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China's futures : PRC elites debate economics, politics, and foreign policy
China's Futures cuts through the sometimes confounding and unfounded speculation of international pundits and commentators to provide readers with an important yet overlooked set of complex views concerning China's future: views originating within China itself. Daniel Lynch seeks to answer the simple but rarely asked question: how do China's own leaders and other elite figures assess their country's future?
Many Western social scientists, business leaders, journalists, technocrats, analysts, and policymakers convey confident predictions about the future of China's rise. Every day, the business, political, and even entertainment news is filled with stories and commentary not only on what is happening in China now, but also what Western experts confidently think will happen in the future. Typically missing from these accounts is how people of power and influence in China itself imagine their country's developmental course. Yet the assessments of elites in a still super-authoritarian country like China should make a critical difference in what the national trajectory eventually becomes.
In China's Futures, Lynch traces the varying possible national trajectories based on how China's own specialists are evaluating their country's current course, and his book is the first to assess the strengths and weaknesses of \"predictioneering\" in Western social science as applied to China. It does so by examining Chinese debates in five critical issue-areas concerning China's trajectory: the economy, domestic political processes and institutions, communication and the Internet (arrival of the \"network society\"), foreign policy strategy, and international soft-power (cultural) competition.
eBook
The Effects of Regulatory Scrutiny on Tax Avoidance: An Examination of SEC Comment Letters
This study examines the tax avoidance behavior of firms prior to the issuance, and following the resolution, of SEC tax comment letters. We find that firms that appear to engage in greater tax avoidance are more likely to receive a tax-related SEC comment letter. We also find that firms receiving a tax-related SEC comment letter, relative to firms receiving a non-tax comment letter, subsequently decrease their tax avoidance behavior consistent with an increase in expected tax costs. Additionally, we document evidence consistent with other firms that do not receive a comment letter reacting to multiple publicly disclosed tax-related comment letters within their industry by lowering their reported GAAP ETR, consistent with an indirect effect of regulatory scrutiny on certain types of tax avoidance.
Journal Article
Supplier Internal Control Quality and the Duration of Customer-Supplier Relationships
Internal controls influence information quality, thus affecting the ability of supply chain partners, who rely on collaborative systems of information sharing, to reliably contract. Using SOX-related internal control assessments as a proxy for internal control quality and U.S. GAAP-mandated major customer disclosures, we find that supplier internal control quality influences supply chain relationship duration. Specifically, our evidence demonstrates that: (1) poor internal control quality increases the likelihood of subsequent customer-supplier relationship termination; (2) timely control weakness remediation attenuates termination likelihood; and (3) weaknesses affecting customer contracting drive the effect of internal control quality on relationship termination. Our results control for supplier operational quality and performance, and are robust to propensity score matching techniques, controls for reverse causality, and alternative proxies for relationship termination and internal control quality. Overall, our findings are consistent with customers viewing strong supplier controls as important, albeit overlooked, contracting elements with significant implications for supply chain relationships.
Journal Article
Power Asymmetry, Adaptation and Collaboration in Dyadic Relationships Involving a Powerful Partner
Buyer–supplier relationships involve dyadic interactions, but there is a dearth of empirical dyadic analysis of these relationships. While relationships with a power balance between partners do exist, relationships typically occur in the context of power asymmetry. This study examines how perceptions of power use and prevailing relationship quality in dyadic relationships characterized by substantial power asymmetry affect behavioral and operational outcomes. Hierarchical regression is used to analyze data from a dyadic survey of relationships of a brand‐name buying organization and its suppliers. Results indicate that power use affects partner behavior and operational performance, but the nature of the relationship dictates which power sources are most appropriate. In addition, the mediation effect of power imbalance shows that both relational and transactional factors can play an important role in supply chain exchanges.
Journal Article
Product Market Power and Tax Avoidance: Market Leaders, Mimicking Strategies, and Stock Returns
Product market power provides firms with comparative advantages through more persistent profitability and insulation from competitive threats. These advantages likely provide firms with the ability to engage in greater tax avoidance. We present evidence consistent with this hypothesis. We also show that firms mimic the tax outcomes of their product market leaders. Among firms with greater product market power and comparatively high cash tax avoidance, we find stock prices to be less informative and that investors require additional compensation for the risks associated with comparatively high cash tax avoidance. Our results survive numerous robustness tests. Overall, our results suggest that industry dynamics, particularly related to a firm's competitive position, play a meaningful role in corporate tax policy.
Journal Article
Multi-Mechanistic Approaches to the Treatment of Traumatic Brain Injury: A Review
Traumatic brain injury (TBI) is a leading cause of death and disability worldwide. Despite extensive research efforts, the majority of trialed monotherapies to date have failed to demonstrate significant benefit. It has been suggested that this is due to the complex pathophysiology of TBI, which may possibly be addressed by a combination of therapeutic interventions. In this article, we have reviewed combinations of different pharmacologic treatments, combinations of non-pharmacologic interventions, and combined pharmacologic and non-pharmacologic interventions for TBI. Both preclinical and clinical studies have been included. While promising results have been found in animal models, clinical trials of combination therapies have not yet shown clear benefit. This may possibly be due to their application without consideration of the evolving pathophysiology of TBI. Improvements of this paradigm may come from novel interventions guided by multimodal neuromonitoring and multimodal imaging techniques, as well as the application of multi-targeted non-pharmacologic and endogenous therapies. There also needs to be a greater representation of female subjects in preclinical and clinical studies.
Journal Article
Comparative Outcomes of Surgical Interventions for Femoral Neck Fractures: A Multicenter Analysis and Review of the Literature
Femoral neck fractures are a significant source of morbidity and mortality in older adults. This study compared demographics, outcomes and complications between the following treatment options: Open Reduction and Internal Fixation (ORIF), Total Hip Arthroplasty (THA) and Hemiarthroplasty (HA).
This was a population-based study using the Centers for Medicare & Medicaid Services dataset from 2017-2021. A total of 67,759 isolated hip fracture patients were analyzed. Multivariate regression analyses adjustmented for age, comorbidities and hospital volume. Outcomes were compared using odds ratios (OR) with 95% confidence intervals (CI).
ORIF patients were the oldest (36.7% aged 85+), while THA patients were younger (18.6% aged 65-69). Females predominated for overall fracture incidence (66.9%-81.8%). HA patients had significantly higher risks of discharge mortality OR = 1.51 (95% CI 1.24, 1.83), deep venous thrombosis OR = 1.31 (95% CI 1.07, 1.60), cardiac arrest OR = 1.85 (95% CI 1.33, 2.57), pulmonary embolism OR = 1.76 (95% CI 1.38, 2.36), acute kidney injury OR = 1.32 (95% CI 1.24, 1.40) and overall infection compared to ORIF. THA and HA patients were associated with lower odds of rehab discharge (OR = 0.65 and OR = 0.90, respectively). THA was linked to shorter hospital stays (4.3 days) but an increased pulmonary embolism risk OR = 2.39 (95% CI 1.17, 4.88).
For femoral neck fractures, ORIF had the lowest complication rates. Hemiarthroplasty posed the highest complication risks, including mortality and thromboembolic events. THA appeared better suited for healthier individuals, with shorter hospital stays but higher rates of pulmonary embolism. Complication profiles vary significantly across fixation methods for femoral neck fractures. Individualized surgical planning is essential to balance risks and optimize outcomes for femoral neck fracture patients. There may be an opportunity to more carefully scrutinize surgical decision making for femoral neck fractures that would otherwise be treated with either ORIF or HA.
Journal Article
Factors Influencing Postoperative Inpatient Rehabilitation Requirement After Surgical Intervention for Isolated Hip Fracture: A Multicenter Study
Purpose Hip fractures in the elderly, especially those discharged to a rehab facility, have historically been associated with poor outcomes. There has yet to be identified which patients have a higher likelihood of a rehab discharge after isolated hip fracture fixation. The purpose of this study was to identify factors that predispose patients to require short or long‐term rehab after surgical intervention of traumatic, isolated hip fractures. Methods Patients undergoing operative management of hip fractures (n = 71,849) from 2017 to 2019 at institutions that submitted data to a nationwide database were analyzed retrospectively. Various factors were compared between patients discharged to inpatient rehab (n = 56,178) versus home (n = 15,671). Results The rehab discharge group was significantly older and predominantly female. This cohort had a longer average hospital stay, higher incidence of diabetes, congestive heart failure, chronic renal failure, history of cerebrovascular accident, functionally dependent health status, hypertension, chronic obstructive pulmonary disease, dementia, baseline anticoagulation therapy, and history of myocardial infarction. DVT during hospitalization was encountered more often in patients discharged to rehab. Patients with femoral neck fractures and those undergoing total hip arthroplasty were more often discharged home. Patients with intertrochanteric hip fractures and those undergoing fracture fixation were more often discharged to rehab. Conclusions Multiple risk factors associated with a significantly higher likelihood of a rehab discharge after isolated hip fracture surgery were identified. Early identification of these patients may provide an opportunity to optimize patients for home discharge and better outcomes. Level of Evidence Level III, Case‐Control Study. Multiple risk factors associated with a significantly higher likelihood of a rehab discharge after isolated hip fracture surgery were identified. Early identification of these patients may provide an opportunity to optimize patients for home discharge and better outcomes.
Journal Article