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Effects of ethanol on the tonicity of corporal tissue and the intracellular Ca^2+ concentration of human corporal smooth muscle cells 被引量:1
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作者 Sung Chul Kam Mee Ree Chae Ji Young Kim Seol Ho Choo Deok Hyun Han Sung Won Lee 《Asian Journal of Andrology》 SCIE CAS CSCD 2010年第6期890-898,共9页
Heavy alcohol consumption is associated with an increased risk of erectile dysfunction (ED); however, the acute effects of ethanol (EtOH) on penile tissue are not fully understood. We sought to investigate the eff... Heavy alcohol consumption is associated with an increased risk of erectile dysfunction (ED); however, the acute effects of ethanol (EtOH) on penile tissue are not fully understood. We sought to investigate the effects of EtOH on corporal tissue tonicity, as well as the intracellular Ca^2+ concentration ([Ca^2+]i) and potassium channel activity of corporal smooth muscle. Strips of corpus cavernosum (CC) from rabbits were mounted in organ baths for isometric tension studies. Electrical field stimulation (EFS) was applied to strips precontracted with 10 μmol L^-1 phenylephrine as a control. EtOH was then added to the organ bath and incubated before EFS. The [Ca^2+]i levels were monitored by the ratio of fura-2 fluorescence intensities using the fura-2 loading method. Single-channel and whole-cell currents were recorded by the conventional patch-clamp technique in short-term cultured smooth muscle cells from human CC tissue. The corpus cavernosal relaxant response of EFS was decreased in proportion to the concentration of EtOH. EtOH induced a sustained increase in [Ca^2+]i in a dose-dependent manner, Extracellular application of EtOH significantly increased whole-cell K^+ currents in a concentration-dependent manner (P 〈 0.05). EtOH also increased the open probability in cell-attached patches; however, in inside-out patches, the application of EtOH to the intracellular aspect of the patches induced slight inhibition of Ca^2+-activated potassium channel (KCa) activity. EtOH caused a dose-dependent increase in cavemosal tension by alterations to [Ca^2+]i. Although EtOH did not affect KCa channels directly, it increased the channel activity by increasing [Ca^2+]i. The increased corpus cavemosal tone caused by EtOH might be one of the mechanisms of ED after heavy drinking. 展开更多
关键词 ALCOHOL Ca^2+-activated potassium channel corporal smooth muscle penile erection
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Corporal Punishment of Minors in the Muslim Family in Israel
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作者 Emad Gith 《Journal of Health Science》 2014年第11期553-559,共7页
Corporal punishment was always considered a valid disciplinary measure in Muslim Arab culture to be used as deemed necessary to shape a minor's behavior. Applying physical force against children as punishment for unw... Corporal punishment was always considered a valid disciplinary measure in Muslim Arab culture to be used as deemed necessary to shape a minor's behavior. Applying physical force against children as punishment for unwanted behavior has become a normative part of parents' routine interaction with their children, despite the fact that it is forbidden by Israeli law. Psychologists that work with the Muslim Arab population find it difficult to convince parent of the difficulties and conflicts that they create by enforcing corporal punishment on their children. Parents tend to reject professional advice because it is viewed as conflicting with their cultural mentality and traditions and ignore the vast research that proves the ineffectiveness of this type of discipline and the complications that it may lead to. What's more, Sharia law, the religious Muslim legal code that governs the lives of Muslim Arabs in Israel, advocates and even encourages corporal punishment. Legislation and further professional intervention is necessary to change this harmful practice and to protect Muslim Arab children. 展开更多
关键词 Sharia Law corporal punishment DISCIPLINE violence children MUSLIM Israeli legislation.
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Analysis on the Significance of Ancient Chinese Corporal Punishment Reform to the Progress of the Penalty System
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作者 Junjie LIU Mengshu XU Lan FENG 《International Journal of Technology Management》 2013年第5期95-97,共3页
Since the "five -punishment" system was established from the period of the slavery society of the Western Zhou Dynasty, corporal punishment has been always in existence as a tool used by the rulers to punish people ... Since the "five -punishment" system was established from the period of the slavery society of the Western Zhou Dynasty, corporal punishment has been always in existence as a tool used by the rulers to punish people in ancient China. Although corporal punishment was abolished in the punishment sentencing reform of Emperor Wen of Han, it was further developed and improved in the penalty system of the Sui and Tang dynasties. However, it was restored in the Song, Liao, Yuan, Ming, and Qing Dynasties, etc. From the studies of the corporal punishment change, the reform law of the penal system in ancient China can be found, and also the significance of ancient Chinese corporal punishment reform to the progress of criminal penalty can be sought. Meanwhile, it is of vital significance to knowing well the development of China's legal history and improving the current penal system. 展开更多
关键词 corporal Punishment Criminal Penalty Five Punishments REFORM
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Complex reimplantation of an inflatable penile prosthesis with scar tissue excision and distal corporal defect repair with Tutoplast®pericardium allograft
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作者 Kyle A.Blum William Jones +3 位作者 Lauren Conroy Justin Mehr Travis Green Run Wang 《UroPrecision》 2023年第2期80-83,I0006,共5页
Background:Patients with inflatable penile prostheses(IPP)may experience erosions after years of use or after indwelling Foley catheter placement.IPP erosions should be managed as an infection with the entire IPP remo... Background:Patients with inflatable penile prostheses(IPP)may experience erosions after years of use or after indwelling Foley catheter placement.IPP erosions should be managed as an infection with the entire IPP removed.Replacing IPPs in erosion patients can be challenging due to extensive scarring development.Using proper graft materials may be necessary to close and reinforce the corporal defect after difficult corporal dilation or significant scar removal for the long‐term success of IPP reimplantation.Case Presentation:Herein we report a patient with a history of IPP placement in 2007 for erectile dysfunction and Peyronie's disease,presenting in 2018 with dysuria and a feeling of IPP displacement following Foley catheter placement for coronary artery bypass graft surgery.The left cylinder of the IPP was observed by physical examination and a defect near the fossa navicularis was discovered during office cystoscopy.A complete explantation of IPP was then performed.Reimplantation of the IPP was performed in 2021 which required excision of corporal scar tissue and repair of a left distal corporal defect using a Tutoplast®pericardium allograft.The procedure was successful with proper IPP position and good function without any penile deformity.Conclusion:The use of graft materials in the management of corporeal defects should be considered in the setting of complex IPP revision.The Tutoplast®pericardium allograft reinforcement can provide long‐term durability,flexibility,and a lower risk of infection. 展开更多
关键词 corporal erosion distal corporal perforation inflatable penile prosthesis Peyronie's disease Tutoplast®pericardium allograft
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Reduced corporal fibrosis to protect erectile function by inhibiting the Rho-kinase/LIM-kinase/ cofilin pathway in the aged transgenic rat harboring human tissue kallikrein 1 被引量:4
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作者 Kai Cui Yang Luan +6 位作者 Tao Wang Li Zhuan Ke Rao Shao-Gang Wang Zhang-Qun Ye Ji-Hong Liu Dao-Wen Wang 《Asian Journal of Andrology》 SCIE CAS CSCD 2017年第1期67-72,共6页
Our previous studies have demonstrated that erectile function was preserved in aged transgenic rats (TGR) harboring the human tissue kallikrein 1 (hKLK1), while the molecular level of hKLK1 on corporal fibrosis to... Our previous studies have demonstrated that erectile function was preserved in aged transgenic rats (TGR) harboring the human tissue kallikrein 1 (hKLK1), while the molecular level of hKLK1 on corporal fibrosis to inhibit age-related erectile dysfunction (ED) is poorly understood. Male wild-type Sprague-Dawley rats (WTR) and TGR harboring the hKLK1 gene were fed to 4- or 18-month-old and divided into three groups: young WTR (yWTR) as the control, aged WTR (aWTR), and aged TGR (aTGR). Erectile function of all rats was assessed by cavernous nerve electrostimulation method. Masson's trichrome staining was used to evaluate corporal fibrosis in the corpus cavernosum. We found that the erectile function of rats in the aWTR group was significantly lower than that of other two groups. Masson's trichrome staining revealed that compared with those of the yWTR and aTGR groups, the ratio of smooth muscle cell (SMC)/collagen (C) was significantly lower in the aWTR group. Immunohistochemistry and Western blotting analysis were performed, and results demonstrated that expression of a-SMA was lower, while expressions of transforming growth factor-β1 (TGF-β1), RhoA, ROCK1, p-MYPT1, p-LIMK2, and p-cofilin were higher in the aWTR group compared with those in other two groups. However, LIMK2 and cofilin expressions did not differ among three groups. Taken together, these results indicated that the RhoA/ROCK1/LIMK/cofilin pathway may be involved in the corporal fibrosis caused by advanced age, and hKLK1 may reduce this corporal fibrosis by inhibiting the activation of this pathway to ameliorate age-related ED. 展开更多
关键词 aged corporal fibrosis erectile dysfunction gene therapy hKLK1
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Do companies influenced by smart cities pay more attention to green governance?Mechanism and optimal spatial correlation
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作者 Xiaoxu Guo Rao Zhang Yue Zhang 《Chinese Journal of Population,Resources and Environment》 2024年第1期48-57,共10页
Smart cities are a way for China to construct an innovative and environmentally conscious nation.The paper examines the impact of smart cities on corporate green governance and provides a theoretical foundation for fo... Smart cities are a way for China to construct an innovative and environmentally conscious nation.The paper examines the impact of smart cities on corporate green governance and provides a theoretical foundation for formulating and executing smart city policy in China.Based on panel data from Chinese A-share listed companies in Shanghai and Shenzhen from 2008 to 2020,this study constructs a multiperiod double-difference model to examine the influence of smart cities on corporate green governance.Additionally,it uses a spatial double-difference model to investigate the spatial spillover effect of smart cities on neighboring areas.The findings indicate that smart cities effectively enhance corporate green governance.Analyzing the influencing mechanisms reveals that resource allocation efficiency,technological innovation,management environmental awareness,and regional environmental enforcement efforts act as mediators.Furthermore,the study reveals that the impact of smart cities on promoting corporate green governance is more pronounced in regions with lower levels of marketization and resource-based cities.Moreover,the research explores the spatial spillover effects of smart cities,with an effective radius of approximately 350 km.The optimal spatial correlation zone for green governance of businesses in neighboring areas in relation to smart cities is within a range of 250-350 km.This is manifested by the significant promotion of green governance in neighboring area businesses facilitated by smart cities. 展开更多
关键词 Smart cities Corporate green governance Mediating effects Spatial associations
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Moderating effect of corporate financialization on the impact of climate policy on corporate green innovation:Evidence from China
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作者 Chao Tu Zhilong Qin Qingqing Yang 《Chinese Journal of Population,Resources and Environment》 2024年第3期230-240,共11页
With intensifying global climate change,humanity is confronted with unparalleled environmental challenges and risks.This study employs the staggered difference-in-difference model to examine the relationship between c... With intensifying global climate change,humanity is confronted with unparalleled environmental challenges and risks.This study employs the staggered difference-in-difference model to examine the relationship between climate policy and green innovation in the corporate financialization context.Using Chinese-listed company data from 2008 to 2020,our analysis reveals a favorable correlation between China’s carbon emission trading policy(CCTP)and advancements in green innovation.Furthermore,we find that the level of corporate financialization moderates this correlation,diminishing the driving effect of CCTP on green innovation.Additionally,results of heterogeneity analysis show that this moderating consequence is more evident in non-state owned and low-digitization enterprises compared with state-owned and high-digitization ones.Our findings contribute to the existing literature by clarifying the interaction between CCTP,green innovation,and corporate financialization.Our research provides valuable insights for policymakers and stakeholders seeking to strengthen climate policies and encourages green innovation in different types of businesses. 展开更多
关键词 Staggered DID Model China’s carbon emission trading policy Green innovation Corporate financialization DIGITALIZATION
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Global Industrial and Supply Chain Restructuring:Background,Characteristics and Development Trends
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作者 Zhang Lijuan 《Contemporary World》 2024年第1期12-16,共5页
The restructuring of global industrial and supply chains is a hot issue in today’s world,and as a result of the once-in-a-century changes and intensified geopolitical and economic competition,the demand for global in... The restructuring of global industrial and supply chains is a hot issue in today’s world,and as a result of the once-in-a-century changes and intensified geopolitical and economic competition,the demand for global industrial and supply chain security has risen sharply,with government departments and transnational corporations(TNCs)becoming the most critical stakeholders.Governments carefully calibrate industrial and trade policies from the perspective of national strategies to create industrial chains that support national competitive advantages,and multinational corporations respond to geopolitical risks by prioritizing industrial and supply chain security and sustainability over capital and efficiency.Against the backdrop of changes unseen in a century,decelerating globalization and global economic downturn,the characteristics and future trends of global industrial and supply chain restructuring are worth paying attention to. 展开更多
关键词 CHAINS CORPORATION sharply
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Expanding the“Win-Win Chain”Between China and the EU
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作者 Zhang Weilun 《China's Foreign Trade》 2024年第4期36-38,共3页
In the summer breeze,a cross-border economic and trade promotion has been running through the Alps and walking along the green banks of the Seine River......With a heavy responsibility in mind and striving to make pro... In the summer breeze,a cross-border economic and trade promotion has been running through the Alps and walking along the green banks of the Seine River......With a heavy responsibility in mind and striving to make progress,the delegation led by China Council for the Promotion of International Trade(CCPIT)visited a number of international organizations,international business associations and multinational corporations with close relations with China from Switzerland to France.This visit is a concrete implementation of the CCPIT’s initiative to deepen economic and trade cooperation between China,France and Switzerland during General Secretary Xi Jinping’s trip to Europe,and further strengthen economic and trade exchanges between China,Switzerland and France.This demonstrates to the world China’s determination to expand its opening-up and the vision of Chinese enterprises to develop with other countries for mutual benefit and a win-win future. 展开更多
关键词 CORPORATION DELEGATION mutual
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Tower Semiconductor Acquisition: Advancing Intel’s Presence in the Global Market
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作者 CHEN Kangmin 《Management Studies》 2024年第1期33-41,共9页
This paper delves into the economic event surrounding Intel Corporation’s high-profile acquisition of Tower Corporation.It aims to investigate the reasons behind Intel’s decision to acquire Tower,employ the SWOT ana... This paper delves into the economic event surrounding Intel Corporation’s high-profile acquisition of Tower Corporation.It aims to investigate the reasons behind Intel’s decision to acquire Tower,employ the SWOT analysis method to evaluate the event,and examine its impact on relevant stakeholders.The findings indicate that Intel’s acquisition of Tower was driven by objectives such as strengthening business areas,expanding market share,technological innovation and development,and future development strategy.Through the application of SWOT analysis,it becomes evident that the advantages of the acquisition lie in strengthening technical capabilities and expanding business segments,while simultaneously facing challenges such as integration complexities and pressure.The significance of this paper lies in gaining a comprehensive understanding of the strategic motivations and potential impacts associated with corporate acquisitions,thereby providing valuable insights for decision-making processes.The innovation lies in the comprehensive utilization of SWOT analysis to holistically evaluate the acquisition event,enabling a thorough assessment of its various aspects.For government and policymakers,they should strength regulation of corporate takeovers to ensure fair and transparent market competition,provide support and incentives,and strength cooperation to develop common policies and norms.As for enterprises,it is advised that strategic planning and comprehensive consideration should be formulated and carried out when making acquisitions.Also,stakeholders should actively participate in and monitor the process of corporate acquisition discussion and decision-making,and strengthen cooperation to ensure fair competition,maximizing the interests of all parties. 展开更多
关键词 intel corporation tower corporation ACQUISITION strategic motivation potential impacts SWOT analysis COOPERATION
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From Differential Mode of Association to Tianxia Worldview:A Study on Chinese Entrepreneurial Spirit
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作者 Chao Gang Qian Chen Wang Lei 《China Economist》 2024年第4期58-88,共31页
China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chine... China has made significant strides in economic and social development since reform and opening up over the past four decades.This process has been influenced by the exceptional innovation and entrepreneurship of Chinese business leaders,as well as their profound sentiments of compassion for the world and their country.It is of great significance to foster and promote an entrepreneurial spirit with distinctive Chinese characteristics.Not only is such spirit essential to the high-quality development of enterprises and the economy,but it is also a critical impetus for achieving Chinese modernization.Nevertheless,there is still a paucity of adequate theoretical discourse on the cultural origins and entrepreneurial spirit of outstanding Chinese business leaders.This paper employs the classical grounded theory method to conduct a 10-year follow-up research on 11 representative entrepreneurs and their enterprises.The results indicate that these entrepreneurs exhibit an evolving worldview along the paths of“self-cultivation and moral conduct”,“assisting employees to achieve”,“multilateral symbiosis”,and“the oneness of existence”when interacting with themselves,employees,partners,the general public,and all things in nature.Such entrepreneurial spirit is embodied in this paper as the“Tianxia(all-under-heaven)worldview”.Through theoretical construction,this study defines the concept of“Tianxia worldview”and extensively examines the distinctions and connections between the broadminded“Tianxia worldview”and the kinship-centered“differential mode of association”in terms of internal structure,value orientation,and applicable groups.It is posited that the transition from the former to the latter is a continuous process of transcendence and evolution of the individual mindset.This study has theoretical significance in the context of advancing the research on the Chinese entrepreneurial spirit,transcending the constraints of the management approach based on the“differential mode of association”,and enhancing the research on social responsibility from the perspective of“benefit corporations”.It also has practical value in overcoming the trust dilemma and development impediment of family businesses,ensuring that enterprises consciously fulfill their social responsibilities in a broader social context,and achieving common prosperity and progress for both enterprises and society. 展开更多
关键词 Tianxia worldview differential mode of association Chinese entrepreneurial spirit corporate social responsibility grounded theory method
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Research on the Influence of Equity Structure on Corporate Performance
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作者 Limei Fu 《Proceedings of Business and Economic Studies》 2024年第1期127-132,共6页
Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through emp... Equity structure constitutes a crucial component of corporate internal governance.A scientifically and reasonably structured equity system aids in enhancing the level and efficiency of corporate governance.Through empirical analysis of data spanning from 2013 to 2022,the study aims to verify the influence mechanism of equity structure on corporate performance.The results indicate that enhancing equity concentration and balance positively impacts corporate performance,with this effect persisting over time.Consequently,optimizing the degree of equity concentration,shareholder types,and the board of directors’structure can assist enterprises in maximizing long-term value. 展开更多
关键词 Equity structure Corporate performance Corporate governance
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Are Socially Responsible Banks More Risk Averse and Dividends Providers?Empirical Evidence from a Developing Economy
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作者 Md.Al Amin Rana Sikder Tanvir Rahman Sohan 《Journal of Sustainable Business and Economics》 2024年第2期1-20,共20页
Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analy... Purpose:This study examines whether socially responsible firms are uninterested in risk-taking and whether socially responsible banks are more dividend providers than socially irresponsible ones.We conducted the analysis using the least-squares method for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018.Methodology:We employed Ordinary Least Squares Regression for 290-panel data observations of 32 commercial banks operating in Bangladesh from 2008 to 2018 using EViews software version-8.Moreover,we conducted descriptive analysis and correlations using SPSS software.We considered CSRI and CSRPI as the indicators of corporate social responsibility,dividend per share and stock dividend as a proxy of dividend policy,LEV(leverage),and non-performing loan to total loan as the indicators of financial risk,and lastly,Z score as the indicator of financial stability.Findings:Studies have shown that banks prioritizing social responsibility tend to pay dividends to their shareholders more frequently and consistently than banks that do not.In particular,banks that invest heavily in corporate social responsibility(CSR)tend to maintain a stable dividend payout,which can help address agency problems that arise from overinvestment in the CSR sector.Additionally,we found that banks that make huge expenditures on CSR also seem to have a low eagerness for risk-taking.Again,we found that the financial stability of a socially responsible bank is high and stable enough,which will help efficiently handle the bank’s financial risks,reduce price fluctuations,and increase financial assets that generally influence a bank’s monetary stability.Implications:Banks implementing fruitful CSR strategies can produce substantial shareholder advantages through high dividend payout levels.An expansion in CSR-related expenditure does not prompt a cut-down or reduce the portion of income paid out as dividends to shareholders.Therefore,the Output of our study will help provide critical information and a thorough understanding of corporate social responsibility and its association with the dividend policy,risk,and financial stability in the banking sector.This will also be useful to the researcher,students,and corporate policymakers while making a critical decision about whether a firm should make expenditures on CSR purposes,how it impacts a firm’s dividend decision,and its connection with its overall risk and financial stability.According to the study,corporate social responsibility should be integrated into a firm’s mission and strategy rather than appearing to be a mere act of generosity.Originality/Value:This study uniquely considers CSR,dividend policy,risk,and financial stability simultaneously in a developing country.Besides,the three-dimensional measures of CSR used in the research focused on developing the economy are a precious contribution. 展开更多
关键词 Corporate Social Responsibility Business stability RISK STAKEHOLDERS Dividend policy Bangladesh
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Expo 2020 Dubai’s Impact on the United Arab Emirates’Brand:A Quantitative Analysis About American and European Media Companies
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作者 Lakhdar Chadli 《Journalism and Mass Communication》 2024年第1期11-22,共12页
Countries implement corporate communication initiatives to improve their international relations,achieve different business objectives,and reinforce their brands.Nation branding activities are mainly based on internat... Countries implement corporate communication initiatives to improve their international relations,achieve different business objectives,and reinforce their brands.Nation branding activities are mainly based on international events:sport,culture,social issues.This paper evaluates the Expo 2020 Dubai’s impact on the United Arab Emirates’brand.We conducted a literature review about nation branding,and then we resorted to 15 indicators to analyze how the most important newspapers from some of the most influential countries(United States,Russia,France,and Germany)covered this event from a journalistic and corporate communication perspective.Our results proved that 82 articles were published about this topic,and the most common criteria respected were quoting organizers(n=61),using the Expo’s logo(n=45)and the image of a falcon(n=43).We concluded that most media companies focused on facts related to the Expo and did references to the country’s identity(values,flag,falcon),but most of them did not include links to the Dubai Expo’s and UAE public authorities’websites. 展开更多
关键词 corporate communication BRAND REPUTATION COUNTRIES international event
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Environmental,Social,Governance(ESG)Influence on Company Value Registered IDXESGL 2020-2022
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作者 Dwi Jayanti Siti Kustinah +2 位作者 Vita Citra Mulyandini Eddy Winarso Adelia Nidyanti 《Economics World》 2024年第1期35-41,共7页
Global warming has increased people’s awareness of environmental protection and social responsibility,which is also reflected in the way they invest,with environmental,social and corporate governance aspects starting... Global warming has increased people’s awareness of environmental protection and social responsibility,which is also reflected in the way they invest,with environmental,social and corporate governance aspects starting to receive more attention.The purpose of this study is to investigate how environmental,social,and governance(ESG)performance,as measured by ESG risk assessment,affects corporate value.The population of this study consists of his 90 companies registered in his IDXESGL using a sampling method based on purposive sampling,and the total sample includes his 60 companies.The data analysis method used is a simple linear regression test.The findings of this study show that ESG risk assessment influences corporate value. 展开更多
关键词 ENVIRONMENTAL SOCIAL GOVERNANCE corporate value
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Research on the Impact of Equity Pledge on Company Value
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作者 Tao Zhang Xuxu Zhu Jie Tian 《Proceedings of Business and Economic Studies》 2024年第4期60-65,共6页
This article aims to provide a literature review on the impact of equity pledges on corporate value,and to explore in depth the application of equity pledges as a financial tool in corporate governance and capital ope... This article aims to provide a literature review on the impact of equity pledges on corporate value,and to explore in depth the application of equity pledges as a financial tool in corporate governance and capital operation,as well as its multidimensional impact on corporate value.By reviewing and analyzing relevant literature both domestically and internationally,this article first defines the basic concept of equity pledges and then elaborates on the impact mechanism of equity pledges on company value from both positive and negative perspectives.In terms of positive impact,this article explores how equity pledges can promote corporate financing,optimize capital structure,and enhance the control of major shareholders over the company.In terms of negative impacts,the possible control risk,market risk,and potential damage to the interests of small and medium-sized shareholders brought about by equity pledges were analyzed.Furthermore,this article also discusses the differences in the impact of equity pledges on company value in different scenarios and proposes corresponding policy recommendations and research prospects. 展开更多
关键词 Equity pledge Company value FINANCING Corporate governance Market risk
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The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts
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作者 Dan Wu 《Proceedings of Business and Economic Studies》 2024年第4期202-206,共5页
This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting... This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors. 展开更多
关键词 Corporate governance Debt contracts Debt default Fair value accounting
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Research on Enterprise Legal Service Strategy Based on Compliance Management Optimization
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作者 Yi Zhu 《Proceedings of Business and Economic Studies》 2024年第2期84-88,共5页
With the background of enterprise compliance management,this paper discusses how to improve the level of enterprise legal service and reduce enterprise legal risks by optimizing the compliance management system.It aim... With the background of enterprise compliance management,this paper discusses how to improve the level of enterprise legal service and reduce enterprise legal risks by optimizing the compliance management system.It aims to analyze the current situation and existing problems of enterprise legal services through the analysis of the importance of compliance management.Furthermore,it delves into the case of enterprise legal service strategy based on compliance management optimization to verify the effectiveness and feasibility of enterprise legal service strategy. 展开更多
关键词 Compliance management Corporate legal affairs Service strategy Legal risk
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The Impact of Sustainable Development Strategies on Corporate Performance
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作者 Lingli Li 《Proceedings of Business and Economic Studies》 2024年第1期1-7,共7页
Enterprises must develop and implement effective strategic measures to achieve sustainable development.This entails evaluating corporate performance,understanding the impact of sustainable development strategies on co... Enterprises must develop and implement effective strategic measures to achieve sustainable development.This entails evaluating corporate performance,understanding the impact of sustainable development strategies on corporate performance,and implementing such strategies.The article proposes eight critical countermeasures to foster harmony and sustainable development among humanity,nature,the economy,and society:innovation-driven initiatives,green development practices,social responsibility initiatives,talent cultivation programs,collaborative cooperation efforts,sound financial management,brand-building endeavors,and effective information management. 展开更多
关键词 Sustainable development Corporate performance Innovative development
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Research on the Impact of BYD Group’s Green Innovation on Corporate Financial Performance under the Background of“Dual Carbon”
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作者 Ziyue Liao 《Proceedings of Business and Economic Studies》 2024年第4期207-213,共7页
With the increasingly severe global climate change problem,the“dual carbon”goals(peak carbon emissions and carbon neutrality)have become a common focus of international attention.The report of the 20th National Cong... With the increasingly severe global climate change problem,the“dual carbon”goals(peak carbon emissions and carbon neutrality)have become a common focus of international attention.The report of the 20th National Congress of the Communist Party of China clearly emphasizes the need to accelerate the green transformation of development models,implement comprehensive strategies for frugal development,support the growth of green and low-carbon industries,and promote the concept of green consumption.At the same time,“Made in China 2025”also elaborates on the strategic concept of innovation-driven and green development centered,and strives for breakthroughs in key industries such as new energy vehicles.In such a macro environment,adopting green innovation measures by enterprises not only contributes to ecological protection but also has an undeniable impact on their economic performance and overall value.This article takes BYD Group as a case study to explore in detail the positive effects of green innovation on its economic performance.We first systematically organized and analyzed BYD’s specific practices in green innovation;Then,by examining three key financial indicators,BYD’s current financial situation was analyzed in depth;On this basis,combined with research data,the positive impact of green innovation on BYD’s financial performance was revealed;Finally,based on the analysis results,relevant suggestions are proposed to provide reference for the sustainable development of enterprises in the context of“dual carbon.” 展开更多
关键词 Dual carbon target BYD Group Green innovation Corporate financial performance
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