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The effect of earnings forecast precision on firm value and insider trading under voluntary disclosure in Taiwan

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Journal of Modern Accounting and Auditing 2010年第6期6卷 33-43页

作者： chang wei-shuo Department of Finance National Sun Yat-sen University Kaohsiung 80424 Taiwan

Taiwan changed its earnings forecast policy from mandatory to voluntary disclosure in 2005. In this study, the inferences of voluntary earnings forecast are examined based on forecasts issued by listed firms. This study suspects that insiders have a temptation to strategically manipulate financial forecast information to influence markets and thus receive extra rents. Under the new earnings forecast disclosure policy, the number of disclosing firm decreases but the precision of earnings forecast increases. The empirical result from dynamic panel data evidences the forecast error of voluntary disclosure may negatively impact firm values. Furthermore, there is a positive relationship between insiders＇ trading profit and manipulation of earnings forecasts. As volatility in insider manipulation increases, it is difficult for the investors to predict the real intention of insiders, and insiders may achieve greater benefits from trading. This study also observes that many listed companies hold investor conferences to provide earnings guidance in Taiwan. The reason may be that investor conference is more flexible and has less forecast error cost than the formal financial forecast. This study provides important insights into earnings forecast policy in emerging markets. The competent authority should improve corporate governance and develop monitoring functions to abate forecast manipulation.

关键词： earnings forecast earnings management manipulation of informed information voluntary disclosure

Direct amination of benzene to aniline with several typical vanadium complexes

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Chinese Chemical Letters 2009年第2期20卷 238-240页

作者： Yu Fen Lü Liang Fang Zhu Qiu Yuan Liu Bin Guo Xiao Ke Hu chang wei Hu Key Laboratory of Green Chemistry and Technology (Sichuan University) Ministry of Education College of Chemistry Sichuan University Chengdu 610064 PR China

The liquid-phase direct catalytic amination of benzene to aniline was performed in acetic acid water solvent using a series of vanadium （Ⅲ, Ⅳ,Ⅴ） complexes with N,O- or O,O-ligands as catalysts and hydroxylamine hydrochloride as the aminating agent. The vanadium complexes exhibited much higher selectivity towards the production of aniline than NaVO3 or VOSO4. Under the optimized conditions, an aniline yield of 42.5% and a TON of 48 with a high selectivity of above 99.9% was obtained using 0.2 mmol of [VO（OAc）2] as the catalyst.

关键词： Amination Benzene Hydroxylamine Vanadium complexes

Particle Simulation Research on the Detailed Process of Bubble Generation

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Chinese Physics Letters 2001年第12期18卷 1628-1631页

作者： MA Yan-Yun chang Wen-wei YIN Yan CAO Li-Hua YUE Zong-Wu Department of Applied Physics National University of Defense TechnologyChangsha 410073

The detailed process of bubble generation in laser-plasma interaction has been studied by particle simulation. During the interaction between laser and plasma, a strong electrostatic field caused by charge separation is observed, whose structure looks like a potential well. Electrons are accelerated to 10 MeV within some tens of femtoseconds when the laser intensity is 5×10^(18) W/cm^(2). After many electrons escape from the potentiaLwell-like structure, electron cavitons are generated. Because of laser filamentation, the intensity of the laser becomes very asymmetric, the caviton structure is squeezed and deformed, and then electron bubbles are generated, whichfinally results in ion bubble formation. It is the electron caviton and laser beam filamentation that cause bubble generation. The i0 MeV superthermal electron generation accompanied by the electron caviton is attributed to EV . E heating, which is a locally oscillating electron heating mechanism.

关键词： mechanism bubble oscillating

Environmental and tectonic significance of Late Permian reefs in the Linxi and adjacent areas in Inner Mongolia of China

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Science China Earth Sciences 2016年第7期59卷 1463-1476页

作者： TIAN Shu Gang ZHANG Yong Sheng GONG Yue Xuan LI Zi Shun GAO Lian Da ZHAI Da Xing ZHU chang wei Institute of Geology Chinese Academy of Geological Sciences Institute of Mineral Resources Chinese Academy of Geological Sciences Department of Science and Technology Chinese Academy of Geological Sciences

Many plateau-edge reefs and reef mounds of the Late Permian have been discovered in Linxi County and adjacent areas of Inner Mongolia, China. These reefs verify that the Hinggan-Inner Mongolia Area was an open and unobstructed sea-trough in Late Permian. Facies and sequences of reef strata in Member 4 and Member 5 of the Linxi Formation were studied for information to reconstruct the closing process of the Linxi-Jiutai chasm in the sea-trough, i.e., to constrain subsidence, uplift, and final closing. Ages of the reef-bearing strata have been determined to be late and end of Late Permian, based on ranges or abundances of diverse fossils. Six reef-building organic assemblages were distinguished, representing different ecologic conditions, according to morphological functions and paleoecological adaptations of organisms including primarily sponges, bryozoans, and calcareous algae. Two types of shelf slopes, the gentle slope and the steep slope, have been interpreted for Member 4 and Member 5 of the Linxi Formation, based on the assemblages. The locations of outcrops, and types of these reefs delineate the north margin of Sino-Korea Platform, and define uplift and final closing of the Linxi-Jiutai chasm at the end of Late Permian.

关键词： Reefs Facies sequence Paleoecology Late Permian Inner Mongolia

Fault tolerant controlled quantum dialogue against collective noise

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Chinese Physics B 2020年第1期29卷 128-139页

作者： Li-wei chang Yu-Qing Zhang Xiao-Xiong Tian Yu-Hua Qian Shi-Hui Zheng College of Information Shanxi University of Finance and EconomicsTaiyuan 030006China Institute of Big Data Science and Industry Shanxi UniversityTaiyuan 030006China School of Cyberspace Security Beijing University of Posts and TelecommunicationsBeijing 100876China

Quantum system is inevitably affected by the external environment in the real *** controlled quantum dialogue protocols are put forward based on logicalχ-type states under collective noise *** is against collectivedephasing noise,while the other is against collective-rotation *** with existing protocols,there exist several outstanding advantages in our proposed protocols:Firstly,theχ-type state is utilized as quantum channels,it possesses better entanglement properties than GHZ state,W state as well as cluster state,which make it difficult to be destroyed by local ***,two kinds of logicalχ-type states are constructed by us in theory,which can be perfectly immune to the effects of collective ***,the controller can be offline after quantum distribution and permission announcement,without waiting for all the participants to complete the information ***,the security analysis illuminates that our protocols can not only be free from the information leakage,but also resist against the interceptand-resend attack,the entanglement-and-measure attack,the modification attack,the conspiring attack,and especially the dishonest controller’s attacks.

关键词： controlled quantum dialogue collective noise logicalχ-type state dishonest controller’s attacks

Permafrost changes in the Nanwenghe Wetlands Reserve on the southern slope of the Da Xing'anling‒Yile'huli mountains,Northeast China

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Advances in Climate change Research 2021年第5期12卷 696-709页

作者： HE Rui-Xia JIN Hui-Jun LUO Dong-Liang LI Xiao-Ying ZHOU Chuan-Fang JIA Ning JIN Xiao-Ying LI Xin-Yu CHE Tao YANG Xue WANG Li-Zhong LI wei-Hai wei chang-Lei chang Xiao-Li YU Shao-Peng State Key Laboratory of Frozen Soils Engineering and Da Xing'anling Observation and Research Station of Frozen-Ground Engineering and Environment Northwest Institute of Eco-Environment and ResourcesChinese Academy of SciencesLanzhou73000China Institute of Cold Regions Science and Engineering School of Civil EngineeringNortheast-China Observatory and Research-Station of Permafrost Geo-Environment(Ministry of Education)and Northeast Forestry UniversityHarbin150040China School of Geography and Tourism Harbin UniversityHarbin150086China Harbin Center for Natural Resources Survey Geological Survey of ChinaHarbin150086China School of Civil Engineering Harbin Institute of TechnologyHarbin150090China China Forest Ecological Research Network(CFERN)Station at the Headwater Area of Nenjiang River Daxing'anling Institute of Agriculture and ForestryDaxing'anling Forestry GroupJagdaqi165100China National-Local Joint Engineering Laboratory of Geo-Spatial Information Technology Hunan University of Science and TechnologyXiangtan411201China

The Nanwenghe Wetlands Reserve in the Yile'huli Mountains is a representative region of the Xing'an *** response of permafrost to climate change remains unclear due to limited field ***,longer-term responses of the ground thermal state to climate change since 2011 have been monitored at four sites with varied surface characteristics:Carex tato wetland(P1)and *** wetland(P2)with a multi-year average temperatures at the depth of zero annual amplitude(T_(ZAA))of−0.52 and−1.19℃,respectively;Betula platyphylla-Larix gmelinii(Rupr.)Kuzen mixed forest(P3)with T_(ZAA) of 0.17℃,and;the forest of ***(Rupr.)Kuzen(P4)with T_(ZAA) of 1.65℃.Continuous observations demonstrate that the ecosystem-protected Xing'an permafrost experienced a cooling under a warming *** temperature at the top of permafrost(TTOP)rose(1.8℃ per decade)but the TZAA declined(−0.14℃ per decade),while the active layer thickness(ALT)thinned from 0.9 m in 2012 to 0.8 m in 2014 at *** the TTOP and TZAA increased(0.89 and 0.06℃ per decade,respectively),but the ALT thinned from 1.4 m in 2012 to 0.7 m in 2016 at *** detached permafrost at P3 disappeared in summer 2012,with warming rates of+0.42 and+0.17℃ per decade for TTOP and T_(ZAA),***,up to date,the ground thermal state has remained stable at *** conclude that the thermal offset is crucial for the preservation and persistence of the Xing'an permafrost at the southern fringe.

关键词： Nanwenghe wetland reserve Permafrost Climate change Active layer thickness Ground thermal state Thermal offset Local environmental factors

Effect of Yiqi Bushen prescription on hippocampal neuronal apoptosis in diabetic rats

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Neural Regeneration Research 2011年第21期6卷 1628-1634页

作者： Deshan Liu weiwei Lin wei Gao Ping chang wei Li Department of Traditional Chinese Medicine Qilu Hospital of Shandong University Jinan 250012 Shandong Province China

This study investigated the neuroprotective effect of Yiqi Bushen prescription （YQBS, supplementing qi and tonifying kidney） on neuronal cell apoptosis. Following YQBS treatment, the number of surviving hippocampal neurons increased, anti-apoptotic Bcl-2 expression increased and pro-apoptotic Bax expression decreased. In addition, diabetic rats exhibited improved learning and memory. YQBS treatment also increased Bcl-2 mRNA expression and the ratio of Bcl-2/Bax, but decreased levels of hypoxia-inducible factor-1α mRNA and Bax mRNA expression after high-glucose/hypoxia-induced injury. Results demonstrated that YQBS inhibited hippocampal neuronal apoptosis by decreasing hypoxia-inducible factor-1α expression and increasing Bcl-2 expression, thereby improving cognitive impairment in diabetic rats.

关键词： Yiqi Bushen prescription hippocampal neuron hypoxia-inducible factor-1α apoptosis diabetes learning and memory neural regeneration

Genetic polymorphism of MCP-1-2518,IL-8-251 and susceptibility to acute pancreatitis:A pilot study in population of Suzhou,China

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World Journal of Gastroenterology 2008年第37期14卷 5744-5748页

作者： wei-chang Chen Jin-Shan Nie Department of Gastroenterology the FirstAffiliated Hospital Suzhou University Suzhou 215006 JiangsuProvince China Department of Gastroenterology TaicangHospital the Affiliated Hospital of Suzhou University Taicang215400 Jiangsu Province China

AIM： To study the relationship between MCP-1-2518A/ G, IL-8-251A/T polymorphism and acute pancreatitis （AP） in the Han population of Suzhou, China. METHODS： A case-control study was conducted to compare the distribution of genotype and genetic frequency of MCP-1-2518A/G, IL-8-251A/T gene polymorphism among AP （n = 101）, including mild AP （n = 78） and severe AP （n = 23） and control healthy individuals （n = 120） with polymerase chain reaction- restriction fragment length polymorphism （PCR-RFLP） and DNA sequencing, and analyze the relationship between the MCP-1-2518A/G, IL-8-251A/T gene polymorphism and the susceptibility to AP. RESULTS： Significant differences were found in the distribution of genotype of MCP-1-2518A/G between the healthy control group and mild AP group （χ^2 = 32.015, P 〈 0.001）, the same was evident between the healthy control group and severe AP group （χ^2 = 12.932, P 〈 0.05） in Suzhou. However, no difference of genotypic distribution was noted between MAP and SAP （Z2 = 0.006, P = 0.997）. The genetic frequencies of G allele in mild AP were 72.4% （113/156） and 76.1% （35/46） in severe AP, both were higher than the controls, 47.1% （113/240）（χ^2 = 24.804; P 〈 0.001, and 4,2 = 13：005; P 〈 0.001）, but no difference was found between severe AP and mild AP （χ^2 = 0.242, P = 0.623）. No difference was found in the distribution of genotype of IL-8-251A/T between the healthy control group and AP group neither in the frequency of A and T allele. CONCLUSION： The MCP-1-2518 AA genotype of the population in Suzhou may be a protective genotype of AP, while one with higher frequency of G allele is more likely to suffer from pancreatitis. But the genotype of AA and the frequency of G allele could not predict the risk of severe AP. No correlation is found between the IL-8-251 polymorphism and the liability of AP.

关键词： Acute pancreatitis MCP-1 DNA IL-8 DNA Polymorphism

Is laparoscopic radical cholecystectomy an effective and safe approach for advanced gallbladder cancer?

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Hepatobiliary & Pancreatic Diseases International 2020年第3期19卷 203-204页

作者： Li-Ming Jin Yu-Hua Zhang Cheng-Wu Zhang wei-Ding Wu Jia Wu chang-wei Dou Fang-Qiang wei Zhi-Fei Wang Zhi-Ming Hu Shu-Sen Zheng Division of Hepatobiliary Pancreatic Surgery First Affiliated HospitalZhejiang University School of MedicineHangzhou 310003China Division of Hepatobiliary and Pancreatic Surgery Zhejiang Provincial People’s HospitalAffiliated People’s Hospital of Hangzhou Medical CollegeHangzhou 310014China Department of Hepatobiliary and Pancreatic Surgery Department of Liver TransplantationShulan(Hangzhou)HospitalZhejiang Shuren University School of MedicineHangzhou 310022China

Although laparoscopy has been widely used in the surgical field and is even considered the first-line to diagnose various diseases,laparoscopic radical cholecystectomy(LRC)for gallbladder cancer(GBC)has always been relatively *** lymphadenectomy,complicated liver resection,specific biological behavior of GBC cells,and chimney and aerosol effects from the pneumoperitoneum are the previously misunderstood areas in laparoscopic surgery[1].Initially,laparoscopic approach was used for intra-abdominal GBC exploration to determine the presence of peritoneal metastasis,intraoperative staging,and palliative *** the advancement of laparoscopic surgery,laparoscopic liver resection,laparoscopic pancreaticoduodenectomy,and laparoscopic radical gastrectomy have been routinely performed in several medical *** et al.[2]recently demonstrated that laparoscopic technique is feasible for ***,the feasibility of LRC depends on the following factors.

关键词： laparoscopic gallbladder routine