Abstract: This paper analyzes the effect of a single uniform accounting rule on reporting quality by investigating the influence of IFRS on earnings management. This paper examines whether earnings management is reduced after IFRS adoption through the use of “loss avoidance thresholds”, a method that has been verified in earlier studies. This paper concentrates on two European countries: one that represents the continental code law tradition with weak protection of investors (France) and one that represents the Anglo-American common law tradition, which typically implies a strong enforcement system (the United Kingdom).
The research investigates a sample of 526 companies (6822 firm-year observations) during the years 2000 – 2013. The results are different for the two jurisdictions. This study demonstrates that a single set of accounting standards contributes to better reporting quality and reduces the pervasiveness of earnings management in France. In contrast, there is no evidence that a reduction in earnings management followed the implementation of IFRS in the United Kingdom. Due to the fact that IFRS benefit France but not the United Kingdom, other political and economic factors, such legal system or capital market strength, must play a significant role in influencing the comparability and transparency cross-border companies’ financial statements. Overall, the result suggests that IFRS moderately contribute to the accounting quality of reported financial statements and bring benefit for stakeholders, though the role played by other economic factors cannot be discounted.
Abstract: This paper examines economic and Information and Communication Technology (ICT) development influence on recently increasing Internet purchases by individuals for European Union member states. After a growing trend for Internet purchases in EU27 was noticed, all possible regression analysis was applied using nine independent variables in 2011. Finally, two linear regression models were studied in detail. Conducted simple linear regression analysis confirmed the research hypothesis that the Internet purchases in analyzed EU countries is positively correlated with statistically significant variable Gross Domestic Product per capita (GDPpc). Also, analyzed multiple linear regression model with four regressors, showing ICT development level, indicates that ICT development is crucial for explaining the Internet purchases by individuals, confirming the research hypothesis.
Abstract: Does a communication modality matter in delivering e-learning information? With the recent growth of broadcasting systems, media technologies and e-learning contents, various systems with different communication modalities have been introduced. In accordance with these trends, this study examines the effects of the information delivery modality on psychology of students. Findings from an experiment indicated that the delivering information which includes a video modality elicited higher degrees of credibility, quality, representativeness of content, and perceived suitability for delivering information than those of auditory information. However, there is no difference between content liking and attitude. The Implications of the findings and the limitations are discussed.
Abstract: Confucius was a fifth-century BCE Chinese thinker whose influence upon East Asian intellectual and social history is immeasurable. Better known is in China as “Master Kong”. As a culturally symbolic figure, he has been alternately idealized, deified, dismissed, vilified, and rehabilitated over the millennia by both Asian and non-Asian thinkers and regimes. Given his extraordinary impact on Chinese, Korean, Japanese, and Vietnamese thought, it is ironic that so little can be known about Confucius. The tradition that bears his name – “Confucianizm” (Chinese: Rujia) – ultimately traces itself to the sayings and biographical fragments recorded in the text known as the Analects (Chinese: Lunyu). In the Analects, two types of persons are opposed to one another – not in terms of basic potential, but in terms of developed potential. These are the junzi (literally, “lord’s son” or “gentleman”) and the xiaoren (“small person”). The junzi is the person who always manifests the quality of ren in his
person and the displays the quality of lee in his actions. In this article examines the category of the ideal man and the spiritual and moral values of the philosophy of Confucius. According to Confucius high-morality Jun-zi is characterized by two things: a sense of humanity and duty. This article provides an analysis of the ethical category for the ideal man.
Abstract: This study examines the mediating effects of male
dyadic adjustment on the relationships between attachment and
attributional styles, and both psychological and physical husband
violence. Based on data from 68 married violent men recruited
through community organizations that work with violent men,
regression analyses showed that husbands- dyadic adjustment
mediates the associations between avoidant attachment and
attributional style, and psychological aggression, but not physical
violence. Scientific and clinical implications are discussed
Abstract: In a representative democracy political parties
promote vital competition on different policy issues and play
essential roles by offering ideological alternatives. They also give
channels for citizens- participation in government decision-making
processes and they are significant conduits and interpreters of
information about government. This paper attempts to examine how
opposition political parties and rebel fronts emerged in Ethiopia, and
examines their present conditions. In this paper, selected case studies
of political parties and rebel fronts are included to highlight the status
and the role of opposition groups in the country in the three
successive administrations: Haile Selassie (1930-1974), Derg (1974-
1991), and EPRDF (1991-Present).
Abstract: Green Roofs offers numerous advantages, including lowering ambient temperature, which is of increasing interest due to global warming concerns. However, there are technical problems pertaining to waterproofing to be resolved. Currently, the only recognized green roof waterproofing test is the German standard FLL. This paper examines the potential of replicating the test in tropical climate and reducing the test duration by using pre-grown plants. A three year old sample and a new setup were used for this experimental study. The new setup was prepared with close reference to the FLL standards and was compared against the three year old sample. Results showed that the waterproofing membrane was damaged by plant roots in both setups. Joints integrity was also challenged.
Abstract: This study proposes a new recommender system based on the collaborative folksonomy. The purpose of the proposed system is to recommend Internet resources (such as books, articles, documents, pictures, audio and video) to users. The proposed method includes four steps: creating the user profile based on the tags, grouping the similar users into clusters using an agglomerative hierarchical clustering, finding similar resources based on the user-s past collections by using content-based filtering, and recommending similar items to the target user. This study examines the system-s performance for the dataset collected from “del.icio.us," which is a famous social bookmarking website. Experimental results show that the proposed tag-based collaborative and content-based filtering hybridized recommender system is promising and effectiveness in the folksonomy-based bookmarking website.
Abstract: This study examines the use of the persuasive strategy
of deixis and personalization in advertising slogans. This rhetorical/
stylistic and linguistic strategy has been found to be widely used in
advertising slogans for over a century. A total of five hundred
advertising slogans of multinational companies in both product and
service sectors were obtained. The analysis reveals the 3 main
components of this strategy as being deictic words, absolute
uniqueness and personal pronouns. The percentage and mean of the
use of the 3 components are tabulated. The findings show that
advertisers have used this persuasive strategy in creative ways to
persuade consumers to buy their products and services.
Abstract: This paper examines the use of mechanical aerator for
oxidation-ditch process. The rotor, which controls the aeration, is the
main component of the aeration process. Therefore, the objective of
this study is to find out the variations in overall oxygen transfer
coefficient (KLa) and aeration efficiency (AE) for different
configurations of aerator by varying the parameters viz. speed of
aerator, depth of immersion, blade tip angles so as to yield higher
values of KLa and AE. Six different configurations of aerator were
developed and fabricated in the laboratory and were tested for abovementioned
parameters. The curved blade rotor (CBR) emerged as a
potential aerator with blade tip angle of 47°.
The mathematical models are developed for predicting the
behaviour of CBR w.r.t kLa and power. In laboratory studies, the
optimum value of KLa and AE were observed to be 10.33 h-1 and
2.269 kg O2/ kWh.
Abstract: This paper examines the problem of strategic
management in highly turbulent dynamic business environmental
conditions. As shown the high complexity of the problem can be
managed with the use of System Dynamics Models and Computer
Simulation in obtaining insights, and thorough understanding of the
interdependencies between the organizational structure and the
business environmental elements, so that effective product –market
strategies can be designed. Simulation reveals the underlying forces
that hold together the structure of an organizational system in relation
to its environment. Such knowledge will contribute to the avoidance
of fundamental planning errors and enable appropriate proactive well
focused action.
Abstract: This paper introduces the foundations of Bayesian probability theory and Bayesian decision method. The main goal of Bayesian decision theory is to minimize the expected loss of a decision or minimize the expected risk. The purposes of this study are to review the decision process on the issue of flood occurrences and to suggest possible process for decision improvement. This study examines the problem structure of flood occurrences and theoretically explicates the decision-analytic approach based on Bayesian decision theory and application to flood occurrences in Environmental Engineering. In this study, we will discuss about the flood occurrences upon an annual maximum water level in cm, 43-year record available from 1965 to 2007 at the gauging station of Sagaing on the Ayeyarwady River with the drainage area - 120193 sq km by using Bayesian decision method. As a result, we will discuss the loss and risk of vast areas of agricultural land whether which will be inundated or not in the coming year based on the two standard maximum water levels during 43 years. And also we forecast about that lands will be safe from flood water during the next 10 years.
Abstract: Sedimentation in reservoirs lowers the quality of
consumed water, reduce the volume of reservoir, lowers the
controllable amount of flood, increases the risk of water overflow
during possible floods and the risk of reversal and reduction of dam's
useful life. So in all stages of dam establishment such as cognitive
studies, phase-1 studies of design, control, construction and
maintenance, the problem of sedimentation in reservoir should be
considered. What engineers need to do is examine and develop the
methods to keep effective capacity of a reservoir, however engineers
should also consider the influences of the methods on the flood
disaster, functions of water use facilities and environmental
issues.This article first examines the sedimentation in reservoirs and
shows how to control it and then discusses the studies about the
sedimens in Siazakh Dam.
Abstract: This research study examines cases of Saudi Arabian
universities and female academics for work environment issues
within the context of design management applications. The study
proposes use of design research, ergonomics and systems design
thinking to develop the university design which facilitates removal of
physical and cognitive barriers for female academics. Review of
literature demonstrates that macro and micro ergonomic combined
with design management and system design strategies can
significantly improve the workplace design for female academics.
The university design model would be prepared based on the analyses
of primary data obtained from archived documents, participants'
observation logs, photo audits, focus groups and semi-structured
interviews of currently employed female academics in the selected
case universities.
Abstract: Entrepreneurship has become an important and
extensively researched concept in business studies. Research on
foreign direct investment (FDI) has become widespread due to the
growth of FDI and its importance in globalization. Most
entrepreneurship studies examined the importance and influence of
entrepreneurial orientation in a micro-level context. On the other
hand, studies and research concerning FDI used statistical techniques
to analyze the effect, determinants, and motives of FDI on a
macroeconomic level, ignoring empirical studies on other noneconomic
determinants. In order to bridge the gap between the theory
and empirical evidence on FDI and the theory and research on
entrepreneurship, this study examines the impact of entrepreneurship
on inward foreign direct investment. The relationship between
entrepreneurship and foreign direct investment is investigated
through regression analysis of pooled time-series and cross-sectional
data. The results suggest that entrepreneurship has a significant effect
on FDI.
Abstract: This paper examines the factors, which determine
R&D outsourcing behaviour at Japanese firms, from the viewpoints of
transaction cost and strategic management, since the latter half of the
1990s. This study uses empirical analysis, which involves the
application of large-sample data. The principal findings of this paper
are listed below. Firms that belong to a wider corporate group are more
active in executing R&D outsourcing activities. Diversification
strategies such as the expansion of product and sales markets have a
positive effect on the R&D outsourcing behaviour of firms. Moreover,
while quantitative R&D resources have positive influences on R&D
outsourcing, qualitative indices have no effect. These facts suggest
that R&D outsourcing behaviour of Japanese firms are consistent with
the two perspectives of transaction cost and strategic management.
Specifically, a conventional corporate group network plays an
important role in R&D outsourcing behaviour. Firms that execute
R&D outsourcing leverage 'old' networks to construct 'new' networks
and use both networks properly.
Abstract: This paper examines ethical and social issues which
have proved important when initiating and creating educational spaces within a virtual environment. It focuses on one project, identifying the key decisions made, the barriers to new practice
encountered and the impact these had on the project. It demonstrates
the importance of the 'backstage' ethical and social issues involved in
the creation of a virtual education community and offers conclusions,
and questions, which will inform future research and practice in this
area. These ethical issues are considered using Knobel-s framework
of front-end, in-process and back-end concerns, and include
establishing social practices for the islands, allocating access rights,
considering personal safety and supporting researchers appropriately
within this context.
Abstract: Research has suggested that implicit learning tasks
may rely on episodic processing to generate above chance
performance on the standard classification tasks. The current
research examines the invariant features task (McGeorge and Burton,
1990) and argues that such episodic processing is indeed important.
The results of the experiment suggest that both rejection and
similarity strategies are used by participants in this task to
simultaneously reject unfamiliar items and to accept (falsely) familiar
items. Primarily these decisions are based on the presence of low or
high frequency goal based features of the stimuli presented in the
incidental learning phase. It is proposed that a goal based analysis of
the incidental learning task provides a simple step in understanding
which features of the episodic processing are most important for
explaining the match between incidental, implicit learning and test
performance.
Abstract: Bringing change to the housing industry requires
multiple efforts from various angles especially to overcome any
resistances in the form of technology, human aspects, financial and
resources. The transition from conventional to sustainable approach
consumes time as it requires changes from different facets in the
industry ranging from individual, organisational to industry level. In
Malaysia, there are various efforts to bring green into the industry but
the progress is low-moderate. Will the current efforts bear larger
fruits in the near future? This study examines the perceptions of the
developers in Malaysia on the future of the green housing sector for
the next 5 years. The introduction of GBI rating system, improvement
of awareness and knowledge among the stakeholders, support from
the government and local industry and the effect of competitive
advantage would support brighter future. Meanwhile, the status quo
in rules and regulation, lack of public interest and demand,
organization disinterest, local authority enforcement and project cost
escalation would hinder a faster progress.
Abstract: University websites are considered as one of the brand primary touch points for multiple stakeholders, but most of them did not have great designs to create favorable impressions. Some of the elements that web designers should carefully consider are the appearance, the content, the functionality, usability and search engine optimization. However, priority should be placed on website simplicity and negative space. In terms of content, previous research suggests that universities should include reputation, learning environment, graduate career prospects, image destination, cultural integration, and virtual tour on their websites. The study examines how top 200 world ranking science and technology-based universities present their brands online and whether the websites capture the content dimensions. Content analysis of the websites revealed that the top ranking universities captured these dimensions at varying degree. Besides, the UK-based university had better priority on website simplicity and negative space compared to the Malaysian-based university.