Pearl S. Buck’s Values of “Cultural Convergence” and Their Application

The typical features of internal and external integration of cultures as revealed by the conception of“cultural convergence”provide a new perspective on the study of cultural exchanges and mutual learning.In the context of“a global community of shared future for humankind”,this paper adopts the novel idea of“cultural convergence”to probe the growth of Pearl S.Buck’s cultural values and the specific contents and representation of Pearl S.Buck’s conception of“cultural convergence”,highlighting the application of Pearl S.Buck’s values to cultural education,growth and success,family education,cultural exchanges,humanistic practices,etc.Feasible suggestions and countermeasures are put forward to better promote the cultural exchanges and mutual learning as well as the convergence of different cultures.

Emotional Value Care to Promote Emotional Communication Between Teachers and Students Under the New Era of Education Mode

With the development of the times and the progress of the society,the ancient education mode can no longer meet the requirements of the times.The concept of educating people must keep pace with the times.The way teachers and students get along is no longer like in ancient times,where teachers teach students to listen.In the new era,it is necessary to build a new model of interaction between teachers and students.If educators pay attention and come to understand students’psychology,listen to students’aspirations,tend to students’emotions,grow in love for education,and treat students from their hearts,they would be able to win the favor of students.Paying attention to students’emotional value can promote emotional communication between teachers and students.It is possible to adapt to the requirements of the new era for the construction of morality and ethics among teachers by caring for students’emotional value.

Prognostic Value of Semi-Quantitative 18F-FDG PET/CT Parameters in Hodgkin’s Lymphoma

Objective:To assess the prognostic value of maximum standardized uptake value(SUVmax),metabolic tumor volume(MTV),and total lesion glycolysis(TLG)determined by 18F-fluorodeoxyglucose positron emission tomography-computed tomography(18F-FDG PET/CT)imaging in Hodgkin’s lymphoma patients.Methods:A total of 148 Hodgkin’s lymphoma patients diagnosed with lymph node biopsy from October 2014 to October 2015 were retrospectively analyzed followed by categorizing into good(125 cases)and poor(23 cases)prognosis groups.The chi-squared test was used to analyze the clinicopathological characteristics of Hodgkin’s lymphoma patients with the semi-quantitative 18F-FDG PET/CT parameters;the Spearman method was used to analyze the correlation between the semi-quantitative parameters and clinicopathological features of Hodgkin’s lymphoma;receiver operating characteristic curve was used to analyze the predictive value of the semi-quantitative parameters for poor prognosis of Hodgkin’s lymphoma patients.Results:Mean SUVmax,MTV,and TLG of the 148 cases of Hodgkin’s lymphoma were 7.26±2.38,12.46±3.14 cm3,and 76.83±18.56 g,respectively.Significant variations in the Ann Arbor stage and clinical classification were observed with different levels of semi-quantitative parameters(P<0.05).The semi-quantitative parameters were not correlated with age and gender(P>0.05)but positively correlated with Ann Arbor stage and clinical classification(P<0.05).These parameters in the poor prognosis group were higher than those in the good prognosis group(P<0.05).The area under the curve(AUC)of SUVmax,MTV,and TLG in predicting the poor prognosis group was 0.881,0.875,and 0.838,with cut-off values of 7.264,12.898 cm3,and 74.580g,as well as specificity of 88.8%,84.0%,and 78.4%,and sensitivity of 87.0%,87.0%,and 78.3%,respectively;the AUC of the combined prediction was 0.986,with a specificity of 97.6%and sensitivity of 86.3%.Conclusion:The semi-quantitative 18F-FDG PET/CT parameters provide valuable insights for Hodgkin’s lymphoma prognosis assessment.

The Value of Saudi Arabia Industrial Firms Between the Modigliani-Miller＇s and Gordon＇s Models： An Empirical Study on Cement Companies in Saudi Arabia

The most important target of the financial management is to develop the values of the foundation and develop the wealth of shareholders （wealth of the owners）, which is the primary target of the qualified and successful financial management. This target, developing the value of the foundation, depends on the total profit that could be achieved by the company and counting the profit per share, but undoubtedly, the financial management should consider the other targets such as social responsibility and exchange between risk and revenue and others. This research, with its both theoretical and practical aspects, aims at illuminating the value of some foundations in Saudi Arabia, which are already registered in the stock market, by comparing the value of each foundation using two models namely the model of Modigliani-Miller （M＆M） and the model of Gordon. In spite of the difficulties found in the usage of both models, especially Gordon＇s model, we will use both of them to explain the aspects of imperfection in each model. This research will depend on a sample of Sandi industrial companies by getting financial data of these companies over a past decade and the usage of these data, in other words, to measure the value of Saudi companies against the market.

Manager’s Characteristics, Debt Financing and Firm Value

Based on the behavioral finance theory and the upper echelons theory, this paper employs the data of China's A-share listed companies from 2008 to 2013 as research samples, and empirically tests the effects of managers with different characteristics on debt financing and firm value for enterprises of different ownership nature. Results of this study indicate that the debt financing of the listed companies in China can reduce the agency cost with a positive governance effect that promotes firm value. Male, better educated, short-tenured, and financially experienced managers are more likely to be overconfident and prefer debt financing. Specifically, the manager's age, level of education, and work experience can significantly promote the effect of debt financing on firm value. Compared with SOEs, private enterprises can improve their firm value more significantly through debt financing;the education and work experience of the managers of private enterprises are more positively correlated with debt financing and can more significantly improve firm value through debt financing. This paper's findings suggest that the manager's characteristics and firm ownership nature must be taken into account to reach valid conclusions on the governance effects of debt financing on firm value. Meanwhile, these conclusions help unravel the mechanism and economic implications of debt financing, and contribute to the improvement of the capital structure decisions and human resources management practices of China's listed companies. This study not only enriches the literature and empirical evidence on the correlation between managers' characteristics and firm financing, but indicate that managers' characteristics and firm ownership are important considerations for investigating the governance effects of debt financing on firm value and have a vital impact on the formulation and implementation of firm financing decisions.

Capital Structure Determinants and Their Impact on Firm Value： Evidence From Indonesia

This study has two main purposes, i.e., the first is to discover and analyze capital structure determinants, and the second is to discover and analyze the influence of capital structure determinants on firm value in which capital structure treated as a moderating variable. Factors suspected to be determinants of capital structure consist of company growth, profitability, asset structure, leverage, and company size. The population in this study were manufacturing companies listed in Indonesian Stock Exchange. Using purposive sampling method, 125 companies with four years＇ （2008-2011） observation period were collected. The analysis tool used was multiple regression. The results showed that factors which significantly determined capital structure were fixed asset structure, leverage, profitability, and size, while company growth did not influence capital structure. Meanwhile, with capital structure as a moderating variable, asset structure, leverage, and profitability significantly influence the finn value, while company growth and company size did not influence the firm value.

Does a deviation between the rights and obligations of the board and controlling shareholders affect firm value？

This study examines the association between firm value and ownership structure, when board and controlling stockholders＇ voting rights deviate from obligations. The measurement of the corporate governance variables is different from prior research. The author further investigates whether monitoring mechanisms can alleviate the agency problem due to percentage of outside directors. The empirical results show that the higher board voting rights-obligations is deviated, which means the weaker relation with the firm value. The author also finds the monitoring from outside directors can reduce the agency problems from board＇s deviation and thus can improve firm value. But the results of the controlling stockholders＇ deviation are mixed or insignificant. This research has implications for Taiwan＇s regulators who are striving to improve the information, transparency, and corporate governance of board and controlling shareholders＇ voting rights-obligations deviation.

Audit Opinion: Model Value of the Firm State-Owned Business Enterprises Indonesia

This study aimed to assess and analyzed the influence of micro and macro fundamental, ownership structure, financial performance, and auditor’s opinion on the value of the company in State Owned Enterprises considering that 51% of shareholding is fully owned and controlled by the government so management has some rights in decision making. The interest of researchers in observing State Owned Enterprises on interest ownership interest in investors and potential investors compared to private companies that fluctuate in accordance with state economic conditions and government decisions that provide sentiment for stocks. Research population at 20 State Owned Enterprises listed on Indonesia Stock Exchange. This research method used purposive sampling with 12 companies in 2010-2015. Data analysis techniques in this study used Partial Least Square consists of Inner model, Outers model, and Weight relation. The result of analysis of hypothesis test of research showing all test accepted with significant level 5% influence equal to 1.960 except macro fund influence 0.0031421 and not significant equal to 1.914374 so rejected (H5) and macro fundamentals have effect 0.040271 and not significant equal 1.674420 thus rejected (H7).

税收激励、ESG绩效与企业价值——基于内外部互动视角

增强ESG(Environment,Social and Governance,环境、社会和企业治理)绩效已成为提升企业价值的新方式,而内外部良性互动是企业可持续发展的重要途径。使用2009—2022年中国上市公司数据,探究税收激励政策对企业ESG绩效的影响及其与外部市场监管、内部财务冗余的互动效应。实证结果表明:税收激励总体上能显著促进企业ESG绩效,经多种稳健性检验后结论仍然成立。考虑到企业内外部环境因素,资本市场监管程度较高或企业财务冗余较丰富时,税收激励对企业ESG绩效的提升作用更强,其中市场监督与税收激励的互动效应尤为显著。进一步研究表明,税收激励政策对制造业企业绿色转型的影响更明显。经济后果研究表明,税收激励能进一步促进ESG绩效对企业价值提升的作用。

2022年四川芦山M_(S)6.1地震前应力状态研究

为研究2022年6月1日四川芦山M_(S)6.1地震的孕育和发生过程,采用CAP方法反演了2013年芦山M_(S)7.0主震及M_(S)≥5.0余震的震源机制解,并基于应力张量方差与b值时空分布特征,探讨了芦山M_(S)6.1地震的力学机制和震源区的应力状态。结果表明:2022年芦山M_(S)6.1地震震源机制表现出与2013年芦山M_(S)7.0主震和5级余震相似的逆冲型破裂特征,压应力轴方位与龙门山断裂带南段区域应力场一致。2013年芦山M_(S)7.0地震后震中及附近的应力张量方差和b值长期处于低值状态,2022年芦山M_(S)6.1地震前震中及附近出现了应力张量方差和b值的低值异常,表明芦山余震区处于较高的应力水平。分析认为:巴颜喀拉块体持续东向运动受到华南块体的阻挡,震中所在区域长期受挤压逆冲作用,从而使芦山余震区长期处于应力积累的状态,芦山M_(S)6.1地震也是在这种动力学背景下发生的。

梅毒螺旋体抗体最佳S/CO截断值在梅毒筛查中的应用价值

目的 以梅毒螺旋体凝集试验(TPPA)作为确认试验,确立酶联免疫吸附试验(ELISA)法S/CO值与梅毒阳性最佳截断值,减少不必要的TPPA确认重复。方法 选取2022年10月至2023年10月在医院进行梅毒螺旋体(TP)抗体检测的血清标本22 500例,以ELISA法为梅毒初次筛查试验,采用TPPA和甲苯胺红不加热血清试验(TRUST)对所有反应结果进行复核和确认。分析376例有反应性标本中的S/CO值与TPPA的关系,使用受试者操作特征曲线(ROC)确定ELISA法S/CO值与TPPA阳性最佳截断值。根据S/CO最佳截断值,比较梅毒不同反式筛查策略需要TPPA确认的标本数量。结果 当S/CO≥6.6时,TPPA与ELISA结果一致,特异性和阳性预测值均为100.00%,S/CO=6.6时为最佳截断值;使用欧洲疾病预防与控制中心(ECDC)策略时,376例筛查反应性样本(100.00%,376/376)需TPPA确认;使用美国疾病控制与预防中心(CDC)策略时,TPPA还需确认217例(57.71%,217/376);本研究只有122例(32.45%,122/376)需进行TPPA确认。结论 采用ELISA法梅毒反式筛查策略不受TRUST结果影响,当S/CO≥6.6时不需要进行TPPA确认,与ECDC和CDC反式策略相比,本研究有67.55%的筛查反应样本不必进行TPPA确认,经济且节约时间和人力。

S-100β CysC和NF-κB对急性缺血性脑卒中患者静脉溶栓后出血转化的预测价值

目的 探讨急性缺血性脑卒中(AIS)外周血中S-100β、CysC和NF-κB水平对静脉溶栓后出血转化的影响及预测价值。方法 收集2019-03—2022-03接受溶栓治疗的AIS患者140例,根据溶栓后24 h是否发生出血转化(HT)将患者分为非HT组(n=112)和HT组(n=28)。比较2组一般临床资料,采用多因Logistic回归分析影响HT发生的危险因素,受试者工作特征(ROC)曲线评估S-100β、CysC和NF-κB预测HT发生的价值。结果 HT组与非HT组相比,患者年龄、发病至溶栓时间、房颤、TOAST分型、C反应蛋白、凝血酶原时间、S-100β、CysC、NF-κB、白质高信号和脑微出血等均有统计学差异(P<0.05)。Logistic多因素回归分析显示,房颤、S-100β、CysC和NF-κB为影响HT发生的危险因素。S-100β、CysC和NF-κB预测AIS患者静脉溶栓后出血转化的曲线下面积分别为0.915(0.902~0.923)、0.874(0.856~0.882)和0.789(0.771~0.796),均具有一定的预测价值。结论 S-100β、CysC和NF-κB为AIS患者静脉溶栓后HT发生的危险因素,对HT发生具有一定的预测价值。

绿色信贷政策、ESG表现与高污染企业资本结构调整

绿色信贷政策作为结构性去杠杆的重要举措,对于高污染企业资本结构升级大有裨益。与此同时,ESG概念的提出明确了企业发展需着重考量环境(E)、社会(S)和公司治理(G)三方面的表现,即企业ESG表现也将作用于高污染企业资本结构调整。因此,论文以2011—2020年中国A股上市的高污染企业为研究样本,基于ESG表现视角,探究绿色信贷政策对高污染企业资本结构调整的作用效果。研究表明:1)绿色信贷政策显著促进高污染企业资本结构调整,区分企业负债水平后发现,相比于低负债企业,绿色信贷政策显著加快高负债污染企业的资本结构调整速度;2)绿色信贷政策会提升高污染企业的ESG表现,企业ESG表现会削弱绿色信贷政策对高污染企业资本结构调整的促进效果;3)在深入探讨企业融资约束和商业信用程度的异质性是否会影响绿色信贷政策的实施效果时,发现相较于面临弱融资约束和拥有高商业信用的企业,绿色信贷政策显著促进面临强融资约束和低商业信用的高污染企业调整资本结构。因此,探讨绿色信贷政策与高污染企业资本结构调整的关系对优化信贷资源配置、推动高污染企业绿色转型意义重大。

ESG表现、创新投资决策与企业价值

基于可持续发展理念的背景下,企业积极履行ESG责任是否以及如何影响企业价值的问题备受各界的广泛关注与讨论。选取2009—2021年中国沪深交易所A股上市公司,实证检验了ESG表现对企业账面价值和市场价值的影响效应,同时立足于企业创新投资决策的视角,分别探讨了企业创新投资水平和创新投资结构在上述过程中发挥的中介效应。研究结果表明:ESG表现对企业账面价值和企业市场价值的影响存在明显差异,良好的ESG表现有利于企业账面价值的提升,但对企业市场价值存在显著的负向影响;ESG表现通过提高企业创新投资水平对企业账面价值和市场价值产生了积极影响,但尚未通过调整企业创新投资结构这一传导渠道影响企业的账面价值和市场价值。研究结论不仅丰富了企业ESG表现对企业价值影响效应及作用机制的研究成果,而且为激发企业ESG履责内在动力、以创新投资决策赋能企业价值提升提供了可行的实践启示。

EXISTENCE OF SOLUTION FOR A BOUNDARY VALUE PROBLEM OF FRACTIONAL ORDER

This article considers the existence of solution for a boundary value problem of fractional order, involving Caputo＇s derivative{C0D^δtu（t）=g（t,u（t））,0〈t〈1,1〈δ〈2,u（0）α≠0,u（1）=β≠0.

Measuring Recreational Value of World Heritage Sites Based on Contingent Valuation Method:A Case Study of Jiuzhaigou

World heritage possesses various kinds of use value and non-use value. Measuring the recreational value of world heritage sites is a key issue in the heritage tourism. This paper employs Contingent Valuation Method (CVM), which is an evaluation instrument on the basis of tourists′ attitude and preference, to measure the recreational value of Jiuzhaigou, one of the World Natural Heritage sites in China, and analyzes the biases in the survey. The results show that: 1) In 2009, Jiuzhaigou′s recreational value was 3.46×108 yuan (RMB), and the per capita Willingness to Pay (WTP) was 137.31 yuan by CVM. Compared with the results of other methods, this result is significantly low. 2) Among the factors that influence Jiuzhaigou tourists′ WTP, psychological perception factors have the greatest effect while demographic and socio-economic characteristics have a small effect on WTP. 3) The virtuality in CVM creates biases both from CVM itself and in the procedures that CVM was implemented. The former includes hypothetical bias, information bias, protest response bias, and strategic bias; and the latter includes the questionnaire design, population and sample definition, sampling and data processing. The paper analyses those biases and illustrates their potential in-fluences on the accuracy of CVM measurement. 4) Although there are various defects in CVM measurement, it is still an effective valuation method.

EXISTENCE OF SOLUTION FOR BOUNDARY VALUE PROBLEM OF NONLINEAR FRACTIONAL DIFFERENTIAL EQUATION

This paper is concerned with the boundary value problem of a nonlinear fractional differential equation. By means of Schauder fixed-point theorem, an existence result of solution is obtained.

Optimal b value of diffusion-weighted imaging on a 3.0T magnetic resonance scanner in Crohn's disease

AIM: To determine the optimal b value of diffusion-weighted imaging for detecting active inflammation in Crohn&#x02019;s disease.

Assessment of self- and cross-absorbed SAF values for HDRK-man using GEANT4 code: internal photon and electron emitters

The ultimate need to account for the partial amount of energy deposited in target tissue/organ resulting from internal inhalation,ingestion,and injection intakes of radionuclides,defined by the Medical Internal Radiation Dosimetry committee as the specific absorbed fraction(SAF),has become obvious.In this study,we assessed the SAF values for self-and cross-absorption,which were calculated for a uniform distribution of monoenergetic photon and electron emitters with energies ranging from 15 keV to 3 MeV.The voxelized human phantom‘‘High-Definition Reference Korean-man’’(HDRK-man),which was implemented using the Monte Carlo simulation code GEANT4(version 10.1),was used for several combinations of target–source organs.The results were compared to those of the International Commission on Radiological Protection Reference(ICRP133)and Zubal phantoms.It was found that the SAF values of the three models have a similar trend.However,the SAF values for the HDRK-man phantom were higher than those of the other two models,with a relatively good agreement with those for the ICRP133 phantom(differences of 13.9±2.8 and 12.1±3.2 for photon and electron emitters,respectively).To analyze the differences in SAF values,we calculated the chord length distributions(CLDs)for selected target–source combinations.The parameters of organ mass(or volume)and CLDs,in addition to the adopted computational procedures,mainly cause such discrepancies.For realistic radionuclide emission spectra,an overall overestimation was observed when computing the S values for three radiopharmaceuticals studied(I-131,In-111,and Lu-177)and for liver–spleen intra-and inter-organ absorption when compared with published data.The new arrangement of S and SAF values is expected to add value for multidisciplinary research and clinical communities.

血清CysC、α-Syn联合MRI对帕金森病病情评估及诊断的意义

目的 探讨血清胱抑素C(CysC)、α-突触核蛋白(α-Syn)联合磁共振成像(MRI)对帕金森病(PD)病情评估及诊断的意义。方法 将2019年4月至2021年4月于河北省沧州中西医结合医院(下称该院)治疗的PD患者87例纳入研究作为PD组。根据Hoehn-Yahr(H-Y)分期,将PD患者分为Ⅰ~Ⅱ期13例,Ⅲ~Ⅳ期45例,Ⅴ期29例。另外,选取同期于该院进行体检的健康志愿者87例作为对照组。比较各组血清CysC、α-Syn水平,分析血清CysC、α-Syn联合MRI对PD的诊断效能。结果 PD组血清CysC、α-Syn水平均高于对照组,差异有统计学意义(P<0.05);血清CysC、α-Syn水平随着H-Y分期递增升高(P<0.05)。PD组MRI各相位值与对照组比较,黑质致密带、苍白球、壳核、尾状核相位值均降低(P<0.05);不同H-Y分期的PD患者黑质致密带、苍白球、壳核相位值比较,差异均有统计学意义(P<0.05)。CysC、α-Syn单独诊断PD的AUC分别为0.786、0.767,灵敏度分别为58.62%、64.37%,特异度分别为88.51%、87.36%;与MRI、血清CysC、α-Syn单独诊断相比,三项联合诊断PD的灵敏度和准确度较高同,差异有统计学意义(P<0.05)。结论 血清CysC、α-Syn联合MRI对PD诊断效能较高,能为评估PD病情严重程度和早期诊断提供依据。