137,456 research outputs found
The accountability system for material misstatements and executive pay performance sensitivity: a quasi-natural experiment
No full textThis study examines the impact of the accountability system for material misstatements (ASMM) on the sensitivity of executive compensation to accounting earnings in China. Using a difference-in-differences model, we find that the ASMM significantly decreases the sensitivity of executive compensation to accounting earnings, which we attribute to the monitoring and unintended effects of the ASMM. As executives’ cost to manage reported earnings for more bonuses is significantly heightened by the ASMM, their high compensation sensitivity to reported earnings, which contain earnings management, reduces. The unintended consequence is that executives’ risk aversion is also incentivized to preserve performance pay while the ASMM restricts earnings management, and boards reduce executives’ compensation sensitivity to accounting earnings to encourage their risk taking. These phenomena are more pronounced in companies with high agency conflict, audited by non-Big 4 auditors, and less followed by analysts. The results indicate that corporate governance reforms that introduce personal responsibilities in China can improve the accuracy of accounting earnings but decrease the efficiency of assessing executive hard work. The board reacts to this change by increasing the role of stock returns in executive compensation contracts. This is consistent with the view that the principal dynamically adjusts executive compensation contracts to make them incentive compatible (Tirole and Laffont, 1988; Hall and Knox, 2004; He, 2011). Our study provides critical implications for the importance of institutional environments to impact governance reforms in emerging markets and beyond
Hishimonus ventralis Cai & He 2001
No full textventralis Cai & He, 2001 Distribution: China (Zhejiang).Published as part of Cao, Wenjun & Xing, Jichun, 2022, Japananoides, a new leafhopper genus from China (Hemiptera: Cicadellidae: Deltocephalinae), pp. 345-354 in Zootaxa 5154 (3) on page 347, DOI: 10.11646/zootaxa.5154.3.7, http://zenodo.org/record/664481
Exploring the catalysts of eco-innovation: employee ownership and sustainable practices
No full textClimate change is a critical and urgent issue worldwide. Green innovation is a key means of abating carbon emissions. Our study investigates whether and how employee stock ownership plans (ESOPs) affect corporate green innovation. Using a powerful difference-in-differences approach, we provide causal evidence of the positive effect of ESOPs on corporate green innovation. Our baseline results are robust after addressing potential endogeneity issues using an entropy balancing technique, a Heckman two-stage model, and a placebo test, and after including an industry effect and different model specifications. Our channel analyses reveal that ESOPs mainly promote green innovation through increased risk-taking ability and employee productivity in green innovation. We find that the positive effects are more pronounced when firms are not state-owned, have less powerful CEOs, and are in heavily polluting industries. In addition, we find that companies with increased green innovation after adopting ESOPs have better environmental performance than other firms
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Examining how time flies at destinations based on visitors’ perceived consistency of destination experiences
No full textLina Xiong
Dr. Lina Xiong is a tenure-track Assistant Professor in the Department of Human Dimensions of Natural Resources at Colorado State University. Her research areas include internal branding, employee-based brand equity, and destination marketing. She is the director of US-China Tourism Lab for Destination Development and Wellbeing.
Haihong Wang (Correspondence author)
Dr. Haihong Wang is an Associate professor in the School of Business, Liaoning University, Shenyang, China. She is the correspondence author and can be contacted at, [email protected]. Her research interests include internal branding, service marketing, and destination marketing. She is also a Postdoctoral at China Tourism Academy.
Wenjun He
Miss Wenjun He is a Master candidate in the Department of Marketing and Tourism Management, School of Economics and Management, Wuhan University, Wuhan, China. Her research interest is tourism marketing.
Alan Bright
Dr. Alan Bright is a Professor in the Department of Human Dimensions of Natural Resources at Colorado State University. Al’s research focuses on a variety of human dimensions of natural resources issues, including social psychological aspects of recreation, tourism behavior, and public values and attitudes toward natural resource management.Domestic Chinese tourists traveling to rural destinations in China often face the challenge of local dialects. Based on the theories of flow (Csikszentmihalyi & Csikzentmihaly, 1990; Nakamura & Csikszentmihalyi, 2009), individuals’ need for uniqueness (Tian, Bearden, & Hunter, 2001), and confirmation-disconfirmation (Parasuraman et al., 1994), this study explores two main antecedents for visitors’ perceived absorption experiences during visits at destinations (i.e., the sense of immersion and feeling time flies). Specifically, we suggest that visitors are more likely to experience absorption when they have a positive attitude toward the local dialect of the destination as well as perceive the destination to be distinct. In addition, both of these effects are moderated by visitors’ evaluation of their experiences compared to their expectations (perceived consistency of destination of experiences). With a sample of 352 visitors in a rural destination in China, this study provides strong support for these propositions
Labi mo xing zai chao qiang ou he xia de ke ti
No full textLee, Man Chun = 拉比模型在超強耦合下的課題 / 李汶俊.Thesis M.Phil. Chinese University of Hong Kong 2014.Includes bibliographical references (leaves 77-82).Abstracts also in Chinese.Title from PDF title page (viewed on 20, December, 2016).Lee, Man Chun = Labi mo xing zai chao qiang ou he xia de ke ti / Li Wenjun
sj-doc-1-cpc-10.1177_10556656241228903 - Supplemental material for Three-dimensional Analysis of Maxillary Morphology in Infants with Unilateral Cleft Lip and Palate
No full textSupplemental material, sj-doc-1-cpc-10.1177_10556656241228903 for Three-dimensional Analysis of Maxillary Morphology in Infants with Unilateral
Cleft Lip and Palate by Jie Zheng, PhD, Wenying Kuang, PhD, Shiyu Yuan, BS, Hong He, PhD, and Wenjun Yuan, MD in The Cleft Palate Craniofacial Journal</p
Protecting Animals 36: Author Witi Ihimaera
No full textIn this very special episode of Knowing Animals I am joined by beloved New Zealand author Witi Ihimaera. Witi has written many books featuring nonhuman animals. He offers us a non-colonial lens through which to think about the human/nonhuman relationship
Author Under Sail The Imagination of Jack London, 1893-1902
No full textIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Intro -- Title Page -- Copyright Page -- Dedication -- Contents -- Acknowledgments -- Introduction -- 1. Spirit Truth -- 2. From Absorption to Theatricality and Back Again -- 3. "I Will Build a New Present" -- 4. Sons as Authors -- 5. Fathers as Publishers -- 6. The Daughter as Author -- 7. Lovers as Authors -- 8. At Sea with the Family -- 9. Yellow News, Yellow Stories -- 10. The Return Home -- Notes -- Bibliography -- Index -- About Jay WilliamsIn Author Under Sail, Jay Williams offers the first complete literary biography of Jack London as a professional writer engaged in the labor of writing. It examines the authorial imagination in London's work, the use of imagination in both his fiction and nonfiction, and the ways he defined imagination in the creative process in his business dealings with his publishers, editors, and agents. In this first volume of a two-volume biography, Williams traverses the years 1893 to 1902, from London's "Story of a Typhoon" to The People of the Abyss. The Jack London who emerges in the pages of Author Under Sail is a writer whose partnership with publishers, most notably his productive alliance with George Brett of Macmillan, was one of the most formative in American literary history. London pioneered many author models during the heyday of realism and naturalism, blurring the boundaries of these popular genres by focusing on absorption and theatricality and the representation of the seen and unseen. London created an impassioned, sincere, and extremely personal realism unlike that of other American writers of the time. Author Under Sail is a literary tour de force that reveals the full range of London as writer, creative citizen, and entrepreneur at the same time it sheds light on the maverick side of machine-age literature.Description based on publisher supplied metadata and other sources.Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, YYYY. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries
Study of Holographic Recording in Diacrylate Mesogens Using 632.8 nm He-Ne Laser
No full textHe-Ne Laser induced polymerization in diacrylate mesogens RM257 had been verified in previous studies. Holography patterns can also be recorded in RM257 using He-Ne Laser. Higher diffraction efficiency was obtained by controlling temperature of the mesogen.
In the present study, we consider the diacrylate compound RM82 that is main chain polymeric liquid crystal with different length of chain. We focus on two objectives in this study: (i) to investigate polymerization and absorbance of RM82 thin film that was exposed to He-Ne laser with the temperature of sample control, the initial power intensity of laser beam and the exposed time. (ii)Using the result of part (i), the possibility of the use of RM82 thin film for recording holographic patterns produced using a laser beam emitted from a 12mW He-Ne laser operated at 633 nm wavelength is studied.
The periodic structures and orientated diacrylate polymer networks are produced in the polymer film by holographic field produced using He-Ne laser. The region of light stripes was aligned perpendicular to the gratings, whereas the region of dark stripes was disorder
Supplemental Material - Job preferences of Chinese primary health care workers: A discrete choice experiment
No full textSupplemental Material for Job preferences of Chinese primary health care workers: A discrete choice experiment by Yingxi Lin, Jinfeng Xie, Dan Wu, Yingyu Wang, Yiyuan Cai, Qing Zhao, Lanping Zhang, Jiaqi Li, Wenjun He, and Dong (Roman) Xu in Journal of Health Services Research & Policy.</p
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