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
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
Home mortgage loan lending firms are exposed to many business risks.This paper focuses on the mortgage loan borrower risks and proposes a prospective loss analysis approach in regard to loan repayment defaults of borr...Home mortgage loan lending firms are exposed to many business risks.This paper focuses on the mortgage loan borrower risks and proposes a prospective loss analysis approach in regard to loan repayment defaults of borrowers.For this purpose,a predictive modeling is presented in three stages.In the first stage,occurrence of borrower defaults in a mortgage loans portfolio is modeled through the generalized linear models(GLMs)type regressions for which we specify a logistic distribution for default events.The second stage of modeling develops a survival analysis in order to estimate survival probability and hazard rate functions for individual loans.Ultimately,an expectable loss amount model is presented in the third stage as a function of conditional survival probabilities and corresponding hazard rates at loan levels.Throughout all modeling stages,a large and real data set is used as an empirical analysis case by which detailed interpretations and practical implications of the obtained results are stated.展开更多
Trend with an increase to EUR l67 mn(compared with minus EUR122.8 mn in 2023).Liquid assets decreased by 38.2 percent compared to December 3l,2023,to a level of EUR 451.7 mn as of December 31,2024,mainly dueto the rep...Trend with an increase to EUR l67 mn(compared with minus EUR122.8 mn in 2023).Liquid assets decreased by 38.2 percent compared to December 3l,2023,to a level of EUR 451.7 mn as of December 31,2024,mainly dueto the repayment of private placements and other loans and borrowings.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
Private garden is one of the three major garden styles in China,the artistic achievements of which have devoted remarkable contributions to the development of global landscape architecture.Through studying the spatial...Private garden is one of the three major garden styles in China,the artistic achievements of which have devoted remarkable contributions to the development of global landscape architecture.Through studying the spatial layout of private gardens,the authors further analyzed three ways of landscape layouts,specifically,separated scenery,winding scenery and borrowed scenery.Concrete examples were taken to demonstrate the connotations and application skills of such three layouts,in order to benefit the inheritance and development of traditional Chinese garden art.展开更多
Many existing real time commit protocols try to improve system performance by allowing a committing cohort to lend its data to an executing cohort, thus reducing data inaccessibility. They block the borrower from send...Many existing real time commit protocols try to improve system performance by allowing a committing cohort to lend its data to an executing cohort, thus reducing data inaccessibility. They block the borrower from sending WORKDONE/PREPARED message and restrict them from lending data so that transaction abort chain is limited to one. Thus, transaction execution time increases. This paper proposes a modified real time commit protocol for distributed real time database systems (DRTDBS), Allow Commit Dependent and in Time borrowers for Incredible Value added data lending without extended abort chain (ACTIVE), where borrower cohorts are categorized as commit and abort dependent. Further, the commit dependent borrowers can lend data to executing cohorts with still limiting the transaction abort chain to one only and reducing the data inaccessibility. Also, an incoming executing cohort having borrowing factor greater than one can only borrow the dirty data items from lender. This minimizes the fruitless borrowing by the cohort. The performance of ACTIVE is compared with PROMPT, 2SC and SWIFT protocols for both main memory resident and disk resident databases with and without communication delay. Simulation results show that the proposed protocol improves the system performance up to 4% as transaction miss percentage.展开更多
This paper develops a model where two lenders to subprime borrowers compete with the interest rates charged and the severity of loan covenants. The model has a stable equilibrium, which demonstrates how an increase in...This paper develops a model where two lenders to subprime borrowers compete with the interest rates charged and the severity of loan covenants. The model has a stable equilibrium, which demonstrates how an increase in the number of borrowers or an increase in the cost of meeting covenants will reduce the severity of the covenants required by lenders, and each of these changes will increase the difference in the severity of the loan covenant levels. An increase in the expected losses to the lender from relaxing covenants will increase the severity of loan covenants, and this will also make the levels of severity more dispersed. Additional analysis demonstrates how exogenous shifts affect the interest rates charged by the lenders and their profits展开更多
Earth abundant metals are much less expensive,promising,valuable metals and could be served as catalysts for the borrowing hydrogen reaction,dehydrogenation and heterocycles synthesis,instead of noble metals.The unifo...Earth abundant metals are much less expensive,promising,valuable metals and could be served as catalysts for the borrowing hydrogen reaction,dehydrogenation and heterocycles synthesis,instead of noble metals.The uniformly dispersed zinc composites were designed,synthesized and carefully characterized by means of XPS,EDS,TEM and XRD.The resulting zinc composite showed good catalytic activity for the N-alkylation of amines with amines,ketones with alcohols in water under base-free conditions,while unsaturated carbonyl compounds could also be synthesized by tuning the reaction conditions.Importantly,it was the first time to realize the synthesis of 2-aryl-1H-benzo[d]imidazole derivatives by using this zinc composite under green conditions.Meanwhile,this zinc catalyst could be easily recovered and reused for at least five times.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
This dissertaion will focus on the words English borrowed from Chinese to discuss the influence of Chinese culture on English. In the history of word borrowing, it is not until in the 18 th and 19th century that there...This dissertaion will focus on the words English borrowed from Chinese to discuss the influence of Chinese culture on English. In the history of word borrowing, it is not until in the 18 th and 19th century that there was a flood of Chinese loanwords into English. Most of the words are nouns about custom,culture, and goods with Chinese characteristic. The Chinese loanwords set foot into English by the means of transliteration, Among all Chinese dialects Mandarin, Cantonese and Amoy contributed most to English. Other languages such as Japanese bridged the borrowing process,too.展开更多
With the development of the society and culture, English vocabulary change rapidly. English has always been in a state of evolution. In recent years new words enter the English language at an increasing rate. This pap...With the development of the society and culture, English vocabulary change rapidly. English has always been in a state of evolution. In recent years new words enter the English language at an increasing rate. This paper makes an attempt to analyze eight ways of new English word formation, creating, blending, shortening, functional shift, back- formation, affixation, compounding and borrowing — by presenting mainly English examples.展开更多
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.
文摘Home mortgage loan lending firms are exposed to many business risks.This paper focuses on the mortgage loan borrower risks and proposes a prospective loss analysis approach in regard to loan repayment defaults of borrowers.For this purpose,a predictive modeling is presented in three stages.In the first stage,occurrence of borrower defaults in a mortgage loans portfolio is modeled through the generalized linear models(GLMs)type regressions for which we specify a logistic distribution for default events.The second stage of modeling develops a survival analysis in order to estimate survival probability and hazard rate functions for individual loans.Ultimately,an expectable loss amount model is presented in the third stage as a function of conditional survival probabilities and corresponding hazard rates at loan levels.Throughout all modeling stages,a large and real data set is used as an empirical analysis case by which detailed interpretations and practical implications of the obtained results are stated.
文摘Trend with an increase to EUR l67 mn(compared with minus EUR122.8 mn in 2023).Liquid assets decreased by 38.2 percent compared to December 3l,2023,to a level of EUR 451.7 mn as of December 31,2024,mainly dueto the repayment of private placements and other loans and borrowings.
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Private garden is one of the three major garden styles in China,the artistic achievements of which have devoted remarkable contributions to the development of global landscape architecture.Through studying the spatial layout of private gardens,the authors further analyzed three ways of landscape layouts,specifically,separated scenery,winding scenery and borrowed scenery.Concrete examples were taken to demonstrate the connotations and application skills of such three layouts,in order to benefit the inheritance and development of traditional Chinese garden art.
文摘Many existing real time commit protocols try to improve system performance by allowing a committing cohort to lend its data to an executing cohort, thus reducing data inaccessibility. They block the borrower from sending WORKDONE/PREPARED message and restrict them from lending data so that transaction abort chain is limited to one. Thus, transaction execution time increases. This paper proposes a modified real time commit protocol for distributed real time database systems (DRTDBS), Allow Commit Dependent and in Time borrowers for Incredible Value added data lending without extended abort chain (ACTIVE), where borrower cohorts are categorized as commit and abort dependent. Further, the commit dependent borrowers can lend data to executing cohorts with still limiting the transaction abort chain to one only and reducing the data inaccessibility. Also, an incoming executing cohort having borrowing factor greater than one can only borrow the dirty data items from lender. This minimizes the fruitless borrowing by the cohort. The performance of ACTIVE is compared with PROMPT, 2SC and SWIFT protocols for both main memory resident and disk resident databases with and without communication delay. Simulation results show that the proposed protocol improves the system performance up to 4% as transaction miss percentage.
文摘This paper develops a model where two lenders to subprime borrowers compete with the interest rates charged and the severity of loan covenants. The model has a stable equilibrium, which demonstrates how an increase in the number of borrowers or an increase in the cost of meeting covenants will reduce the severity of the covenants required by lenders, and each of these changes will increase the difference in the severity of the loan covenant levels. An increase in the expected losses to the lender from relaxing covenants will increase the severity of loan covenants, and this will also make the levels of severity more dispersed. Additional analysis demonstrates how exogenous shifts affect the interest rates charged by the lenders and their profits
基金financial support of this work by the National Natural Science Foundation of China(Nos.21776111,21861039)State Key Laboratory of Pulp and Paper Engineering(No.202001)Central Laboratory,School of Chemical and Material Engineering,Jiangnan University。
文摘Earth abundant metals are much less expensive,promising,valuable metals and could be served as catalysts for the borrowing hydrogen reaction,dehydrogenation and heterocycles synthesis,instead of noble metals.The uniformly dispersed zinc composites were designed,synthesized and carefully characterized by means of XPS,EDS,TEM and XRD.The resulting zinc composite showed good catalytic activity for the N-alkylation of amines with amines,ketones with alcohols in water under base-free conditions,while unsaturated carbonyl compounds could also be synthesized by tuning the reaction conditions.Importantly,it was the first time to realize the synthesis of 2-aryl-1H-benzo[d]imidazole derivatives by using this zinc composite under green conditions.Meanwhile,this zinc catalyst could be easily recovered and reused for at least five times.
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This dissertaion will focus on the words English borrowed from Chinese to discuss the influence of Chinese culture on English. In the history of word borrowing, it is not until in the 18 th and 19th century that there was a flood of Chinese loanwords into English. Most of the words are nouns about custom,culture, and goods with Chinese characteristic. The Chinese loanwords set foot into English by the means of transliteration, Among all Chinese dialects Mandarin, Cantonese and Amoy contributed most to English. Other languages such as Japanese bridged the borrowing process,too.
文摘With the development of the society and culture, English vocabulary change rapidly. English has always been in a state of evolution. In recent years new words enter the English language at an increasing rate. This paper makes an attempt to analyze eight ways of new English word formation, creating, blending, shortening, functional shift, back- formation, affixation, compounding and borrowing — by presenting mainly English examples.
