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Local corruption and corporate cash holdings:Sheltering assets or agency conflict?

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China Journal of Accounting Research 2018年第4期11卷 307-324页

作者： Xixiong Xu yaoqin li School of Economics and Business Administration Chongqing University The Innovation Institute of Corporate Finance & Accounting Governance Chongqing University (IICFAG)

This study investigates the impact of corruption on corporate cash holdings in China. The political extraction argument predicts that firms might shelter liquid assets to avoid extraction by corrupt officials. Using data on A-shared listed firms between 2007 and 2012, we find that firms located in more corrupt regions hold less cash, supporting this hypothesis. Political resources help to diminish the risk of exploitation, reducing the extent to which liquid assets are sheltered. We find that the negative association between corruption and cash holding is more significant for non-state-owned enterprises(Non-SOEs)than for state-owned enterprises(SOEs). Moreover, the cash holdings of Non-SOEs without political connections are more sensitive to corruption than those of Non-SOEs with political connections. These findings demonstrate that expropriation by corrupt officials is an important factor driving firms to manage liquidity.

关键词： Corruption Corporate cash holding Political extraction Asset sheltering Agency cost

科技型员工期权与企业创新绩效:基于利益趋同和信息相容效应视角

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财贸研究 2022年第11期33卷 82-96页

作者：李摇琴四川大学商学院四川成都610065

从员工激励视角,采用中国民营上市公司配对样本,基于利益趋同和信息相容效应,考察科技型员工期权对企业创新绩效的影响及作用机理。实证结果表明:科技型员工期权显著增加了企业专利数量,提升了企业创新绩效,且这一创新激励效应在财务约... 详细信息

从员工激励视角,采用中国民营上市公司配对样本,基于利益趋同和信息相容效应,考察科技型员工期权对企业创新绩效的影响及作用机理。实证结果表明:科技型员工期权显著增加了企业专利数量,提升了企业创新绩效,且这一创新激励效应在财务约束较大的企业中更加凸显。机制检验结果表明,科技型员工期权通过团队协作渠道而非风险承担渠道提升企业创新绩效。

关键词：科技型员工期权企业创新财务约束利益趋同信息相容

Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

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China Journal of Accounting Research 2016年第2期9卷 153-173页

作者： Xixiong Xu yaoqin li Mengmeng Chang School of Economics & Business Administration Chongqing University

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing of collateral clauses in bank loan contracting, and explore the potential path of influence. Data taken from Chinese listed companies between2009 and 2012 indicate that(1) female-CFO-led firms are less likely to obtain credit loans than male-CFO-led firms;(2) female-CFO-led borrowers are more likely to be required to provide collateral for loans than male-CFO-led borrowers; and(3) banks are more inclined to claim mortgaging collateral when lending to female-CFO-led firms and prefer to guarantee collateral when lending to male-CFO-led firms. Female-CFO-led borrowers seem to be granted more unfavorable loan terms than male-CFO-led borrowers, supporting the hypothesis that female CFOs experience credit discrimination. Further analysis reveals that regional financial development helps to alleviate lending discrimination against female CFOs. Furthermore, female CFOs in SOEs are less likely than their non-SOE counterparts to experience gender discrimination in the credit market.

关键词： Female CFOs Loan contracting Collateral clauses Financial conservatism Gender discrimination

供应链创新与企业多元化经营——基于“信息机制”和“契约机制”的分析

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财经论丛 2023年第3期 57-69页

作者：祝丹枫李摇琴鄢哲明陕西师范大学国际商学院陕西西安710119 四川大学商学院四川成都600065 西安交通大学经济与金融学院陕西西安710061

本文从交易成本切入,理论分析供应链创新如何通过信息机制和契约机制影响企业多元化经营,利用供应链创新与应用试点准自然实验构建双重差分模型,以2013—2020年A股上市公司为样本开展实证研究。结果显示,供应链创新抑制了企业多元化经营... 详细信息

本文从交易成本切入,理论分析供应链创新如何通过信息机制和契约机制影响企业多元化经营,利用供应链创新与应用试点准自然实验构建双重差分模型,以2013—2020年A股上市公司为样本开展实证研究。结果显示,供应链创新抑制了企业多元化经营,其作用路径包括降低收入不确定性、加大专用性资产投资、促进商业信用。异质性分析表明,企业所在行业竞争越激烈、内部管理效率越高,供应链创新对多元化经营的抑制作用越明显。此外,供应链创新显著提升了企业资本和存货的资源配置效率。本文研究结论不仅丰富了对兼具数字化与集成化的供应链变革实践的理论认知,为理解中国当前资本扩张提供了来自供应链视角的证据,同时为供应链创新与应用的全面推广提供了现实启示。

关键词：供应链创新多元化经营交易成本理论双重差分

4000 m高海拔地区特高压变电站导线电晕特性与选型研究

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高电压技术 2023年第7期49卷 2919-2928页

作者：刘鹏张军谢梁李瑶琴刘闯彭宗仁西安交通大学电力设备电气绝缘国家重点实验室西安710049 中国电力科学研究院有限公司电网环境保护国家重点实验室武汉430074

1000 kV变电站中导线连接方式多样,其表面电场分布由于邻近效应而极不均匀,导线表面易发生电晕放电,尤其在高海拔地区,导线起晕电压将降低。为了防治导线表面电晕,优化变电站电磁环境,必须选择合理的导线型式。提出了一种数值计算和有... 详细信息

1000 kV变电站中导线连接方式多样,其表面电场分布由于邻近效应而极不均匀,导线表面易发生电晕放电,尤其在高海拔地区,导线起晕电压将降低。为了防治导线表面电晕,优化变电站电磁环境,必须选择合理的导线型式。提出了一种数值计算和有限元仿真为主、电晕模拟试验为辅的变电导线选型方法,研究提出了导线表面场强控制值,计算获得了采用不同选型方案时导线表面工作场强与临界场强之比Em/Ec、可听噪声L50值与电场分布,给出了4000 m海拔特高压变电站导线选型方案并通过了电晕试验验证。结果表明:导线表面场强控制值推荐取值为1.84 kV/mm;若4000 m海拔特高压变电站仍采用常规4分裂导线,则其站内Em/Ec和可听噪声L50值将分别增大50.0%和23.7%,导线表面电晕严重。采用该推荐选型方案时,站内Em/Ec和可听噪声L50值分别为0.79和60.29 dB,导线表面最大场强为1.67 kV/mm,导线高海拔电晕熄灭电压为770 kV,满足4000 m高海拔特高压变电站导线防晕要求。该研究方法和成果可为我国后续高海拔地区特高压变电站的导线选型和绿色环保电网工程建设提供依据。

关键词：特高压 4000 m高海拔变电站导线选型电晕

Leaching kinetics of fluorine during the aluminum removal from spent li-ion battery cathode materials

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Journal of Environmental Sciences 2024年第4期138卷 312-325页

作者： Shengjie li Jianxin Zhu Research Center for Eco-Environmental Sciences Chinese Academy of SciencesBeijing 100085China University of Chinese Academy of Sciences Beijing 100049China

The high content of aluminum(Al)impurity in the recycled cathode powder seriously affects the extraction efficiency of Nickel,Cobalt,Manganese,and lithium resources and the actual commercial value of recycled materials,so Al removal is crucially important to conform to the industrial standard of spent li-ion battery cathode *** this work,we systematically investigated the leaching process and optimum conditions associated with Al removal from the cathode powder materials collected in a wet cathode-powder peeling and recycling production line of spent li-ion batteries(liBs).Moreover,we specifically studied the leaching of fluorine(F)synergistically happened along with the removal process of Al,which was not concerned about in other studies,but one of the key factors affecting pollution prevention in the recovery *** mechanism of the whole process including the leaching of Al and F from the cathode powder was indicated by using NMR,FTIR,and XPS,and a defluoridation process was preliminarily investigated in this *** leaching kinetics of Al could be successfully described by the shrinking core model,controlled by the diffusion process and the activation energy was 11.14 kJ/***,the leaching of F was attributed to the dissolution of liPF6and decomposition of PVDF,and the kinetics associated was described by Avrami *** interaction of Al and F is advantageous to realize the defluoridation to some *** is expected that our investigation will provide theoretical support for the large-scale recycling of spent liBs.

关键词： Al removal F leaching Cathode powder Heating alkali leaching Leaching kinetics

社会支持理论视角下易地扶贫搬迁老人社区融入的特征及策略--以四川省龙泉驿区Y社区为例

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云南农业大学学报（社会科学版） 2022年第2期16卷 52-59页

作者：李耀芹茹婧西南石油大学法学院四川成都610500

易地扶贫搬迁老人社区融入的成败关系到易地扶贫搬迁政策的成效。文章以四川省龙泉驿区Y社区易地扶贫搬迁老人为研究对象,采用定性研究法,运用观察法、访谈法资料收集法,分析易地扶贫搬迁老人在社区融入过程中的融入状况,即欣喜和新奇... 详细信息

易地扶贫搬迁老人社区融入的成败关系到易地扶贫搬迁政策的成效。文章以四川省龙泉驿区Y社区易地扶贫搬迁老人为研究对象,采用定性研究法,运用观察法、访谈法资料收集法,分析易地扶贫搬迁老人在社区融入过程中的融入状况,即欣喜和新奇的探索阶段、排斥与冲突的冲击阶段、包容与适应的接纳阶段、基本融入的同化阶段。基于社会支持理论与社区融入的正相关关系,社会工作介入易地扶贫搬迁老人的正式和非正式支持系统,从政府、社区、社会和其家庭、同辈群体层面来帮助他们尽快融入新社区。

关键词：易地扶贫搬迁老年移民社区融入社会支持理论社会工作

Highly-chlorinated inert and robust interphase without mineralization of oxide enhancing high-rate li metal batteries

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Chinese Chemical Letters 2024年第6期35卷 239-243页

作者： Long li Kang Yang Chenpeng Xi Mengchao li Borong li Gui Xu Yuanbin Xiao Xiancai Cui Zhiliang liu lingyun li Yan Yu Chengkai Yang Key Laboratory of Advanced Materials Technologies International(HongKong Macao and Taiwan)Joint Laboratory on Advanced Materials TechnologiesSchool of Materials Science and EngineeringFuzhou UniversityFuzhou 350108China College of Material Sciences and Chemical Engineering Harbin Engineering UniversityHarbin 150001China

Side reactions and dendrite growth triggered by the unstable interface and inhomogeneous deposition have become the biggest obstacle to the commercialization for lithium metal *** this study,a highly-chlorinated organic-inorganic hybrid interfacial protective layer is developed by rationally tuning the interfacial passivation and robustness to achieve the convenient and efficient li metal *** polyvinyl chloride(PVC)can effectively resist water and oxygen,which is confirmed by density functional *** organic-dominant solid electrolyte interphases(SEI)with lithium chloride are investigated by the X-ray photoelectron spectroscopy(XPS)with little mineralization of oxide,such as li_(2)O and li_(2)CO_(3).With such artificial SEI,a uniform and dense lithium deposition morphology are formed and an ultra-long stable cycle of over 500 h are achieved even at an ultra-high current density of 10 m A/cm^(2).Moreover,the simple and convenient protected anode also exhibits excellent battery stability when paired with the liNi_(0.8)Co_(0.1)Mn_(0.1)O_(2)(NCM811)and liFePO_(4)(LFP)cathode,showing great potential for the commercial application of lithium metal batteries.

关键词： Highly-chlorinated Water/oxygen resistance Stable interphase Dendrite-free lithium metal batteries High-rate

Accelerating lithium-sulfur battery reaction kinetics and inducing 3D deposition of li_(2)S using interactions between Fe_(3)Se_(4)and lithium polysulfides

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Journal of Energy Chemistry 2024年第8期95卷 540-553,I0012页

作者： Yihan lin liheng li Longjie Tan Yongliang li Xiangzhong Ren Peixin Zhang Chuanxin He lingna Sun College of Chemistry and Environmental Engineering Shenzhen UniversityShenzhen 518060GuangdongChina

Although lithium-sulfur batteries(LSBs)exhibit high theoretical energy density,their practical application is hindered by poor conductivity of the sulfur cathode,the shuttle effect,and the irreversible deposition of li_(2)*** address these issues,a novel composite,using electrospinning technology,consisting of Fe_(3)Se_(4)and porous nitrogen-doped carbon nanofibers was designed for the interlayer of *** porous carbon nanofiber structure facilitates the transport of ions and electrons,while the Fe_(3)Se_(4)material adsorbs lithium polysulfides(liPSs)and accelerates its catalytic conversion ***,the Fe_(3)Se_(4)material interacts with soluble liPSs to generate a new polysulfide intermediate,li_(x)FeS_(y)complex,which changes the electrochemical reaction pathway and facilitates the three-dimensional deposition of li_(2)S,enhancing the reversibility of *** designed LSB demonstrates a high specific capacity of1529.6 mA h g^(-1)in the first cycle at 0.2 *** rate performance is also excellent,maintaining an ultra-high specific capacity of 779.7 mA h g^(-1)at a high rate of 8 *** investigation explores the mechanism of the interaction between the interlayer and liPSs,and provides a new strategy to regulate the reaction kinetics and li_(2)S deposition in LSBs.

关键词： lithium-sulfur batteries Polysulfide intermediates li_(2)S electrodeposition Interlayers Electrostatic spinning Adsorption Catalysis