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As more firms adopted AI-related services in recent years, AI service failures have increased. However, the potential costs of AI implementation are not well understood, especially the effect of AI service failure events. This study examines the influences of AI service failure events, including their industry, size, timing, and type, on firm value.

This study will conduct an event study of 120 AI service failure events in listed companies to evaluate the costs of such events.

First, AI service failure events have a negative impact on the firm value. Second, small firms experience more share price declines due to AI service failure events than large firms. Third, AI service failure events in more recent years have a more intensively negative impact than those in more distant years. Finally, we identify different types of AI service failure and find that there are order effects on firm value across the service failure event types: accuracy > safety > privacy > fairness.

First, this study is the initial effort to empirically examine market reactions to AI service failure events using the event study method. Second, this study comprehensively considers the effect of contextual influencing factors, including industry type, firm size and event year. Third, this study improves the understanding of AI service failure by proposing a novel classification and disclosing the detailed impacts of different event types, which provides valuable guidance for managers and developers.

The purpose of this paper is to examine whether earnings management is related to incidence of fraud and the amount of misappropriated assets. By examining the research question, this study seeks to improve our understanding of using the accrual basis of accounting in identifying the misappropriation of assets.

This study analyzes 173 sample firms that announced asset misappropriation in the period from 2006 to 2010 in Korea. The study utilizes logistic and linear regressions to test the hypothetical relations set up in the study using discretionary accruals as a proxy of the earnings management. Additionally, the authors performed the robustness test using estimated accruals as a supplementary proxy of the earnings management.

The authors find that misappropriation of assets has a significant positive association with discretionary accruals. Interestingly, this relationship only holds for firms with negative discretionary accruals. The results suggest that the accrual basis of accounting provides a clue towards uncovering management's misappropriation of assets and thus, plays an important role in reducing existing information asymmetry.

The authors' findings would assist practitioners in detecting asset misappropriation through financial reporting quality and investors and auditors should be more alert to negative discretionary accruals.

There are some studies that examine asset misappropriation. However, most of them are focused on the relation between asset misappropriation and corporate governance. To the best of the authors' knowledge, this is the first study that examines the association between financial reporting quality (i.e. discretionary accruals) and asset misappropriation. The authors' findings provide evidence of the usefulness of accrual basis of accounting in detecting fraud and enhance the understanding of income‐decreasing earnings management.

The paper advances the argument that social capital operates on both the supply and demand sides of the labor market. Organizations have significant needs for employees with social capital capacity and skills as they do with human capital. We articulate a theory on why organizations have such needs and how social capital may be differentially and strategically deployed to different positions. Specifically, three types of positions (the top positions, the edge positions, and the exchange-oriented positions) are identified with such needs. We formulated two hypotheses derived from the theoretical articulation: (1) the deploying hypothesis – organizations are expected to strategically recruit and deploy workers with social capital capacity and skills to such key internal and edge positions and (2) the institutional contingency hypothesis – organizations in the more competitive environment (e.g., the private sector) are more likely to show such differential deployment than those in the less competitive environment (e.g., the state sector). The hypotheses were subjected to an empirical examination with a set of firm data from China. Both hypotheses were confirmed. Further, we also found evidence for differential deployment of human capital (education and experience) and hierarchical capital (statuses of prior positions and organizations) in different sectors. We discuss the implications of the theory and findings for future research on organizations in different economic sectors beyond China and how a theory of deploying various types of capital – social capital, human capital, and hierarchical capital – in different economic sectors may be developed.

This paper describes an ongoing mobile library project for the National Library of Norway. The purpose is to develop a visual web service prototype providing mobile access to the library's growing repository of digital data.

The author has set up several test databases and developed a number of Android applications (apps) for testing purposes: image presentation; library's digital exhibition “in the pocket”; traditional free text search; location based search; barcode scan for ISBN search / QR encapsulation; and voice/spoken search.

These six approaches were found to be promising using mobile technology. Cloud technology has changed the mobile phone from a voice transmitter to a multi-purpose device connected to the network. Library resources may now be distributed in the cloud, with global mobile access, to really achieve a global library network.

The applications developed here are innovative and unique, and will add to the general body of use cases.

Accounting for seventy five percent of urban housing in Vietnam, street houses refer to a mixed-use housing typology that emerged in the 17th century. Such housing has evolved in response to Vietnam's unique culture and environmental conditions. Residential and commercial functions are integrated in a flexible and expandable manner, creating a variety of compositional possibilities in spatial layouts. In addition, transitional spaces such as courtyards, balconies, loggia, and terraces provide shading, cooling, and ventilation effects throughout the building. As one of the most adaptive and popular urban dwellings, the street house has promoted daily domestic activities and the identities of Vietnamese urban areas. However, such valuable aspects have received less attention in many recent urban developments in Vietnam. As such, the goal of this study is to identify and analyze the unparalleled ingenuity of the street house, particularly focusing on its spatial flexibility and environmental responsiveness. Furthermore, this study is intended to apply analytical investigations to the design of contemporary high-rise housing in Vietnam.

With such purposes, this paper is structured in two sequences. In the first phase, typological characteristics of the street house are studied; a field survey is performed to address the evolutionary transformation of the street house. By studying several precedents in Vietnam, our study focused on understanding the ways in which spaces are manipulated and in which diverse indoor and outdoor spaces are created. In addition, passive environmental systems are studied, meaning systems that are integrated with the spaces in order to control the microclimatic conditions of the house. Next, the morphology of the forms and space components are carefully examined through the contemporary examples of street house models in Vietnam. Especially, the flexible nature of the street house, in terms of spatial composition and expansion, is identified. In the second phase, a transition from the street house to high-rise housing is explored based on the previous analytical studies; compositional logic for arranging internal and external spaces are outlined to generate typological unit plans of street houses. Out of diverse design possibilities, an exemplary high-rise building is proposed to address the notions of spatial flexibility and integrated passive systems that are found in the street house. Ultimately, the proposed design aims to enrich dwelling environments for new high-rise urban communities.

The purpose of this paper is to raise awareness of the role of Islamic endowments (awqaf) as viable mechanisms for financing poverty alleviation programmes and the value of the third sector in promoting public welfare.

Secondary sources provided the main data for the study. These were supplemented with personal discussions and observations. Narrative approach was used for analysis.

The lack of awareness about endowments (awqaf) is a barrier to harnessing their potentials in redressing socio‐economic inequities and enhancing the quality of life of the poor in Kano.

Scholars, merchants and civil society organizations will be awakened to the need to cooperate in employing the institution of awqaf reducing poverty through the provision of quality education, better health care and employment opportunities. Government will be made aware of the need to explore non‐conventional methods in tackling poverty, recognize Islamic endowments (awqaf) as viable alternatives in financing community welfare programmes and provide all necessary policy support –legal/institutional/financial – for their smooth operation.

The worth of this paper lies in drawing the attention of stakeholders, like policy makers, and the general public to the contemporary relevance of, and demand for, Islamic endowments (awqaf) in solving many of the socio‐economic problems excluding the poor from leading a decent life.

The following list is a first attempt to catalogue and describe systematically the British Museum's extensive holdings of early opera librettos and related plays. The great importance of these unpretentious booklets as supplementary and, more often than not, even primary sources for the history and bibliography of dramatic music, besides or instead of the scores, was already clearly recognized in the eighteenth century by Dr. Burney and other scholars. But it is only since 1914, the year in which O. G. T. Sonneck's Library of Congress Catalogue of opera librettos printed before 1800 appeared, that their documentary value could to any greater extent be put to general use in international musicological research. A similar bibliography of the British Museum librettos, while naturally duplicating many Washington entries, would produce a great number of additional tides, not a few of them otherwise unrecorded; it would provide the musical scholar with the key to a collection unequalled elsewhere in Europe, which owing to the peculiar nature of the material is not easily accessible by means of the General Catalogue.

Man has been seeking an ideal existence for a very long time. In this existence, justice, love, and peace are no longer words, but actual experiences. How ever, with the American preemptive invasion and occupation of Afghanistan and Iraq and the subsequent prisoner abuse, such an existence seems to be farther and farther away from reality. The purpose of this work is to stop this dangerous trend by promoting justice, love, and peace through a change of the paradigm that is inconsistent with justice, love, and peace. The strong paradigm that created the strong nation like the U.S. and the strong man like George W. Bush have been the culprit, rather than the contributor, of the above three universal ideals. Thus, rather than justice, love, and peace, the strong paradigm resulted in in justice, hatred, and violence. In order to remove these three and related evils, what the world needs in the beginning of the third millenium is the weak paradigm. Through the acceptance of the latter paradigm, the golden mean or middle paradigm can be formulated, which is a synergy of the weak and the strong paradigm. In order to understand properly the meaning of these paradigms, however, some digression appears necessary.

Film provides an alternative medium for assessing our interpretations of cultural icons. This selective list looks at the film and video sources for information on and interpretations of the life of Woody Guthrie.