BACKGROUND Depression is a prevalent psychological issue in adolescents that is significantly related to negative life events(NLEs)and dysfunctional attitudes.High levels of social support can significantly buffer NLE...BACKGROUND Depression is a prevalent psychological issue in adolescents that is significantly related to negative life events(NLEs)and dysfunctional attitudes.High levels of social support can significantly buffer NLEs’effect on depression.Currently,there is limited research on how social support moderates the relationship between NLEs,dysfunctional attitudes,and depression in adolescents in China.It is imperative to investigate this moderating effect to mitigate dysfunctional attitudes in adolescent undergoing depressive mood,ultimately enhancing their overall mental health.AIM To investigate the relationship and underlying mechanisms between specific dysfunctional attitudes,social support,and depression among Chinese adolescents.METHODS This is a cross-sectional study which selected five middle schools in Shandong Province for investigation in March 2022.Participants included 795 adolescents(49.87%male,mage=15.15,SD=1.84,age range=11-18 years old).All participants completed the Dysfunctional Attitude Scale,Adolescent Life Event Scale,Beck Depression Inventory,and Social Support Rating Scale.A moderated mediation model was conducted to examine the relationship between specific dysfunctional attitudes,social support,and depression.RESULTS Results indicated that NLEs affected depression through the mediating role of specific dysfunctional attitudes(autonomy attitudesβ=0.21;perfectionismβ=0.25).Moreover,social support was found to moderate the mediating effect between NLEs,specific dysfunctional attitudes,and depressive symptoms(autonomy attitudes b2=-0.08;perfectionism b2=-0.09).CONCLUSION Dysfunctional attitudes mediated and social support moderated the relationship between NLEs and depression.Social support can buffer depression symptoms among adolescents with autonomy attitudes and perfectionism.展开更多
Internet gaming disorder(IGD)among junior high school students is an increasingly prominent mental health concern.It is important to look for influences behind internet gaming disorder tendency(IGDT)in the junior high...Internet gaming disorder(IGD)among junior high school students is an increasingly prominent mental health concern.It is important to look for influences behind internet gaming disorder tendency(IGDT)in the junior high school student population.The present study aimed to reveal the explanatory mechanisms underlying the association between parental psychological control(PPC)and internet gaming disorder tendency among junior high school students by testing the mediating role of core self-evaluation(CSE)and the moderating role of intentional self-regulation(ISR).Participants in present study were 735 Chinese junior high school students who completed offline self-report questionnaires on parental psychological control,core self-evaluation,intentional self-regulation,and Internet gaming disorder tendency.Analyses were conducted via mediation and moderated mediation.The results showed that:(1)Parental psychological control was positively related to junior high school students’Internet gaming disorder tendency.Core self-evaluation,and intentional self-regulation were negatively related to junior high school students’Internet gaming disorder tendency,respectively.(2)Core self-evaluation partially mediated the relationship between parental psychological control and junior high school students’Internet gaming disorder tendency.(3)Intentional self-regulation moderated the association between parental psychological control and Internet gaming disorder tendency,as well as the relationships between parental psychological control and core self-evaluation and core self-evaluation and Internet gaming disorder tendency in the mediated model.Based on these findings,we believe that there is a need to weaken parental psychological control,strengthen junior high school students’core self-evaluation and intentional self-regulation,and to recognize the important role of parents as well as their children’s personal positive traits in the healthy development of junior high school students.展开更多
A 20 - DOF hybrid stress element based upon Mindlin plate theory is developed using the optimization design method for thin and moderately thick plates. Numerical tests consist of the convergency and performance to th...A 20 - DOF hybrid stress element based upon Mindlin plate theory is developed using the optimization design method for thin and moderately thick plates. Numerical tests consist of the convergency and performance to the plates with arbitrary thickness and shape and of the ultimate thin plate problems.展开更多
A significant portion of emerging adults do not achieve recommended levels of physical activity (PA). Previous studies observedassociations between features of emerging adulthood and PA levels, while the potential psy...A significant portion of emerging adults do not achieve recommended levels of physical activity (PA). Previous studies observedassociations between features of emerging adulthood and PA levels, while the potential psychological mechanisms that mightexplain this phenomenon are not fully understood. In this context, there is some evidence that situated decisions towardphysical activity (SDPA) and exercise-intensity tolerance might influence PA level. To provide empirical support for thisassumption, the current study investigated whether (i) features of emerging adulthood are linked to SDPA, which, in turn,might affect PA engagement;(ii) exercise-intensity tolerance moderate the relationship between SDPA and PA level;and (iii)SDPA is a mediator of the relationship between features of emerging adulthood and PA levels under the prerequisite thatexercise-intensity tolerance moderates the link between SDPA and PA engagement. In this study a group of 1,706 Chinesecollege students was recruited and asked to complete a set of questionnaires assessing their SDPA, PA levels, exercise-intensitytolerance, and features associated with emerging adulthood, namely Self-exploration, Instability, and Possibility. Our resultsindicated that SDPA positively predicted PA levels and this relationship became stronger when exercise-intensity tolerance wasused as a moderator. Furthermore, it was observed that individuals with a higher level of Instability and a lower level ofPossibility during emerging adulthood exhibited a lower level of SDPA. Taken together, the results of our study providefurther insights on a potential psychological mechanism linking features of emerging adulthood and physical activity.展开更多
The digital economy,which was born during the late third technological revolution,has caused significant economic and societal changes.Amid sluggish global economic growth,China’s economy is facing upgrades and trans...The digital economy,which was born during the late third technological revolution,has caused significant economic and societal changes.Amid sluggish global economic growth,China’s economy is facing upgrades and transformations.The sample selection for this study was conducted from 2013 to 2020.Data related to the digital economy and servitization of the industrial structure of 30 Chinese provinces,municipalities,and autonomous regions were collected.This study presents the human capital variable,based on which an econometric analysis was conducted,and examines its moderating effect.The findings indicate that even after the replacement variable indicator’s robustness test,the relationship between the digital economy and the servitization of industrial structures remains unchanged.This study demonstrats that the quality of human capital plays a positive role in this effect.Finally,a heterogeneity test demonstrated that there are different pathways for the impact of the digital economy on the servitization of industrial structures in the eastern,central,and western regions.This study provides evidence to help researchers understand the moderating utility of human capital.展开更多
In the context of global carbon neutrality,new energy vehicle promotion(NEVP)has become an important means of reducing carbon emissions.This paper constructs a theoretical model and uses panel data on NEVP in 21 count...In the context of global carbon neutrality,new energy vehicle promotion(NEVP)has become an important means of reducing carbon emissions.This paper constructs a theoretical model and uses panel data on NEVP in 21 countries from 2012 to 2018 to empirically examine the green effect of NEVP.The results indicate the following:(1)NEVP significantly reduces greenhouse gases emissions,and the green effect can be transmitted and diffused through a direct path.(2)Replacing fuel-fired vehicles and accelerating the end-of-life vehicle scrapping process significantly conducted the green effect,and aggravating traffic congestion was not statistically significant.(3)The transmission mechanism of the green effect is regulated by regional economic heterogeneity.In regions with better development of fuel-fired vehicles,the transmission of the green effect is subject to the elimination of fuel-fired vehicles and traffic congestion governance,and the transmission efficiency is low.However,regions with a relatively weak fuel-fired automobile industry foundation show a strong“advantage of backwardness”,and the green effect is more prominent.This means that global NEVP should be further accelerated to achieve the green effect and the goal of global carbon neutrality.展开更多
Background:Adolescents frequently engage in Non-Suicidal Self-Injury(NSSI),with recent trends indicating an increase in this behavior.At the same time,Chinese adolescents have a higher incidence of NSSI than Western a...Background:Adolescents frequently engage in Non-Suicidal Self-Injury(NSSI),with recent trends indicating an increase in this behavior.At the same time,Chinese adolescents have a higher incidence of NSSI than Western adolescents.Therefore,it is necessary to explore the relationship between interparental conflict and NSSI among adolescents within the context of Chinese families.Methods:The research sample comprised 755 senior high school students(46.62%male;age M=16.82,SD=0.94 years)who completed the Interparental Conflict Child Perception Scale(CPIC),Adolescent Self-Injury Behavior Questionnaire(ASHS),Toronto Alexithymia Scale-20(TAS-20),and Scale of Adolescent Resilience(RSCA).Results:Findings suggest that interparental conflict is a significant positive predictor of NSSI(r=0.22,p<0.01).Alexithymia mediates the relation between interparental conflict and NSSI(effect size=0.09,95%CI[0.05,0.13]).Additionally,resilience moderates both the direct relation(β=−0.08,p<0.05)and the latter half of the mediating pathway(β=−0.08,p<0.05)in the moderated mediation model.Conclusion:This study indicates that interparental conflict have an impact on adolescents’NSSI in Chinese families,and alexithymia and resilience play important roles in the relationship.These findings offer valuable guidance for the prevention and intervention efforts targeting NSSI among adolescents in China and in similar family contexts.展开更多
This study explores the role of financial support in the digital transformation of Chinese A-share-listed companies from 2001 to 2020.By utilizing the moderating effect model and threshold regression model,this study ...This study explores the role of financial support in the digital transformation of Chinese A-share-listed companies from 2001 to 2020.By utilizing the moderating effect model and threshold regression model,this study finds the following results:(1)Digital transformation positively impacts innovation,and the support of banking and capital markets further strengthens this impact.(2)With the development of banking and capital markets,the impact of digital transformation on innovation changes from negative to positive,which is also reflected in the subsamples of Eastern companies,small and medium-sized companies(SMEs),and non-SMEs.(3)The study reveals that only the capital market in the non-Eastern region has no threshold,and capital market support is effective only for non-SMEs when it reaches a higher level.These findings have important implications for policymakers in promoting digital transformation through financial support and help companies understand how to use financial support to improve competitiveness.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
In order to provide a long time-series,high spatial resolution,and high accuracy dataset of land surface temperature(LST) for climatic change research,a modified Becker and Li's split-window approach is proposed in...In order to provide a long time-series,high spatial resolution,and high accuracy dataset of land surface temperature(LST) for climatic change research,a modified Becker and Li's split-window approach is proposed in this paper to retrieve LST from the measurements of Advanced Very High Resolution Radiometer(AVHRR) onboard National Oceanic and Atmospheric Administration(NOAA)-7 to-18 and the Visible and InfraRed Radiometer(VIRR) onboard FY-3A.For this purpose,the Moderate Resolution Transmittance Model(MODTRAN) 4.1 was first employed to compute the spectral radiance at the top of atmosphere(TOA) under a variety of surface and atmosphere conditions.Then,a temperature dataset consists of boundary temperature T s(which is one of the input parameters to MODTRAN),and channels 4 and 5 brightness temperatures(T 4 and T 5) were constructed.Note that channels 4 and 5 brightness temperatures were simulated from the MODTRAN output spectral radiance by convolving them with the spectral response functions(SRFs) of channels 4 and 5 of AVHRRs and VIRR.The coefficients of modified Becker and Li's split-window approach for various AVHRRs and VIRR were subsequently regressed based on this temperature dataset using the least square method.As an example of validation,one AVHRR satellite image over Beijing acquired at 0312 UTC 27 April 2008 by AVHRR onboard NOAA-17 was selected to retrieve the LST image using the modified Becker and Li's approach.The comparison between this LST image and that from the MODIS level-2 LST product provided by the University of Tokyo in Japan indicates that the correlation coefficient is 0.88,the bias is 0.6 K,and the root mean square deviation(RMSD) is 2.1 K.Furthermore,about 70% and 37% pixels in the LST difference image,which is the result of retrieved LST image from AVHRR minus the corresponding MODIS LST image,have the values within ± 2 and ± 1 K,respectively.展开更多
This paper examines the influence of digital finance(DF)on the green level of transportation companies(GLTC,n=112)listed on the Chinese A-share market from 2011 to 2021 through moderation and mediation models.Accordin...This paper examines the influence of digital finance(DF)on the green level of transportation companies(GLTC,n=112)listed on the Chinese A-share market from 2011 to 2021 through moderation and mediation models.According to the conclusions,first,a significantly positive correlation exists between DF and GLTC.Second,DF indirectly promotes GLTC by enhancing corporate value and alleviating financing constraints.Both enterprise value and financing constraints have a chain mediation effect.Third,the government's digital preference can enhance the role of DF in promoting GLTC and alleviating financing constraints.In addition,governmental digital preference can moderate the impact of financing constraints on GLTC.Fourth,the effect of DF on GLTC exhibits regional,scale,and ownership heterogeneities.Drawing on the conclusions of the empirical analysis,several pertinent recommendations are proposed from micro and macro perspectives.展开更多
基金Supported by City Science and Technology Development Project in Jining,No.2021YXNS049,No.2022YXNS100,No.2022YXNS102,and No.2022YXNS109。
文摘BACKGROUND Depression is a prevalent psychological issue in adolescents that is significantly related to negative life events(NLEs)and dysfunctional attitudes.High levels of social support can significantly buffer NLEs’effect on depression.Currently,there is limited research on how social support moderates the relationship between NLEs,dysfunctional attitudes,and depression in adolescents in China.It is imperative to investigate this moderating effect to mitigate dysfunctional attitudes in adolescent undergoing depressive mood,ultimately enhancing their overall mental health.AIM To investigate the relationship and underlying mechanisms between specific dysfunctional attitudes,social support,and depression among Chinese adolescents.METHODS This is a cross-sectional study which selected five middle schools in Shandong Province for investigation in March 2022.Participants included 795 adolescents(49.87%male,mage=15.15,SD=1.84,age range=11-18 years old).All participants completed the Dysfunctional Attitude Scale,Adolescent Life Event Scale,Beck Depression Inventory,and Social Support Rating Scale.A moderated mediation model was conducted to examine the relationship between specific dysfunctional attitudes,social support,and depression.RESULTS Results indicated that NLEs affected depression through the mediating role of specific dysfunctional attitudes(autonomy attitudesβ=0.21;perfectionismβ=0.25).Moreover,social support was found to moderate the mediating effect between NLEs,specific dysfunctional attitudes,and depressive symptoms(autonomy attitudes b2=-0.08;perfectionism b2=-0.09).CONCLUSION Dysfunctional attitudes mediated and social support moderated the relationship between NLEs and depression.Social support can buffer depression symptoms among adolescents with autonomy attitudes and perfectionism.
基金supported by the National Social Science Foundation of China(20BSH131).
文摘Internet gaming disorder(IGD)among junior high school students is an increasingly prominent mental health concern.It is important to look for influences behind internet gaming disorder tendency(IGDT)in the junior high school student population.The present study aimed to reveal the explanatory mechanisms underlying the association between parental psychological control(PPC)and internet gaming disorder tendency among junior high school students by testing the mediating role of core self-evaluation(CSE)and the moderating role of intentional self-regulation(ISR).Participants in present study were 735 Chinese junior high school students who completed offline self-report questionnaires on parental psychological control,core self-evaluation,intentional self-regulation,and Internet gaming disorder tendency.Analyses were conducted via mediation and moderated mediation.The results showed that:(1)Parental psychological control was positively related to junior high school students’Internet gaming disorder tendency.Core self-evaluation,and intentional self-regulation were negatively related to junior high school students’Internet gaming disorder tendency,respectively.(2)Core self-evaluation partially mediated the relationship between parental psychological control and junior high school students’Internet gaming disorder tendency.(3)Intentional self-regulation moderated the association between parental psychological control and Internet gaming disorder tendency,as well as the relationships between parental psychological control and core self-evaluation and core self-evaluation and Internet gaming disorder tendency in the mediated model.Based on these findings,we believe that there is a need to weaken parental psychological control,strengthen junior high school students’core self-evaluation and intentional self-regulation,and to recognize the important role of parents as well as their children’s personal positive traits in the healthy development of junior high school students.
基金Projects Supported by the National Natural Science Foundation of China
文摘A 20 - DOF hybrid stress element based upon Mindlin plate theory is developed using the optimization design method for thin and moderately thick plates. Numerical tests consist of the convergency and performance to the plates with arbitrary thickness and shape and of the ultimate thin plate problems.
基金supported by the University Malaya Community Campus Grant-RUU2022-LL016Private Grant PV086-2022(University Poly-Tech MARA-UPTM),Kuala LumpurUniversitas Negeri Malang,Indonesia.
文摘A significant portion of emerging adults do not achieve recommended levels of physical activity (PA). Previous studies observedassociations between features of emerging adulthood and PA levels, while the potential psychological mechanisms that mightexplain this phenomenon are not fully understood. In this context, there is some evidence that situated decisions towardphysical activity (SDPA) and exercise-intensity tolerance might influence PA level. To provide empirical support for thisassumption, the current study investigated whether (i) features of emerging adulthood are linked to SDPA, which, in turn,might affect PA engagement;(ii) exercise-intensity tolerance moderate the relationship between SDPA and PA level;and (iii)SDPA is a mediator of the relationship between features of emerging adulthood and PA levels under the prerequisite thatexercise-intensity tolerance moderates the link between SDPA and PA engagement. In this study a group of 1,706 Chinesecollege students was recruited and asked to complete a set of questionnaires assessing their SDPA, PA levels, exercise-intensitytolerance, and features associated with emerging adulthood, namely Self-exploration, Instability, and Possibility. Our resultsindicated that SDPA positively predicted PA levels and this relationship became stronger when exercise-intensity tolerance wasused as a moderator. Furthermore, it was observed that individuals with a higher level of Instability and a lower level ofPossibility during emerging adulthood exhibited a lower level of SDPA. Taken together, the results of our study providefurther insights on a potential psychological mechanism linking features of emerging adulthood and physical activity.
基金funded by the National Natural Science Foundation of China(Grant No.:72074035)the Fundamental Research Funds for the Central Universities(Grant No.:2022CDSKXYGG006)the Graduate Research and Innovation Foundation of Chongqing,China(Grant No.:CYB22057).
文摘The digital economy,which was born during the late third technological revolution,has caused significant economic and societal changes.Amid sluggish global economic growth,China’s economy is facing upgrades and transformations.The sample selection for this study was conducted from 2013 to 2020.Data related to the digital economy and servitization of the industrial structure of 30 Chinese provinces,municipalities,and autonomous regions were collected.This study presents the human capital variable,based on which an econometric analysis was conducted,and examines its moderating effect.The findings indicate that even after the replacement variable indicator’s robustness test,the relationship between the digital economy and the servitization of industrial structures remains unchanged.This study demonstrats that the quality of human capital plays a positive role in this effect.Finally,a heterogeneity test demonstrated that there are different pathways for the impact of the digital economy on the servitization of industrial structures in the eastern,central,and western regions.This study provides evidence to help researchers understand the moderating utility of human capital.
文摘In the context of global carbon neutrality,new energy vehicle promotion(NEVP)has become an important means of reducing carbon emissions.This paper constructs a theoretical model and uses panel data on NEVP in 21 countries from 2012 to 2018 to empirically examine the green effect of NEVP.The results indicate the following:(1)NEVP significantly reduces greenhouse gases emissions,and the green effect can be transmitted and diffused through a direct path.(2)Replacing fuel-fired vehicles and accelerating the end-of-life vehicle scrapping process significantly conducted the green effect,and aggravating traffic congestion was not statistically significant.(3)The transmission mechanism of the green effect is regulated by regional economic heterogeneity.In regions with better development of fuel-fired vehicles,the transmission of the green effect is subject to the elimination of fuel-fired vehicles and traffic congestion governance,and the transmission efficiency is low.However,regions with a relatively weak fuel-fired automobile industry foundation show a strong“advantage of backwardness”,and the green effect is more prominent.This means that global NEVP should be further accelerated to achieve the green effect and the goal of global carbon neutrality.
基金supported by the National Social Science Foundation of China(BHA240105).
文摘Background:Adolescents frequently engage in Non-Suicidal Self-Injury(NSSI),with recent trends indicating an increase in this behavior.At the same time,Chinese adolescents have a higher incidence of NSSI than Western adolescents.Therefore,it is necessary to explore the relationship between interparental conflict and NSSI among adolescents within the context of Chinese families.Methods:The research sample comprised 755 senior high school students(46.62%male;age M=16.82,SD=0.94 years)who completed the Interparental Conflict Child Perception Scale(CPIC),Adolescent Self-Injury Behavior Questionnaire(ASHS),Toronto Alexithymia Scale-20(TAS-20),and Scale of Adolescent Resilience(RSCA).Results:Findings suggest that interparental conflict is a significant positive predictor of NSSI(r=0.22,p<0.01).Alexithymia mediates the relation between interparental conflict and NSSI(effect size=0.09,95%CI[0.05,0.13]).Additionally,resilience moderates both the direct relation(β=−0.08,p<0.05)and the latter half of the mediating pathway(β=−0.08,p<0.05)in the moderated mediation model.Conclusion:This study indicates that interparental conflict have an impact on adolescents’NSSI in Chinese families,and alexithymia and resilience play important roles in the relationship.These findings offer valuable guidance for the prevention and intervention efforts targeting NSSI among adolescents in China and in similar family contexts.
基金the funding support from Research on Confidential Computing and Data Governance of China Financial Technology(2021XWK03)Research on the Road of Chinese Open Cooperation and High Quality Economic Development(2022CXTD04)+1 种基金Research on the Impact of Information Disclosure Quality on Corporate Financing Constraints from the Perspective of Digital transformation(2023CX012)supported financially by the China Scholarship Council(No.202306170119).
文摘This study explores the role of financial support in the digital transformation of Chinese A-share-listed companies from 2001 to 2020.By utilizing the moderating effect model and threshold regression model,this study finds the following results:(1)Digital transformation positively impacts innovation,and the support of banking and capital markets further strengthens this impact.(2)With the development of banking and capital markets,the impact of digital transformation on innovation changes from negative to positive,which is also reflected in the subsamples of Eastern companies,small and medium-sized companies(SMEs),and non-SMEs.(3)The study reveals that only the capital market in the non-Eastern region has no threshold,and capital market support is effective only for non-SMEs when it reaches a higher level.These findings have important implications for policymakers in promoting digital transformation through financial support and help companies understand how to use financial support to improve competitiveness.
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.
基金Supported by the National Science and Technology Special Funds for Infrastructure Work Projects of China (2006DAK31700)the GF Verification Program of the National Satellite Meteorological Center of China (220043001011003-1)
文摘In order to provide a long time-series,high spatial resolution,and high accuracy dataset of land surface temperature(LST) for climatic change research,a modified Becker and Li's split-window approach is proposed in this paper to retrieve LST from the measurements of Advanced Very High Resolution Radiometer(AVHRR) onboard National Oceanic and Atmospheric Administration(NOAA)-7 to-18 and the Visible and InfraRed Radiometer(VIRR) onboard FY-3A.For this purpose,the Moderate Resolution Transmittance Model(MODTRAN) 4.1 was first employed to compute the spectral radiance at the top of atmosphere(TOA) under a variety of surface and atmosphere conditions.Then,a temperature dataset consists of boundary temperature T s(which is one of the input parameters to MODTRAN),and channels 4 and 5 brightness temperatures(T 4 and T 5) were constructed.Note that channels 4 and 5 brightness temperatures were simulated from the MODTRAN output spectral radiance by convolving them with the spectral response functions(SRFs) of channels 4 and 5 of AVHRRs and VIRR.The coefficients of modified Becker and Li's split-window approach for various AVHRRs and VIRR were subsequently regressed based on this temperature dataset using the least square method.As an example of validation,one AVHRR satellite image over Beijing acquired at 0312 UTC 27 April 2008 by AVHRR onboard NOAA-17 was selected to retrieve the LST image using the modified Becker and Li's approach.The comparison between this LST image and that from the MODIS level-2 LST product provided by the University of Tokyo in Japan indicates that the correlation coefficient is 0.88,the bias is 0.6 K,and the root mean square deviation(RMSD) is 2.1 K.Furthermore,about 70% and 37% pixels in the LST difference image,which is the result of retrieved LST image from AVHRR minus the corresponding MODIS LST image,have the values within ± 2 and ± 1 K,respectively.
基金supported by National Natural Science Funds of China(Nos.72371179,72371232,71871153)the Four Batch Talent Programs of China,the Fundamental Research Funds for the Central Universities(WK2040000027).
文摘This paper examines the influence of digital finance(DF)on the green level of transportation companies(GLTC,n=112)listed on the Chinese A-share market from 2011 to 2021 through moderation and mediation models.According to the conclusions,first,a significantly positive correlation exists between DF and GLTC.Second,DF indirectly promotes GLTC by enhancing corporate value and alleviating financing constraints.Both enterprise value and financing constraints have a chain mediation effect.Third,the government's digital preference can enhance the role of DF in promoting GLTC and alleviating financing constraints.In addition,governmental digital preference can moderate the impact of financing constraints on GLTC.Fourth,the effect of DF on GLTC exhibits regional,scale,and ownership heterogeneities.Drawing on the conclusions of the empirical analysis,several pertinent recommendations are proposed from micro and macro perspectives.