This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in the context of China’s unique corporate ownership structure and governance regime.Using a sample comprising 2,...This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in the context of China’s unique corporate ownership structure and governance regime.Using a sample comprising 2,708 cases of financial restatement over the 2007-2017 period.Our key findings suggest that managers’shareholdings are significantly and positively associated with their firms’financial misreporting,and certain equity risk factors dramatically alter Chinese corporate governance.Furthermore,managers’motivation to misreport is significantly more pronounced in non-state owned enterprises(nonSOEs),suggesting that equity incentive risk effects mitigate the"absence of ownership"problem believed to affect SOEs.Managers in highly competitive industries and firms with low institutional ownership are found to be highly motivated to misreport performance.展开更多
Mercury（Hg） exists in different chemical forms presenting varied toxic potentials. It is necessary to explore an ecological risk assessment method for different mercury species in aquatic environment. The predicted ...Mercury（Hg） exists in different chemical forms presenting varied toxic potentials. It is necessary to explore an ecological risk assessment method for different mercury species in aquatic environment. The predicted no-effect concentrations（PNECs） for Hg（Ⅱ） and methyl mercury（Me Hg） in the aqueous phase, calculated using the species sensitivity distribution method and the assessment factor method, were 0.39 and 6.5 × 10-3μg/L, respectively. The partition theory of Hg between sediment and aqueous phases was considered, along with PNECs for the aqueous phase to conduct an ecological risk assessment for Hg in the sediment phase. Two case studies, one in China and one in the Western Black Sea, were conducted using these PNECs. The toxicity of mercury is heavily dependent on their forms,and their potential ecological risk should be respectively evaluated on the basis of mercury species.展开更多
As a variant index, variation has an inherent shortcoming that it can only reflect the static fluctuation of the crop. This paper makes complementary analysis about it on the basis of the comment on Miranda＇s approac...As a variant index, variation has an inherent shortcoming that it can only reflect the static fluctuation of the crop. This paper makes complementary analysis about it on the basis of the comment on Miranda＇s approach of β index and goes on to analyze the β index approach under the condition of three kinds of crop insurance plans, β index approach has the advantage that it can dynamically reflect the risk transfer effect of crop insurance plan. At the same insurance level, the smaller the β index is, the better the corresponding risk transfer effect of crop insurance plan is; And vice versa.展开更多
The recognition and management of risk in donation process and blood product is critical to ensure donor and patient safety. To achieve this goal, the failure mode and effects analysis (FMEA) is a convenient method;mo...The recognition and management of risk in donation process and blood product is critical to ensure donor and patient safety. To achieve this goal, the failure mode and effects analysis (FMEA) is a convenient method;moreover it was used to prevent the occurrence of adverse events and look at what could go strong at each step. This study aimed to utilize FMEA in central blood bank in Khartoum to evaluate the potential risk and adverse event that may occur during the donation process. According to the severity, occurrence and the detection of each failure mode, the risk priority number (RPN) was calculated to determine which of the failures should take priority to find a solution and applying corrective action to reduce the failure risk. The statistical package for social sciences (SPSS) version 11 was used as descriptive and analytical statistics tool. The FMEA technique provides a systematic method for finding vulnerabilities in a process before they result in an error, and in this study a satisfactory outcome was reached.展开更多
Introduction: Worldwide, the prevalence of type 2 diabetes (T2D) is increasing at an epidemic rate. The objective of this study was to measure the effects on lifestyle intervention in subjects at risk of T2D in a West...Introduction: Worldwide, the prevalence of type 2 diabetes (T2D) is increasing at an epidemic rate. The objective of this study was to measure the effects on lifestyle intervention in subjects at risk of T2D in a West African country. Methods: This study involved Beninese adults at risk of T2D randomly selected from 2 groups of villages: control villages and villages exposed to nutrition education, cooking demonstrations and physical activity sessions. Anthropometric, clinical, and biological measurements were taken in both groups at the beginning and end of the intervention, which lasted 12 months. The paired sample t-test was used to assess the effect of the intervention on the lifestyle of people at risk of T2D. Results: After 12 months of exposure to nutrition education, cooking demonstrations and physical activity sessions in the intervention villages, the mean body mass index, waist circumference, body fat percentage, blood glucose, triglycerides, total cholesterol and amount of alcohol consumed per week had significantly decreased. Conversely, the mean intensity of physical activity and food consumption score had significantly increased. In the control group, 5.6% of the people at risk developed to diabetes. The relative risk was RR = 0.20 [0.14 - 0.56]. Conclusion: The intervention significantly improved metabolic indicators, intensity of leisure activity and dietary score. We suggest larger studies to better assess the effect of community-based interventions on the lifestyle and health of people at risk of T2D in Africa.展开更多
文摘This study examines the effects of anti-corruption and equity incentive risk on financial misreporting in the context of China’s unique corporate ownership structure and governance regime.Using a sample comprising 2,708 cases of financial restatement over the 2007-2017 period.Our key findings suggest that managers’shareholdings are significantly and positively associated with their firms’financial misreporting,and certain equity risk factors dramatically alter Chinese corporate governance.Furthermore,managers’motivation to misreport is significantly more pronounced in non-state owned enterprises(nonSOEs),suggesting that equity incentive risk effects mitigate the"absence of ownership"problem believed to affect SOEs.Managers in highly competitive industries and firms with low institutional ownership are found to be highly motivated to misreport performance.
基金financially supported in partial by National Key Technologies R&D Program of China (Research & Development on Suitable Key Technologies of the Village Environmental Monitoring, No. 2012BAJ24B01)
文摘Mercury（Hg） exists in different chemical forms presenting varied toxic potentials. It is necessary to explore an ecological risk assessment method for different mercury species in aquatic environment. The predicted no-effect concentrations（PNECs） for Hg（Ⅱ） and methyl mercury（Me Hg） in the aqueous phase, calculated using the species sensitivity distribution method and the assessment factor method, were 0.39 and 6.5 × 10-3μg/L, respectively. The partition theory of Hg between sediment and aqueous phases was considered, along with PNECs for the aqueous phase to conduct an ecological risk assessment for Hg in the sediment phase. Two case studies, one in China and one in the Western Black Sea, were conducted using these PNECs. The toxicity of mercury is heavily dependent on their forms,and their potential ecological risk should be respectively evaluated on the basis of mercury species.
文摘As a variant index, variation has an inherent shortcoming that it can only reflect the static fluctuation of the crop. This paper makes complementary analysis about it on the basis of the comment on Miranda＇s approach of β index and goes on to analyze the β index approach under the condition of three kinds of crop insurance plans, β index approach has the advantage that it can dynamically reflect the risk transfer effect of crop insurance plan. At the same insurance level, the smaller the β index is, the better the corresponding risk transfer effect of crop insurance plan is; And vice versa.
文摘The recognition and management of risk in donation process and blood product is critical to ensure donor and patient safety. To achieve this goal, the failure mode and effects analysis (FMEA) is a convenient method;moreover it was used to prevent the occurrence of adverse events and look at what could go strong at each step. This study aimed to utilize FMEA in central blood bank in Khartoum to evaluate the potential risk and adverse event that may occur during the donation process. According to the severity, occurrence and the detection of each failure mode, the risk priority number (RPN) was calculated to determine which of the failures should take priority to find a solution and applying corrective action to reduce the failure risk. The statistical package for social sciences (SPSS) version 11 was used as descriptive and analytical statistics tool. The FMEA technique provides a systematic method for finding vulnerabilities in a process before they result in an error, and in this study a satisfactory outcome was reached.
文摘Introduction: Worldwide, the prevalence of type 2 diabetes (T2D) is increasing at an epidemic rate. The objective of this study was to measure the effects on lifestyle intervention in subjects at risk of T2D in a West African country. Methods: This study involved Beninese adults at risk of T2D randomly selected from 2 groups of villages: control villages and villages exposed to nutrition education, cooking demonstrations and physical activity sessions. Anthropometric, clinical, and biological measurements were taken in both groups at the beginning and end of the intervention, which lasted 12 months. The paired sample t-test was used to assess the effect of the intervention on the lifestyle of people at risk of T2D. Results: After 12 months of exposure to nutrition education, cooking demonstrations and physical activity sessions in the intervention villages, the mean body mass index, waist circumference, body fat percentage, blood glucose, triglycerides, total cholesterol and amount of alcohol consumed per week had significantly decreased. Conversely, the mean intensity of physical activity and food consumption score had significantly increased. In the control group, 5.6% of the people at risk developed to diabetes. The relative risk was RR = 0.20 [0.14 - 0.56]. Conclusion: The intervention significantly improved metabolic indicators, intensity of leisure activity and dietary score. We suggest larger studies to better assess the effect of community-based interventions on the lifestyle and health of people at risk of T2D in Africa.
