• The Journal of Asian Finance, Economics and Business
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• v.7 no.11
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• pp.33-43
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• 2020

This study aims to investigate the importance of earnings quality as a determinant of companies' performance. It provides some empirical evidences from an emerging market, specifically from the Jordanian market. This study developed an econometric model for the effect of earnings quality on the companies' performance using empirical evidence. The study employs a panel data analysis method by using a sample of all Jordanian industrial public shareholding companies listed on Amman Stock Exchange (ASE) during 2010-2018. The results reveal that Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) as proxies of company's performance are affected by the earnings quality. This provides the importance of positive earnings quality that eventually influences the companies' performance. The results of this study suggest that the higher control level on the managers' behavior and its outcome will have an effect on earnings quality, and thus the company's performance increases. As well as, high relevance of accounting information will improve earnings quality, and thus earnings quality with the interaction factors of the company's environment work on improving performance. As a conclusion, this study can work as a reference to assist standard setters, security analysts, regulators and other accounting-information users in appraising relation between the earnings quality and companies' performance.

• Journal of the Korean Chemical Society
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• v.14 no.3
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• pp.213-219
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• 1970

In the presence of hydrogen peroxide, the effects of temperature and pH to the catalytic reaction velocity of cupric -thiocyanate and the quantities of reduction products adsorbed on the D.M.E. have been studied by polarographic method. According to these experiments, the following empirical equation has been derived for the relation among temperature $T_i$, concentration of hydrogen ion $pH_i$ and adsorbed cuprous-thiocyanate in moles/$cm^2Z_{ij}$, and rate constant log$K_{ij}$ $$log\;K_{ij}=\frac{1}{T_i}\{A(pH_j)+B\}+C(pH_j)+D$$ $$Z_{ij}=\frac{1}{T_i}\{{\alpha}(pH_j)^{\frac{1}{2}}+{\beta}\}+{\gamma}(pH_j)^{\frac{1}{2}}+{\delta}$$ where, A,B,C,D and {$\alpha},{\beta},{\gamma},{\delta}$ are constants. The Calculated values by both equations are well agreed with empirical values within 8% in the error.

• Structural Engineering and Mechanics
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• v.26 no.3
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• pp.315-341
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• 2007

A sudden change of stiffness in a structure, associated with the events such as weld fracture and brace breakage, will cause a discontinuity in acceleration response time histories recorded in the vicinity of damage location at damage time instant. A new damage index is proposed and implemented in this paper to detect the damage time instant, location, and severity of a structure due to a sudden change of structural stiffness. The proposed damage index is suitable for online structural health monitoring applications. It can also be used in conjunction with the empirical mode decomposition (EMD) for damage detection without using the intermittency check. Numerical simulation using a five-story shear building under different types of excitation is executed to assess the effectiveness and reliability of the proposed damage index and damage detection approach for the building at different damage levels. The sensitivity of the damage index to the intensity and frequency range of measurement noise is also examined. The results from this study demonstrate that the damage index and damage detection approach proposed can accurately identify the damage time instant and location in the building due to a sudden loss of stiffness if measurement noise is below a certain level. The relation between the damage severity and the proposed damage index is linear. The wavelet-transform (WT) and the EMD with intermittency check are also applied to the same building for the comparison of detection efficiency between the proposed approach, the WT and the EMD.

• Transactions of the Korean Society of Mechanical Engineers A
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• v.28 no.5
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• pp.554-562
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• 2004

An empirical relationship between parameters from SP curves and tensile properties has been systematically investigated by experimental tests and FEM simulations. A series of SP and tensile tests were performed. SP tests were also simulated by FE analysis with various tensile properties. It was found that the yield loads(Py) and the maximum loads( $P_{MAX}$) in SP curves were linearly related with the yield strength($\sigma$$_{o}$) and the tensile strength($\sigma$$_{UTS}$), respectively. The yield loads defined from the intersection point of two lines tangent to the elastic bending region and plastic bending region showed better relation to the yield strength than those from offset line. The maximum loads in SP curves showing plastic instability region was linearly related with the tensile strengths. The slope of SP curves in simulation results had a close correlation with the hardening coefficient and hardening strength as well.l.l.l.

• Journal of Information Technology Services
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• v.14 no.4
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• pp.137-157
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• 2015

The development of Social Network Service (SNS) has brought many positive changes to the ways people communicate, interact and share information. However, using the SNS does not always leads to in a positive results, particularly when it is addictively used. In fact, the addictive use of SNS results in many negative effects in our society. Recently, SNS users feel negative emotions such as expecially stress and fatigue while using SNS. Thus, the purpose of this study is to empirically examine antecedents of user fatigue on SNS, which can be explained by the degree of Individual, environment and SNS characteristics. This study also examines consequences of user fatigue on SNS. Lastly, we examine the moderating effects of Habit among SNS fatigue, barrier of living and task performance decline. The data for empirical analysis were collected 401 responses on SNS users in Korea. The results of this study are as follows; First, reputation perception, loneliness, unwanted relation, privacy concern, information overload, social presence and interaction are significantly related to SNS fatigue. Second, SNS fatigue, barrier of living and Task performance decline are significantly related to discontinuous usage intention. Third, the moderating effect of Habit of SNS using is found in the relationship among SNS fatigue, barrier of living and task performance decline. Based on the results of this study, Theoretical and practical suggestions were discussed.

• Architectural research
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• v.23 no.3
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• pp.39-48
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• 2021

Inspiration plays an essential role in architectural design process that compels architects to bring their ideas into final product by engaging in creative thinking. The relation in between architecture and music has been one of combination throughout architectural history used as inspirations for façade's forms and shapes, space configurations and arrangements, and etc. Applying music in architecture produces creative and scientific design methods, provides attractions for visitors, and reflects the social and cultural identities and changes of the particular period. This research aims to analyze the correlations between architecture and music in depth, and examine the perception of musically inspired architecture by empirical study. Five buildings that applied musical rhythms were chosen for survey questionnaires in order to observe how people majoring in architecture, music, and other fields perceive musically inspired architecture differently by matching the music with the building that correlate to each other. By examining the reasons that the respondents have selected such music with a building from the questionnaires, the keywords are extracted and interpreted. The results showed that it is possible for people to perceive music from architecture, and that it is suitable to use music as a source of inspiration in architectural designs.

• Asia-Pacific Journal of Business
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• v.11 no.4
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• pp.37-48
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• 2020

Purpose - This study empirically investigates whether the risk property included in fat-tails of return distributions is systematic or unsystematic based on the devised statistical methods. Design/methodology/approach - This study devised empirical designs based on two traditional methods: principal component analysis (PCA) and the testing method of portfolio diversification effect. The fatness of the tails in return distributions is quantitatively measured by statistical probability. Findings - According to the results, the risk property in the fat-tails of return distributions has the economic meanings of eigenvalues having a value greater than 1 through PCA, and also systematic risk that cannot be removed through portfolio diversification. In other words, the fat-tails of return distributions have the properties of the common factors, which may explain the changes of stock returns. Meanwhile, the fatness of the tails in the portfolio return distributions shows the asymmetric relationship of common factors on the tails of return distributions. The negative tail in the portfolio return distribution has a much closer relation with the property of common factors, compared to the positive tail. Research implications or Originality - This empirical evidence may complement the existing studies related to tail risk which is utilized in pricing models as a common factor.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.4
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• pp.263-276
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• 2021

This study examines the effect of international capital flows on corporate capital structures in Vietnam by analyzing panel data from all non-financial listed firms from 2005 to 2014 using pooled ordinary least square (OLS) with a variance estimator. The analysis includes a comparison of the signs and significance of the variable coefficients from the perking order and static trade-off theories to the empirical results to determine the optimum approach to the corporate capital structure given Vietnam's high-inflation environment. The results indicate that international capital flows have a positive relation to the debt ratio in the long term, and the relationship is more robust for 2005-2009 than for 2010-2014. Corporate capital structures adjusted to changes in the business environment in different sub-periods (2005-2009 and 2010-2014). When the economic environment became more favorable, the pecking order theory's predictive power increased, and that of trade-off theory lessened. Manufacturing and non-manufacturing firms required different capital structure decisions to fuel their operations and grow under foreign competition. The analysis demonstrates that firms should intensify their use of long-term debt relative to the availability of capital, which is an implication not only for firms in particular but also for industrial innovation overall.

• The Journal of Asian Finance, Economics and Business
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• v.9 no.6
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• pp.195-206
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• 2022

The purpose of this paper is to examine how loyalty programs designed by retail stores affect customer retention. The present study is one of the few empirical studies finding the role of different loyalty programs that help to build customer retention. The study also seeks to explore the moderation role of customer perceived value between intrinsic motivation - customer retention and extrinsic motivation - customer retention. The researchers employed a quantitative research design to collect data from the 350 respondents who purchased goods from the retail chain/departmental stores in Bangladesh. The collected data are then analyzed using structural equation modeling. The result of their findings indicated that the size of the organizational reward has a positive effect on intrinsic and extrinsic motivation; further extrinsic motivation has a significant relation to customer retention. Surprisingly, no support was found for the positive impact of intrinsic motivation on customer retention. Customer perceived value (CPV) is critical as a moderator in building client retention, which improves the positive association between extrinsic motivation and customer retention. CPV, on the other hand, was found to mitigate the negative link between intrinsic motivation and client retention.

• The Journal of Asian Finance, Economics and Business
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• v.10 no.2
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• pp.15-27
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• 2023

The purpose of this research is to investigate the impact of Business Intelligence (BI) on the relation between Big Data Analytics (BDA) and Financial Performance (FP), at the beginning we reviewed the academic accounting and finance literature to develop the theoretical framework of business intelligence, big data and financial performance in terms of definition, motivations and theories, then we conduct an empirical analysis based on questionnaire-base survey data collected. The researchers identified the study population in the joint-stock companies listed on the Egyptian Stock Exchange and operating in the sectors and activities related to modern technologies in information systems, big data analytics, and business intelligence, in addition to the auditing offices that review the financial reports of these companies, and The sector closest to the research objective is the communications, media, and information technology sector, where the survey list was distributed among the sample companies with (15) lists for each company, and (15) lists for each audit office, so that the total sample becomes (120) individuals (with a response rate 83.3%), The results show, First, Big data analytics significantly affect organizations' financial performance, second, Business intelligence mediates (partial) the relationship between big data analytics and financial performance.