The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechan...The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechanism,limits of enforcement,and challenges of seeking global harmonization.The paper does a comparative legal analysis of statutory provisions,judicial interpretations,and regulatory frameworks of the U.S.Securities and Exchange Commission(SEC)and the China Securities Regulatory Commission(CSRC).Furthermore,it provides frameworks of global sustainability reporting such as the Task Force on Climate-related Financial Disclosures(TCFD)and the Global Reporting Initiative(GRI).The findings show that U.S.securities law uses a financial materiality standard with respect to what companies must disclose to investors.On the other hand,China’s regulatory approach has a double materiality in considering not only financial impacts but also wider environmental and social factors.Although there are these distinctions,both of these jurisdictions face issues of common obstruction such as ambiguities in materiality determination,inconsistent enforcement,and fear of greenwashing.This paper asserts that the U.S.and China regulatory frameworks need to converge more to promote greater corporate transparency and ESG disclosures.Regulators can even align disclosure practices with internationally recognized standards of work to add confidence for investors,fight off misleading sustainability claims and ensure accountable reporting in pertinent environments.The study concludes that the green challenges of global markets can only be tackled by regulating cooperative actions and using standardized reporting guidelines.展开更多
成本变化是影响SEC储量变化的重要因素,降低成本最大程度增加SEC储量意义重大。以非经济可采储量为研究对象,定义了油价桶油操作成本比参数,推导建立了以油价桶油操作成本比表征的非经济可采储量表达式,明确了非经济可采储量在不同油价...成本变化是影响SEC储量变化的重要因素,降低成本最大程度增加SEC储量意义重大。以非经济可采储量为研究对象,定义了油价桶油操作成本比参数,推导建立了以油价桶油操作成本比表征的非经济可采储量表达式,明确了非经济可采储量在不同油价桶油操作成本比区间敏感性,确定了影响SEC储量变化速率的主要因素是技术可采储量规模和油价桶油操作成本的比值。油价桶油成本比越低、技术可采储量规模越大,控本增储效果越明显。实例表明通过技术可采储量规模和油价桶油成本比的范围区间优化筛选具体油田,可以指导成本优化的方向,最大限度增加SEC储量。Cost change is an important factor affecting the change of SEC reserves. It is of great significance to reduce costs and maximize SEC reserves. Taking the non economic recoverable reserves as the research object, this paper defines the ratio of oil price and single barrel operating cost, establishes the expression of non economic recoverable reserves represented by ratio of oil price and single barrel operating cost, defines the sensitivity of non economic recoverable reserves in different ratio range of oil price and single barrel operating cost, and determines that the main factor affecting the change rate of SEC reserves is technical recoverable reserves and ratio of oil price and single barrel operating cost. The lower the oil price to barrel cost ratio and the larger the scale of technically recoverable reserves, the more obvious the effect of cost control and storage increase. The example shows that selecting specific oil fields by optimizing the range of technical recoverable reserves and the cost ratio of oil price to barrel oil can guide the direction of cost optimization and maximize SEC reserves.展开更多
目的:观察并分析基于SEC模式的综合照护方案在急性脑梗死患者临床干预中的应用效果。方法:选取2021年9月至2024年9月郑州大学附属郑州中心医院收治的106例急性脑梗死患者,按照随机数字表法分为常规组53例(采取常规护理干预),综合组53例...目的:观察并分析基于SEC模式的综合照护方案在急性脑梗死患者临床干预中的应用效果。方法:选取2021年9月至2024年9月郑州大学附属郑州中心医院收治的106例急性脑梗死患者,按照随机数字表法分为常规组53例(采取常规护理干预),综合组53例(采取基于SEC模式的综合照护方案干预),比较两组患者肢体功能、认知功能、日常生活能力、负性情绪、生活质量以及并发症发生率。结果:干预后,综合组Fugle-Meyerr运动功能量表(fugl-meyer motor function assessment,FMA)评分、日常生活能力量表(activity of daily living scale,ADL)评分高于常规组(P<0.05);综合组美国国立卫生院卒中量表(national institute of health stroke scale,NHISS)评分、汉密尔顿焦虑量表(Hamilton anxiety scale,HAMA)评分、汉密尔顿抑郁量表(Hamilton depression scale,HAMD)评分低于常规组(P<0.05);综合组国际生活质量评价表(medical outcomes study short-form 36,SF-36)评分高于常规组,但并发症发生率低于常规组(P<0.05)。结论:基于SEC模式的综合照护方案不仅能有效改善急性脑梗死患者的负性情绪,促进其肢体功能、认知功能的恢复,提高日常生活能力,还能明显减少并发症的发生,改善生活质量。展开更多
文摘The purpose of this study lies in exploring the role of materiality in environmental information disclosures under the securities laws of the United States and China,discussing the differences in the regulatory mechanism,limits of enforcement,and challenges of seeking global harmonization.The paper does a comparative legal analysis of statutory provisions,judicial interpretations,and regulatory frameworks of the U.S.Securities and Exchange Commission(SEC)and the China Securities Regulatory Commission(CSRC).Furthermore,it provides frameworks of global sustainability reporting such as the Task Force on Climate-related Financial Disclosures(TCFD)and the Global Reporting Initiative(GRI).The findings show that U.S.securities law uses a financial materiality standard with respect to what companies must disclose to investors.On the other hand,China’s regulatory approach has a double materiality in considering not only financial impacts but also wider environmental and social factors.Although there are these distinctions,both of these jurisdictions face issues of common obstruction such as ambiguities in materiality determination,inconsistent enforcement,and fear of greenwashing.This paper asserts that the U.S.and China regulatory frameworks need to converge more to promote greater corporate transparency and ESG disclosures.Regulators can even align disclosure practices with internationally recognized standards of work to add confidence for investors,fight off misleading sustainability claims and ensure accountable reporting in pertinent environments.The study concludes that the green challenges of global markets can only be tackled by regulating cooperative actions and using standardized reporting guidelines.
文摘成本变化是影响SEC储量变化的重要因素,降低成本最大程度增加SEC储量意义重大。以非经济可采储量为研究对象,定义了油价桶油操作成本比参数,推导建立了以油价桶油操作成本比表征的非经济可采储量表达式,明确了非经济可采储量在不同油价桶油操作成本比区间敏感性,确定了影响SEC储量变化速率的主要因素是技术可采储量规模和油价桶油操作成本的比值。油价桶油成本比越低、技术可采储量规模越大,控本增储效果越明显。实例表明通过技术可采储量规模和油价桶油成本比的范围区间优化筛选具体油田,可以指导成本优化的方向,最大限度增加SEC储量。Cost change is an important factor affecting the change of SEC reserves. It is of great significance to reduce costs and maximize SEC reserves. Taking the non economic recoverable reserves as the research object, this paper defines the ratio of oil price and single barrel operating cost, establishes the expression of non economic recoverable reserves represented by ratio of oil price and single barrel operating cost, defines the sensitivity of non economic recoverable reserves in different ratio range of oil price and single barrel operating cost, and determines that the main factor affecting the change rate of SEC reserves is technical recoverable reserves and ratio of oil price and single barrel operating cost. The lower the oil price to barrel cost ratio and the larger the scale of technically recoverable reserves, the more obvious the effect of cost control and storage increase. The example shows that selecting specific oil fields by optimizing the range of technical recoverable reserves and the cost ratio of oil price to barrel oil can guide the direction of cost optimization and maximize SEC reserves.
文摘目的:观察并分析基于SEC模式的综合照护方案在急性脑梗死患者临床干预中的应用效果。方法:选取2021年9月至2024年9月郑州大学附属郑州中心医院收治的106例急性脑梗死患者,按照随机数字表法分为常规组53例(采取常规护理干预),综合组53例(采取基于SEC模式的综合照护方案干预),比较两组患者肢体功能、认知功能、日常生活能力、负性情绪、生活质量以及并发症发生率。结果:干预后,综合组Fugle-Meyerr运动功能量表(fugl-meyer motor function assessment,FMA)评分、日常生活能力量表(activity of daily living scale,ADL)评分高于常规组(P<0.05);综合组美国国立卫生院卒中量表(national institute of health stroke scale,NHISS)评分、汉密尔顿焦虑量表(Hamilton anxiety scale,HAMA)评分、汉密尔顿抑郁量表(Hamilton depression scale,HAMD)评分低于常规组(P<0.05);综合组国际生活质量评价表(medical outcomes study short-form 36,SF-36)评分高于常规组,但并发症发生率低于常规组(P<0.05)。结论:基于SEC模式的综合照护方案不仅能有效改善急性脑梗死患者的负性情绪,促进其肢体功能、认知功能的恢复,提高日常生活能力,还能明显减少并发症的发生,改善生活质量。
