• Title/Summary/Keyword: theory of evidence

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The influence of task demands on the preparation of spoken word production: Evidence from Korean

  • Choi, Tae-Hwan;Oh, Sujin;Han, Jeong-Im
    • Phonetics and Speech Sciences
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    • v.9 no.4
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    • pp.1-7
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    • 2017
  • It was shown in speech production studies that the preparation unit of spoken word production is language particular, such as onset phonemes for English and Dutch, syllables for Mandarin Chinese, and morae for Japanese. However, there have been inconsistent results on whether the onset phoneme is a planning unit of spoken word production in Korean. In this study, two sets of experiments investigated possible influences of task demands on the phonological preparation in native Korean adults, namely, implicit priming and word naming with the form preparation paradigm. Only the word naming task, but not the implicit priming task, showed a significant onset priming effect, even though there were significant syllable priming effects in both tasks. Following the attentional theory ($O^{\prime}S{\acute{e}}aghdha$ & Frazer, 2014), these results suggest that task demands might play a role in the absence/presence of onset priming effects in Korean. Native Korean speakers could maintain their attention to the shared onset phonemes in word naming, which is not very demanding, while they have difficulties in allocating their attention to such units in a more cognitive-demanding implicit priming, even though both tasks involve accessing phonological codes. These findings demonstrate that there are cross-linguistic differences in the first selectable unit in preparation of spoken word production, but within a single language, the preparation unit might not be immutable.

Strategic Management Accounting and Firm Performance: Evidence from Finance Businesses in Thailand

  • PHORNLAPHATRACHAKORN, Kornchai;NA-KALASINDHU, Khajit
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.8
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    • pp.309-321
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    • 2020
  • This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

A Rusty but Provocative Knife? The Rationale behind China's Sanction Usage

  • Huang, Wei-Hao
    • Journal of Contemporary Eastern Asia
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    • v.18 no.1
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    • pp.30-48
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    • 2019
  • China has initiated a series of "economic sanctions" against South Korea, affecting Korean pop stars visiting China and Korean investments in China. Sanctions were imposed on South Korea in response to the decision of South Korea to deploy Terminal High Altitude Area Defense (THAAD) in 2016. Furthermore, the Global Daily assembled local population to boycott Korean products and investments in China. However, the Chinese Foreign Ministry has never positively confirmed these activities as economic sanctions to South Korea related to the THAAD installation. In other words, the Chinese government singled a relatively weak message via these sanctions to South Korea. As a result, the THADD implementation continued in South Korea. In the paper, I interpret China's rationale to impost puzzling economic sanctions, which have a weak resolution, to South Korea and Taiwan. As signaling theory argues, economic sanctions with insufficient resolution, which are more likely to fail, is a more provocative foreign policy. By reviewing China's sanctions usage to South Korea and Taiwan, I propose arguments of bureaucratic competition to answer why China launched such sanctions to other countries: those are caused by domestic institutions who are seeking reward from the Communist Party of China. By comparing shifts of leadership between domestic agencies, the paper provides evidence to support the proposed argument. I also include two alternative explanations to strengthen the proposed argument, albeit connecting the paper with other two larger streams of research, which address analyses of China's aggressive foreign policies as well as the domestic politics of economic sanctions.

Corporate Social Responsibility and Earnings Management: Evidence from Saudi Arabia after Mandatory IFRS Adoption

  • GARFATTA, Riadh
    • The Journal of Asian Finance, Economics and Business
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    • v.8 no.9
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    • pp.189-199
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    • 2021
  • This study attempts to examine the relationship between corporate social responsibility (CSR) disclosure and earnings management practices in the context of Saudi Arabia after mandatory IFRS adoption. It is carried out on an unbalanced panel of 277 observations over the period 2017-2019. For this purpose, CSR disclosure is measured by Bloomberg ESG scores, while the residuals from the modified Jones model are considered for earnings management. As control variables, we have retained the firm performance, market-to-book ratio, firm size, financial leverage, board independence, ownership concentration, managerial ownership, and lagged discretionary accruals. Using the system GMM estimator in the dynamic panel, the results show a positive association between CSR disclosure and earnings management practices, thus supporting the perspective of agency theory. Managers engage in socially responsible activities beforehand to conceal their wrongdoing and convince stakeholders that the organization is transparent. They probably use ethical codes as a tool to achieve their own goals rather than the firm's goals. Our contribution is the use of recent data (2017-2019) taking into account the mandatory adoption of IFRS in Saudi Arabia. Additionally, to our knowledge, this study is the first to address CSR disclosure and earnings management practices using GMM system estimates.

Development of the Needlestick Injuries Risk Behavior Scale for Nurse (간호사의 주사침 자상 위험행동 측정도구 개발)

  • Kong, Hee-Kyung;Kang, So-Young
    • The Journal of the Korea Contents Association
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    • v.17 no.12
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    • pp.215-225
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    • 2017
  • The purpose of this research was to develop a new instrument for nurses' risk behavior related to needlestick injuries and to establish initial evidence of reliability and validity. Twenty five items of the Needlestick Injuries Risk Behavior (NIRB) scale was developed on the basis of the unsafe act theory(Reason, 1990). Such six dimensions as risk behavior on needle recapping, risk behavior using needle on transferring blood sample, risk behavior on separation of needle from syringe, risk behavior on the use of needle, risk behavior when needle is discarded, and risk behavior before the use of needle were described, based on the factor analysis. The study findings initially supported the NIRB's reliability, and construct and criterion validity.

Practical and Legal Challenges of Cloud Investigations (클라우드 환경에서 수사 실무와 법적 과제)

  • James, Joshua I.;Jang, Yunsik
    • The Journal of the Institute of Internet, Broadcasting and Communication
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    • v.14 no.6
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    • pp.33-39
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    • 2014
  • An area presenting new opportunities for both legitimate business, as well as criminal organizations, is Cloud computing. This work gives a strong background in current digital forensic science, as well as a basic understanding of the goal of Law Enforcement when conducting digital forensic investigations. These concepts are then applied to digital forensic investigation of cloud environments in both theory and practice, and supplemented with current literature on the subject. Finally, legal challenges with digital forensic investigations in cloud environments are discussed.

Experiments on the Flow Characteristics of Circular Multiple Jets Arrayed Circumferentially (원주상으로 배열된 다중 원형 제트의 유동 특성)

  • Jin, Hak-Su;Kim, Jeong-Soo;Choi, Jong-Wook;Kim, Sung-Cho
    • Transactions of the Korean Society of Mechanical Engineers B
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    • v.31 no.3 s.258
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    • pp.306-312
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    • 2007
  • This paper describes the flow characteristics of circular multiple jet investigated by hot-wire anemometry. The nozzle arrays were classified into two cases; 6- or 7-nozzle located circumferentially in equal interval without or with a central jet. The flow field was measured according to the number of nozzles when the Reynolds number based on the nozzle exit is about $10^4$. Mean velocity, Reynolds shear stress and turbulent kinetic energy were investigated in the downstream of jets. The Tollmien's theory holds for downstream only when a nozzle locates at the center. Jet interaction is influenced due to with or without a center nozzle. In addition, the two-dimensional numerical computation was conducted for 3-nozzle case to obtain the general flow structure near the nozzle exit, which verifies the formation of the recirculation region with captive vortices, that is, the evidence of the interaction between jets.

Who Reads Indian and Chinese LIS Articles on Mendeley? Scoping and Comparing User Categories Through Altmetrics

  • Vysakh, C.;Babu, H. Rajendra
    • Journal of Information Science Theory and Practice
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    • v.9 no.4
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    • pp.75-83
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    • 2021
  • Mendeley reader count is good evidence of the early impact of scientific output since it appears before citations. This paper aims to scope and compare Mendeley readers of Library and Information Science (LIS) articles published from India and China. Mendeley readership data for the highly cited 1,000 articles in Web of Science are extracted using Webometric Analyst for both countries and are analysed using Excel and SPSS. The findings reveal that LIS articles that are published from China got more readers as compared to LIS articles published from India with an excess of 97 readers per paper on Mendeley. The occupational status of readers tells that PhD students are the top readers for both the countries' publications, followed by masters students. Discipline-wise readership shows that readers were spread across 29 different fields, with the highest readers from business, management and accounting, followed by computer science for both countries' publications. Location-wise readership depicts that the top engaged readers are from the United States for both the countries' publications. Finally, the study reports a positive association between citations and Mendeley bookmarks, justifying that Mendeley readership can be used to measure the early research impact of LIS scholarship in both countries.

A Study on Community Shared Space Desired by Apartment Residents for Super High Rise Apartment (초고층아파트 커뮤니티 공간에 대한 아파트 거주자 의식연구)

  • Kim, Da-Hae;Lee, Yeun-Sook;Ahn, Chang-Houn
    • Journal of the Korean housing association
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    • v.21 no.3
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    • pp.23-31
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    • 2010
  • High rise apartments and super high rise apartments have recently been widely and rapidly disseminated throughout Korea in a very productively efficient way. Within this process, strategies to enhance communal culture have been absent. The purpose of this research is to examine the requirements for community shared spaces for super high rise apartments as expressed by apartment residents. A questionnaire was developed and a web survey was utilized. The respondents were 247 apartment residents. The results showed that a substantial number of residents desired social interaction. This implies the necessity for the promotion of shared spaces. In terms of the possible preferred locations of most possible shared spaces, including sports related space, childcare space, educational space, elderly space, residents' gathering space, and administration space, the lobby proved to be the most popular. Other diverse locations, however, also seemed promising. In conclusion, the residents' desires indicated possibilities of a vertical community culture due to the diverse desires for community spaces. This can be used as evidence to facilitate the vertical community of super high rise apartments.

Output and Real Exchange Rate in Developing Countries: Evidence from China

  • Huan, Xingang;He, Yugang
    • The Journal of Industrial Distribution & Business
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    • v.8 no.5
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    • pp.7-13
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    • 2017
  • Purpose - The purpose of this paper is to analyze the relationship between the real exchange rate and the output, which is based on the macroeconomic equilibrium theory in China. Its aim will be to verify whether the change in the real exchange rate has a significant effect on the output or not. Research design, data, and methodology - This study endeavors tries to investigate the correlation among economic variables under the macroeconomic market (the commodity market and the money market) equilibrium. So, time-series data from 1990 to 2016 is applied to establish a vector auto-regression (VAR) model so as to perform an empirical analysis. Results - The empirical results reveal that an increase in the real exchange rate will result in an increase in the output in the short run. However, the empirical results also indicate that this kind of mechanism cannot work in the long run. Conclusions - The effect of a decrease of real exchange rate on output is significant in the short run. Also, this paper suggests that the total supply and the total demand can promote economic growth. The fiscal and money policy play a significant role in economic growth in China as well.