The widespread use of boilerplate disclosures in financial reporting has led regulators to express concerns about the decision-usefulness of annual reports.We conduct two experiments to detemmine the effects of risk m...The widespread use of boilerplate disclosures in financial reporting has led regulators to express concerns about the decision-usefulness of annual reports.We conduct two experiments to detemmine the effects of risk management disclosure presence and specificity on nonprofessional investors'judgments.In Experiment 1,we manipulate risk management disclosure at three levels(non-disclosure vs.generic or specific risk management disclosures).Relative to the non-disclosure condition,nonprofessional investors exhibit more favorable investment judgments when provided with a specific risk management disclosure.However,generic disclosure has a negligible influence on nonprofessional investors'judgments.We find no convincing evidence supporting potential alternative explanations.Experiment 2 confirms this mechanism and provides further evidence that the observed effects are not driven by the lengths of specific disclosures.展开更多
Microplastics(MPs),pervasive environmental pollutants,have infiltrated human tissues,raising global health concerns.This study investigated the distribution and characteristics of MPs across seven major human organs(l...Microplastics(MPs),pervasive environmental pollutants,have infiltrated human tissues,raising global health concerns.This study investigated the distribution and characteristics of MPs across seven major human organs(lungs,heart,liver,spleen,brain,kidneys,and small intestine)using Raman imaging and machine learning.Tissue samples from eight donors were analyzed for MP presence and characteristics.A deep learningenhanced U-Net model segmented MPs in Raman images,while a random forest classifier was employed to identify organ-specific MP attribution using 120 imaging features.Animal models supported the systemic distribution of MPs.MPs were ubiquitous across all organs examined.The highest MP abundance was observed in the liver(65.28±23.94 particles/g),small intestine(61.06±25.25 particles/g),and kidneys(58.63±16.50 particles/g).Organ-specific variations in MP characteristics were identified:larger particles dominated the lungs(56.80±57.70μm),while smaller particles(<10μm)prevailed in the liver and spleen.Distinct polymer compositions and shape profiles were observed for each organ.The random forest classifier achieved 72.73%accuracy in organ-specific MP attribution.MP abundance was linked to organ vascularity.The findings highlight organ-specific risks of MPs and provide a framework for assessing health impacts,thus guiding targeted interventions to mitigate exposure.展开更多
基金supported by the National Natural Science Foundation of China(Grant Nos.71972120 and 72172083)National Social Science Fund of China(Grant No.21BGL083)the Major Project of the Key Research Base for Humanities and Social Science of Ministry of Education of China(Grant Nos.15JJD630008 and 22JJD790094).
文摘The widespread use of boilerplate disclosures in financial reporting has led regulators to express concerns about the decision-usefulness of annual reports.We conduct two experiments to detemmine the effects of risk management disclosure presence and specificity on nonprofessional investors'judgments.In Experiment 1,we manipulate risk management disclosure at three levels(non-disclosure vs.generic or specific risk management disclosures).Relative to the non-disclosure condition,nonprofessional investors exhibit more favorable investment judgments when provided with a specific risk management disclosure.However,generic disclosure has a negligible influence on nonprofessional investors'judgments.We find no convincing evidence supporting potential alternative explanations.Experiment 2 confirms this mechanism and provides further evidence that the observed effects are not driven by the lengths of specific disclosures.
基金supported by the National Natural Science Foundation of China(82271913 and 42277207)the Shaanxi Province Key Industrial Innovation Chain under grant 2023-ZDLSF-12,the Shaanxi Provincial Natural Science Foundation General Project-General Program(2023-JC-YB-751)+1 种基金the FMMU special research project of crosscooperation(2024JC044)the Fundamental Research Funds for the Central Universities(GK202401003).
文摘Microplastics(MPs),pervasive environmental pollutants,have infiltrated human tissues,raising global health concerns.This study investigated the distribution and characteristics of MPs across seven major human organs(lungs,heart,liver,spleen,brain,kidneys,and small intestine)using Raman imaging and machine learning.Tissue samples from eight donors were analyzed for MP presence and characteristics.A deep learningenhanced U-Net model segmented MPs in Raman images,while a random forest classifier was employed to identify organ-specific MP attribution using 120 imaging features.Animal models supported the systemic distribution of MPs.MPs were ubiquitous across all organs examined.The highest MP abundance was observed in the liver(65.28±23.94 particles/g),small intestine(61.06±25.25 particles/g),and kidneys(58.63±16.50 particles/g).Organ-specific variations in MP characteristics were identified:larger particles dominated the lungs(56.80±57.70μm),while smaller particles(<10μm)prevailed in the liver and spleen.Distinct polymer compositions and shape profiles were observed for each organ.The random forest classifier achieved 72.73%accuracy in organ-specific MP attribution.MP abundance was linked to organ vascularity.The findings highlight organ-specific risks of MPs and provide a framework for assessing health impacts,thus guiding targeted interventions to mitigate exposure.
