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To compare neoadjuvant chemotherapy (nCT) with CAPOX alone versus neoadjuvant chemoradiotherapy (nCRT) with capecitabine in locally advanced rectal cancer (LARC) with uninvolved mesorectal fascia (MRF).nCRT is associated with higher surgical complications, worse long-term functional outcomes, and questionable survival benefits. Comparatively, nCT alone seems a promising alternative treatment in lower risk LARC patients with uninvolved MRF.Patients between June 2014 and October 2020 with LARC within 12 cm from anal verge and uninvolved MRF were randomly assigned to nCT group with four cycles of CAPOX (Oxaliplatin 130 mg/m2 IV day 1 and Capecitabine 1000 mg/m2 twice daily for 14 d. Repeat every 3 wk) or nCRT group with Capecitabine 825 mg/m² twice daily administered orally and concurrently with radiation therapy (50 Gy/25 fractions) for 5 days per week. The primary end point is local-regional recurrence-free survival. Here we reported results of secondary end points: histopathologic response, surgical events, and toxicity.Of the 663 initially enrolled patients, 589 received the allocated treatment (nCT, n=300; nCRT, n=289). Pathological complete response (pCR) rate was 11.0% (95% CI, 7.8-15.3%) in the nCT arm and 13.8% (95% CI, 10.1-18.5%) in the nCRT arm (P=0.33). The downstaging (ypStage 0 to 1) rate was 40.8% (95% CI, 35.1-46.7%) in the nCT arm and 45.6% (95% CI, 39.7-51.7%) in the nCRT arm (P=0.27). nCT was associated with lower perioperative distant metastases rate (0.7% vs. 3.1%, P=0.03) and preventive ileostomy rate (52.2% vs. 63.6%, P=0.008) compared with nCRT. Four patients in the nCT arm received salvage nCRT because of local disease progression after nCT. Two patients in the nCT arm and 5 in the nCRT arm achieved complete clinical response and were treated with a non-surgical approach. Similar results were observed in subgroup analysis.nCT achieved similar pCR and downstaging rates with lower incidence of perioperative distant metastasis and preventive ileostomy compared with nCRT. CAPOX could be an effective alternative to neoadjuvant therapy in LARC with uninvolved MRF. Long-term follow-up is needed to confirm these results.

For patients with locally advanced proximal gastric cancer (LAPGC), the individualized selection of patients with highly suspected splenic hilar (No. 10) lymph node (LN) metastasis to undergo splenic hilar lymphadenectomy, is a clinical dilemma. This study aimed to re-evaluate the feasibility and safety of laparoscopic spleen-preserving splenic hilar lymphadenectomy (LSPSHL) and to identify the population who would benefit from it. A total of 1068 patients (D2 group = 409; D2 + No. 10 group = 659) who underwent laparoscopic total gastrectomy from four prospective trials between January 2015 and July 2019 were analyzed. No significant difference in the incidence (16.9% vs. 16.4%; P = 0.837) of postoperative complications were found between the two groups. The metastasis rate of No. 10 LN among patients in the D2 + No. 10 group was 10.3% (68/659). Based on the decision tree, patients with LAPGC with tumor invading the greater curvature (Gre), patients with non-Gre-invading LAPGC with a tumor size > 5 cm and clinical positive locoregional LNs were defined as the high-priority No. 10 dissection group. The metastasis rate of No. 10 LNs in the high-priority group was 19.4% (41/211). In high-priority group, the 3-year overall survival of the D2 + No. 10 group was better than that of the D2 group (74.4% vs. 42.1%; P = 0.005), and the therapeutic index of No. 10 was higher than the indices of most suprapancreatic stations. LSPSHL for LAPGC is safe and feasible when performed by experienced surgeons. LSPSHL could be recommended for the high-priority group patients even without invasion of the Gre.

Previous retrospective studies have shown that laparoscopic spleen-preserving D2 total gastrectomy (LSTG) for advanced upper third gastric cancer (AUTGC) is safe. However, all previous studies were underpowered. We therefore conducted a prospective, multicenter study to evaluate the technical safety and feasibility of LSTG for patients with AUTGC. Patients diagnosed with AUTGC (cT2-4a, N−/+, M0) underwent LSTG at 19 institutions between September 2016 and October 2017 were included. The number of No. 10 lymph node (LN) dissections, metastasis rates, intraoperative and postoperative complications were investigated. A total of 251 patients were enrolled in the study, and 242 patients were eligible for the per protocol analysis. The average numbers of No. 10 LN dissections and metastases were 2.4 and 0.1, respectively. Eighteen patients (7.4%) had No. 10 LN metastases, and among patients with advanced gastric cancer, the rate of No. 10 LN metastasis was 8.1% (18/223). pN3 status was an independent risk factor for No. 10 LN metastasis. Intraoperative complications occurred in 7 patients, but no patients required conversion to open surgery or splenectomy. The overall postoperative complication rate was 13.6% (33/242). The major complication and mortality rates were 3.3% (8/242) and 0.4% (1/242), respectively. The number of retrieved No. 10 LNs, No. 10 LN metastasis and TNM stage had no significant influence on postoperative complication rates. LSTG for AUTGC was safe and effective when performed by very experienced surgeons, this technique could be used in patients who needed splenic hilar lymph node dissection.

Xintai Electric Company, which has been delisted on August, 2017, is the first listed company on GEM in the PRC stock market to be delisted for fraud issuance. This paper firstly studies the process and means of financial fraud of Xintai Electric in details and then analyzes the causes of the financial fraud from both internal and external aspects of the company. Moreover, this paper puts forward measures to govern accounting frauds of listed companies: increasing the punishment on the financial fraud by the state, enhancing the credit awareness in enterprise, perfecting the inner-company control and improving the professional quality of certified public accountants.

Being the only listed telecom operators of A share market, China Unicom has always been attracted many institutional investors under the concept of 3G recent years,which itself is a great technical progress expectation.Do the institutional investors or the concept of technical progress have signficant effect on the improving of firm's operating efficiency?Though reviewing the documentary about operating efficiency we find that schoolars study this problem useing the regress analyzing based on traditional production function and data envelopment analysis(DEA) and financial index anayzing and marginal function and capital labor ratio coefficient etc. All the methods mainly based on macrodata. This paper we use the micro-data of company to evaluate the operating efficiency.Using factor analyzing based on financial index and comparing the factor score of three years from 2005 to 2007, we find that China Unicom's operating efficiency is under the averge level of benchmark corporates and has't improved under the concept of 3G from 2005 to 2007.In other words,institutional investor or the conception of technical progress expectation have faint effect on the changes of China Unicom's operating efficiency. Selecting benchmark corporates as post to evaluate the operating efficiency is a characteristic of this method ,which is basicallly sipmly and direct.This method is suit for the operation efficiency evaluation of agriculture listed companies because agriculture listed also face technical progress and marketing concept such as tax-free etc.

In traditional accounting,cost is an accumulating process little by little but revenue is realized and recognized on a timeline.Though revenue matches cost,there are different notion about revenue and cost in accounting,which reflects that it is a flaw of traditional accounting theory.Based on the idea of accumulating and assigning cost with the production process and combining the latent customers’ state transformation under Electronic Commerce(EC) circumstances,the author present that revenue realization be a process and not be a point-in-time. Combining the data in EC and using the Markov process,this paper establish a Revenue process model under electronic commerce(EC) circumstances, which integrates the data produced in different period of the process of revenue realization.Finally,this paper illustrate the method of forecasting revenue in management accounting under electronic commerce(EC) circumstances and the feasibility of advancing the time of revenue recognition in financial accounting. The use of this model can change the performance management and analysis process and change the Business-to-Business service control method.

Domain name is a new type intangible of enterprise and it is important to value it in firm’s management and control system.For the reason that we don’t recognize and measure the domain self-constructed in financial accounting system,there are little study on domain’s value estimation and the factors influencing its value.For the absence of value measurement, domain name’s valuation management is weak in firm.With the growth of domain trade-off,How to value it become crisis important.we find that traditional estimation methods,such as discount cash flow method etc,ignore some crucial non-financial factors that influence the domain value for instance creativity. we use the semantic theory and content analysis to analyze the value-influence factors which include Domain structure and Meaning and Impression and Creativity etc. Based on the analysis we establish a two-stage model which integrate the financial and non-financial factors to value the domain name using fuzzy method. Finally we give an concrete example to illustrate the use of the model. The originity of the model is that it is based on semantic theory and content analysis and the model combines the traditional method with the modification process forming a two-stage model.

Domain name is a new type intangible of enterprise. For the reason that we don't recognize and measure the domain self-constructed in financial accounting system, there are little study on domain's value estimation and the factors influencing its value. For the absence of value measurement, domain name's valuation management is weak in firm. With the growth of domain trade-off, How to value it become crisis important. We find that traditional estimation methods, such as discount cash flow method etc, ignore some crucial non-financial factors that influence the domain value for instance creativity. we use the semantic theory and content analysis to analyze the value-influence factors which include Domain structure and Meaning and Impression and Creativity etc. Based on the analysis we establish a model which integrate the financial and non-financial factors to value the domain name using fuzzy method. Finally we use the experience data of domain trading to test the factors of influencing the domain value. We find that domain's value actually correlates to the semantic characters. The first contribution of the paper is that it is based on semantic theory and content analysis. The second contribution is we use Econometrics method to investigate the domain's value and find empirical evidence.