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9. Strategic Study on the Development of Space Science in China and Proposals for Future Missions

Author

WANG Chi, SONG Tingting, LI Ming, and CAO Song

Subjects
Space science, Space missions, Space exploration, Astronomy, QB1-991
Abstract

Since 2011, the Chinese Academy of Sciences (CAS) has implemented the Strategic Priority Program on Space Science (SPP). A series of scientific satellites have been developed and launched, such as Dark Matter Particle Explorer (DAMPE), Quantum Experiments at Space Scale (QUESS), Advanced Space-based Solar Observatory (ASO-S), Einstein Probe (EP), and significant scientific outcomes have been achieved. In order to plan the future space science missions in China, CAS has organized the Chinese space science community to conduct medium and long-term development strategy studies, and summarized the major scientific frontiers of space science as “One Black, Two Dark, Three Origins and Five Characterizations”. Five main scientific themes have been identified for China’s future breakthroughs, including the Extreme Universe, Space-Time Ripples, the Panoramic View of the Sun and Earth, the Habitable Planets, and Biological & Physical Science in Space. Space science satellite missions to be implemented before 2030 are proposed accordingly.

Published
2024
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34. A comparative study on earnings management in commercial banks in China, the UK and the US

Author

Song, Tingting, Harris, Elaine, and Malafronte, Irma

Subjects
Earnings management, financial reports in commercial banks
Abstract

The research investigates how earnings management objectives vary between countries. Unbalanced panel data from 127 Chinese commercial banks, 39 UK commercial banks and 3,127 US commercial banks, consisting of 447 bank-year observations from 2013-2018 in China, 150 bank-year observations from 2013- 2018 data in the UK and 10,522 bank-year observations from 2014-2018 in the US, are used in this research. This research uses the loan loss provisions as the main earnings management approach in commercial banks. According to the research results, among the three most relevant earnings management objectives, including capital management, income smoothing and signalling, in the banking industry, capital management is the most critical factor in the US, and income smoothing is most prevalent in China. Furthermore, UK and US banks overestimate loan loss provisions to signal positive future pre-managed earnings changes. However, commercial banks in China manage reported earnings downward via overestimated loan loss provisions to signal negative future pre- managed earnings changes. Further research shows that conservatism constrains Chinese commercial banks' capital management and income smoothing behaviours via loan loss provisions. However, conservatism encourages capital management and income smoothing behaviours via loan loss provisions in the US and has no moderating effects in the UK. Conservatism also facilitates Chinese commercial banks to signal positive future pre-managed earnings changes by managing reported earnings upward via underestimated loan loss provisions. The level of risk is not significantly related to capital management and income smoothing behaviours in any of these three countries. However, riskier banks are more likely to signal positive future pre-managed earnings changes via overestimated loan loss provisions in the US. The research developed a new model to compare the extent of different earnings management objectives between countries. In addition, it enriches the literature about earnings management in commercial banks by examining how the bank-level measure of conservatism and risk influence the impact of various earnings management objectives on loan loss provisions. Finally, research findings provide implications for accounting standard setters and bank regulators and supervisors: promoting accounting quality such as conservatism could play a different role in various institutional contexts; monitoring the level of insolvency risk may not necessarily improve financial report quality in the banking industry.

Published
2022

35. Structural properties and immunomodulatory activity of an α-glucan purified from the fruiting body of Stropharia rugosoannulata

Author

Zhang Zuofa, Song Tingting, Lv Guoying, Liu Jie, and Jin Qunli

Subjects
Stropharia rugosoannulata, Structural properties, α-d-Glucan, Immunomodulatory activity, Agriculture
Abstract

Abstract A novel polysaccharide PSRa-2 was purified from Stropharia rugosoannulata fruiting bodies using high pressure homogenization-assisted dual enzyme method, ion exchange, and gel chromatography. The PSRa-2 was characterized via FT-IR, HPAEC, SEM, Congo red test, SEC–MALLS-RI, methylation analysis, and NMR analysis. Structural characterization revealed that PSRa-2 was an α-glucan with a Mw 455.6 kDa. The backbone of PSRa-2 was composed of →4)-α-d-Glcp-(1→ and →3)-α-d-Glcp-(1→ and branches of α-d-Glcp-(1→ at position O-6 of →4,6)-α-d-Glcp-(1→. PSRa-2 induced splenocyte proliferation and protected splenocytes against 5-Fu-induced immunosuppression by restoring the proliferation and secretion of cytokines (TNF-α and IL-2) secretion levels. Thus, PSRa-2 exhibits obviously immunomodulatory activity and represents a potential natural immunomodulator. Graphical Abstract

Published
2023
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