In this study, we investigated alterations in the resting-state functional connectivity of the prefrontal cortex in chronic heroin abusers using functional magnetic resonance imaging. We found that, compared with norm...In this study, we investigated alterations in the resting-state functional connectivity of the prefrontal cortex in chronic heroin abusers using functional magnetic resonance imaging. We found that, compared with normal controls, in heroin abusers the left prefrontal cortex showed decreased functional connectivity with the left hippocampus, right anterior cingulate, left middle frontal gyrus, right middle frontal gyrus and right precuneus. However, the right prefrontal cortex showed decreased functional connectivity with the left orbital frontal cortex and the left middle frontal gyrus in chronic heroin abusers. These alterations of resting-state functional connectivity in the prefrontal cortices of heroin abusers suggest that their frontal executive neural network may be impaired, and that this may contribute to their continued heroin abuse and relapse after withdrawal.展开更多
In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings mana...In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.展开更多
According to the idea of cost control based on the value chain, several important factors are necessary. Firstly, it is necessary to have enough resources, which must be invested to create advantageous value chain bas...According to the idea of cost control based on the value chain, several important factors are necessary. Firstly, it is necessary to have enough resources, which must be invested to create advantageous value chain based on customer value. It is also necessary to be sure of the cost advantage of the value chain. Secondly, the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or profit. It is a kind of cost control from the whole view of creation and supply of value. In practice, it is also a kind of cost control system based on the value chain. It includes enough control and necessary resource investment from the view of the value creation, and keeps consumption of resources to a reasonable level from the view of the value supply. The main object of the first factor is to construct the advantageous value chain from creating customer value; and the second factor is to strengthen the advantageous value chain from supplying or producing customer value. Therefore it is a new kind of idea to explore this cost control from the whole view of creation and supply of value. It is more profitable for businesses to gain sustainable competitive advantage.展开更多
Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, ...Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, supervision, and the benefit, it can decide the quality of information and affect the earning quality. This paper examines if the ownership concentration affects the earning quality in family-owned companies in China. Using the data of 298 publicly-traded corporations in China, this paper finds that the controlling shareholders are associated with low earning quality and that the separation of control rights and cash flow rights is negatively associated with the earning quality of family ownership.展开更多
基金the National Natural Science Foundation of China,No.30973084
文摘In this study, we investigated alterations in the resting-state functional connectivity of the prefrontal cortex in chronic heroin abusers using functional magnetic resonance imaging. We found that, compared with normal controls, in heroin abusers the left prefrontal cortex showed decreased functional connectivity with the left hippocampus, right anterior cingulate, left middle frontal gyrus, right middle frontal gyrus and right precuneus. However, the right prefrontal cortex showed decreased functional connectivity with the left orbital frontal cortex and the left middle frontal gyrus in chronic heroin abusers. These alterations of resting-state functional connectivity in the prefrontal cortices of heroin abusers suggest that their frontal executive neural network may be impaired, and that this may contribute to their continued heroin abuse and relapse after withdrawal.
文摘In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.
文摘According to the idea of cost control based on the value chain, several important factors are necessary. Firstly, it is necessary to have enough resources, which must be invested to create advantageous value chain based on customer value. It is also necessary to be sure of the cost advantage of the value chain. Secondly, the consumption of resources must be reduced as much as possible to enable the smallest operating cost for the value chain and make sure of the cost advantage based on maximum business value or profit. It is a kind of cost control from the whole view of creation and supply of value. In practice, it is also a kind of cost control system based on the value chain. It includes enough control and necessary resource investment from the view of the value creation, and keeps consumption of resources to a reasonable level from the view of the value supply. The main object of the first factor is to construct the advantageous value chain from creating customer value; and the second factor is to strengthen the advantageous value chain from supplying or producing customer value. Therefore it is a new kind of idea to explore this cost control from the whole view of creation and supply of value. It is more profitable for businesses to gain sustainable competitive advantage.
文摘Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, supervision, and the benefit, it can decide the quality of information and affect the earning quality. This paper examines if the ownership concentration affects the earning quality in family-owned companies in China. Using the data of 298 publicly-traded corporations in China, this paper finds that the controlling shareholders are associated with low earning quality and that the separation of control rights and cash flow rights is negatively associated with the earning quality of family ownership.
