Search results

In order to follow the international trend of increasing transparency in financial statements, Taiwan began to implement regulations on expensing employee bonuses in 2008, a process that involves the use of specific dates as the basis for issuing the bonuses but which may also have the drawback of resulting in some degree of unfairness. The purpose of this paper is to study and solve the above problem.

The present study used Markov regime-switching models to obtain durations of different states, thereby obtaining average stock durations for use as the basis to calculate the number of shares to be distributed.

Empirical results show that replacing share prices on specific dates with those of average durations when issuing employee bonuses could better reflect employee-deserved real wages while keeping a company’s managers and management teams from being motivated to manage real earnings and manipulate share prices. When stock prices are higher, companies will tend to issue cash rather than stock bonuses, and vice versa when the prices are lower.

This study proposes a different point of view with regards to the basis for the allotted number of shares for employee bonuses under current laws and regulations, and suggests using the concept of average stock prices in place of the single-price concept implemented under the current system in order to avoid incentives to manipulate by people, so as to fairly express the true state of the enterprise.

The melamine milk scandal caused a crisis of confidence in food containing dairy products. The purpose of this paper is to explore the determinants of precautionary behaviour to avoid food containing dairy products among Taiwanese college students.

Of the total respondents selected using a multistage cluster sampling plan, 1,213 respondents completed the questionnaire.

The survey results showed that subjective norms, attitude, perceived behavioural control, attention to news, and perceived credibility of information are significantly associated with the intention to take precautionary behaviour.

The paper developed a modified theory of planned behaviour (TPB) that focused on attention and perceived credibility of milk scandal‐related information as additional determinants of precautionary behaviour to avoid food containing dairy products. The inclusion of attention and perceived credibility of information constructs enabled a better model fit than that of the TPB model.

The purpose of this research is to provide insights into the daily search strategies of users, which can inform the enhancement of search experiences across multiple applications. By understanding how users navigate and interact with different apps during their search processes, the study seeks to contribute to the design of more intuitive and user-friendly app systems.

This study employs a mixed-methods approach to analyze users' daily search strategies in a natural cross-app interactive environment. Data collection was conducted using the Critical Incident Technique and the Micro-Moment Time Line, involving 204 participants to capture their real-time search experiences. Open coding techniques were utilized to categorize sequential search tactics, while the PrefixSpan algorithm was applied to identify patterns in frequently applied search strategies.

The study findings unveil a comprehensive framework that includes a variety of intra-app search tactics and inter-app switching tactics. Five predominant search strategies were identified: Iterative querying, Selective results adoption, Share-related, Recommended browsing, and Organizational results strategies. These strategies reflect the nuanced ways in which users engage with apps to fulfill their information needs.

This research represents a pioneering effort in systematically identifying and categorizing daily search strategies within a natural cross-app interaction context. It offers original contributions to the field by combining intra-app and inter-app tactics, providing a holistic view of user behavior. The implications of these findings are significant for app developers and designers, as they can leverage this knowledge to improve app functionality and user manuals, ultimately enhancing the overall search experience for users.