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Article
Publication date: 1 April 1995

S. Asai, H. Sawa and K. Kato

A wire matrix has been developed for mounting LED dot matrix displays whereby insulated wires are ‘woven’ to produce a matrix that is fixed on an aluminium board with epoxy…

124

Abstract

A wire matrix has been developed for mounting LED dot matrix displays whereby insulated wires are ‘woven’ to produce a matrix that is fixed on an aluminium board with epoxy adhesive. This monolayer woven wire board simplifies the fabrication process of the display board while at the same time showing more than double the heat dissipation of conventional insulated aluminium printed circuit boards and five times that of conventional glass epoxy printed circuit boards when mounted with bare LED chips. In addition, it is suitable for high‐density and high‐brightness LED dot matrix displays.

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Circuit World, vol. 21 no. 4
Type: Research Article
ISSN: 0305-6120

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Article
Publication date: 1 March 1994

H. Sawa, K. Kato and S. Asai

A surface‐mount in‐line light emitting diode (LED) array was developed for mounting an LED dot matrix display on a single‐sided insulated metal substrate (IMS). This LED array has…

79

Abstract

A surface‐mount in‐line light emitting diode (LED) array was developed for mounting an LED dot matrix display on a single‐sided insulated metal substrate (IMS). This LED array has heat dissipating cathode leads and an anode lead that works as a jumper wire. Good heat dissipation of the LED array was obtained on an aluminium IMS.

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Microelectronics International, vol. 11 no. 3
Type: Research Article
ISSN: 1356-5362

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Article
Publication date: 28 July 2022

Fahd Alduais

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

1104

Abstract

Purpose

This paper aims to examine the relationship between the readability of annual reports and corporate performance in Chinese listed firms.

Design/methodology/approach

This research examined the annual report readability factors of Chinese listed companies by using a textual analysis method using Python to extract the text from the annual reports, convert it into numerical form to facilitate statistical analysis and then merge the results with data from the Chinese stock market to explain the impact on corporate performance and predict future earnings in the Chinese financial markets from 2008 to 2021.

Findings

Study findings indicate that firms with better financial reporting readability are more profitable, incur lower agency costs and have low earnings in the Chinese stock markets when readability is low (i.e. more complexity and length of annual reports). It was also found that when a listed company has a good performance, it prefers to use a short space to explain its operating and financial status. More generally, the means of the report length are short, and accounting terms are used less frequently; in the case of a poor company, the annual report is particularly long and accounting terms are more frequently used. In the context of the COVID-19 crisis, this study served as a proxy measure of returns prior to the announcement of the COVID-19 pandemic. In addition, an instrumental variable approach is used, which helps results to remain robust and control for fixed effects and potential endogeneity problems.

Research limitations/implications

Although this study’s results cannot be generalised globally because of their limited scope, they can still be generalised across non-English speaking countries. Thus, future cross-country research is encouraged to examine the textual analysis of financial reports across those countries.

Practical implications

This study conveys two messages to investors and policymakers within the Chinese market. First, investors ought to pay greater attention to the nonfinancial information contained in annual reports to improve the accuracy of their predictions regarding future firm performance. Second, Chinese policymakers are encouraged to instate a policy for the use of plain English in annual reports to make them more readable by international investors.

Originality/value

This study contributes to the paucity of research that examines English-written annual reports in non-English speaking countries by examining the readability of annual reports in the Chinese market.

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Journal of Financial Reporting and Accounting, vol. 22 no. 5
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 March 1982

M.S. MOCK

A numerical example is given of a semiconductor device model in one dimension, with constant carrier mobilities and dielectric constant, and no generation‐recombination term…

124

Abstract

A numerical example is given of a semiconductor device model in one dimension, with constant carrier mobilities and dielectric constant, and no generation‐recombination term, which nonetheless exhibits multiple stationary solutions. The device model considered has three p‐n junctions, and has (at least) three solutions, two stable, one unstable, for values of applied voltage above a rather moderate threshold value. In this model, bifurcation of solutions does not occur; the I—V plot for this model contains two distinct curves, at least for values of applied voltage below breakdown.

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COMPEL - The international journal for computation and mathematics in electrical and electronic engineering, vol. 1 no. 3
Type: Research Article
ISSN: 0332-1649

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Article
Publication date: 23 August 2022

Sumiko Asai

While the number of hybrid journals has increased with the conversion from subscription journals, article processing charges (APCs) have not been examined as frequently as gold…

501

Abstract

Purpose

While the number of hybrid journals has increased with the conversion from subscription journals, article processing charges (APCs) have not been examined as frequently as gold open access journals. This study compared the factors affecting APCs for hybrid and gold open access journals by formulating a charge equation.

Design/methodology/approach

This study examined the APCs for 1,354 hybrid and gold open access journals in the Springer imprint. Using the ordinary least squares method, it investigated the determinants of charges, including the relationship between subscription prices and APCs for hybrid journals.

Findings

The results revealed that the charges set by hybrid journals were higher than those set by gold open access journals by US$1,620, after controlling for other variables. A reason could be the oligopolistic market structure of the leading publishers. Although the publisher imprint set the APCs based on the journal characteristics, the difference in the determinants of the charges between the two journal types may be due to the business models specific to the journal types.

Research limitations/implications

The findings suggested that policymakers must consider the market power of leading publishers to establish a healthy scholarly communication market.

Originality/value

This study examined the relationship between subscription prices and charges for hybrid journals as well as the determinants of charges for both journal types, considering various characteristics of individual journals.

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Information Discovery and Delivery, vol. 51 no. 2
Type: Research Article
ISSN: 2398-6247

Keywords

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Book part
Publication date: 9 August 2012

Atsuko Kawakami and Jennie Jacobs Kronenfeld

Scholars have explained how people in Japan feel ashamed when elderly members of the family are cared for by formal services such as day care or government/commercial-based…

Abstract

Scholars have explained how people in Japan feel ashamed when elderly members of the family are cared for by formal services such as day care or government/commercial-based nursing homes due to the cultural norms of the consciousness of social appearance. However, this consciousness of social appearance plays a minimum role when it comes to elderly Japanese immigrant women's preference to utilize formal care services in the United States. They see receiving family based care as a burden on their middle-aged children (or grandchildren) and they prefer purchasing formal long-term care services when they can no longer feel confident about maintaining their independent lives. Elderly Japanese immigrant women hold rather positive views on formal care in the United States, including nursing homes. This chapter suggests that elderly Japanese immigrant women may not consider it shameful to utilize formal care as many previous scholars have suggested.

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Issues in Health and Health Care Related to Race/Ethnicity, Immigration, SES and Gender
Type: Book
ISBN: 978-1-78190-125-0

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Article
Publication date: 1 January 1976

HIDEO TANAKA, TETSUJI OKUDA and KIYOJI ASAI

Although the decision‐making problem at the lower level is generally well‐defined, the decision‐making problem at the higher level would not contain the detail. Much of…

113

Abstract

Although the decision‐making problem at the lower level is generally well‐defined, the decision‐making problem at the higher level would not contain the detail. Much of decision‐making at the higher level might take place in a fuzzy environment, so that it is only necessary to decide roughly what actions, what states and what parameters should be considered. This paper deals with the higher level problem in which we can regard the elements‐states of nature, feasible actions and available information‐as fuzzy objects. Since the uncertainty of meaning of objects is represented by the fuzzy sets and the uncertainty of occurrence of objects is defined by the probability, a specific formulation of the higher level decision problem can be defined by the probability of fuzzy events. From the same aspect, the definitions of worth, entropy and quantity concerning fuzzy information are given in this paper, and we have tried to extend some of the statistical decision theory to the fuzzy decision problem. To explain our formulation, an investment problem is presented as an example.

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Kybernetes, vol. 5 no. 1
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 31 August 2020

Taejun (David) Lee, Bruce A. Huhmann and TaiWoong Yun

Government policy mandates information disclosure in financial communications to protect consumer welfare. Unfortunately, low readability can hamper information disclosures’…

15688

Abstract

Purpose

Government policy mandates information disclosure in financial communications to protect consumer welfare. Unfortunately, low readability can hamper information disclosures’ meaningful benefits to financial decision making. Thus, this experiment tests the product evaluation and decision satisfaction of Korean consumers with less or more subjective knowledge and with or without personal finance education.

Design/methodology/approach

A between-subjects experiment examined responses of a nationally representative sample of 400 Korean consumers toward a Korean-language credit card advertisement.

Findings

Financial knowledge improves financial product evaluation and decision satisfaction. More readable disclosures improved evaluation and satisfaction among less knowledgeable consumers. Less readable disclosures did not. Consumers without financial education exhibited lower evaluations and decision satisfaction regardless of readability. More knowledgeable consumers and those with financial education performed equally well regardless of disclosure readability.

Practical implications

Financial service providers seeking more accurate evaluations and better decision satisfaction among their customers should use easier-to-read disclosures when targeting consumers with less prior financial knowledge.

Social implications

One-size-fits-all financial communications are unlikely to achieve public policy or consumer well-being goals. Government-mandated information should be complemented by augmenting financial knowledge and providing personal finance training.

Originality/value

Although almost a quarter of the world’s population lives in East Asia, this is the first examination of readability in disclosures written in East Asian characters rather than a Western alphabet. Previous readability research on Asian-originating financial disclosures has been conducted on English-language texts. This study extends knowledge of readability effects to growing East Asian markets.

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International Journal of Bank Marketing, vol. 38 no. 7
Type: Research Article
ISSN: 0265-2323

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Article
Publication date: 17 January 2022

Luca Ferri, Alessandra Allini, Marco Maffei and Rosanna Spanò

This study aims to investigate the readability of financial risk disclosure divulged by listed banks of the first five European countries according to gross domestic product.

446

Abstract

Purpose

This study aims to investigate the readability of financial risk disclosure divulged by listed banks of the first five European countries according to gross domestic product.

Design/methodology/approach

This study adopts the management obfuscation hypotheses and tests data gathered for a sample of 790 observations from listed banks in Europe covering the 2007–2018 period. This study uses a readability index (Gunning’s fog index) as the dependent variable for measuring the readability of banks’ mandatory financial risk disclosures. Moreover, it relies on a completeness index, discretionary accruals and several control variables for identifying the determinants of risk disclosure readability using ordinary least square regression for testing the hypotheses.

Findings

The findings show the existence of a positive relation\nship between readability and completeness of risk disclosure. In contrast, a negative relationship exists between readability and banks’ discretionary accruals.

Originality/value

This study expands the stream of accounting literature analyzing the lexical characteristics of narrative risk disclosure, and, by focusing on the financial risk disclosure of banks, it extends the readability-related debate, which has primarily concentrated on other types of disclosure to date. This study is relevant to regulators and policymakers for fostering reflections as actions for improving the financial risk disclosures readability. This study is also of potential interest for investors to better delve into the questions surrounding risk disclosure.

Details

Meditari Accountancy Research, vol. 31 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Available. Content available
Article
Publication date: 1 June 2003

Erica Bennett

284

Abstract

Details

Library Hi Tech News, vol. 20 no. 6
Type: Research Article
ISSN: 0741-9058

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