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Do major customers promote firms’ innovation?

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China Journal of Accounting Research 2019年第2期12卷 209-229页

作者： jinsong tan Huijuan Cao Xiangting Kong Center for Accounting Finance and InstitutionsSun Yat-sen UniversityChina Business School Sun Yat-sen UniversityChina

This study examines whether and how a concentrated supply chain relationship affects a firm’s innovation decisions. Using data from Chinese listed firms in the manufacturing industry, we find that a concentrated customer base constrains a firm’s R&D investment, where a 1% increase in customer concentration is associated with a 0.011% decrease in R&D investment. To establish causality, we use the instrumental variable method, the reverse causality model, and the Granger causality test to re-examine the relationship and arrive at a consistent conclusion. Results from mechanism analysis suggest that a concentrated customer base constrains the internal fund availability and that the negative relationship between customer concentration and firms’ innovation is less pronounced for firms with more external financial support. Additional analysis reveals that the negative effect of customer concentration mainly affects R&D investment expenditure and that customer concentration also constrains innovation output in China. Overall, our paper reveals the dark side of close customer-supplier relationships and provides new insights into how supply chain relationships affect firms’ innovation decisions.

关键词： Supply chain Innovation Customer concentration Financial constraint

Thinking of peace when rich:The effect of industry growth on corporate risk-taking

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China Journal of Accounting Research 2022年第2期15卷 25-49页

作者： Xiangting Kong jinsong tan Jingxin Zhang Sun Yat-sen University School of BusinessGuangzhouGuangdongChina South China Agricultural University College of Economics and ManagementGuangzhouGuangdongChina Sun Yat-sen University Center for Accounting Finance and InstitutionsGuangzhouGuangdongChina

We investigate the unique role and mechanisms of industry growth in firms’risk-taking *** find that industry growth is negatively associated with corporate risk-taking,consistent with the prospect theory that a high-growth industry gives firms a superior external environment,which may cause them to refrain from corporate risk-taking as in the saying“thinking of peace when rich.”This correlation is stronger for product market leaders,industries encouraged by industry policies and industries that receive more government *** reduce risk-taking through various corporate policies,including long-term,high-value investments,operational efficiency and cash holdings in response to high industry ***,our results are consistent with industry growth negatively affecting corporate risk-taking.

关键词： Industry growth Risk-taking Prospect theory Corporate policies

IPO initial returns in China: Underpricing or overvaluation?

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China Journal of Accounting Research 2014年第1期7卷 31-49页

作者： Shunlin Song jinsong tan Yang Yi School of Accountancy Central University of Finance and Economics School of Business Sun Yat-sen University Center for Accounting Finance and Institutions Sun Yat-sen University

This paper separates the amount of IPO underpricing(primary market underpricing) and overvaluation(secondary market overvaluation) from the value of an IPO's initial return to evaluate the relative importance of these two factors and their main determinants. Using data on the IPOs of 948 Chinese firms, we find that average initial returns are 66% and that underpricing and overvaluation are between 14–22% and 44–53%, respectively, depending on the method used to assess firms' intrinsic values. In addition, while both the value of the initial return and the extent of overvaluation are significantly negatively related to post-IPO long-run stock performance, overvaluation can predict post-IPO performance better than the value of the initial return. Value uncertainty in IPOs is positively related to both underpricing and overvaluation, and both the underwriter's reputation and the existence of pricing regulation are positively related to underpricing. Investor sentiment has a positive effect on overvaluation but has no effect or a negative effect on underpricing. Overall, our results suggest that in China overvaluation accounts for a larger proportion of the initial return than underpricing,and that underpricing and overvaluation have different determinants.

关键词： IPO initial retum IPO underpricing IPO overvaluation Post-IPO long-rn stock performance Determinants

Foreign residency rights and companies’ auditor choice

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China Journal of Accounting Research 2019年第1期12卷 93-112页

作者： Xue Yang Zhi Jin jinsong tan Business School Chengdu University of Technology School of Accounting Southwestern University of Finance and Economics Center for Accounting Finanace and InstitutionsSun Yat-sen University

Recently, with the migration of wealthy Chinese elites becoming increasingly prevalent, the market has come to believe that firms with controlling persons with foreign residency rights have serious agency problems. We study the impact of controlling persons with foreign residency rights on corporate audit perspective. We find that firms whose controlling persons have foreign residency rights are more likely to use high-quality auditing services, and that this behavior is more obvious in regions with lower marketization and in firms with higher separation of ownership and control. We further study the effect of firms whose controlling persons have foreign residency rights that use high-quality Big 4 auditors and find that such firms have better corporate governance and accounting performance.

关键词： Foreign residency rights Audit Corporate governance Signal transmission

m^(6)A阅读蛋白IGF2BP1对食管鳞状细胞癌细胞生物学行为的影响及其机制探讨

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基因组学与应用生物学 2024年第6期43卷 1078-1092页

作者：孙姗潘英杰谭劲松杨航彭利红冯刚刘康宋桂芹川北医学院基础医学与法医学研究所南充637100 南充市中心医院·川北医学院第二临床医学院组织工程与干细胞研究所南充637100

本研究旨在探讨胰岛素样生长因子-2 mRNA结合蛋白1(insulin like growth factor 2 mRNA binding protein 1,IGF2BP1)对食管鳞状细胞癌(esophageal squamous cell carcinoma,ESCC)细胞体外功能的影响及其作用机制。利用TIMER2.0数据库、免疫组化及实时定量PCR(real-time quantitative PCR,RT-qPCR)分析IGF2BP1在ESCC组织和癌旁组织中的蛋白及mRNA水平。采用siRNA敲低IGF2BP1在KYSE30和TE-1细胞中的表达,利用CCK-8实验、平板集落形成实验、划痕愈合实验、Transwell实验以及流式细胞术检测敲低IGF2BP1对细胞功能的影响。利用Western blot检测敲低IGF2BP1对上皮间质转化(epithelial-mesenchymal transition,EMT)相关蛋白及PI3K/AKT通路磷酸化水平的影响。利用STRING、GEPIA数据库筛选出与IGF2BPl蛋白互作的其余N^(6)-甲基腺嘌呤(N^(6)-methyladenosine,m^(6)A)甲基化酶并进行差异表达分析。通过RM2Target、SRAMP数据库预测下游靶基因及其m^(6)A修饰位点。结果显示,IGF2BP1在ESCC组织和细胞中高表达(P<0.05或P<0.001);敲低IGF2BP1后KYSE30和TE-1细胞增殖、迁移和侵袭能力减弱(P<0.05或P<0.001),细胞凋亡增多(P<0.05或P<0.001),同时促进E-cadherin的表达(P<0.05或P<0.01),抑制N-cadherin、Vimentin的表达(P<0.05或P<0.01)以及PI3K/AKT通路的磷酸化(P<0.05或P<0.01);锌指CCCH结构域蛋白13(zinc finger CCCH domain containing protein 13,ZC3H13)与IGF2BP1蛋白互作且在ESCC中的表达水平与IGF2BP1正相关;ZC3H13和IGF2BP1共同调控的潜在靶基因CNNM2、KIAA1549、SP3均具有高可信度的m^(6)A修饰位点。本研究提示,IGF2BP1可能通过m^(6)A依赖的方式与其余m^(6)A甲基化酶协调作用,激活PI3K/AKT通路的磷酸化而促进ESCC细胞的增殖、迁移、侵袭,抑制细胞凋亡,并促进EMT进程,发挥致癌作用。

关键词：食管鳞状细胞癌胰岛素样生长因子-2 mRNA结合蛋白1(IGF2BP1) N^(6)-甲基腺嘌呤(m^(6)A) 增殖侵袭凋亡

LAD1在食管鳞癌发生发展中的作用及其分子机制

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基因组学与应用生物学 2024年第5期43卷 890-906页

作者：谭劲松熊黎张若兰孙姗杨航潘英杰冯刚宋桂芹刘康川北医学院基础医学与法医学研究所南充637100 南充市中心医院·川北医学院第二临床医学院组织工程与干细胞研究所南充637000

本研究旨在揭示锚定细丝蛋白基因ladinin-1(LAD1)对食管鳞癌(esophageal squamous carcinoma,ESCC)细胞增殖、迁移、侵袭和细胞凋亡的影响及其可能的作用机制。对ESCC组织及癌旁组织进行转录组测序并结合生物信息学数据库分析,发现LAD1... 详细信息

本研究旨在揭示锚定细丝蛋白基因ladinin-1(LAD1)对食管鳞癌(esophageal squamous carcinoma,ESCC)细胞增殖、迁移、侵袭和细胞凋亡的影响及其可能的作用机制。对ESCC组织及癌旁组织进行转录组测序并结合生物信息学数据库分析,发现LAD1在ESCC组织中高表达,通过RT-qPCR验证LAD1在ESCC细胞系中的表达。收集31例ESCC患者的癌组织和对应癌旁组织标本,用免疫组织化学染色检测LAD1在ESCC组织中的表达并分析LAD1与ESCC组织病理特征的相关性。利用siRNA敲低KYSE-30和KYSE-150细胞中LAD1的表达,通过CCK-8实验、平板克隆实验、划痕愈合实验、Transwell实验、流式细胞术检测ESCC细胞功能的变化。通过UCSC和JASPAR数据库预测可能调控LAD1的上游转录因子(transcription factors,TFs),并通过RT-qPCR和免疫组织化学染色验证其在ESCC细胞和组织中的表达。最后采用RT-qPCR实验和双萤光素酶实验验证转录因子与LAD1的调控关系。结果显示,相比于HET-1A细胞,LAD1在KYSE-30和KYSE-150细胞中高表达(P<0.01或P<0.001),与转录组测序结果一致。免疫组织化学结果显示,LAD1在ESCC中高表达,并与病理分化程度呈负相关(P<0.01或P<0.001)。敲低LAD1能抑制ESCC细胞增殖、迁移、侵袭并促进细胞凋亡(P<0.01或P<0.001)。UCSC和JASPAR数据库预测结合RT-qPCR实验和免疫组织化学染色推测KLF5、EHF、ELF3可能是LAD1的上游转录因子,利用RT-qPCR实验和双萤光素酶实验进一步验证,发现LAD1可能受到KLF5、EHF、ELF3的调控。本研究提示,LAD1在ESCC细胞和组织中高表达,并与病理分化程度相关联;敲低LAD1能抑制ESCC细胞增殖、迁移、侵袭能力,促进细胞凋亡;KLF5、EHF、ELF3是调节LAD1的上游转录因子。

关键词：食管鳞癌 ladinin-1(LAD1) 增殖侵袭凋亡

不同灌溉量处理对节水抗旱稻产量形成及氮素吸收的影响

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环境工程技术学报 2024年第5期14卷 1488-1493页

作者：李俊材侯丹平付延峰刘世琨毕庆宇谭金松余婷翟壮邹国燕杨桂蓉毕俊国罗利军生态环境部土壤与农业农村生态环境监管技术中心上海市农业生物基因中心土壤中心嘉善双碳创新研究院上海市农业科学院

为了阐明节水抗旱稻在不同灌溉量条件下产量形成特点及氮素吸收规律,设置100%(0.63 L/kg)、80%(0.51 L/kg)、60%(0.38 L/kg)、40%(0.26 L/kg)和20%(0.14 L/kg)5个灌溉量处理,采用单因素方差分析不同灌溉量处理对节水抗旱稻品种(旱优73、... 详细信息

为了阐明节水抗旱稻在不同灌溉量条件下产量形成特点及氮素吸收规律,设置100%(0.63 L/kg)、80%(0.51 L/kg)、60%(0.38 L/kg)、40%(0.26 L/kg)和20%(0.14 L/kg)5个灌溉量处理,采用单因素方差分析不同灌溉量处理对节水抗旱稻品种(旱优73、WDR129)和传统水稻品种(H优518、扬粳4038)这4个供试水稻品种的产量构成因子、成熟期根系伤流速率、成熟期干重及氮素积累量的影响。结果表明,随着灌溉量的减少,4个供试品种的产量、产量构成因子、根系伤流液速率及干重均呈现下降趋势,且传统水稻品种H优518与扬粳4038的下降幅度大于节水抗旱稻品种旱优73和WDR129;低灌溉量处理对节水抗旱稻品种旱优73和WDR129影响较小,且氮素积累量高于传统水稻品种H优518和扬粳4038。研究显示,节水抗旱稻品种旱优73和WDR129通过维持较高的根系伤流液速率,保证了在低灌溉量条件下仍有较高的氮素积累量及产量。

关键词：灌溉量节水抗旱稻产量伤流液速率氮素

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Engineering Thermoelectric Performance of α-GeTe by Ferroelectric Distortion

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Energy & Environmental Materials 2024年第2期7卷 171-179页

作者： Yuting Fan Chenghao Xie Jun Li Xiangyu Meng Jinchang Sun jinsong Wu Xinfeng tang Gangjian tan State Key Laboratory of Advanced Technology for Materials Synthesis and Processing Wuhan University of TechnologyWuhan 430070China International School of Materials Science and Engineering Wuhan University of TechnologyWuhan 430070China

The rhombohedralα-GeTe can be approximated as a slightly distorted rock-salt structure along its[111]direction and possesses superb thermoelectric ***,the role of such a ferroelectric-like structural distortion on its transport properties remains ***,we performed a systematic study on the crystal structure and electronic band structure evolutions of Ge_(1-x)Sn_(x)Te alloys where the degree of ferroelectric distortion is continuously *** is revealed that the band gap is maximized while multiple valence bands are converged at x=0.6,where the ferroelectric distortion is the least but still *** undistorted,the band gap is considerably reduced,and the valence bands are largely separated ***,near the ferro-to-paraelectric phase transition Curie temperature,the lattice thermal conductivity reaches its minima because of significant lattice softening enabled by ferroelectric *** predict a peak ZT value of 2.6 at 673 K inα-GeTe by use of proper dopants which are powerful in suppressing the excess hole concentrations but meanwhile exert little influence on the ferroelectric distortion.

关键词： electronic band structures ferroelectric distortion lattice softening thermoelectric α-GeTe

Harnessing bacteria for tumor therapy:Current advances and challenges

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Chinese Chemical Letters 2024年第2期35卷 97-106页

作者： Lina Guo jinsong Ding Wenhu Zhou Xiangya School of Pharmaceutical Sciences Central South UniversityChangsha 410013China Changsha Medical University Academician WorkstationChangsha 410219China Key Laboratory of Biological Nanotechnology of National Health Commission Changsha 410008China

After a century of standstill,bacteria-based tumor therapy has resurged recently benefiting from the revolution of tumor immunotherapy,which provides unique solutions to tackle the obstacles of traditional tumor *** and facultative anaerobes with active tropism can selectively colonize at tumor sites and suppress tumor growth via different mechanisms,serving as attractive tools for tumor treatment either as a monotherapy or combining with other therapies for synergistic anti-tumor *** this critical review,we introduce the recent advances of bacteria-based tumor therapy from the following ***,the general properties of bacteria are reviewed emphasizing on their structural components related to tumor immunotherapy,and the main bacteria that have been used in tumor therapy are ***,the benefits of bacteria for tumor therapy are illustrated,such as tumor targetability,deep penetration,and facile genetic engineering for attenuation,enhanced efficacy,as well as ***,anti-tumor mechanisms of bacteria are summarized,which refer to intrinsic tumoricidal activities,immune activation,bacteria metabolism,and their capability to regulate gut microbiota ***,bacteria could act as carriers to deliver various types of therapeutics to achieve combination therapy with improved *** addition,several challenges for anti-tumor applications of bacteria are discussed regarding the delivery,efficacy and safety issues,and potential solutions are also ***,the possible improvements and perspectives are discussed in the end,which provide a guideline for the design of advanced bacteria-based tumor therapeutics in the future.

关键词： Bacteria Tumor targeting Immunotherapy Combination therapy Genetic engineering Surface decoration