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How to improve IFRS for intangible assets?A milestone approach

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China Journal of Accounting Research 2023年第1期16卷 33-57页

作者： Shefei Ma Weiguo Zhang School of economics and Management Tsinghua UniversityChina School of Accountancy Shanghai University of Finance and EconomicsChina

This study focuses on the decreasing relevance of financial information associated with current financial reporting standards for intangible *** summarize and compare three approaches to improving financial reporting standards for internally generated intangibles—the recognition approach,the fair value approach and the disclosure approach,among which we focus on the recognition *** investigate the impact of current international Accounting Standard 38 on the R&D capitalization policies of the high-tech industry,particularly among medical device firms in *** conclude that the current recognition criteria are so stringent that they disincentivize firms from capitalizing their R&D investments.A large variation exists in capitalization timing within the medical device ***,we propose the milestone approach to revising financial reporting standards for intangible *** suggest that determining the capitalization criteria for intangibles based on the R&D cycle and capitalization timing should be moved forward.

关键词： R&D capitalization Intangible assets international Financial Reporting Standards Medical device industry Knowledge-based economy

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基于大语言模型的糖尿病管理:潜力与展望

Science Bulletin 2024年第5期69卷 583-588页

作者：盛斌管洲榆 Lee-Ling Lim 江泽铧 Nestoras Mathioudakis 李佳佳刘茹涵包玉倩 Yong Mong Bee 王亚星郑颖丰 Gavin Siew Wei Tan 纪宏伟 Josip Car 王海波 David C.Klonoff 李华婷覃宇宗黄天荫贾伟平 shanghai international Joint Laboratory of Intelligent Prevention and Treatment for Metabolic Diseases Department of Computer Science and EngineeringSchool of ElectronicInformationand Electrical EngineeringShanghai Jiao Tong UniversityDepartment of Endocrinology and MetabolismShanghai Sixth People’s Hospital Affiliated to Shanghai Jiao Tong University School of MedicineShanghai Diabetes InstituteShanghai Clinical Center for DiabetesShanghai 200240China MOE Key Laboratory of Artificial Intelligence Artificial Intelligence InstituteShanghai Jiao Tong UniversityShanghai 200240China Department of Medicine Faculty of MedicineUniversity of MalayaKuala Lumpur 50603Malaysia Department of Medicine and Therapeutics The Chinese University of Hong KongHong KongChina Asia Diabetes Foundation Hong KongChina Tsinghua Medicine of Tsinghua University Beijing 100084China School of Clinical Medicine Beijing Tsinghua Changgung HospitalBeijing 102218China Division of Endocrinology Diabetes&MetabolismJohns Hopkins University School of MedicineBaltimoreMD 21211USA Department of Endocrinology Singapore General HospitalSingapore 169608Singapore Beijing institute of Ophthalmology Beijing Tongren HospitalCapital University of Medical ScienceBeijing Ophthalmology and Visual Sciences Key LaboratoryBeijing 100730China State Key Laboratory of Ophthalmology Zhongshan Ophthalmic CenterSun Yat-sen UniversityGuangdong Provincial Key Laboratory of Ophthalmology and Visual ScienceGuangzhou 510060China Singapore Eye Research institute Singapore National Eye CentreSingapore 168751Singapore Department of Cardiology the Affiliated Hospital of Qingdao UniversityQingdao 266011China Centre for Population Health Sciences Lee Kong Chian School of MedicineNanyang Technological University SingaporeSingapore 639798Singapore Department of Primary Care and Public Health School of Public HealthImperial College LondonLondon SW72BUUK Clinical Trial Unit Research Centre of Big Data and Artificial Intelligence in Medicine

The increasing prevalence of diabetes has become a global public health concern in the 21st *** 2021,it was estimated that 537 million people had diabetes,and this number is projected to reach 643 million by 2030,and 783 million by 2045[1].Such a huge burden of diabetes brings great challenges in its prevention and management,including early diagnosis,timely interventions,and regular monitoring of risk factor control and complications *** self-care support and patient empowerment can enhance clinical and psychobehavioural outcomes[2],although these require additional resources including manpower,infrastructure(hard and technology),and *** emergence of digital health technologies(DHTs),especially artificial intelligence(AI),may help address these obstacles and alleviate the burden of diabetes[3].Large language models(LLMs),a generative AI that can accept image and text inputs and produce text outputs,have shown promise in various aspects of medical care.

关键词： prevention diagnosis finance

Pandemic Bonds Issued by the Chinese Government Supported Post-Disaster Recovery from COVID-19 Pandemic

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Journal of Social Computing 2022年第2期3卷 158-170页

作者： Feng Liu Deli Kong Jinhua Kong Shiying Lu Zilong Xiao Qing Xu Aimin Zhou Jiayin Qi the institute of AI for Education and also with the School of Computer Science and TechnologyEast China Normal UniversityShanghai 200062China the School of Business and Management Shanghai International Studies UniversityShanghai 201620China the institute of Artificial Intelligence and Change Management Shanghai University of International Business and EconomicsShanghai 200336China the School of Statistics and Information Shanghai University of International Business and EconomicsShanghai 201620China the Department of economics and Management Changsha University of Science and Technology410000 ChangshaChina the Department of Data Science and Computer Science Sun Yat-sen UniversityGuangzhou 510080China the Department of Software Beijing University of Posts and TelecommunicationsBeijing 100876China

During the SARS-CoV-2(COIVD-19)outbreak,China repeatedly stressed that the response to the pandemic required action at all levels of government,including the issuance of Pandemic Bonds to help the country return to work and ***,studies on the effectiveness of Pandemic Bonds during that period are *** with China’s national financial bond market data after COVID-19 in 2020,this paper focuses on the correlation between the Credit Spreads of the relevant bonds and the corresponding bond market rate of return,based on the Copula *** empirical analysis is also carried out for multiple dimensional groupings such as enterprises,industries,provinces,and bond *** results show that there is a significant positive correlation between the Credit Spreads of Pandemic Bonds and market *** addition,the market correlation is higher for Pandemic Bonds issued in Hubei Province,which is at the center of the 2020 pandemic,and the shorter the maturity of the Pandemic Bond issued,the stronger the relationship with market ***,this paper provides recommendations for financial regulators and policy makers to consider in their decisions on how to build a more resilient financial system under heavy economic,fiscal,and social pressures.

关键词： COVID-19 Pandemic Bond Credit Spread Copula model

The Evolution and Driving Force on Integrating Environmental Protection and High-Quality Economic Development

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Frontiers of economics in China-Selected Publications from Chinese Universities 2022年第3期17卷 473-515页

作者： SONG Deyong ZHANG Qi School of economics Huazhong University of Science and TechnologyWuhan 430074China institute for Yangtze River Delta and Yangtze River Economic Belt Development Shanghai University of Finance and EconomicsShanghai 200433China

An index system is constructed to measure the integration of environmental protection and high-quality economic development in different cities in China from 2006 to 2018,and to explore its evolution and driving *** the three dimensions of integration foundation,integration depth and integration performance,this paper adopts AHP-Entropy combined weighting method to build the integration *** addition,this paper comprehensively uses exponential decomposition,comparative analysis and o convergence and divergence analysis to explore the spatio-temporal differences and dynamic *** results show that the overall integration level of China's cities continues to improve,of which technological progress is the core driving force,the transformation of development mode is a crucial path,and the intensity of environmental governance is the key *** evolution and driving forces of the integration level of first-tier cities,new first-tier cities and other cities are significantly *** integration level is a critical way for resourcebased cities to break the resource *** agglomeration integration led by the growth pole can effectively improve the overall regional integration *** paper innovates that the relationship between environmental protection and high-quality economic development is discussed from the perspective of integration,and the paths to improve the integration level of resource-based cities and urban agglomerations are *** paper is helpful to clarify the differences in integration levels and driving forces of different cities,and provide a reference value for the precise implementation of high-quality development and“beautiful China.”

关键词： environmental protection high-quality economic development integration index cities

Human Capital Development and Its Influence on FDI Withdrawal:An Empirical Analysis

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China & World Economy 2023年第5期31卷 116-134页

作者： Chuanchuan Li Lei Li Haodan Tang Yanyan Zheng Fangming Gong The Academy of China Open Economy Studies and institute of international Economy University of International Business and EconomicsChina Center for Transnationals'Studies and Laboratory for Economic Behaviors and Policy Simulation Nankai UniversityChina School of international Business Southwestern University of Finance and EconomicsChina School of international Business Tianjin Foreign Studies UniversityChina international Business Strategy institute University of International Business and EconomicsChina

This paper examines the causal effect of human capital expansion on the exit of foreignowned firms using the difference-in-differences method together with a quasi-natural experiment involving the expansion of higher education in China in *** expansion of human capital reduces the probability of the exit of foreign-owned firms significantly This conclusion remains robust under a series of tests,including changing the sample range,adjusting the identification method,and considering the trade *** of the mechanism indicates that human capital expansion reduces the exit probability of foreign-owned firms by stimulating innovation,improving production efficiency,and optimizing the quality of input and output *** with higher asset specificity are also more likely to restrain the exit of foreign-owned firms through human capital ***,the findings of this study provide a good insight into the exit behavior of FDI in China from the perspective of human capital.

关键词： exit of foreign-owned firms human capital mechanism analysis intermediat input

The relationship between political connections and the mutual fund performance:Evidence from the US

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Economic and Political Studies 2023年第2期11卷 174-208页

作者： Zhengkai Liu Debao Hu Zheng He international College Renmin University of China(Suzhou Research Institute)SuzhouChina School of economics and Management Shanghai Maritime UniversityShanghaiChina

This paper examines the effect of political connections between mutual fund managers and politicians on the fund *** the publicly available data of individual political donations,we regard the mutual funds as politically connected when their managers make financial contributions to ***,we show that aggregated stock holding changes of politically connected funds predict subsequent abnormal stock returns around the earnings announcement day,implying that the political connection promotes managers’stock picking *** evidence derived from the sample of entry buys and exit sells shows that politically connected funds outperform politically non-connected funds by 82 basis points ***,we provide evidence that earnings forecast accuracy for the firms whose stocks are held by politically connected funds is improved significantly when time is approaching the announcement date,highlighting the importance of political channels through which information flows between firms and the market are facilitated.

关键词： Political connection mutual fund information advantage earnings forecast

international Patent Cooperation,Patent Prosecution Highway Agreements,and Export Product Quality

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China & World Economy 2023年第6期31卷 111-133页

作者： Fan Duan Yifei Li Tenglong Zhong institute of economics Chinese Academy of Social SciencesChina Journal of Management World Development Research Center of the State CouncilChina School of international Trade and economics Central University of Finance and EconomicsChina

This paper investigates how international cooperation for patent examination using Patent Prosecution Highway(PPH)agreements has affected the quality of firms'*** the PPH agreements signed between China and the export destinations as a quasi-natural experiment,we established a difference-in-difference-in-differences *** found that international cooperation for patent examination caused firms to increase export quality to PPH partners in patent-intensive industries to a greater *** effect was more profound among PPH partners with stronger intellectual property protection,diferentiated products and core products,and agreements along with the Patent Cooperation *** also found that PPH agreements increased the number of Chinese patent applications filed in PPH partners,patent applications by PPH partners in China,and the level of innovation,all of which constitute the major channels through which export quality to PPH partners *** findings demonstrate that international patent cooperation has played an important role in promoting international trade quality.

关键词： export product quality international patent cooperation intellectual property protection patent prosecution highway

Trade Friction,Upgrading Path and Development of Chinese Textile and Apparel Industry

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Journal of Donghua University(English Edition) 2008年第1期25卷 88-94页

作者：赵君丽 School of international Business Administration Shanghai University of Finance & Economics

China is the largest producer and exporter in textiles in the world now,but most Chinese textile and apparel enterprises operate in the low stream of global value chain? Cprocessing and assembling.A combination of domestic supply side constrains of high wages and external pressures of appreciation of RMB and trade friction make it difficult for Chinese textile and apparel industry to maintain the low-wage *** paper analyzes by stakeholder map for trade *** may be more effective that China deals with the trade issues based on the analysis of different *** political agreement is only a temporary resolution;the more important way is try to upgrade the operations in developed *** to industrial organization theory and global value chain theory,it is suggested product development and marketing are upgrading paths for Chinese

关键词：中国经济发展服装工业发展趋势纺织品

Effect of economic policies on the stock and bond market under the impact of COVID-19

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Journal of Safety Science and Resilience 2022年第1期3卷 24-38页

作者： Feng Liu Deli Kong Zilong Xiao Xiaohui Zhang Aimin Zhou Jiayin Qi School of Computer Science and Technology East China Normal UniversityShanghai 200062China institute of Artificial Intelligence and Change Management Shanghai University of International Business and EconomicsShanghai 203356China School of Business and Management Shanghai International Studies UniversityShanghai 201620China School of Data and Computer Science Sun Yat-Sen UniversityGuangzhou 528406China Qianhai Financial Holdings Guangzhou 510030China

The global epidemic of COVID-19 has made a huge impact on global health and financial *** the spread of the virus has stalled economic development in many parts of the *** stocks and bonds are two important financial assets,how to take appropriate economic policies to restore the stock and bond markets is the focus of governments as they are seeking for quick *** on the Event Study method and the GARCH model,data from 1 October 2019 to 1 April 2020 were collected from 26 countries or regions as analytic *** results show:1)COVID-19 has made greater impacts on the stock market than the bond market;2)the economic policy responses after the COVID-19 has brought impacts on both of the stock and the bond markets;3)the monetary policy responses has brought greater volatility to the stock market than the fiscal policy responses,while the fiscal policy responses has brought greater volatility to the bond market than the monetary policy;4)the fiscal policy has brought more positive effects on the stock market,and monetary policy has brought more positive effects on the bond *** research is helpful to understand the mechanism of COVID-19’s impacts on the stock and bond *** it is of great practical significance to the governments’decisions to make economic policy responses after an epidemic.

关键词： COVID-19 epidemic Event study method Global stock and bond market Return and volatility