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The power of safety: How public health measures influence exhibition attendance and engagement
No full textThis study investigates the influence of public health risk mitigation measures on exhibition engagement intentions, emphasizing their role in enhancing safety and participant involvement. As safety becomes increasingly critical, the research highlights how effective risk mitigation strategies can reduce anxiety, bolster perceptions of security, and foster visitor confidence, directly driving engagement. The moderating effect of perceived vaccine effectiveness is also analyzed, offering practical insights for exhibition organizers to sustain attendance and engagement during public health crises. Through fuzzy set qualitative comparative analysis (fsQCA), the study reveals three distinct configurations of factors that underpin engagement intentions, providing a comprehensive understanding of decision-making in crisis contexts. These findings advance safety science by demonstrating how strong risk management practices can mitigate uncertainties and ensure the resilience of exhibitions in rapidly changing environments, offering valuable implications for researchers and industry professionals dedicated to enhancing safety and engagement.補正完畢US
Beyond festivals: fostering cultural connections in tourism
No full textThe Integration of leisure fisheries and tourism illustrates efforts to modernize traditional industries, with Hainan’s Tanmen Sea-hunting Festival positioned as a cultural and tourism landmark. Existing initiatives, however, often prioritize economic gains while overlooking the cultural significance that fosters deeper tourist – destination bonds. This study addresses this gap by examining how festival experiences shape destination relational value, analyzing 326 valid responses from the 2024 Tanmen Festival using SEM. Findings indicate that festival experiences enhance relational value through the mediating effects of sense of belonging and cultural confidence, while cultural atmosphere and locality act as key moderators amplifying these effects. Theoretically, the research advances the SOR framework by integrating experiential, cultural, and psychological dimensions. Practically, it offers actionable guidance for designing emotionally engaging, culturally resonant festivals. Key contributions include extending the SOR model, highlighting belonging and cultural confidence as mediators, and demonstrating the moderating role of contextual factors on tourist loyalty.補正完畢GB
DO THE SOCIAL TIES BETWEEN INDEPENDENT DIRECTORS AND EXECUTIVES AFFECT THE OVERSIGHT EFFECTIVENESS OF THE BOARD?
No full text本研究旨在探討獨立董事與經營者之間的社會性連結對董事會監督效能有何影 響。獨立性是董事會發揮效能的關鍵, 不過, 現有法規對獨立性要求並無法有效地辨 識獨立董事與經營者間是否存在社會性連結。社會性連結一般是透過分享共同經驗和 共同認知來建立的, 從而促進了相互間的信任和溝通, 進而形成互惠關係。但是, 基 於情誼或互惠的考量, 董事可能會缺乏挑戰經營者決策的意願, 這可能會削弱董事會 的監督效能。實證結果發現, 提名連結會損害董事會的監督功能, 惟審計產業專家的 參與能可以使此負面效果變為不顯著關係。另一方面, 專業連結和友情連結可以抑制 盈餘管理, 然而審計產業專家在這方面並未提供增額的監督效能。補正完畢TW
Obtaining the critical impact factor of suspicious tax evasion by using AHP.
No full textThis study presents an evaluation model to obtain the critical impact factor of suspicious tax evasion. The presented model implements the modify Delphi method and analytic hierarchy process (AHP). First, the evaluation model establishes a hierarchy with three views and 15 sub-criteria. Next, the AHP is utilized to the model to obtain the relative weights of the views and sub-criteria. Finally, the application of the multi-criteria decision-making process will list the critical impact factor of suspicious tax evasion for tax authorities. In academic field, the results proposed a multi-criteria decisionmaking theory to determine the key factor in suspicious tax evasion. In commercial field, this study provides a briefly tool to tax officers for determining the critical factors on suspicious tax evasion.補正完畢TW
A Study on the Application and Supervision of Insurance Technology (InsurTech) Development in Taiwan
No full text補正完畢TW
A Study on the Attribution of Responsibility and Insurance on Autonomous Vehicle Accident
No full text補正完畢TW
Surveying the Whirlpool at Arcseconds with NOEMA (SWAN): III. 13CO/C18O ratio variations across the M51 galaxy
No full textContext. CO isotopologues are common tracers of the bulk molecular gas in extragalactic studies, providing insights into the physical and chemical conditions of the cold molecular gas, a reservoir for star formation.
Aims. Since star formation occurs within molecular clouds, mapping CO isotopologues on the scale of clouds is important to understanding the processes driving star formation. However, achieving this mapping at such scales is challenging and time-intensive. The Surveying the Whirlpool Galaxy at Arcseconds with NOEMA (SWAN) survey addresses this by using the Institut de radioastronomie millimétrique (IRAM) NOrthern Extended Millimeter Array (NOEMA) to map the 13CO(1−0) and C18O(1−0) isotopologues, alongside several dense gas tracers, in the nearby star-forming galaxy M51 at high sensitivity and spatial resolution (≈125 pc).
Methods. We examine the 13CO(1−0) to C18O(1−0) line emission ratio as a function of galactocentric radius and star formation rate surface density to infer how different chemical and physical processes affect this ratio at cloud scales across different galactic environments: nuclear bar, molecular ring, and northern and southern spiral arms.
Results. In line with previous studies conducted at kiloparsec scales for nearby star-forming galaxies, we find a moderate positive correlation with galactocentric radius and a moderate negative correlation with star formation rate surface density across the field of view (FoV), with slight variations depending on the galactic environment.
Conclusions. We propose that selective nucleosynthesis and changes in the opacity of the gas are the primary drivers of the observed variations in the ratio.補正完畢DE