The effect of venture capital and its heterogeneity on the Earnings Management of IPO： Evidence from GEM

改革开放以来，我国资本市场逐步开放，国外越来越多的资本性态进入中国，风险投资则是其中最为重要的一种。风险投资对丰富我国资本结构、促进高科技创新产业的发展以及规范创业型企业治理结构等方面起到了不可替代的作用，因此，风险投资获得了我国政府的大力支持。特别是2009年我国创业板市场推出后，创业板成为了风险投资退出的重要渠道之一，间接的加速了我国风险投资的发展。而风险投资对企业上市过程中的作用也不断地被学者关注。 国内外学者对风险投资及IPO盈余管理的研究甚多，主要集中在“认证假说”、“监督假说”和“逐名假说”三个方向。前两种观点都认为风险投资在IPO过程中的不利行为起到抑制作用，第三种观点认为风险...Since The Reform and Opening, China’s capital market is gradually opening up. Over the past thirty years, more and more foreign capital states are rushing to China, venture capital included. Venture capital won the strong support of the Chinese government, because it played an important role in enriching the capital structure, promoting the high-tech industries development. Especially since the in...学位：管理学硕士院系专业：管理学院_会计学学号：1752013115113

Modeling intraparticle transports during propylene polymerizations using supported metallocene and dual function metallocene as catalysts: Single particle model

Two improved multigrain models (MGMs) for preparing homopolypropylene and long chain branched polypropylene via propylene polymerization using silica-supported metallocene or dual function metallocene as catalysts are presented in this paper. The presented models are used to predict the intraparticle flow fields involved in the polymerizations. The simulation results show that the flow field distributions involve dare basically identical. The results also show that both the two polymerization processes have an initiation stage and the controlling step for them is reaction-diffusion-reaction with the polymerization proceeding. Furthermore, the simulation results show that the intra particle mass transfer resistance has significant effect on the polymerization but the heat transfer resistance can be ignored

环境营销研究综述

环境营销观念自提出以来,受到了学界与业界的广泛关注,与之相关的研究曾经风靡一时。近年来,随着互联网和共享经济的兴起,重新唤起了人们对环境营销研究的关注。为了推进环境营销领域的研究,本文首先介绍了环境营销概念的内涵、特征和发展历史,接着较为全面阐述了环境营销的理论基础,包括循环经济理论、外部性理论、公共物品理论和公地悲剧理论。随后本文对环境营销研究的主要文献做了一个较为完整的梳理和述评,在此基础上提出环境营销问题的未来研究机会与挑战,并做出了未来研究的展望。本文力求全面而精炼地对环境营销研究的各个方面做一个较为深入的介绍,以期对从事该领域研究的学者有所裨益。教育部人文社科基金项目“顾客参与创造过程中的情境因素对创造绩效的影响研究”(批准号:16YJA630013

Potential effect of topical antibiotics administration in the oral cavity on the reduced number of bacteria entering the lower respiratory tract after oral cancer surgery

Nagasaki University (長崎大学)博士(歯学)Background/purpose: One of the causes of ventilator-associated pneumonia (VAP) is aspiration of oropharyngeal fluid containing pathogenic microorganisms into the lower respiratory tract. In this study, we aimed to investigate whether antibiotic ointment applied to the oral cavity can reduce the number of bacteria in the fluid on the cuff of a tracheal cannula. Materials and methods: Tetracycline ointment was applied intraorally once to a patient under endotracheal intubation by postoperative tracheostomy for oral cancer. The tetracycline concentrations in the oropharyngeal fluid and fluid on the cuff of tracheal cannula were determined by bioassay, and the total viable bacterial count was determined by delayed real-time polymerase chain reaction developed by the authors from before to 6 h after application. Results: A total of seven patients were enrolled. Very high antibiotic concentrations were maintained, ranging from 481 μg/ml to 2060 μg/ml in oropharyngeal fluid and from 267 μg/ml to 858 μg/ml in fluid on the cuff from 1 h to 6 h after application. Compared to the pre-application results, the inhibition rates of viable bacteria were 80.0–97.7% for oropharyngeal fluid and 47.6%–91.9% for fluid on the cuff at 1–6 h after application, indicating that antibiotic ointment can inhibit bacteria entering the lower respiratory tract for a long period of time in intubated patients. Conclusion: Oral application of antibiotic ointment reduced the number of bacteria entering the lower respiratory tract, suggesting that it may be useful in the prevention or treatment of VAP.長崎大学学位論文 学位記番号:博(医歯薬)甲第1679号 学位授与年月日:令和7年3月19日Author: Akira Imakiire, Sakiko Soutome, Keiichiro Miura, Nanako Ito, Mirai Higaki, Fumitaka Obayashi, Koichi Koizumi, Souichi Yanamoto, Tomohiro Yamada, Masahiro UmedaCitation: Journal of Dental Sciences, 20(1), pp.319-324; 2025Nagasaki University (長崎大学), 博士(歯学) (2025-03-19)doctoral thesi

Investigation on an Ultrasonic Micro-knife Based on MEMS Technology

随着近20年来MEMS技术的快速发展，近来，如何将MEMS技术应用于医疗外科手术越来越受到研究人员的关注。本文研究了一种基于MEMS技术的超声微型手术刀，刀体集成有三轴应力传感器，并且设计了微制造工艺流程。论文的主要贡献与具体创新点主要如下： 1.比较了不同压电材料的优缺点，并确定了采用PZT-4作为微型手术刀的驱动器。微型手术刀基于半波长的变幅杆共振设计。在利用解析法和有限元法对单一指数形的变幅杆和圆锥形的变幅杆进行分析比较基础上，我们设计了刀体采用复合变幅杆结构，刀头带有齿状结构的超声微型手术刀，并首次提出了全偏心和半偏心两种结构。研究表明：采用对称结构的微型手术刀只沿着纵向做往复振动，...Recently there has been greatly interested in the use of MEMS for surgery due to the rapid development of MEMS technology during the past 20 years. In this thesis, we research on an ultrasonic micro-knife based on MEMS technology, and 3-axis stress sensors are integrated on it. The main contents of my works are summarized as follows: 1. Compared with the different piezoelectric materials, we use ...学位：工学硕士院系专业：物理与机电工程学院机电工程系_精密仪器及机械学号：1992007115119

The Analysis and Design of Distribution Resource Planning Information System for Clothing and Shoe-making Enterprises

随着科学技术的不断发展，信息技术在企业管理中的应用越来越广泛。现代企业管理技术是计算机技术与管理科学的结合。DRP即DistributionResourcePlanning（分销资源计划）,是企业分销信息的管理系统。DRP的产生和发展是企业管理思想和现代计算机技术共同发展的产物。20世纪90年代中期以来，企业管理理论迎来了供应链时代，在原有的已经趋于成熟的整合企业内部资源的企业资源计划ERP(EnterpriseResourcePlanning)基础上，注重内部和外部信息整合的分销资源管理DRP应运而生。与此同时Internet技术的不断发展，企业信息管理系统完成了从客户机/服务器(C/S)模...With the development of science and technology, information technology has been widely used in the enterprise management. DRP stands for Distribution Resource Planning, which is the information management system for distribution information in enterprises. The emergence and development of DRP is based on the development of both management theory and modern computer science. Since the mid-1990s, th...学位：工学硕士院系专业：软件学院_计算机应用技术学号：20044001

Legal Analysis of the Cases of Wu Ying Fund-raising Fraud

集资诈骗是刑法第三章金融诈骗罪中的重点罪名，该罪因其高发性、极大的社会危害性，即使我国已通过《刑法修正案八》废除绝大多数经济类犯罪的死刑后，但仍对集资诈骗罪保留适用死刑。关于非法集资类案件中的罪与非罪问题，在司法实践中一直是困扰办案机关的疑难问题。本文通过对吴英集资诈骗罪案的理论研究，希望能够更好理解集资诈骗罪的犯罪构成要素，解决该罪认定中的疑难问题。吴英集资骗案之所以成为当前热门的法治事件，还在于其背后反映了在当前我国金融法律制度在规范民间融资方面存在不足。本文以吴英集资诈骗案为视角，揭示民间借贷的现状，对我国在民间借贷方面的立法进行评析。并提出对民间融资规范重在疏导，构建完善金融法律制度，...Fund-raising fraud is the key crime of chapter III in the Criminal Law. Because of the high incidence of crime and great social harmfulness, even though our country already had passed” The Amendment of Criminal Law Eight” which had abolished the vast majority of the death penalty for economic crimes, it still retain the applicable death penalty for the fund-raising fraud crime. And the problem of ...学位：法律硕士院系专业：法学院法律系_法学学号：X200812001

A Study on Tax Planning for Multinational Corporations

在科技飞速进步、通讯和交通日益便利的今天，资金、技术、人才和信息等生产资料都在全球范围内跨国流动，跨国公司日益成为世界经济的重要组成部分。面对风云变幻的世界经济气候、日益激烈的竞争环境和错综复杂的国际税收环境，越来越多的跨国公司设立专门机构进行跨国税收筹划，全面地、合法地、千方百计地在经营决策中把其世界范围的纳税义务降到最低点。跨国公司的税收筹划活动给国际社会带来深远的影响。对这一问题展开研究，有十分重大的理论和现实意义。本论文共分七章：第一章，导论。简要介绍论文的选题背景及意义，对国内外的相关研究进行综述，界定了本论文的研究范围、研究方法和结构安排，并指出了论文的主要创新与不足。第二章，跨国...Today, when technology is developed at a very fast speed and communication and traffic become more increasingly convenient, multinational corporations have increasingly becoming a most important component part for the world economy under the circumstances where production material such as capital, technology, human resource, information and so on, flow transnational in all over the world. In order...学位：经济学博士院系专业：经济学院财政金融系_财政学(含税收学)学号：B20011200