Several yearsago I studied in auniversity(大学)inthe biggest city inAustralia.It's beau-tiful there but it'shot in 1 .So Iusually returned tomy hometownwhen my 2 be-gan.My
This study examines the impact of banks’environmental,social,and governance(ESG)disclosure assurance(BEDA)on borrowing enterprises’ESG performance to investigate China’s bank-enterprise loan relationships.Using man...This study examines the impact of banks’environmental,social,and governance(ESG)disclosure assurance(BEDA)on borrowing enterprises’ESG performance to investigate China’s bank-enterprise loan relationships.Using manually collected bank loan relationship data and financial data of Chinese listed companies from 2010 to 2021,our findings reveal that BEDA significantly enhances borrowers’ESG performance.Moreover,this effect is more pronounced when banks have a higher information demand,better internal controls,and share auditors with borrowers;when borrowers operate in environmentally sensitive industries,and in the period following the Paris Agreement signing.Among the individual ESG subcategories,the impact of BEDA on borrowers’ESG performance is primarily reflected in environmental(E)and social(S)considerations.Finally,we do not find that BEDA significantly suppresses banks’greenwashing.These findings indicate that BEDA has an informational or advisory influence on banks’ESG governance rather than a supervisory role at this stage of sustainability reporting development.This study suggests that policymakers should guide BEDA’s evolution from a passive information tool to a proactive governance tool,facilitating enterprises in achieving sub‐stantive ESG transformations while reducing systemic greenwashing risks.展开更多
One of the main theories of "borrowing scenery" which was "borrowing scenery under the guidance of emotion" was expounded from two aspects.And the second aspect was emphasized,that is,integrating s...One of the main theories of "borrowing scenery" which was "borrowing scenery under the guidance of emotion" was expounded from two aspects.And the second aspect was emphasized,that is,integrating social beauty into natural beauty so as to produce artistic beauty of landscape,and layer beauty was the main content manifested in Chinese landscape garden.展开更多
There are eight types of English word formation, which are widely used nowadays in English. Among them, Borrowings, as one of widely used types of English word formation, has drawn people's attention because many ...There are eight types of English word formation, which are widely used nowadays in English. Among them, Borrowings, as one of widely used types of English word formation, has drawn people's attention because many English words are borrowed from other languages, such as German, Latin. This article aims to demonstrate Chinese Borrowings in English from two aspects.展开更多
Lexical borrowing in China English is an important part of English localization.This paper,on the basis of the study of vogue lexical English expressions on the Internet,tries to describe and explain the characteristi...Lexical borrowing in China English is an important part of English localization.This paper,on the basis of the study of vogue lexical English expressions on the Internet,tries to describe and explain the characteristics of lexical borrowings in China English on the Internet.展开更多
Themain objective of this paper is to present an integrated approach to evaluate the level of satisfaction of borrowers with the products and services of microfinance institutions(MFI)at different criterion levels.For...Themain objective of this paper is to present an integrated approach to evaluate the level of satisfaction of borrowers with the products and services of microfinance institutions(MFI)at different criterion levels.For this,the study adopts the concept of FCEM(Fuzzy Comprehensive EvaluationMethod)in concurrence with the AHP(Analytical Hierarchy Process).In our day-to-day situation,the researchers have made many efforts to assess the impact of Microfinance on poverty reduction,but borrowers’satisfaction is always overlooked.Since the multiple factors impact the borrower’s satisfaction,each factor is made of different items.Thus,as the factors items increase,many uncertainties are created,and hence this will make the decisionmaking unsmooth or imprecise.To describe this,the FCEM method deals with the vagueness in the collection information phase.However,the AHP has been utilized to determine the objective weights of each factor.The presented integrated framework has been illustrated with a case study and presented their results.The study’s managerial benefit is also reported to address the situation.展开更多
When translating children's literature, the characteristics of the target readers can not be neglected. However, in thetranslation of literary works in China, translation of children's literature in China has ...When translating children's literature, the characteristics of the target readers can not be neglected. However, in thetranslation of literary works in China, translation of children's literature in China has always been ignored. E-C translation practicein children's literature and the theoretical study are of imbalance. When it comes to the theoretical study of E-C translation of chil-dren's literature, it is far backward. Skopostheorie holds that the purpose of translation is the primary rule to be followed, and pro-vides children's literature translation with theory evidence. The Borrowers was introduced into China in 1990, highly appreciatedby readers. However, the related research in the translation of this book is poor. This paper takes Skopostheorie as the theoreticalframework and combines the characteristics of children's literature, discussing the different Chinese translation versions of the Brit-ish children's literature The Borrowers. This paper makes a comparative analysis on the advantages and disadvantages of differentChinese versions, and summarizes the methods of translating children's literature.展开更多
文摘Several yearsago I studied in auniversity(大学)inthe biggest city inAustralia.It's beau-tiful there but it'shot in 1 .So Iusually returned tomy hometownwhen my 2 be-gan.My
基金supported by the National Natural Science Foundation of China[Grant No.72102187,72102197]the General Program of Soft Science Research Project for Chengdu Science and Technology Bureau[Grant No.2025-RK00-00076-ZF]Project of the Center for Systems Science and Enterprise Development,a Key Re‐search Base for Social Sciences in Sichuan Province[Grant No.Xq24C09]and the Chengdu High-Quality Development Research Cen‐ter Project[Grant No.yb2024103].
文摘This study examines the impact of banks’environmental,social,and governance(ESG)disclosure assurance(BEDA)on borrowing enterprises’ESG performance to investigate China’s bank-enterprise loan relationships.Using manually collected bank loan relationship data and financial data of Chinese listed companies from 2010 to 2021,our findings reveal that BEDA significantly enhances borrowers’ESG performance.Moreover,this effect is more pronounced when banks have a higher information demand,better internal controls,and share auditors with borrowers;when borrowers operate in environmentally sensitive industries,and in the period following the Paris Agreement signing.Among the individual ESG subcategories,the impact of BEDA on borrowers’ESG performance is primarily reflected in environmental(E)and social(S)considerations.Finally,we do not find that BEDA significantly suppresses banks’greenwashing.These findings indicate that BEDA has an informational or advisory influence on banks’ESG governance rather than a supervisory role at this stage of sustainability reporting development.This study suggests that policymakers should guide BEDA’s evolution from a passive information tool to a proactive governance tool,facilitating enterprises in achieving sub‐stantive ESG transformations while reducing systemic greenwashing risks.
文摘One of the main theories of "borrowing scenery" which was "borrowing scenery under the guidance of emotion" was expounded from two aspects.And the second aspect was emphasized,that is,integrating social beauty into natural beauty so as to produce artistic beauty of landscape,and layer beauty was the main content manifested in Chinese landscape garden.
文摘There are eight types of English word formation, which are widely used nowadays in English. Among them, Borrowings, as one of widely used types of English word formation, has drawn people's attention because many English words are borrowed from other languages, such as German, Latin. This article aims to demonstrate Chinese Borrowings in English from two aspects.
文摘Lexical borrowing in China English is an important part of English localization.This paper,on the basis of the study of vogue lexical English expressions on the Internet,tries to describe and explain the characteristics of lexical borrowings in China English on the Internet.
文摘Themain objective of this paper is to present an integrated approach to evaluate the level of satisfaction of borrowers with the products and services of microfinance institutions(MFI)at different criterion levels.For this,the study adopts the concept of FCEM(Fuzzy Comprehensive EvaluationMethod)in concurrence with the AHP(Analytical Hierarchy Process).In our day-to-day situation,the researchers have made many efforts to assess the impact of Microfinance on poverty reduction,but borrowers’satisfaction is always overlooked.Since the multiple factors impact the borrower’s satisfaction,each factor is made of different items.Thus,as the factors items increase,many uncertainties are created,and hence this will make the decisionmaking unsmooth or imprecise.To describe this,the FCEM method deals with the vagueness in the collection information phase.However,the AHP has been utilized to determine the objective weights of each factor.The presented integrated framework has been illustrated with a case study and presented their results.The study’s managerial benefit is also reported to address the situation.
文摘When translating children's literature, the characteristics of the target readers can not be neglected. However, in thetranslation of literary works in China, translation of children's literature in China has always been ignored. E-C translation practicein children's literature and the theoretical study are of imbalance. When it comes to the theoretical study of E-C translation of chil-dren's literature, it is far backward. Skopostheorie holds that the purpose of translation is the primary rule to be followed, and pro-vides children's literature translation with theory evidence. The Borrowers was introduced into China in 1990, highly appreciatedby readers. However, the related research in the translation of this book is poor. This paper takes Skopostheorie as the theoreticalframework and combines the characteristics of children's literature, discussing the different Chinese translation versions of the Brit-ish children's literature The Borrowers. This paper makes a comparative analysis on the advantages and disadvantages of differentChinese versions, and summarizes the methods of translating children's literature.
