Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients.     

Becoming a tree when I will be dead? Why not! Generation X,Y and Z,and innovative green death practices

Within the theoretical field of ethical consumption, the study focuses on consumer behavior and innovative green death practices. While scarcely investigated in the marketing and consumer behavior research domains, at least four main reasons spur to consider the funeral industry as an interesting subject of enquiry: i) the sector boasts of a significant economic relevance; ii) it is extremely impactful from an environmental and social point of view; iii) it is witnessing interesting innovative processes in the direction of social and environmental sustainability; iv) consumer movements are rising all over the world asking for more sustainable death practices. Thus, adopting an augmented version of the theory of planned behavior (TPB), which includes individuals’ environmentally responsible consumption, and egoistic and altruistic environmental concern, the study investigates behavioral intention to adopt innovative green death practices (a green funeral) of people belonging to three different generations: X, Y, and Z. A purposive sample of 627 Italian people participated in an online the survey. Collected data were analyzed adopting an ordinal logit model. The results confirm the TPB predictive power also in the field of green funeral behavioral intention. Furthermore, environmentally responsible consumption and environmental concern – even though only in its altruistic component – positively influence behavioral intention, and generation exerts a moderating effect among the examined constructs. Overall, the research attempts to enrich the literature on ethical consumption by exploring the underinvestigated phenomenon of buying behavior of unsought and end-of-life products, that of green funerals, and provide managerial recommendations to funeral service sellers.     

轴心压力对Y型偏心支撑钢框架抗震性能的影响

偏心支撑钢框架是在支撑钢框架的基础上改进的一种新型抗侧力体系,该体系结合了中心支撑钢框架强度、刚度高和抗弯框架延性、耗能性能好的优点,是适用于高烈度地震区的一种有效的抗侧力结构体系。同时,由于多高层钢框架的广泛应用,其层数不同将会导致柱轴心压力的不同。本文通过应用ANASYS有限元程序对其在不同轴心压力下的受力性能进行分析。     

The Effect of Culture on Management Style

Abstract

U.S. and Indonesian managers were surveyed to evaluate cross-cultural differences in managerial style. Four variables were compared and analyzed: autocratic and participative management, and individualism and collectivism. Indonesian managers endorsed a more autocratic style than U.S. managers and valued collectivism more than U.S. managers, while U.S. managers valued individualism more than the Indonesian managers. Additionally, a positive relationship was found between participative management style and individualism. There were no significant differences in the value both groups placed on participative management; both endorsed this concept positively. Results suggest that while there are differences between the preferred management styles of Indonesian and U.S. managers, both groups endorse similar management ideas. This paper concludes that culture affects the ideologies that managers are willing to endorse, and further study is needed to see if it similarly affects the management styles they actually exercise.     

常规取芯现场应用技术

收集地层最原始资料岩心,是通过取芯钻井技术,把岩心取出地表的过程。岩心的原始资料分析,更方便我们收集原始地层资料,掌握地层形态和地质概貌。下面将根据常用的Y8120取芯工具现场应用,总结几条应该特别注意的地方,供从事相同行业同仁参考。     

China's Generation Y's Expectation on Outbound Group Package Tour

This paper aims to identify China's Generation Y's (Gen Y) preference toward joining group package tour (GPT) when traveling abroad and explore their expectations on a number of service attributes. Six service attribute dimensions were identified through factor analysis, including: group leader/local guide(s), optional tour and shopping arrangement, safety, cleanness, and comfortableness, accommodation, activities, and shopping length and frequency. This study confirmed the importance of group leader/local guide(s) with a special emphasis on their honesty. It is found that current group and non-group travelers of Gen Y shared similar expectations on six service feature dimensions, while having different expectations on four service attributes: food hygiene, tour leader's emergency handle ability, Chinese food offering, and park as attraction choice. Results also showed that potential group travelers had higher concern over the factor of group leader/local guide(s) than non-group travelers.     

表面包覆Y（OH）3对BAM蓝色荧光粉性能的影响

采用化学共沉淀法对BaMgAl10O17：Eu2＋（BAM）粉体进行表面包膜处理，获得了表面均匀包覆Y（OH）。膜层的BAM荧光粉，并用SEM、XRD和粒度仪对其表面形貌、晶格结构性能进行了表征，用荧光光谱测试对荧光粉的发光性能进行了研究．结果表明：在BAM粉体表面均匀包覆Y（OH）3层后，BAM的晶格结构、发光性能没有改变，初始亮度较未包覆的荧光粉有所降低，经过相同条件的热处理后，包覆Y（OH）3荧光粉的亮度热衰减程度明显低于未包覆的荧光粉．     

Economic importance and statistical significance: Guidelines for communicating empirical research

Abstract

A critical objective for many empirical studies is a thorough evaluation of both substantive importance and statistical significance. Feminist economists have critiqued neoclassical economics studies for an excessive focus on statistical machinery at the expense of substantive issues. Drawing from the ongoing debate about the rhetoric of economic inquiry and significance tests, this paper examines approaches for presenting empirical results effectively to ensure that the analysis is accurate, meaningful, and relevant for the conceptual and empirical context. To that end, it demonstrates several measurement issues that affect the interpretation of economic significance and are commonly overlooked in empirical studies. This paper provides guidelines for clearly communicating two distinct aspects of “significance” in empirical research, using prose, tables, and charts based on OLS, logit, and probit regression results. These guidelines are illustrated with samples of ineffective writing annotated to show weaknesses, followed by concrete examples and explanations of improved presentation.     

中国银行新一代系统推广刍议

本文较系统的论述了新一代系统的推广,以及新一代系统推广与建立同城一个电脑中心和解决２０００年问题之间的关系,并提出了一些建设性的意见。