Cell instance segmentation (CIS) via light microscopy and artificial intelligence (AI) is essential to cell and gene therapy-based health care management, which offers the hope of revolutionary health care. An effective CIS method can help clinicians to diagnose neurological disorders and quantify how well these deadly disorders respond to treatment. To address the CIS task challenged by dataset characteristics such as irregular morphology, variation in sizes, cell adhesion, and obscure contours, we propose a novel deep learning model named CellT-Net to actualize effective cell instance segmentation. In particular, the Swin transformer (Swin-T) is used as the basic model to construct the CellT-Net backbone, as the self-attention mechanism can adaptively focus on useful image regions while suppressing irrelevant background information. Moreover, CellT-Net incorporating Swin-T constructs a hierarchical representation and generates multi-scale feature maps that are suitable for detecting and segmenting cells at different scales. A novel composite style named cross-level composition (CLC) is proposed to build composite connections between identical Swin-T models in the CellT-Net backbone and generate more representational features. The earth mover's distance (EMD) loss and binary cross entropy loss are used to train CellT-Net and actualize the precise segmentation of overlapped cells. The LiveCELL and Sartorius datasets are utilized to validate the model effectiveness, and the results demonstrate that CellT-Net can achieve better model performance for dealing with the challenges arising from the characteristics of cell datasets than state-of-the-art models.

With the development of China's economy, many problems such as financial fraud have gradually appeared in the market environment, which has a very adverse impact on the sustainable development of China's economy. At the same time, the importance of audit supervision has become increasingly prominent. Therefore, the relationship between the internal situation of enterprises and external audit needs to be further studied. This paper discusses the relationship between internal control, financial performance and audit costs, focusing on how financial performance plays a role in the relationship between internal control and audit costs. In the following sections, we will explain how internal controls and financial performance affect audit costs.

ABSTRACT This study adopts multi-modal machine learning to deeply interpret corporate non-financial information and explore the influence of corporate leverage manipulation on non-financial information disclosure. It is found that enterprises will strategically disclose non-financial information when implementing leverage manipulation, that is, the emotion of non-financial information text is more positive, farther away and more difficult. Based on the motivation of leverage manipulation, when enterprises face greater pressure of ‘deleveraging’ policy and stronger financing constraints, enterprises are more inclined to disclose non-financial information strategically when implementing leverage manipulation. Further, the dual motives of leverage manipulation are explored deeply. For the samples with high ‘deleveraging’ policy pressure such as state-owned enterprises and high media attention, and the samples with strong financing constraints such as high short-term debt repayment pressure and high debt financing cost, the positive relationship between leverage manipulation and strategic disclosure of non-financial information is more significant.

Green innovation is a key solution to resource depletion and natural environment deterioration. It is advancing the march toward marrying business with sustainability worldwide. Embodying green elements in core innovative activities naturally becomes the critical information for the external assessments of organizations. To identify this information channel effect, the current study is intended for shedding light on the effects of financial analysts, a prominent and professional stakeholder group, on corporate green innovation. Combining the comprehensive incoPat database with the data of Chinese publicly listed manufacturing firms over the period from 2003 to 2017, the empirical results show that analyst coverage could significantly improve firms’ green innovation performance. It is also observed both institutional ownership and stock liquidity significantly enhance the positive relationship between analyst coverage and corporate green innovation. The information-based mechanisms are further identified by the split sample analysis based on the quality of financial information, when either the choice of audit company or the disclosure quality rank is applied. These findings provide beneficial supports for the idea that leaning on the monitoring from the financial analysts, managers could be encouraged to promote green investment with its long-time horizon and correct the myopia that overly focuses on short-term performance.

Being green is widely recognized as a proactive strategy to create economic value hand in hand with environmental sustainability in a new competitive landscape. Taking environment as commitment, righteousness, and opportunity, enviropreneurial marketing (EM) gives rise to environment-specific values and behaviors and is paving a way to achieve differential advantages over competitors by fulfilling responsibilities. Building on the tenets of the natural-resource-based view, we offer a deeper understanding of the framework by which EM could promote firm performance through green innovation. Empirical evidence, based on a survey from manufacturing firms in China, supports the developed theoretical framework with a moderated mediation analysis. Specifically, the adoption of EM is more likely to bring about better green innovation, in turn, improves firm performance. Moreover, it is observed that the closure mechanism acts as a negative moderator. When it is high, the development of green innovation capabilities is seriously constrained. These findings highlight that EM is jointly driven by executives and employees within the firm, rather than by external pressures.