• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.5
• /
• pp.443-453
• /
• 2022

This study examines the effect of board structure and audit committee structure on financial reporting timeliness among Malaysia's top 100 public listed companies. Specifically, this study examines whether board independence, CEO duality, board ownership, audit committee independence, audit committee competence, and audit committee diligence influence the financial reporting timeliness of the public listed companies. This study selects the top 100 public listed companies by market capitalization listed on the Main Market of Bursa Malaysia as the sample since the main board has more public reprimands on financial reporting timeliness compared to other boards. The content analysis on annual reports for five years from 2015 to 2019 is utilized. The results show that audit committee competence and audit committee diligence significantly affect financial reporting timeliness. In contrast, board independence, CEO duality, board ownership, and audit committee independence have insignificant relationships with financial reporting timeliness. The findings in this study are helpful for compliance analysis and strategy formation in enhancing financial reporting timeliness. This study contributes to the agency theory by providing a new perspective on how different sections of corporate governance features interact together to influence financial reporting timeliness. In addition, the findings can assist the regulators in establishing quality corporate governance.

• Industrial Engineering and Management Systems
• /
• v.12 no.1
• /
• pp.2-8
• /
• 2013

Uncertainty theory is a branch of mathematics based on normolity, duality, subadditivity and product axioms. Uncertain process is a sequence of uncertain variables indexed by time. Canonical Liu process is an uncertain process with stationary and independent increments. And the increments follow normal uncertainty distributions. Uncertain differential equation is a type of differential equation driven by the canonical Liu process. Stability analysis on uncertain differential equation is to investigate the qualitative properties, which is significant both in theory and application for uncertain differential equations. This paper aims to study stability properties of linear uncertain differential equations. First, the stability concepts are introduced. And then, several sufficient and necessary conditions of stability for linear uncertain differential equations are proposed. Besides, some examples are discussed.

• Journal of the Korean Mathematical Society
• /
• v.45 no.3
• /
• pp.871-881
• /
• 2008

In this paper, we study the core stability of the dominating set game which has arisen from the cost allocation problem related to domination problem on graphs. Let G be a graph whose neighborhood matrix is balanced. Applying duality theory of linear programming and graph theory, we prove that the dominating set game corresponding to G has the stable core if and only if every vertex belongs to a maximum 2-packing in G. We also show that for dominating set games corresponding to G, the core is stable if it is large, the game is extendable, or the game is exact. In fact, the core being large, the game being extendable and the game being exact are shown to be equivalent.

• Communications of the Korean Mathematical Society
• /
• v.35 no.2
• /
• pp.401-415
• /
• 2020

It is well-known that if char𝕜 = 0, then an Artinian monomial complete intersection quotient 𝕜[x₁, …, x_n]/(x₁^a₁, …, x_n^a_n) has the strong Lefschetz property in the narrow sense, and it is decomposed by the direct sum of irreducible 𝖘𝖑₂-modules. For an Artinian ring A = 𝕜[x₁, x₂, x₃]/(x₁⁶, x₂⁶, x₃⁶), by the Schur-Weyl duality theorem, there exist 56 trivial representations, 70 standard representations, and 20 sign representations inside A. In this paper we find an explicit basis for A, which is compatible with the S₃-module structure.

• Korean Journal of Optics and Photonics
• /
• v.7 no.3
• /
• pp.219-226
• /
• 1996

The wave-particle duality of light plays important role in quantum optics and it often produces a result different from that of classical wave theory. In this paper, we study the intensity and phase fluctuation of light which show certain change after light goes through a beam splitter, and show the difference between the classical and quantum theory. We show quantitatively that the uncertainty of phase increases at the output of a beam splitter due to the contribution of vacuum fluctuation, even though classical theory predicts no such change in phase fluctuation. The expectation values of normally ordered operators are introduced where the vacuum effect is naturally eliminated, and it is shown that the classical informations are recovered in this way. Analysis on the expectation values produces a distinction between measured phase and inferred phase values and they are related through the contribution of vacuum field.

• Journal of Korean Medical classics
• /
• v.21 no.4
• /
• pp.133-159
• /
• 2008

Every field of studies form its theory through its universal method and own method based on respective views with its own culture and contributes to academic advancement with appropriate research methodology within theory. Therefore, If methology of oriental medicine is not include universal method and particularity method in research methology, it will not obtain scientific character and lose its logic. The methology of oriental medicine is classified by two approaches, universal methology of natural science which inspect the effect through experimentation on the fact, and particularity methology of human science which understand the effect through translation on the value(politics, economics, society, philosophy, history and culture). In this paper, the methodology of oriental medicine contains duality including both universality and particularity.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.3
• /
• pp.105-112
• /
• 2022

The current study is at the forefront of examining the theory of principal-agent framework and financing constraints to explain the level of corporate innovation. To boost the firm's level of innovation, this study uses corporate governance and corporate performance as driving factors. The study's secondary goal is to give information on the parallel relationship between corporate governance and the level of corporate innovation. This study used a two-step least square (TSLS) regression analysis to examine such a simultaneous association using secondary data from Indonesian listed businesses from 2000 to 2021, which totaled around 1,910 observations. This study uses the Principal Component Analysis (PCA) tool to test cumulative variances of potential corporate governance indicators such as the total commissioner of the firm (TCOM), total independent commissioner of the firm (INDPCOM), the proportion of institutional ownership (INSOWN), total female commissioner (FEMCOM), CEO duality (CEODUAL), and type of the firm (SOE). As a result, PCA reveals that four of these variables, omitting CEODUAL and SOE, were a corporate governance construct. Furthermore, the study discovered that the amount of firm innovation and corporate governance are related.

• Asia pacific journal of information systems
• /
• v.28 no.2
• /
• pp.114-132
• /
• 2018

Quantified-self technologies (QSTs) provide functions for users to collect, track, and monitor personal data for self-reflection and acquisition of self-knowledge. Although QSTs require prolonged use to reap the attendant benefits, many users stop using their devices or tracking within weeks or months. To address this issue, this study seeks to determine ways to sustain the use of QSTs. Combining motivational affordance theory with technology continuance theory, this study develops a theoretical model that accounts for an individual's continued intention to use a QST. Within the proposed model, unique QST affordances were identified as antecedents of individual motivation in relation to technology continuance, and their different roles in stimulating hedonic, utilitarian, and eudaimonic motivations were examined. The model was tested using data collected from 180 QST users. Results demonstrate that although utilitarian and eudaimonic motivations are complementary forces in determining continuance intention, hedonic motivation loses its predictive power in favor of eudaimonic motivation. Tracking, visualizing, and sharing affordances play different roles in elevating user motivations. The sharing affordance does not influence utilitarian and eudaimonic motivations, but it positively influences hedonic motivation. This research contributes to the literature on technology continuance by shifting scholarly attention from hedonic-utilitarian duality to eudaimonic motivation, characterized by meaning, self-growth, and pursuit of excellence.

• Korean Journal of Mathematics
• /
• v.24 no.3
• /
• pp.409-445
• /
• 2016

The class $\mathcal{W}^{\delta}_{\beta}({\alpha},{\gamma})$ defined in the domain ${\mid}z{\mid}$ < 1 satisfying $Re\;e^{i{\phi}}\((1-{\alpha}+2{\gamma})(f/z)^{\delta}+\({\alpha}-3{\gamma}+{\gamma}\[1-1/{\delta})(zf^{\prime}/f)+1/{\delta}\(1+zf^{\prime\prime}/f^{\prime}\)\]\)(f/z)^{\delta}(zf^{\prime}/f)-{\beta}\)$ > 0, with the conditions ${\alpha}{\geq}0$, ${\beta}$ < 1, ${\gamma}{\geq}0$, ${\delta}$ > 0 and ${\phi}{\in}{\mathbb{R}}$ generalizes a particular case of the largest subclass of univalent functions, namely the class of $Bazilevi{\check{c}}$ functions. Moreover, for 0 < ${\delta}{\leq}{\frac{1}{(1-{\zeta})}}$, $0{\leq}{\zeta}$ < 1, the class $C_{\delta}({\zeta})$ be the subclass of normalized analytic functions such that $Re(1/{\delta}(1+zf^{\prime\prime}/f^{\prime})+1-1/{\delta})(zf^{\prime}/f))$ > ${\zeta}$, ${\mid}z{\mid}$<1. In the present work, the sucient conditions on ${\lambda}(t)$ are investigated, so that the non-linear integral transform $V^{\delta}_{\lambda}(f)(z)=\({\large{\int}_{0}^{1}}{\lambda}(t)(f(tz)/t)^{\delta}dt\)^{1/{\delta}}$, ${\mid}z{\mid}$ < 1, carries the fuctions from $\mathcal{W}^{\delta}_{\beta}({\alpha},{\gamma})$ into $C_{\delta}({\zeta})$. Several interesting applications are provided for special choices of ${\lambda}(t)$. These results are useful in the attempt to generalize the two most important extremal problems in this direction using duality techniques and provide scope for further research.

• Asia-Pacific Journal of Business
• /
• v.14 no.3
• /
• pp.89-101
• /
• 2023

Purpose - This paper discusses an impact of status on organization's temporary employment. Status not only offers various opportunities for organization but also places constrains on organization. In this perspective, we propose that organization's temporary employment will differ depending on the status. Design/methodology/approach - We predict that organization's evaluated status has a U-shaped relationship with temporary employment because organizational social insecurity varies by the status. Moreover, we predict that organization's categorical status has a positive effect on temporary employment since organizational legitimacy varies with the status and that the effect will be enhanced by an organizational niche. To verify these predictions, we examined a regression analysis using panel data of temporary employment in Korean universities. Findings - The results of regression analysis show that there is a U-shaped relationship between universities' evaluated status and temporary employment. This implies that the middle status university is likely to minimize temporary employment because of conformity pressures. In addition, the results show that university's categorical status has a positive effect on temporary employment and the effect is enhanced by university's market concentration. This suggests that the categorical status has a strong impact on specialist university. Research implications or Originality - This paper contributes the development of temporary employment theory by applying duality of organizational status and identifies the organizational determinants of temporary employment in Korean universities.