古代韩国旱田耕作法和农耕制度的考察(续)

由于高丽时代以前的农书尚未发现，我们几乎不可能确切了解朝鲜半岛三国时代的农业技术和农业状态；但是从朝鲜时代的农书可以看出，当时受中国农书《齐民要术》和《农桑辑要》等的影响很大。文章研究了在朝鲜半岛中部出土的刻有农耕图象的农耕文青铜器，进而考察了南江流域大坪里和汉江流域漠沙里的青铜时代农田遗址，认为三国时代的农业发展相当迅速，从而进一步考证了古代韩国的传统旱田耕作法和农耕制度。     

Non-GAAP earnings reporting following going-concern opinions

We examine non-GAAP earnings reporting following a going-concern audit opinion (GCO). Using a propensity score-matched sample, matching first-time going-concern issuing companies with firms in financial distress that did not receive a going-concern report, we find that the likelihood and frequency of non-GAAP earnings reporting are lower following GCOs. In additional analyses, we find the negative association between the announcement of GCOs and the likelihood and frequency of non-GAAP earnings reporting stronger when GCOs are issued by industry-specialist auditors and when GCOs are unexpected, but do not find litigation risk or managers' ability to affect the association. These results are consistent with a decrease in investor demand for non-GAAP earnings disclosures following GCOs.     

Contests for catch shares

Review of Economic Design - We study contests in which fishers (or players), in a fishery managed under a catch-share program, compete over catch shares by expending irreversible effort, and the...     

Primary school students' interests in STEM careers: how conceptions of STEM professionals and gender moderation influence

International Journal of Technology and Design Education - This study assessed elementary school students’ conceptions of STEM professions and its potential influence on STEM career interest,...     

Mood management through metaverse enhancing life satisfaction

This study aims to explore a social metaverse's positive effects as mood management on consumers' life satisfaction and usage intentions. A total of 304 survey responses from active users of a popular social metaverse platform, Zepeto, were collected with help from an online survey firm. Structural equation modeling analysis was conducted using AMOS 25.0. The direct paths from social metaverse consumption as positive mood enhancement and negative mood alleviation to consumers' life satisfaction were significant, which led to greater usage intentions. Positive mood enhancement influenced usage intentions both directly and indirectly through increased life satisfaction; however, the effect of negative mood alleviation on usage intentions was fully mediated by life satisfaction. Interestingly, for the players who spend money in the social metaverse, only the path from negative mood alleviation to usage intentions mediated by life satisfaction was significant.     

Tying in two-sided markets with heterogeneous advertising revenues and negative pricing

We offer a theory of anticompetitive tying in two-sided markets when below-cost or negative pricing is possible. With the coexistence of two consumer groups (one regarding tying and tied goods as complementary and the other as independent), a tying-good monopolist may face difficulties in extracting rent under separate sales and wish to use tying to directly capture the large advertising revenue created in the complementary segment. We uncover two distinct mechanisms by which tying raises monopoly profits but reduces social welfare. Our theory of tying can be applied to real-world antitrust law enforcement, such as the Google Android case.     

Task type's effect on attitudes towards voice assistants

There is an emerging interest in examining user attitudes towards voice assistants (VAs); however, there is limited research on how user attitudes are formulated in different contexts. Drawing from the stereotype content models, the current study attempts to investigate how users perceive and evaluate voice assistants (VAs) in different contexts (i.e., functional vs. social tasks) based on warmth, competence and trustworthiness. Study 1 (N = 123) employs a within-subjects design to examine how task type (functional vs. social) affects user perceptions and attitudes towards a VA (i.e., Google Assistant). Study 2 (N = 116) and Study 3 (N = 61) examine the boundary effect of perceived psychological power and ease of use. The findings show that attitude is significantly more positive in functional tasks (vs. social), and this effect is mediated by perceived competence. This indirect effect is also significantly moderated by perceived ease of use. Perceived warmth does not mediate the effect of social tasks on attitude, and trust in VAs is a direct outcome of functional tasks. Taken together, this study contributes to both theory and practice in many ways. Specifically, the findings are the first to demonstrate a direct effect of task type on consumer perceptions and attitudes. Additionally, the findings indicate that user evaluations of VAs are still dominated by user perceptions of the competence of the VAs.     

The effect of parental leave duration on early-career wage growth

Work–family policies are meant to support labor force participants, but they often result in lower rewards for those who use them. Based on the ideal worker norm framework and signalling theory, we hypothesise that parental leave duration will result in lower wage growth, above and beyond that of having children. The 1997 National Longitudinal Survey of Youth data from 2000 to 2015 are used to test the hypotheses with a longitudinal sample (14 waves) of individuals in the United States who worked before and after taking parental leave (n = 6723). Discontinuous growth models are used to predict the penalty for parental leave duration for men and women. We find that both men and women suffer from a lower hourly wage growth for taking longer parental leave and that there are more severe penalties for taking paid parental leave than taking unpaid parental leave. Practitioner notes What is currently known?

• utilization of parental leave is significantly related to the wellbeing of employees and their families.
• However, employees are penalized for taking parental leave.

What this study adds?

• Paid parental leave, which is mostly available to skilled, professional employees carries a noticeable early-career wage penalty, but the use of unpaid leave, does not.
• Both men and women are penalized for taking parental leave, but the longer parental leaves women take increase the gender pay gap.

Implications for practitioners:

• HR practitioners should monitor whether employees are penalized for taking parental leave.
• HR practitioners should try incentivizing male employees to take parental leave that is comparable to the one taken by their female employees.

     

How does social trust affect corporate financial performance? The mediating role of corporate social responsibility

Prior studies assert that social trust may positively influence the economic performance of countries and firms (within those countries). This paper proposes a more nuanced mechanism whereby corporate social responsibility (CSR) mediates the relationship between country-level social trust and firm-level financial performance. Anchored in neo-institutional theory, we theorize that social trust instills norms of trustworthiness and willingness to trust others guiding individual and corporate behaviors. In order to comply with such norms and gain legitimacy, firms in high-trust society are more likely to commit to CSR activities that serve the interests of stakeholders. CSR activities, in turn, can positively influence financial performance by enabling firms to access stakeholders' resources and capabilities and to decrease transactions costs in the stakeholder relationships. We tested our theory by analyzing 9818 firm-year observations across 34 countries, during the 2006 to 2015 period. Our analysis shows the expected CSR mediation in the relationship between social trust and firm-level financial performance. Our findings are robust across different models addressing the concerns of endogeneity, alternative measures, and potential moderators.