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Against the backdrop of sustainable development, enterprises, the general public, and regulatory bodies are exhibiting an escalating level of concern regarding the performance in environmental stewardship, social responsibility, and corporate governance collectively referred to as ESG (Environmental, Social Responsibility, and Corporate Governance). This research, from the vantage point of external fiscal policy, investigates the examination of the impact of tax incentives on corporate ESG performance. Drawing upon panel data spanning from 2010 to 2021 at the level of China's A‐share listed companies and grounded in the context of accelerated depreciation policy for fixed assets, this study commitment to both identify and empirically test the presence of a significant positive correlation between tax incentives and corporate ESG performance. Our analysis of the financial mechanism and the Research and Development (R&D) mechanism reveals that tax incentives are instrumental in alleviating the financing constraints faced by corporations, thereby augmenting their financial performance. Furthermore, they serve to intensify R&D efforts, thereby fostering the generation of green innovations. In conclusion, our findings underscore that tax incentive policies significantly enhance the ESG performance of enterprises with common institutional shareholdings, an effect attributed to the presence of governance and synergy effects. [ABSTRACT FROM AUTHOR]

Treadmill training is useful for racewalking training; however, it may affect gait characteristics and lead to non-legal techniques. The aim of this study was to determine the kinematic differences between treadmill and overground conditions during racewalking at different speeds. Twenty-two elite racewalkers participated in this study. They racewalked under treadmill and overground conditions at high and medium speeds. A 12-camera motion analysis system was used to record the racewalking trials. Significant condition by speed interactions were detected in step frequency and pelvis rotation angle; step frequency decreased while pelvis rotation angle increased from overground to treadmill conditions at high speed. Compared to overground conditions, racewalkers decreased the ankle dorsiflexion angle at heel strike and increased hip flexion, shoulder hyperextension, and elbow flexion angles at heel strike and hip and shoulder extension angles at toe-off under treadmill conditions. Compared to medium speed, racewalkers decreased the contact time, hip flexion, and shoulder hyperextension at heel strike, and ankle plantarflexion and shoulder extension angles at toe-off, and increased flight time, step length, and elbow flexion angle at heel strike at high speed. Several kinematic differences during racewalking were detected between treadmill and overground conditions, with more differences detected at high speed, indicating that treadmill racewalking, especially at high speed, has different gait characteristics. However, no differences were detected in flight time and knee angle under treadmill conditions compared to overground conditions, indicating that racewalking on a treadmill does not increase the risk of disqualification. [ABSTRACT FROM AUTHOR]

The Wan-Nian-Qing prescription (WNQP), an herbal composite containing Ornithogalum caudatum , has been used in China for several years for cancer treatment. However, the mechanism of its pharmacological action against liver cancer is not clear. This study aimed to investigate the role of WNQP in inhibiting tumor growth in hepatocellular carcinoma model mice and determine its mechanism of action. We established HepG2- and SMMC-7721-xenografted tumor models in nude mice and BALB/c mice. The mice were administered WNQP for 2 weeks. The bodyweight of each mouse was monitored every day, and the tumor size was measured using vernier caliper before each round of WNQP administration. After the last dose, mice were sacrificed. The tumors were removed, lysed, and subjected to proteome profiling, enzyme-linked immunosorbent assay, and western blotting. The liver, spleen, and kidney were collected for histopathological examination. The effects of WNQP against liver cancer were first systematically confirmed in HepG2- and SMMC-7721-xenografted nude mice and BALB/c mice models. WNQP inhibited tumor growth, but failed to affect bodyweight and organ structures (liver and spleen), confirming that it was safe to use in mice. In BALB/c mice, WNQP regulated immune function, inferred from the modulation of immune-related cytokines such as interleukins, interferon, tumor necrosis factors, and chemokines. Further results confirmed that this regulation occurred via the regulatory effects of WNQP on Nrf2 signaling. WNQP can inhibit the growth of HepG2- and SMMC-7721-xenografted tumors in nude mice and BALB/c mice. This effect manifests at least partially through immunomodulation mediated apoptosis. [ABSTRACT FROM AUTHOR]

The uncertainty of the hydrological environment and unbalanced water resource allocation result in a high risk of irrigation water shortages in regional agriculture, which seriously affects the sustainable development of agricultural systems. In this paper, we propose a risk regulation based modeling approach for the optimal allocation of agricultural water resources in a complex stochastic environment. The approach includes a conditional value-at-risk (CVaR) model, two-stage stochastic programming (TSP) model, two-dimensional joint distribution probability (JP) model, fractal criteria, and a multiple forms of chance-constrained programming (CCP) model. The model can weigh the contradiction between the intended target and associated penalties attributed to unknown hydrological events, measure the risk between system benefits and expected losses in agricultural water allocation at different confidence levels, and address the randomness in the objective function and constraints (including the left end term, right end term, and left and right end terms). To verify the applicability of the method, it is applied to the Jinxi Irrigation District in China to optimize the allocation and risk regulation of limited water resources under the variable runoff conditions of the Songhua River and crop water demands in the irrigation area. By adjusting parameters such as risk preference and probability of violation, the risk of water shortages in the irrigation area can be regulated, and the multidimensional impacts of different water allocation schemes on agricultural economic benefits, social benefits, ecology and environment can be determined. The case study reveals that the CTSP-CCJP method is sensitive, applicable to complex and uncertain environments and important for the efficient use of agricultural water resources and risk reduction. • The stochastics of water supply and demand linkage are considered. • The multiparameter stochastic uncertainty is transformed. • The risks between system benefits and expected losses are balanced. • The sustainability of a risk regulation-based water allocation scheme is evaluated. • The impact of water scarcity on sustainable development is mitigated. [ABSTRACT FROM AUTHOR]

Background: The decision for household cooking fuel choice is a complex and multi-dimensional process. This study aims to: 1) examine the trend of cooking fuel types during past decades; and 2) examine the association between switching from polluting to clean fuels for cooking and mortality risk., Methods: This analysis included data on 39,359 participants from 9 waves of the China Health and Nutrition Survey (CHNS) (1991-2015). Participants with consistent polluting fuel use and with the polluting-to-clean transition were identified. Generalized estimating equations were used to examine the trend of clean fuel use from 1991 to 2015. Propensity score matching was used to address the data imbalance and confounding factors and Cox proportional hazards models were used to estimate the association., Results: We found an increasing trend of clean fuel use after adjusting for potential confounders in the full sample (OR = 56.89, 95 % CI: 48.17, 67.19), which appeared to be more pronounced for those in rural areas and with low socioeconomic status. Switching from polluting to clean fuels was associated with a 75 % lower risk of mortality (HR = 0.25, 95 % CI: 0.11, 0.54). These associations became more pronounced during the lag period from 9 to 15 years., Conclusions: The transition from polluting to clean cooking fuels reduced excess deaths in China, particularly over a long period. Our findings support the increasing implementation of clean fuels and call for more efforts to improve its universal service, especially in rural and low socioeconomic status areas, to minimize health inequality., Competing Interests: Declaration of competing interest The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper., (Copyright © 2023. Published by Elsevier B.V.)