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Sociability is considered to be important to the success of educational MMORPGs. The purpose of this study was to access the relative weights of these sociability factors which the authors garnered from the literature on educational MMORPGs.

The authors used fuzzy‐AHP approach to access the relative weights of these sociability factors they garnered from the literature on educational MMORPGs. To do this, a questionnaire using a pair‐wise comparison data input format was administered to 242 school teachers to gather assessments for the factors.

The authors found five most important factors affecting sociability – cooperation, team‐based reward, discussion of strategy, reputation, and social navigation.

Although prior studies have identified various factors that facilitate sociability in educational MMORPGs, the relative importance of these factors has not been determined. The results can not only be used to help educational MMORPG developers focus on the most important sociability factors and propose specific guidelines for designing educational MMORPGs, but can also identify the best design strategy for promoting sociability of educational MMORPGs.

Managers of defined-benefit (DB) firms have considerable discretion in deriving pension costs and flexibility in cash contributions to pension plans. Pension accruals occur when cash contributions differ from pension costs. The manipulable nature of pension costs and cash contributions allows managers of DB firms to manipulate pension accruals to achieve their desired earnings. We study whether DB firms with earnings management attributes (referred to as suspect DB firms) used more discretionary pension accruals (DPA) than non-suspect DB firms, especially after the passage of Sarbanes-Oxley (SOX).

The authors develop an aggregate measure of DPA to capture overall earnings management in pension accounting. They then employ a multivariate regression model to study whether the suspect DB firms engage in more DPA than non-suspect firms and to assess the impact of SOX on DPA for all DB firms and for suspect DB firms.

The authors find evidence that suspect firms inflate DPA to achieve their earnings goals and also that all DB firms and the suspect firms use more DPA in the post-SOX era compared to the pre-SOX period. In contrast, they observe no significant difference in real activities earnings management (REM) between suspect and non-suspect firms. In addition, neither the entire sample of DB firms nor the suspect firms display a significant change in REM after SOX.

The samples in the study are limited to firms with defined pension plans; thus, the findings cannot be generalized to all firms. In addition, as in other empirical studies relying on models to estimate earnings management proxies, this study inherits estimation errors from Jones and Roychowdhury's models. Consequently, the impact of these estimation errors cannot be ruled out.

The empirical findings of the study appear that instead of deterring DB firms from engaging in pension accruals earnings management, enacting the stringent anti-fraud SOX prompts these firms to rely more on accrual-based discretionary pension rather than switch to real activities manipulation to manage earnings.

While many prior studies focus on the impact of managing individual pension assumptions on earnings, the authors study overall earnings management in pension accounting by developing a model to derive an aggregate measure of pension earnings management.

Enterprises often use anthropomorphic images to display products. In this study, by discussing the differences of the anthropomorphic images of juxtaposition and fusion, the authors can distinguish the boundary conditions of the influence of different visual object structures on consumers' attention.

Based on schema theory and information processing theory and using eye movement methods, this study analyzed the attractiveness of anthropomorphic images to consumers under different congruence levels through experiments of 2 (congruence: high and low) *2(visual object structure: juxtaposition and fusion)*2(self-construct: interdependent and independent). This study discusses the difference in the attractiveness of interdependent and independent consumers in the context of high congruence, juxtaposition and fusion of two visual object structures.

The results show that compared with the low congruence anthropomorphic image, the high congruence anthropomorphic image can attract more attention of consumers. In the case of low compatibility of anthropomorphic images, the juxtaposition structure of anthropomorphic images is more attractive to consumers than the fusion structure. In the case of high compatibility of anthropomorphic images, for independent self-consumers, the attraction of fusion structure image is higher than the juxtaposition image, and for interdependent self-consumers, the attraction of juxtaposition image is higher than the fusion image.

The conclusion enriches the anthropomorphic marketing theory. It reveals different degrees of attention paid to anthropomorphic image by consumers of different types of self-construct. Eye movement methods provide a new perspective for the study of anthropomorphic marketing and provide a reference for enterprises to publicize products or services through anthropomorphic image.