Osteoarthritis(OA)is one of the most common degenerative joint diseases in the elderly,increasing in prevalence and posing a substantial socioeconomic challenge,while no disease-modifying treatments available.Better u...Osteoarthritis(OA)is one of the most common degenerative joint diseases in the elderly,increasing in prevalence and posing a substantial socioeconomic challenge,while no disease-modifying treatments available.Better understanding of the early molecular events will benefit the early-stage diagnosis and clinical therapy.Here,we observed the nucleus accumulation of ZBTB20,a member of ZBTB-protein family,in the chondrocytes of early-stage OA.Chondrocytes-specific depletion of Zbtb20 in adult mice attenuated DMM-induced OA progress,restored the balance of extracellular matrix anabolism and catabolism.The NF-κB signaling mediated disturbance of ECM maintenance by ZBTB20 requires its suppression of Pten and consequent PI3K-Akt signaling activation.Furthermore,the subcellular localization of ZBTB20 was modulated by the kinase LATS1.Independent approaches to modulating ZBTB20 via utilizing TRULI and DAPA can restore ECM homeostasis,improving the abnormal behavior and moderating cartilage degeneration.The compounds TRULI and DAPA modulating ZBTB20 may serve as anti-OA drugs.展开更多
Keloids are a notorious fibroproliferative disorder that may cause cosmetic concerns and life inconvenience.Various methods such as surgery,injection,and laser have been used;however,single treatments are at risk of r...Keloids are a notorious fibroproliferative disorder that may cause cosmetic concerns and life inconvenience.Various methods such as surgery,injection,and laser have been used;however,single treatments are at risk of recurrence;therefore,comprehensive therapy is the better solution.Here,we focused on the management of different medical interventions according to subjective and objective conditions of keloid patients and summarized several clinical comprehensive strategies based on our clinical experience.One original concept of laser combined with radiotherapy was also introduced as a promising method,especially for wide-based pathological scars.展开更多
Keloids are a fibroproliferative disorder of the skin and can cause physical discomfort and psychological burden.Apart from local factors such as skin tension and infection,increasing evidence has suggested that syste...Keloids are a fibroproliferative disorder of the skin and can cause physical discomfort and psychological burden.Apart from local factors such as skin tension and infection,increasing evidence has suggested that systemic endocrine factors also contribute to the emergence and development of keloids.Hormone disorders have long been suspected to be a risk factor;however,previous studies have mainly focused on the role of female hormones and neglected the critical role of male hormones.As we reviewed the published literature addressing sex steroids in pathological scars,we speculated that androgens(i.e.,male hormones)could become actively involved through sebum-associated hypersensitivity reactions and acne-derived skin lesions,resulting in persistent cutaneous inflammation.This hypothesis was also supported by previous in vitro studies,in which elevated androgen levels and androgenic receptors were detected in keloid tissues.Moreover,relief of pain and pruritus has been observed in patients with keloids who accidently received anti-androgen treatment for other irrelevant indications.Thus,we propose that androgen-related disorders are critical in the pathogenesis of keloids,and systemic treatment targeting sex hormones may provide long-term benefits for predisposed patients with multiple keloids.展开更多
Aiming at the problems of low success rate and high seedling injury rate of automatic vegetable transplanting,this study focused on cabbage substrate block seedlings and developed a progressive push-out automatic seed...Aiming at the problems of low success rate and high seedling injury rate of automatic vegetable transplanting,this study focused on cabbage substrate block seedlings and developed a progressive push-out automatic seedling device controlled by a PLC system.Based on the friction mechanical properties of seedlings-tray during seedling taking,the collision rebound theoretical analysis of substrate block seedling delivery and the finite element simulation analysis of the seedling taking mechanism were carried out to determine the conditions for stable seedling taking and delivery of the device and the working parameters of the key mechanisms.To evaluate individual parameter effects,a test bench was built,and the effective ranges of key factors were subsequently determined.Three key experimental factors,the inclination angle of the limit guide plate,the seedling separation channel width,and the seedling separation cylinder pressure,were investigated using an L9(34)orthogonal array design with blockage rate and breakage rate as evaluation metrics.The range and variance analysis methods were employed to determine the relative significance of each factor’s influence on the performance indicators.The optimal parameters were determined as:the inclination angle of the limiting guide plate was 3.5°,the width of the seedling separation channel was 50 mm,and the pressure of the seedling separation cylinder was 0.6 MPa.Under these conditions,the seedling taking effect was significantly improved:the blockage rate was 2.46%,the breakage rate was 3.18%,and the seedling taking success rate was 94.36%.The optimal parameter combination was verified by the experiment:the average blockage rate was 3.23%,the average breakage rate was 3.68%,and the average success rate was 93.09%.Compared with the orthogonal experiment,the relative success rate error was 1.27%,indicating that the device has high stability.This study will provide a reference for the design of automatic vegetable transplanters.展开更多
Retinitis pigmentosa(RP)is characterized by progressive photoreceptor cells death accelerated by the proliferation and activation of microglia pathologically.No consensus exists on the treatment.Minocycline is recogni...Retinitis pigmentosa(RP)is characterized by progressive photoreceptor cells death accelerated by the proliferation and activation of microglia pathologically.No consensus exists on the treatment.Minocycline is recognized as a microglia inhibitor with great anti-inflammatory and neuro-protective functions.However,efficacy of minocycline in RP patients is lacking.We conducted a prospective,open-label,and single-arm trial,in which daily oral minocycline of 100 mg was administered for 12 months in RP patients with light-adapted 30 Hzflicker electroretinography(ERG)amplitude>0µV in at least one eye(NCT04068207).The primary outcome was the proportion of participants with improvement in the ERG amplitude at month 12.The secondary outcomes included improvements of the following items:other ERGs amplitudes,visualfield,best-corrected visual acuity,contrast sensitivity,color vision,and NEI-VFQ-25.35 of 288 patients met inclusive criteria were enrolled(median[IQR]age,36[31-45]years;17 female[48.6%]).32 participants completed all examinations,while 3 participants completed the 12-month online visit via conducting NEIVFQ-25.The primary outcome showed improvement was 34.3%(12 of 35[95%CI 19.1-52.2]).Similarly,all secondary outcomes showed improvements.Adverse events were reported in 22 participants(62.9%)and were all resolved without extra medication during the study period.No severe adverse events were recorded.Ourfindings identified daily oral minocycline of 100 mg for 12 months was beneficial in improving the visual function of RP patients with good safety.This study indicates minocycline may be a promising therapy for RP,but a randomized controlled trial is still needed of further exploration.展开更多
Comprehensive SummaryThe detection of critical endogenous species, such as bacteria in microenvironments in the body, requires better imaging tools for visualization and monitoring of biological events. Bioluminescenc...Comprehensive SummaryThe detection of critical endogenous species, such as bacteria in microenvironments in the body, requires better imaging tools for visualization and monitoring of biological events. Bioluminescence imaging is the most popular strategy for obtaining real-time in living cells and organisms. Herein, we introduced a nitroaryl group on the C-3 position and a hydroxy group at the C-6 phenyl ring on furimazine to report the first bioluminescent probe (7) based on NanoLuc-furimazine bioluminescent pair for the detection of nitroreductase in bacteria. The probe, which possessed up to 560-fold intensity increase with a low detection limit of 16 ng/mL of nitroreductase, has the most efficient uncage efficiency in comparison with other bioluminescent congeners, thus enabling highly selective and sensitive visualization of NTR activity in a panel of clinical priority pathogens. Additionally, imaging of the recombinant strain as well as the NTR from mouse feces indicated the potential of this probe in the application of different mouse disease models.展开更多
Efficient reconstruction of severe cutaneous wounds necessitates the orchestration of effective cell-mediated matrix remodeling and robust protection against microbial invasion.Herein,we engineered a near-infrared lig...Efficient reconstruction of severe cutaneous wounds necessitates the orchestration of effective cell-mediated matrix remodeling and robust protection against microbial invasion.Herein,we engineered a near-infrared light(NIR)-stimulated,thermo-responsive bilayer system based on a drug-loaded hydrogel with a thermal-responsive temperature of~42℃ as the matrix layer and an antibacterial nanofibrous mat as the top layer.The matrix layer integrates basic fibroblast growth factor(bFGF)-loaded thermosensitive gelatin(Gel)hydrogel with polydopamine-Cu^(2+)coated short nanofibers(P@SF).Upon NIR exposure,P@SF elicits a photothermal effect,causing a rapid increase in temperature by 13.4℃ within 1 min at a power density of 0.75 W/cm^(2),which triggers the gel-sol transition of Gel and controls the release of bFGF.This,in turn,enhances fibroblast and endothelial cells ingrowth into the hydrogel,fostering cell functionalization and matrix remodeling.The top layer consists of poly(L-lactide-co-caprolactone)nanofibers functionalized with lysine-doped polydopamine and poly-l-lysine.It possesses antibacterial efficacy by isolating,controlling(76.23%for E.coli and 89.16%for S.aureus),and eliminating bacteria upon NIR activation.In rat skin wound models,this NIR-responsive smart bilayer system prevents S.aureus-mediated bacterial infection(indicative of reduced IL-6 expression),regulates CD31-positive neovascularization,and facilitates collagen remodeling for skin regeneration.In summary,this study introduces a novel strategy,inspired by the centralization of authority,for developing a smart thermo-responsive system with promising potential for the effective reconstruction of severe cutaneous wounds.展开更多
This study aims to elucidate the formation mechanism of the goodwill measurement paradox and assess the impact of M&A synergy effects on goodwill measurement.Drawing upon empirical evidence from case studies,such ...This study aims to elucidate the formation mechanism of the goodwill measurement paradox and assess the impact of M&A synergy effects on goodwill measurement.Drawing upon empirical evidence from case studies,such as the Geely-Volvo acquisition,and broader empirical research on listed companies,the study seeks to offer practical guidance for refining industry-specific goodwill measurement standards within the registration system.Based on the"Institutional Environment-Synergy Effect-Goodwill Measurement"analytical framework,this study selects 528 non-same-control M&A samples of A-share listed companies from 2018 to 2023 as the research objects,and uses principal component analysis and a moderated mediation model to empirically test the impact of operational,financial,and management synergy effects on goodwill measurement,as well as the moderating roles of industry heterogeneity and policy changes.The conclusions are as follows:1.The current"difference method"in goodwill measurement shows a significant deviation,with non-synergistic premiums accounting for 21.5%,and reaching as high as 34.2%in technology-intensive industries.2.Operational,financial,and tax synergy effects all have a positive impact on goodwill measurement,with operational synergy being the most significant(coefficient 0.315***),amplifying to 0.471***in technology-intensive industries.Synergy effects are mainly transmitted through M&A premiums,with the mediating effect of operational synergy accounting for 42.8%.3.After the policy strengthening in 2019,the correlation between synergy effects and goodwill measurement increased by 12.5%,but technology-intensive industries still have a high impairment rate of 15.2%,indicating that policies have yet to fully eradicate the disparities in measurement risks among industries.4.This study is the first to quantify the moderating effects of policy changes and industry attributes on goodwill measurement,theoretically unveiling the core of the goodwill measurement paradox,and practically offering crucial guidance for refining relevant regulations,enhancing valuationtion systems,and formulating regulatory policies.展开更多
Vietnam has recently become a major draw for foreign investment,especially from Chinese firms.This can be attributed to its booming economy,strategic location,and increasingly favorable investment policies.This analys...Vietnam has recently become a major draw for foreign investment,especially from Chinese firms.This can be attributed to its booming economy,strategic location,and increasingly favorable investment policies.This analysis explores how Vietnam's tax incentives enhance its appeal to foreign investors,focusing on the varied regional and industry-specific effects of corporate income tax incentives.Research reveals Vietnam has significantly boosted its attractiveness to foreign investment by steadily lowering corporate income tax rates—from 25%-45%in the 1990s to a flat 20%by 2016.It also implemented differentiated incentives,including a 10%tax rate in economic zones,along with periods of tax exemption and reduction.At the regional level,tax incentives in economic zones,high-tech parks,and less developed areas have effectively guided Foreign Direct Investment(FDI).However,the impact of these policies has waned in more established regions like Ho Chi Minh City.Across industries,targeted tax exemptions and reductions in high-tech,environmental protection,and infrastructure sectors have successfully spurred industrial advancement.Nonetheless,challenges such as intricate tax regulations,varying local interpretations,and global tax reforms like the OECD global minimum tax introduce compliance risks and policy uncertainties.This research empirically confirms a positive link between tax incentives and inflows of foreign investment,as well as Gross Regional Domestic Product(GRDP).It also highlights the critical need to dynamically balance policy benefits and associated risks.This study offers a theoretical framework for foreign enterprises to refine their investment strategies in Vietnam.It also provides valuable insights for other Southeast Asian nations developing competitive tax policies.展开更多
Heterogeneous two-dimensional layered membranes reconstructed fromnatural or synthetic van derWaals materials enable novel ion transport mechanisms by coupling with the chemical and optoelectronic properties of the la...Heterogeneous two-dimensional layered membranes reconstructed fromnatural or synthetic van derWaals materials enable novel ion transport mechanisms by coupling with the chemical and optoelectronic properties of the layered constituents.Here,we report a light-driven and pH-dependent bidirectional ion transport phenomenon through porphyrin metal–organic framework(PMOF)and transition metal dichalcogenides-based multilayer van der Waals heterostructures with sub-nanometer ionic channels.展开更多
The viability of fan and natural ventilation,combined with evaporative cooling,was investigated using a simulation model and weather data for thirty-seven locations in the world(mostly in China).And the geographical d...The viability of fan and natural ventilation,combined with evaporative cooling,was investigated using a simulation model and weather data for thirty-seven locations in the world(mostly in China).And the geographical distribution pattern of viable cooling technologies was examined in China.The model used was based on a simplified steady-state heat balance of a greenhouse,and weather data were from corresponding meteorological organizations.The evapotranspiration coefficient used two values of 0.5 and 1.0,and ventilation rates for natural ventilation were based on two empirically constructed equations.The results suggested that the viability of various cooling technologies depended largely on local weather,although evapotranspiration coefficient and ventilation characteristics of natural ventilation also played important roles.Some locations were sensitive to evapotranspiration coefficient and ventilation rate while some were not.The locations which were not sensitive to evapotranspiration coefficient and ventilation rate could choose the most economical technology to meet the cooling minimum,but these locations which were sensitive required evaporative cooling and/or forced ventilation.A detailed examination of the geographical pattern of viable cooling technologies was conducted for China.The results suggest that high altitude general provides a cooling advantage.展开更多
In the era of digital economy,data and intelligent algorithms are driving profound changes in the economic field,which also presents new challenges for the cultivation of MPAcc talents.This paper focuses on this issue...In the era of digital economy,data and intelligent algorithms are driving profound changes in the economic field,which also presents new challenges for the cultivation of MPAcc talents.This paper focuses on this issue,analyzing the deficiencies in the current MPAcc talent cultivation system in terms of curriculum design,teaching methods,faculty teams,and school-enterprise cooperation.At the same time,it deeply analyzes the reconstruction requirements for accounting talent education in the digital economy era in terms of knowledge structure,comprehensive ability,and professional quality.Taking the University of Malaya as a case study,this paper analyzes the key points of its MPAcc education reform,including innovative curriculum design,the adoption of diversified teaching methods,optimization of faculty team construction,and deepening of school-enterprise cooperation.It also provides specific optimization paths,such as improving the dual-mentor system,promoting the construction of practice bases,integrating professional qualification certification,and broadening international horizons.This paper aims to provide ideas for the reconstruction and model optimization of China's accounting talent cultivation system,helping the accounting industry achieve transformation and upgrading.展开更多
Recently,fragile topology[1–11]and its important role in the properties of twisted bilayer graphene[8],non-Abelian topology[9],flat bands[10]and related emergent phases have attracted much attention,and led to discov...Recently,fragile topology[1–11]and its important role in the properties of twisted bilayer graphene[8],non-Abelian topology[9],flat bands[10]and related emergent phases have attracted much attention,and led to discoveries that connect band topology with correlated electron states[11,12]such as superconductivity[12].Interestingly,the band topology can impose constraints on the superconducting order parameters as revealed by recent studies[12].Fragile topological phases are characterized by nontrivial signatures in either the Wilson loops[3,6]or the band representations[2,3,13]but can be connected with some obstructed atomic insulator phases,which are trivial insulators with charge centers away from atoms,via adding some trivial bands[2].It has been shown that fragile topological insulators do not have robust edge states,imposing challenges on their experimental signatures.Later,it was proposed that local gauge flux insertion[4]or twisted boundary conditions[14,15]can be a useful tool to probe the fragile topology.However,neither local gauge flux insertion nor the twisted boundary condition is feasible in genuine condensed matter experimental conditions.展开更多
基金supported by grants from the National Natural Science Foundation of China(82002351,82394442,82130070,82272442)funded by the Innovation Capability Support Program of Shaanxi Province(2024SF-LCZX-16)+2 种基金the Shaanxi Province Health Scientific Research Innovation Ability Promotion Plan(2024PT-12)the Independent Exploration and Innovation Project of Xi’an Jiaotong University(xzy012023121)the project of Xi’an Postdoctoral Innovation Base.
文摘Osteoarthritis(OA)is one of the most common degenerative joint diseases in the elderly,increasing in prevalence and posing a substantial socioeconomic challenge,while no disease-modifying treatments available.Better understanding of the early molecular events will benefit the early-stage diagnosis and clinical therapy.Here,we observed the nucleus accumulation of ZBTB20,a member of ZBTB-protein family,in the chondrocytes of early-stage OA.Chondrocytes-specific depletion of Zbtb20 in adult mice attenuated DMM-induced OA progress,restored the balance of extracellular matrix anabolism and catabolism.The NF-κB signaling mediated disturbance of ECM maintenance by ZBTB20 requires its suppression of Pten and consequent PI3K-Akt signaling activation.Furthermore,the subcellular localization of ZBTB20 was modulated by the kinase LATS1.Independent approaches to modulating ZBTB20 via utilizing TRULI and DAPA can restore ECM homeostasis,improving the abnormal behavior and moderating cartilage degeneration.The compounds TRULI and DAPA modulating ZBTB20 may serve as anti-OA drugs.
基金This study is supported by the National Nature Science Foundation of China(81101432 and 81272036).
文摘Keloids are a notorious fibroproliferative disorder that may cause cosmetic concerns and life inconvenience.Various methods such as surgery,injection,and laser have been used;however,single treatments are at risk of recurrence;therefore,comprehensive therapy is the better solution.Here,we focused on the management of different medical interventions according to subjective and objective conditions of keloid patients and summarized several clinical comprehensive strategies based on our clinical experience.One original concept of laser combined with radiotherapy was also introduced as a promising method,especially for wide-based pathological scars.
基金This study was supported by the National Natural Science Foundation(grant no.81671921)Shanghai Municipal Key Clinical Specialty(grant no.shslczdzk00901).
文摘Keloids are a fibroproliferative disorder of the skin and can cause physical discomfort and psychological burden.Apart from local factors such as skin tension and infection,increasing evidence has suggested that systemic endocrine factors also contribute to the emergence and development of keloids.Hormone disorders have long been suspected to be a risk factor;however,previous studies have mainly focused on the role of female hormones and neglected the critical role of male hormones.As we reviewed the published literature addressing sex steroids in pathological scars,we speculated that androgens(i.e.,male hormones)could become actively involved through sebum-associated hypersensitivity reactions and acne-derived skin lesions,resulting in persistent cutaneous inflammation.This hypothesis was also supported by previous in vitro studies,in which elevated androgen levels and androgenic receptors were detected in keloid tissues.Moreover,relief of pain and pruritus has been observed in patients with keloids who accidently received anti-androgen treatment for other irrelevant indications.Thus,we propose that androgen-related disorders are critical in the pathogenesis of keloids,and systemic treatment targeting sex hormones may provide long-term benefits for predisposed patients with multiple keloids.
基金supported by the Fundamental Research Fund of the Chinese Academy of Agricultural Sciences at the Institute Level(Grant No.S202409)Jiangsu Modern Agricultural Machinery Equipment and Technology Demonstration and Promotion Project(Grant No.NJ2023-11)+2 种基金National Key R&D Program of China(Grant No.2023YFD2300700)Key Laboratory of Agricultural Equipment for Hilly and Mountainous Areas in Southeastern China(Co-construction by Ministry and Province)Ministry of Agriculture and Rural Affairs(Grant No.QSKF2023006).
文摘Aiming at the problems of low success rate and high seedling injury rate of automatic vegetable transplanting,this study focused on cabbage substrate block seedlings and developed a progressive push-out automatic seedling device controlled by a PLC system.Based on the friction mechanical properties of seedlings-tray during seedling taking,the collision rebound theoretical analysis of substrate block seedling delivery and the finite element simulation analysis of the seedling taking mechanism were carried out to determine the conditions for stable seedling taking and delivery of the device and the working parameters of the key mechanisms.To evaluate individual parameter effects,a test bench was built,and the effective ranges of key factors were subsequently determined.Three key experimental factors,the inclination angle of the limit guide plate,the seedling separation channel width,and the seedling separation cylinder pressure,were investigated using an L9(34)orthogonal array design with blockage rate and breakage rate as evaluation metrics.The range and variance analysis methods were employed to determine the relative significance of each factor’s influence on the performance indicators.The optimal parameters were determined as:the inclination angle of the limiting guide plate was 3.5°,the width of the seedling separation channel was 50 mm,and the pressure of the seedling separation cylinder was 0.6 MPa.Under these conditions,the seedling taking effect was significantly improved:the blockage rate was 2.46%,the breakage rate was 3.18%,and the seedling taking success rate was 94.36%.The optimal parameter combination was verified by the experiment:the average blockage rate was 3.23%,the average breakage rate was 3.68%,and the average success rate was 93.09%.Compared with the orthogonal experiment,the relative success rate error was 1.27%,indicating that the device has high stability.This study will provide a reference for the design of automatic vegetable transplanters.
基金supported by the Sun Yat-sen University Clinical Research 5010 Program(2018012).
文摘Retinitis pigmentosa(RP)is characterized by progressive photoreceptor cells death accelerated by the proliferation and activation of microglia pathologically.No consensus exists on the treatment.Minocycline is recognized as a microglia inhibitor with great anti-inflammatory and neuro-protective functions.However,efficacy of minocycline in RP patients is lacking.We conducted a prospective,open-label,and single-arm trial,in which daily oral minocycline of 100 mg was administered for 12 months in RP patients with light-adapted 30 Hzflicker electroretinography(ERG)amplitude>0µV in at least one eye(NCT04068207).The primary outcome was the proportion of participants with improvement in the ERG amplitude at month 12.The secondary outcomes included improvements of the following items:other ERGs amplitudes,visualfield,best-corrected visual acuity,contrast sensitivity,color vision,and NEI-VFQ-25.35 of 288 patients met inclusive criteria were enrolled(median[IQR]age,36[31-45]years;17 female[48.6%]).32 participants completed all examinations,while 3 participants completed the 12-month online visit via conducting NEIVFQ-25.The primary outcome showed improvement was 34.3%(12 of 35[95%CI 19.1-52.2]).Similarly,all secondary outcomes showed improvements.Adverse events were reported in 22 participants(62.9%)and were all resolved without extra medication during the study period.No severe adverse events were recorded.Ourfindings identified daily oral minocycline of 100 mg for 12 months was beneficial in improving the visual function of RP patients with good safety.This study indicates minocycline may be a promising therapy for RP,but a randomized controlled trial is still needed of further exploration.
基金supported by the Program of the National Natural Science Foundation of China(No.22177052,Y.Zhang,No.82074136,J.Guo,No.82272340,W.Chen)the Joint Training Program for Graduated Students of the Institute of Translational Research and Drug Innovation(X.Shi).
文摘Comprehensive SummaryThe detection of critical endogenous species, such as bacteria in microenvironments in the body, requires better imaging tools for visualization and monitoring of biological events. Bioluminescence imaging is the most popular strategy for obtaining real-time in living cells and organisms. Herein, we introduced a nitroaryl group on the C-3 position and a hydroxy group at the C-6 phenyl ring on furimazine to report the first bioluminescent probe (7) based on NanoLuc-furimazine bioluminescent pair for the detection of nitroreductase in bacteria. The probe, which possessed up to 560-fold intensity increase with a low detection limit of 16 ng/mL of nitroreductase, has the most efficient uncage efficiency in comparison with other bioluminescent congeners, thus enabling highly selective and sensitive visualization of NTR activity in a panel of clinical priority pathogens. Additionally, imaging of the recombinant strain as well as the NTR from mouse feces indicated the potential of this probe in the application of different mouse disease models.
基金support by Shandong Provincial Natural Science Foundation(Grant No ZR2024QH150,ZR2024YQ068)Taishan Scholars Program of Shandong Province(Grant No tsqn202306272)+5 种基金National Natural Science Foundation of China(Grant No 82302388)National Key Research and Development Project of China(Grant No 2023YFFO715101)Qingdao Natural Science Foundation(Grant No 23-2-1-132-zyyd-jch)the Leading Project of Science and Technology of Yantai Development Zone(Grant No 2021RC016)National Key RD Program of China(2021YFF1201100)Hubei Key Laboratory of Biomass Fibers&Eco-Dyeing&Finishing(Wuhan Textile University,Grant No STRZ202322).
文摘Efficient reconstruction of severe cutaneous wounds necessitates the orchestration of effective cell-mediated matrix remodeling and robust protection against microbial invasion.Herein,we engineered a near-infrared light(NIR)-stimulated,thermo-responsive bilayer system based on a drug-loaded hydrogel with a thermal-responsive temperature of~42℃ as the matrix layer and an antibacterial nanofibrous mat as the top layer.The matrix layer integrates basic fibroblast growth factor(bFGF)-loaded thermosensitive gelatin(Gel)hydrogel with polydopamine-Cu^(2+)coated short nanofibers(P@SF).Upon NIR exposure,P@SF elicits a photothermal effect,causing a rapid increase in temperature by 13.4℃ within 1 min at a power density of 0.75 W/cm^(2),which triggers the gel-sol transition of Gel and controls the release of bFGF.This,in turn,enhances fibroblast and endothelial cells ingrowth into the hydrogel,fostering cell functionalization and matrix remodeling.The top layer consists of poly(L-lactide-co-caprolactone)nanofibers functionalized with lysine-doped polydopamine and poly-l-lysine.It possesses antibacterial efficacy by isolating,controlling(76.23%for E.coli and 89.16%for S.aureus),and eliminating bacteria upon NIR activation.In rat skin wound models,this NIR-responsive smart bilayer system prevents S.aureus-mediated bacterial infection(indicative of reduced IL-6 expression),regulates CD31-positive neovascularization,and facilitates collagen remodeling for skin regeneration.In summary,this study introduces a novel strategy,inspired by the centralization of authority,for developing a smart thermo-responsive system with promising potential for the effective reconstruction of severe cutaneous wounds.
文摘This study aims to elucidate the formation mechanism of the goodwill measurement paradox and assess the impact of M&A synergy effects on goodwill measurement.Drawing upon empirical evidence from case studies,such as the Geely-Volvo acquisition,and broader empirical research on listed companies,the study seeks to offer practical guidance for refining industry-specific goodwill measurement standards within the registration system.Based on the"Institutional Environment-Synergy Effect-Goodwill Measurement"analytical framework,this study selects 528 non-same-control M&A samples of A-share listed companies from 2018 to 2023 as the research objects,and uses principal component analysis and a moderated mediation model to empirically test the impact of operational,financial,and management synergy effects on goodwill measurement,as well as the moderating roles of industry heterogeneity and policy changes.The conclusions are as follows:1.The current"difference method"in goodwill measurement shows a significant deviation,with non-synergistic premiums accounting for 21.5%,and reaching as high as 34.2%in technology-intensive industries.2.Operational,financial,and tax synergy effects all have a positive impact on goodwill measurement,with operational synergy being the most significant(coefficient 0.315***),amplifying to 0.471***in technology-intensive industries.Synergy effects are mainly transmitted through M&A premiums,with the mediating effect of operational synergy accounting for 42.8%.3.After the policy strengthening in 2019,the correlation between synergy effects and goodwill measurement increased by 12.5%,but technology-intensive industries still have a high impairment rate of 15.2%,indicating that policies have yet to fully eradicate the disparities in measurement risks among industries.4.This study is the first to quantify the moderating effects of policy changes and industry attributes on goodwill measurement,theoretically unveiling the core of the goodwill measurement paradox,and practically offering crucial guidance for refining relevant regulations,enhancing valuationtion systems,and formulating regulatory policies.
文摘Vietnam has recently become a major draw for foreign investment,especially from Chinese firms.This can be attributed to its booming economy,strategic location,and increasingly favorable investment policies.This analysis explores how Vietnam's tax incentives enhance its appeal to foreign investors,focusing on the varied regional and industry-specific effects of corporate income tax incentives.Research reveals Vietnam has significantly boosted its attractiveness to foreign investment by steadily lowering corporate income tax rates—from 25%-45%in the 1990s to a flat 20%by 2016.It also implemented differentiated incentives,including a 10%tax rate in economic zones,along with periods of tax exemption and reduction.At the regional level,tax incentives in economic zones,high-tech parks,and less developed areas have effectively guided Foreign Direct Investment(FDI).However,the impact of these policies has waned in more established regions like Ho Chi Minh City.Across industries,targeted tax exemptions and reductions in high-tech,environmental protection,and infrastructure sectors have successfully spurred industrial advancement.Nonetheless,challenges such as intricate tax regulations,varying local interpretations,and global tax reforms like the OECD global minimum tax introduce compliance risks and policy uncertainties.This research empirically confirms a positive link between tax incentives and inflows of foreign investment,as well as Gross Regional Domestic Product(GRDP).It also highlights the critical need to dynamically balance policy benefits and associated risks.This study offers a theoretical framework for foreign enterprises to refine their investment strategies in Vietnam.It also provides valuable insights for other Southeast Asian nations developing competitive tax policies.
基金supported by the National Natural Science Foundation of China(22027805 and 22274024)the Major Project of Science and Technology of Fujian Province(2020HZ06006)+1 种基金the Young Elite Scientist Sponsorship Program by CAST(YESS20200110)China Postdoctoral Science Foundation(2022M720737 and 2021T140117)。
基金supported by the National Natural Science Foundation of China(no.21975268).W.G.received a distinguished fellowship from the Youth Innovation Promotion Association of CAS.Prof.Feng Bai at Henan University is acknowledged for beneficial discussion.Profs.Gang Xu and Guan-e Wang at Fujian Institute of Research on the Structure of Matter,CAS are also acknowledged for their help with the GIXRD tests.
文摘Heterogeneous two-dimensional layered membranes reconstructed fromnatural or synthetic van derWaals materials enable novel ion transport mechanisms by coupling with the chemical and optoelectronic properties of the layered constituents.Here,we report a light-driven and pH-dependent bidirectional ion transport phenomenon through porphyrin metal–organic framework(PMOF)and transition metal dichalcogenides-based multilayer van der Waals heterostructures with sub-nanometer ionic channels.
基金The authors acknowledge that this work was financially supported by the National Key Research and Development Program of China(Grant No.2017YFD0201607)the China Agriculture Research System(CARS-23-B12).
文摘The viability of fan and natural ventilation,combined with evaporative cooling,was investigated using a simulation model and weather data for thirty-seven locations in the world(mostly in China).And the geographical distribution pattern of viable cooling technologies was examined in China.The model used was based on a simplified steady-state heat balance of a greenhouse,and weather data were from corresponding meteorological organizations.The evapotranspiration coefficient used two values of 0.5 and 1.0,and ventilation rates for natural ventilation were based on two empirically constructed equations.The results suggested that the viability of various cooling technologies depended largely on local weather,although evapotranspiration coefficient and ventilation characteristics of natural ventilation also played important roles.Some locations were sensitive to evapotranspiration coefficient and ventilation rate while some were not.The locations which were not sensitive to evapotranspiration coefficient and ventilation rate could choose the most economical technology to meet the cooling minimum,but these locations which were sensitive required evaporative cooling and/or forced ventilation.A detailed examination of the geographical pattern of viable cooling technologies was conducted for China.The results suggest that high altitude general provides a cooling advantage.
基金Supported by the Teaching Reform Project of Guangxi University of Finance and Economics(2024XJJGYB21)。
文摘In the era of digital economy,data and intelligent algorithms are driving profound changes in the economic field,which also presents new challenges for the cultivation of MPAcc talents.This paper focuses on this issue,analyzing the deficiencies in the current MPAcc talent cultivation system in terms of curriculum design,teaching methods,faculty teams,and school-enterprise cooperation.At the same time,it deeply analyzes the reconstruction requirements for accounting talent education in the digital economy era in terms of knowledge structure,comprehensive ability,and professional quality.Taking the University of Malaya as a case study,this paper analyzes the key points of its MPAcc education reform,including innovative curriculum design,the adoption of diversified teaching methods,optimization of faculty team construction,and deepening of school-enterprise cooperation.It also provides specific optimization paths,such as improving the dual-mentor system,promoting the construction of practice bases,integrating professional qualification certification,and broadening international horizons.This paper aims to provide ideas for the reconstruction and model optimization of China's accounting talent cultivation system,helping the accounting industry achieve transformation and upgrading.
基金supports from the National Key R&D Program of China(2022YFA1404400)the National Natural Science Foundation of China(12125504 and 12074281)+5 种基金the“Hundred Talents Program”of the Chinese Academy of Sciencesthe Priority Academic Program Development(PAPD)of Jiangsu Higher Education Institutionssupported by the National Natural Science Foundation of China(12274005)National Key R&D Program of China(2021YFA1401900)supported by the Fundamental Research Funds for the Central Universities(30923010207)the National Natural Science Foundation of China(12302112)。
文摘Recently,fragile topology[1–11]and its important role in the properties of twisted bilayer graphene[8],non-Abelian topology[9],flat bands[10]and related emergent phases have attracted much attention,and led to discoveries that connect band topology with correlated electron states[11,12]such as superconductivity[12].Interestingly,the band topology can impose constraints on the superconducting order parameters as revealed by recent studies[12].Fragile topological phases are characterized by nontrivial signatures in either the Wilson loops[3,6]or the band representations[2,3,13]but can be connected with some obstructed atomic insulator phases,which are trivial insulators with charge centers away from atoms,via adding some trivial bands[2].It has been shown that fragile topological insulators do not have robust edge states,imposing challenges on their experimental signatures.Later,it was proposed that local gauge flux insertion[4]or twisted boundary conditions[14,15]can be a useful tool to probe the fragile topology.However,neither local gauge flux insertion nor the twisted boundary condition is feasible in genuine condensed matter experimental conditions.
