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Self-esteem or blame? How do customers' protective face orientation and attribution of responsibility affect food waste reduction?
No full textThis study examines the psychological and social mechanisms behind food waste reduction by integrating norm activation theory and social identity theory. It investigates how protective face orientation and responsibility attribution shape reduction behaviors, revealing the mediating roles of group and personal norms, as well as the moderating effect of normative misperception. Using structural equation modeling and fuzzy-set qualitative comparative analysis, the study identifies both variable-based effects and effective behavioral configurations. Key insights highlight how face consciousness encourages sustainable action and how specific combinations of antecedents drive reduction behaviors. The findings offer practical guidance for designing culturally tailored educational initiatives and aligning business incentives with social identity cues to promote sustainable consumption.補正完畢US
Role of social media influencers on marketing of sustainable hotels: gratification and the parasocial interaction perspective.
No full textBased on the concepts of gratification and parasocial interaction (PSI), we explore the effect of social media influencers on consumer behaviors in the marketing of sustainable hotels on Instagram (IG). We derive insights from 792 valid responses of consumers residing in the U.S. and analyze their behaviors and perceptions as related to both sustainable hotels and the leveraging of Instagram as a marketing tool. Through structural equation modeling, the findings of this study show that gratification increases consumer community commitment to IG through PSI. Moreover, PSIs positively influence consumer behaviors, such as booking intention, word of mouth (WOM) and electronic word of mouth (eWOM), through IG community commitment. Finally, the expertise of social media influencers strengthens consumer commitment to the IG community. The trustworthiness of social media influencers also strengthens consumer booking intentions.補正完畢TW
董監事薪酬揭露方式對盈餘管理之影響
No full text本研究旨在探討不同的董監薪酬揭露方式及揭露金額是否會影響公司使用裁決性應計數及實質盈餘管理之程度。首先，觀察2006年及2007年強制揭露前，自願性個別揭露及彙總揭露之差異，探討董監事薪酬揭露愈透明是否會抑制管理階層操縱盈餘，再者以2008年至2018年強制揭露法規制定後，若皆在個別揭露下，相較於自願性揭露，依法強制揭露董監薪酬之公司，是否會有不同之盈餘管理程度。實證結果發現，強制規範制定前，相較於彙總揭露之公司，自願性個別揭露之公司，傾向使用向下之裁決性應計數，且當揭露金額愈大時，自願性個別揭露之公司也較不會透過過度生產之方式進行實質盈餘管理。此外，也發現相較於自願性個別揭露，2008年至2018年強制性個別揭露之公司，較會執行盈餘向上之裁決性應計數及透過放寬信用條件之方式管理盈餘，而較不會刪減裁決性費用，惟當揭露董監事之薪酬金額愈大時，由於裁決性應計數較易被察覺，公司反而傾向選擇透過過度生產之方式來管理盈餘。希冀透過本文實證結果，能提供董監事薪酬揭露規範之政策，是否影響企業管理盈餘之證據，以提供主管機關及企業利害關係人對於董監事薪酬揭露之方式及金額，對企業造成影響之判斷依據。補正完畢TW
The Value Relevance of the First Year’s Revenue Key Audit Matter
No full text本文由價值攸關性角度，探討首年報導收入關鍵查核事項對投資決策之影響。於控制內生性效果後，發現2016年收入關鍵查核事項對我國上市櫃公司每股營收資訊具提升價值攸關性之效果，支持我國查核報告關鍵查核事項新制，於首年即提升財報資訊之決策有用性。進一步分析發現前述收入關鍵查核事項之價值攸關性係出現於公司規模大組、財報品質佳組、企業財務風險低組，會計師對客戶經濟依存度低組，顯示我國投資人對於收入關鍵查核事項之使用並非全盤接受，而具有過濾之理性能力。然而，本研究發現收入關鍵查核事項之價值攸關性呈現遞減之趨勢。本文除對目前研究結論尚分歧的關鍵查核事項議題，提出本土性實證證據外，也基於研究發現提出後續之研究建議。補正完畢TW
Analyzing Personal Happiness from Global Survey and Weather Data: A Geospatial Approach
No full textPast studies have shown that personal subjective happiness is associated with various macro- and micro-level background factors, including environmental conditions, such as weather and the economic situation, and personal health behaviors, such as smoking and exercise. We contribute to this literature of happiness studies by using a geospatial approach to examine both macro and micro links to personal happiness. Our geospatial approach incorporates two major global datasets: representative national survey data from the International Social Survey Program (ISSP) and corresponding world weather data from the National Oceanic and Atmospheric Administration (NOAA). After processing and filtering 55,081 records of ISSP 2011 survey data from 32 countries, we extracted 5,420 records from China and 25,441 records from 28 other countries. Sensitivity analyses of different intervals for average weather variables showed that macro-level conditions, including temperature, wind speed, elevation, and GDP, are positively correlated with happiness. To distinguish the effects of weather conditions on happiness in different seasons, we also adopted climate zone and seasonal variables. The micro-level analysis indicated that better health status and eating more vegetables or fruits are highly associated with happiness. Never engaging in physical activity appears to make people less happy. The findings suggest that weather conditions, economic situations, and personal health behaviors are all correlated with levels of happiness.補正完畢US
Transformer-based Model for Spatial-Temporal Feature Learning and Action Recognition of Human Skeleton Data, Jiann-Chyi
No full text補正完畢國內新北市，台灣TW
Development of Vacuum-Chamber-Type Capacitive Micro-Pressure Sensors
No full textThis study presents the development of a capacitive pressure sensor tailored for measuring the dynamic pressure of flow fields. The sensor is fabricated using the UMC 0.18 μm CMOS-MEMS process, incorporated with additional post-processing steps such as metal wet etching, supercritical CO2 drying, and parylene encapsulation. The sensing architecture employs AD7746 as a capacitance-to-voltage converter (CVC), enabling the conversion of capacitance signals into voltage outputs for enhanced measurement fidelity. Structurally, the capacitive pressure sensor features a vacuum-sealed diaphragm capsule design with dual movable circular membranes functioning as sensing electrodes. A contact-mode capacitive configuration with a trapezoidal or Gong-like vacuum-chamber diaphragm is adopted to improve linearity and sensitivity. The output sensitivity was determined to be feasible for measuring dynamic pressure at 1–2 Pa resolution.補正完畢CH
THE EFFECTS OF PRESSURE FROM PARENTAL EXPECTATIONS ON HUMAN CAPITAL
No full text本文使用「台灣青少年計畫」，分析父母期望壓力對人力資本的影響。人力資本包括學業表現、非認知能力和心理健康，實證方法採用迴歸分析和雙重穩健估計法（double-robust estimators）。發現父母期望壓力與在校學業成績沒有顯著的關係，但父母期望壓力分別與養成良好的人格特質和心理健康呈負向關係。本文接續探討父母期望壓力是如何影響子女的人力資本。根據兒童發展經濟學文獻，親子互動和家庭環境氣氛是影響人力資本的重要管道。結果顯示，親子互動和家庭凝聚力均與人力資本呈正向關係，但父母期望壓力均與親子互動和家庭凝聚力呈負向關係。教育政策應著重降低父母期望壓力，這不僅能緩和升學壓力，也能提升親子互動品質和家庭凝聚力，從而有利於子女人力資本的累積。補正完畢TW
Enseñanza de las Variedades de Español a Través de Películas Hispanoamericanas: Prácticas y reflexiones basadas en una Encuesta a estudiantes
No full textEste artículo explora la enseñanza de las variedades del español a través de películas hispanoamericanas, con el objetivo de reflexionar sobre su efectividad en el aula y su impacto en el aprendizaje de los estudiantes. A través de una encuesta realizada a 18 estudiantes, se analizan sus percepciones sobre la importancia de las variedades del español y la utilidad de las películas como herramienta pedagógica. Los resultados muestran que los estudiantes valoran la diversidad lingüística del español y consideran el cine hispanoamericano como una herramienta útil para mejorar su comprensión del idioma, además de aumentar su motivación para aprender de manera autodidacta. Este estudio se enmarca dentro de un curso de "Cine Español", que tiene como objetivo trabajar las películas hispanoamericanas durante el primer semestre.補正完畢TW
Interval-Valued Multi-Step-Ahead Forecasting of Green Electricity Supply Using Augmented Features and Deep-Learning Algorithms
No full textAccurately forecasting the interval-valued green electricity (GE) supply is challenging due to the unpredictable and instantaneous nature of its source; yet, reliable multi-step-ahead forecasting is essential for providing the lead time required in operations, resource allocation, and system management. This study proposes an augmented-feature multi-step interval-valued forecasting (AFMIF) scheme that aims to address the challenges in forecasting interval-valued GE supply data by extracting additional features hidden within an interval. Unlike conventional methods that rely solely on original interval bounds, AFMIF integrates augmented features that capture statistical and dynamic properties to reveal hidden patterns. These features include basic interval boundaries and statistical distributions from an interval. Three effective forecasting methods, based on gated recurrent units (GRUs), long short-term memory (LSTM), and a temporal convolutional network (TCN), are constructed under the proposed AFMIF scheme, while the mean ratio of exclusive-or (MRXOR) is used to evaluate the forecasting performance. Two different real datasets of wind-based GE supply data from Belgium and Germany are used as illustrative examples. Empirical results demonstrate that the proposed AFMIF scheme with GRUs can generate promising results, achieving a mean MRXOR of 0.7906 from the Belgium data and 0.9719 from the Germany data for one-step- to three-steps-ahead forecasting. Moreover, the TCN yields an average improvement of 13% across all time steps with the proposed scheme. The results highlight the potential of the AFMIF scheme as an effective alternative approach for accurate multi-step-ahead interval-valued GE supply forecasting that offers practical benefits supporting GE management.補正完畢CH