The Influence of Cross-listing on Accounting Conservatism——Empirical Evidence from Firms Cross-listed in A-share and H-share Chinese Markets

Watts(2003)将会计稳健性的动因归结为四个方面：契约、诉讼、会计管制和税收。这四个原则在欧美等发达的资本市场都得到广泛验证，但是在我国资本市场的解释能力却十分有限。我国学者主要从公司治理的角度来研究对于会计稳健性的影响。交叉上市使得上市公司从投资者保护法律较弱的地区到投资者保护法律较强的地区上市，对于公司信息披露的透明度、公司治理机制等提出更高要求。作为一种有效提高公司治理的外部机制，交叉上市对于会计稳健性也有着重要影响。 本文以Basu（1997）稳健性计量模型和Kung等（2011）交叉上市模型为基础，增加公司特征变量、“国有控股”、“国际四大”以及年度、行业等控制变量，研究20...Watts (2003) proposes the following four reasons for accounting conservatism: Contracting, Litigation, Regulation and Taxation. The four reasons are widely supported by empirical evidence from the developed European and American capital markets. However, the evidence from in the emerging capital market in China is very limited. In this case, scholars in China mainly focus on the impact of corporat...学位：管理学硕士院系专业：管理学院会计系_会计学学号：1752009115095

Core-shell Hydroxyapatite Combined with Bone Morphogenetic Protein 2 in Periodontal Regeneration Treatment in Dogs

目的初步评估贝壳多孔羟基磷灰石基骨修复材料及该材料和骨形成蛋白-2联合应用引导比格犬牙周组织再生的效果。方法选取18月龄比格犬6只,牙周基础治疗后1周,在下颌第二、三、四前磨牙,建立急性牙周骨缺损模型,依照分组情况进行不同治疗。实验组(T组)植入骨修复材料和骨形成蛋白-2;阴性对照组(nC组)植入骨修复材料;空白对照组(bC组)不植入任何材料。实验设计采取同颌同名牙对照,同一只比格犬的3对同颌同名牙分别为:空白对照组和阴性对照组,阴性对照组和实验组,空白对照组和实验组。术后12周,处死动物,MICrO-CT检查并对数据进行统计学分析。结果材料植入后,未见材料溢出,植入局部和全身都未见明显不良反应。3组缺损都有一定程度骨再生,以T组再生组织量最多,bC组最少。MICrO-CT结果显示:T组、nC组和bC组的骨再生平均高度为(4.50±0.47)MM(、1.75±0.42)MM和(0.87±0.31)MM。nC组和bC组相比,差异有统计学意义(P<0.05)。T组与nC组和bC组相比,差异均有统计学意义(P<0.05),且有临床意义。结论贝壳多孔羟基磷灰石基骨修复材料和骨形成蛋白-2联合应用于比格犬,可以获得更好的引导组织再生效果。Objective To evaluate the ability of core-shell hydroxyapatite bone graft material alone and combined with bone morphogenetic protein 2(BMP-2) in periodontal regeneration treatment in dogs.Methods Thirty-six defects were created in six 18-months male beagle dogs at the sites of the second,third and fourth mandibular premolars one week later after the dogs were treated with non-surgical periodontal therapy.Different treatments were carried out according to which group the teeth belonged.There are 3 groups.The test group(group T) was treated with core-shell hydroxyapatite bone graft material combined with BMP-2;the negative control group(group NC) was treated with core-shell hydroxyapatite bone graft material alone and the blank control group(group BC) was treated with no graft material.When a tooth was selected into one of the 3 groups randomly,the tooth with the same name on the other side in the same jaw was selected into another group.6 defects in the same dog were made and divided into 3 groups.The animals were sacrificed 12 weeks after surgery and analyzed by Micro-CT.Results There was no adverse reaction after material was planted.There were bone regenerations in all groups.Group T got the best bone regeneration while group BC got the least bone regeneration.The biggest height of bone regeneration for group T,group NC and group BC were(4.50±0.47) mm、(1.75±(0.42) mm) and(0.87±0.31) mm according to Micro-CT evaluation.There were statistical difference of bone regeneration height between group NC and group BC.There were statistical differences between group T and group NC and between group T and group BC.Conclusion More periodontal tissue regeneration could be got when core-shell hydroxyapatite bone graft material was used with bone morphology protein 2.南京市医学科学技术发展专项项目(ZKX07022);天津市生物医学材料重点实验室开放课题;南京市医学科技发展青年人才启动项目(QYK10166

中国大模型落地应用研究报告2025

本报告围绕技术演变、政策、算法备案和招投标情况，梳理大模型驱动力演变曲线。并围绕C端大模型产品推出产品图谱2.0版本，B端聚焦金融、汽车、教育、消费零售等关键行业，分析其应用基础、场景落地情况和合作模式，希望为行业发展提供洞察

中国大模型落地应用研究报告2025

本报告围绕技术演变、政策、算法备案和招投标情况，梳理大模型驱动力演变曲线。并围绕C端大模型产品推出产品图谱2.0版本，B端聚焦金融、汽车、教育、消费零售等关键行业，分析其应用基础、场景落地情况和合作模式，希望为行业发展提供洞察

灌丛化草原：一种新的植被景观

灌丛化草原指灌木植物在草原基质上形成的团块状散布的斑块植被景观,它是在干旱半干旱地区出现的一种新的植被类型。作为灌草连续体,灌丛化草原中的灌木斑块与间隙处的草本斑块共同决定着该植被类型的群落学和生态学特征。笔者评述了灌丛化草原的分布、可能的形成原因、植被结构、物种组成及碳收支等结构特征及生态功能