is presented. Where n is the number of input variables and m is the number of product terms in a logic function.展开更多
当前大规模风光出力和负荷的波动性使得配电网对运行灵活性的要求不断增加。智能储能软开关(soft open point integrated with energy storage system,ESOP)具有智能软开关的功率灵活调节能力及储能系统的功率储存能力,可以提升配电网...当前大规模风光出力和负荷的波动性使得配电网对运行灵活性的要求不断增加。智能储能软开关(soft open point integrated with energy storage system,ESOP)具有智能软开关的功率灵活调节能力及储能系统的功率储存能力,可以提升配电网运行的灵活性和经济性。文中首先对ESOP的原理和数学模型进行阐述;然后,从节点和网架灵活性资源的调整能力出发提出净负荷调节量和支路负荷裕度,将其作为配电网灵活性的评价指标,将配电网运行成本及ESOP规划建设成本作为经济性指标,从而建立以含ESOP的配电网灵活经济运行为目标函数的优化规划模型;最后,采用二阶锥规划算法对模型进行求解。通过改进的IEEE 33节点系统进行算例验证,结果表明所提出的灵活性指标可准确量化配电网运行灵活性,优化规划模型可实现配电网经济灵活运行。展开更多
文摘This paper investigates company characteristics associated with the adoption and maintenance of executive stock option plan （ESOP） proxied with the proportion of stock options. In order to develop and inform public policies of executive stock options, it is important to understand some of the factors that will drive a company＇s decision in order to adopt an ESOP. First, an analysis evaluates what kind of company＇s characteristics is associated with these plans. Second, an analysis examines the company characteristics that predict the adoption of such plans. This paper contributes to that stream of accounting research by identifying several factors to the adoption of ESOP. The study finds that intellectual capital （consisting of human capital efficiency （HCE）, structural capital efficiency （SCE）, and capital employed efficiency （CEE））, risk, and financial constraints （FC） affect the adoption and maintenance of stock option plans, these conditions will be increasingly supported in companies that experience relatively rapid growth. HCE, risk, and FC are significant predictors of the adoption and maintenance of ESOP. The companies who have some difficulties in observing human capital＇s behavior are more likely to adopt executive stock options, and based on our theoretical review, this is a rational course of action. Firms with higher levels of business risks are less likely to shift some of the risks to employees through stock-based compensation, whereas firms with higher variability in total shareholder returns are more likely to adopt executive stock options. Overall, our results suggest that higher monitoring costs prompt firms to adopt and maintain ESOP.
文摘对不完全规定函数的无关项进行合理赋值,有助于降低其积之异或和(Exclusive-or Sum of Products,ESOP)表示的复杂度.提出一种边实施无关项赋值边进行ESOP化简的不完全规定函数的启发式ESOP最小化算法.该算法采用立方体集合表示函数,首先借助前瞻策略根据立方体间的邻近关系在ReedMuller域实施无关项赋值,然后使用Exorlink运算进行ESOP化简,并对不能降低ESOP复杂度的无关项赋值采用回溯策略进行回溯.使用一组不同规模的MCNC(Microelectronics Center of North China)不完全规定函数对算法进行验证的结果表明,所提算法能够减少ESOP的立方体数以及文字数,并且能够适用于输入数较多的不完全规定函数.
文摘AIM: To evaluate the safety and efficacy of submucosal tunneling and endoscopic resection(STER) for treating submucosal tumors(SMTs).METHODS: Between August 2012 and October 2013, 21 patients with SMTs originating from the muscularis propria(MP) layer at the esophagogastric junction were treated by STER of their tumors. Key steps of the procedure include:(1) mucosal incision: a 2-cm longitudinal mucosal incision was made 5 cm proximal to the tumor;(2) submucosal tunneling: a submucosal tunnel was created 5 cm proximal to and 1 to 2 cm distal to the tumor;(3) tumor resection: the SMT was resected under direct endoscopic viewing;(4) hemostasis: while finishing the tumor resection, careful hemostasis of the MP defect and the tunnel was performed; and(5) mucosal closure: the mucosal incision site was closed by using hemostatic clips. During the operation, equipment used included a cap-fitted endoscope, an insulatedtip knife, a hook knife, hemostatic forceps, an injection needle, a snare, an endoclip, and a high-frequency generator. Carbon dioxide(CO2) insufflation was achieved by using a CO2 insufflator.RESULTS: The median age of the patients was 46.2 years(range, 35-59 years), and the majority were male(18 male vs 3 female). Complete resection rate was 100%(21/21). Eighteen lesions were resected en bloc. Mean tumor size was 23 mm(range, 10-40 mm), and mean procedure time was 62.9 min(range, 45-90 min). Pathological diagnosis of these tumors included leiomyoma(15 out of 21) and gastrointestinal stromal tumor(6 out of 21). Full-thickness MP resection was performed in 9 of 21 patients(42.9%), with mediastinal and subcutaneous emphysema occurring in all nine. At the completion of the procedure, all patients received closure of the incision with hemoclips. One patient required percutaneous drainage. The remaining 20patients required no further endoscopic or surgical intervention. There were no incidents of massive or delayed bleeding. The median follow-up period after the procedure was 6 mo(range, 2-14 mo). During followup, no patients were found to have residual or recurrent tumor or esophageal stricture.CONCLUSION: STER is safe, effective and feasible, which provides accurate histopathologic evaluation and curative treatment for SMTs originating from the MP layer at the esophagogastric junction.
基金Supported by Dong-A ST(Seoul,Korea)for kindly provided the study drug(gemcitabine)
文摘AIM: To assess the efficacy and safety of weekly docetaxel plus a fixed-dose rate(FDR) of gemcitabine in metastatic esophageal squamous cell carcinoma(SCC).METHODS: A multi-center, open-label, prospective phase Ⅱ study was designed.Thirty-three esophageal SCC patients with documented progression after fluoropyrimidine/platinum-based first-line chemotherapy were enrolled and treated with docetaxel 35 mg/m2 and gemcitabine 1000 mg/m2 iv at a FDR(10 mg/m2 per minute) on days 1 and 8.Treatment was repeatedevery twenty-one days until disease progression, unacceptable toxicity, or consent withdrawal.The primary endpoint was response rate(RR), and secondary endpoints were safety, progression-free survival(PFS) and overall survival(OS).RESULTS: Combination of weekly docetaxel and FDR gemcitabine was well tolerated: the most common treatment-related adverse events were anemia(97%), fatigue(64%) and neutropenia(55%).One patient with multiple lung and lymph node metastases died of respiratory failure after receiving four cycles of chemotherapy, and the possibility of drug-induced pneumonitis could not be completely excluded.Disease control(objective response plus stable disease) in the ITT population was achieved in 88% of patients, and the overall RR was 30%(95%CI: 15%-46%).The median PFS and OS were 4.0(95%CI: 3.4-4.6) and 8.8 mo(95%CI: 7.8-9.8 mo), respectively.CONCLUSION: A combination of weekly docetaxel and FDR gemcitabine showed promising antitumor activity and tolerability in previously treated, metastatic esophageal SCC.
文摘AIM: To diagnose the clinical and histologic features that may be associated with or predictive of the need for dilation and dilation related complications; examine the safety of dilation in patients with eosinophilic esophagitis (EoE).
基金Supported by the National Natural Science Foundation of China (No.60006002)the Education Department of Guangdong Province of China (No.02019).
文摘The circuit testable realization and its fault detection for logic functions with ESOP （EXOR-Sum-Of-Products） expressions are studied. First of all, for the testable realization by using XOR gate cascade, a test set with 2n ＋ m ＋ 1 vectors for the detections of AND bridging faults and a test set with 2n ＋ m vectors for the detections of OR bridging faults are presented. Secondly, for the testable realization by using ）（OR gate tree, a test set with 2n ＋ m vectors for the detections of AND bridging faults and a test set with 3n ＋ m ＋ 1 vectors for the detections of OR bridging faults are presented. Finally, a single fault test set with n ＋ 5 vectors for the XOR gate tree realization is presented. Where n is the number of input variables and m is the number of product terms in a logic function.
文摘当前大规模风光出力和负荷的波动性使得配电网对运行灵活性的要求不断增加。智能储能软开关(soft open point integrated with energy storage system,ESOP)具有智能软开关的功率灵活调节能力及储能系统的功率储存能力,可以提升配电网运行的灵活性和经济性。文中首先对ESOP的原理和数学模型进行阐述;然后,从节点和网架灵活性资源的调整能力出发提出净负荷调节量和支路负荷裕度,将其作为配电网灵活性的评价指标,将配电网运行成本及ESOP规划建设成本作为经济性指标,从而建立以含ESOP的配电网灵活经济运行为目标函数的优化规划模型;最后,采用二阶锥规划算法对模型进行求解。通过改进的IEEE 33节点系统进行算例验证,结果表明所提出的灵活性指标可准确量化配电网运行灵活性,优化规划模型可实现配电网经济灵活运行。
